AJAI JOSEPH Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioners are owners in possession and enjoyment of 1 Hectare 38.60 Ares of land in Survey No.718 of Manjumala Village by virtue of a sale deed No.3081/1/13 dtd. 21/10/2013 of Peerumedu S.R.O. The petitioners state that the property has been mutated in their names, and they are remitting the basic tax regularly. They have remitted the land tax up to the period 2019 and after 2019, the tax was accepted provisionally, and the land tax receipt, Ext.P3, is issued with an endorsement in it stating that "subject to WP(C) No. 7173 of 2019". When the petitioners applied for the issuance of possession certificate, location sketch, ROR certificate etc., the 5th respondent-Village Officer refused to provide the same in the light of the proceedings of the Special Officer & Collector vide GLR(LR)210/15/PER-TEC dtd. 12/8/2016. The petitioners state that, since the revenue certificates, including the possession certificate, location sketch and ROR are not issued, the petitioners are not in a position to utilize the property effectively.

(2.) It is stated that the proceedings of the Special Officer & Collector, dtd. 12/8/2016, have been set aside by this Court vide judgment dtd. 7/11/2018 in WP(C) No.40002/2016 & connected cases. Accordingly, it is contended that the endorsement made in the tax receipt is liable to be effaced and the 5th respondent is liable to accept the land tax from the petitioners. The petitioners further contend that the endorsement made in Ext.P3 land tax receipt regarding the pendency of the writ petition in WPC 7173 of 2019, also cannot stand in the way of accepting land tax without any condition since the said writ petition has been disposed of by this Court as per Ext.P4 judgment dtd. 28/3/2019, wherein this Court directed the Village Officer to accept the land tax without any condition regarding the pendency of WP(C) No.40002/2016 & connected cases.

(3.) Heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.