VAGEESWARI AMMA Vs. STATE OF KERALA

JUDGEMENT

(1.) PETITIONERS have approached this Court seeking for direction to the respondents 3 and 4 to receive land tax in respect of the property having extent of 1.48 acres in Survey No. 1285/2 and 5.323 cents in Survey No. 1285/2 -1 -1 -2 of Kadakampally Village. The facts involved in the above case would disclose that the first petitioner having obtained title and possession in respect of 1 acre and 48 cents of land situated in Survey No. 1285/2 of Kadakampally Village was paying tax in respect of the property up to 2013. The property devolved upon her as per partition deed dated 04.09.1972. There was certain complaints with respect of falsification of records in about 4= acres of land situated in the same Village. This came to be enquired into by the Sub Collector, Thiruvananthapuram, which resulted in Ext. P4 order. After a detail consideration of the matter, the Sub Collector issued an order restraining the authorities from mutating or collecting tax in respect of certain properties including an extent of 24.500 cents in Survey No. 1285 and belonging to the Integrated Housing Developers Limited. All other lands were excluded from further proceedings. First petitioner was the 9th complaint in the proceedings, which resulted in Ext. P4.

(2.) SUBSEQUENT to Ext. P4, first petitioner was remitting tax as well. But when the second petitioner assigned the property to the 5th respondent and thereafter approached the revenue authorities, they did not effect mutation of the property in favour of the second respondent, which resulted in the petitioner approaching this Court.

(3.) BUT on a perusal of Ext. P4, it clearly indicates that the restriction is only in an extent of 24.500 cents in Survey No. 1285 and that too in regard to the property in the possession of Integrated Housing Developers Limited. When the restriction imposed by the revenue authorities is clear, I do not think that the petitioners property is involved in the restriction imposed in terms of Ext. P4. Under such circumstances, the respondents 3 and 4 has to verify the title deed of the petitioners ascertain that they are in possession of the properties and thereafter effect mutation in accordance with the procedure prescribed irrespective of any pending enquiry with respect of other properties involved in Kadakampally Village.