(1.) The petitioner states that he is the absolute owner in title and possession of property having an extent of 1.68 cents which was bequeathed upon him by his father by virtue of Exhibit P2 Will. The above property is part of 5 cents of property assigned in favour of his father by the Land Tribunal, Chadayamangalam as per Exhibit P1 Land Assignment Certificate dated 8.05.1974 in SMP No.55/74. He contends that the revenue authorities have been accepting tax in the name of the original assignee as is evident from Exhibit P7 tax receipt. His grievance is that though the property was devolved upon him, he is not being permitted to effect mutation or to remit tax stating that I.P.No. 3/1100 (M.E) is still pending on the files of the District Court, Kollam.
(2.) The petitioner contends that I.P.No.3/1100 (M.E) was filed by a wealthy merchant by name Koya Kunju, who had extensive properties in the Chadayamangalam area as it stood then. The properties of the insolvent were handed over to the official receiver, District Court, Kollam, and subsequently, all the creditors were paid off and finally, the insolvency proceedings were annulled by the District Court by order dated 23.11.1960.
(3.) It is contended that after the coming into force of the Kerala Land Reforms Act, 1963, the property of Sri. Koya Kunju, came to be vested with the Government by virtue of Section 72 of the said Act, free of all encumbrances, created either by the landowner or the intermediaries. Various proceedings were initiated before the Land Tribunal, Chadayamangalam in respect of properties comprised in Sy. Nos. 624/1 and 664 of the Ittiva and Kottukal Village. All those cases were disposed of by the Land Tribunal and assignment certificates were issued in respect of the properties involved therein. It is contended that the property settled in favour of the petitioner is also a part of such properties.