2025:KER:26506 W.P.(C). No.9306 of 2021 : 1 : IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM THURSDAY, THE 27TH DAY OF MARCH 2025 / 6TH CHAITHRA, 1947 WP(C) NO. 9306 OF 2021 PETITIONER: V.VASANTHA AGED 70 YEARS D/O. GNANAPRAKASHI, NETTATHOTTAM VEEDU, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA, THIRUVANANTHAPURAM-695 524 BY ADV K.RAJESH KANNAN RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM DISTRICT, COLLECTORATE, CIVIL STATION BUILDING, THIRUVANANTHAPURAM-695 043. 3 THE TAHSILDAR, NEYYATTINKARA TALUK, TALUK OFFICE, HOSPITAL JUNCTION, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121 4 THE VILLAGE OFFICER, ATHIYANNUR VILLAGE, ATHIYANNUR VILLAGE OFFICE, NEYYATTINKARA, ATHIYANNUR P.O, THIRUVANANTHAPURAM-695 123. 2025:KER:26506 W.P.(C). No.9306 of 2021 : 2 : 5 RAHUL RAJ, S/O. LATE RAJAN, RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121 6 RENJITH RAJ (MINOR), REPRESENTED BY HIS BROTHER RAHUL RAJ, S/O. LATE RAJAN, RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121 7 SEELAMMA ALIAS VASUMATHI, RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121 8 HARI ALIAS RAMESH, RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121 9 JINU, S/O. JANARDHANAN, RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121 * 10 BIJU, S/O. RABI, RESIDING AT NETTATHOTTAM, LAKSHAM VEEDU COLONY, PONGIL, VENPAKAL DESOM, ATHIYANNOOR VILLAGE, NEYYATTINKARA P.O, THIRUVANANTHAPURAM-695 121 (*10TH RESPONDENT IS DELETED FROM THE PARTY ARRAY AS PER ORDER DATED 27.3.2025) 2025:KER:26506 W.P.(C). No.9306 of 2021 : 3 : BY ADVS. Sunil T.G J.KRISHNAKUMAR (ADOOR)(K/731/2011) SYAM K.P.(K/2179/2019) NIKITA NAIR C.S.(K/002018/2022) SUBINI P.C.(K/54/2025) P.MUHAMMED SHIYAS(K/000798/2017) ASHISH GOPAL K.G(K/001400/2018) OTHER PRESENT: GP- RIYAL DEVASSY THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:26506 W.P.(C). No.9306 of 2021 : 4 : VIJU ABRAHAM, J. - - - - - - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.9306 of 2021 - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 27th day of March, 2025 JUDGMENT The petitioner has approached this Court seeking a direction to the 4th respondent to permit the petitioner to remit the land tax as evidenced in Ext.P2 in the name of the petitioner without making any endorsement in the land tax receipt that cases are pending. 2. The petitioner is a senior citizen lady aged 71 years. She has purchased 3 cents of property in old Survey No.381/6 and Re- Survey No.852/16 of Athiyannoor village, Neyyattinkara Taluk, Thiruvananthapuram District as per Ext.P1 sale deed. Mutation was effected and the land tax was received from the petitioner as evident from Ext.P2. The petitioner has also purchased another extent of land having 2.65 Ares as per Ext.P3, for which also, tax was received as evident from Ext.P4 tax receipt. When there was an attempt on the part of the father of respondents 5 and 6 namely late Mr. Rajan along with defendants 7 to 10 to demolish the 2025:KER:26506 W.P.(C). No.9306 of 2021 : 5 : compound walls with an intention to widen the road and pathway which runs through the eastern side of the said properties covered in Exts.P1 and P3 deeds, a suit was filed as O.S. No.25/2020 before the Principal Munsiff's Court, Neyyattinkara for permanent prohibitory injunction restraining the respondents 7 to 10 and late Rajan from trespassing into the properties. Ext.P6 interim injunction was also granted. In violation of Ext.P6, the defendants therein forcefully entered in to the property and constructed two sheds. Against which a petition was filed alleging violation of the orders of injunction and by Ext.P7 order the Court issued direction to respondents 7 to 10 and late Mr. Rajan to restore the status quo of the property by demolishing the sheds within a period of 10 days. Ext.P8 is the written statement filed wherein no contention was raised regarding the title of the defendant over the property, but contended that Ext.P1 sale deed is a sham document. Later Ext.P9 order was issued appointing an Advocate Commissioner to see that the execution of the order covered by Ext.P7 is complied with. While so, to the surprise of the petitioner, the tax was accepted only till 24.12.2019. Thereupon Ext.P10 request was 2025:KER:26506 W.P.(C). No.9306 of 2021 : 6 : submitted by the petitioner and Ext.P11 order was issued by the 3rd respondent directing the 4th respondent to accept tax from the petitioner, but directed that the tax receipt shall be issued only after endorsing on the receipt regarding the pendency of the cases before the court. The said direction to make such endorsement in the tax receipt is under challenge in this writ petition. 3. The petitioner relies on the judgment of the Division Bench of this Court in Gopalan K.A. v. The State of Kerala and others (W.P.(C) No.32180/2024) wherein in similar circumstances this Court has directed to issue land tax receipt and revenue certificates without making any adverse endorsements. 4. Heard the learned Government Pleader also. 5. Admittedly tax was received from the petitioner till 24.12.2019. Thereafter also a decision was taken as per Ext.P11 to accept tax, but with a further direction that in the tax receipt there shall be an endorsement regarding the pendency of civil cases. There is no order from the civil court directing the authorities not to accept tax from the petitioner. Therefore, I find no reason why a direction was issued in the nature of Ext.P11 to accept tax with a 2025:KER:26506 W.P.(C). No.9306 of 2021 : 7 : rider that an endorsement in the tax receipt is to be made regarding the pendency of civil cases. In view of the above facts and circumstances, the above writ petition is allowed. Ext.P11 is set aside to the extent it directs to issue tax receipt after endorsing on the receipt regarding the pendency of the civil cases. There will be direction to respondents 3 and 4 to see that tax is received from the petitioner and the tax receipt is issued without any such endorsement regarding any pending cases as directed in Ext.P11. Sd/- VIJU ABRAHAM JUDGE sm/ 2025:KER:26506 W.P.(C). No.9306 of 2021 : 8 : APPENDIX OF WP(C) 9306/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE SALE DEED NO. 3634/2006 DATED 24.11.2006. EXHIBIT P2 TRUE COPY OF THE TAX RECEIPT DATED 24.12.2019 ISSUED FROM VILLAGE OFFICE, ATHIYANNOOR IN THE NAME OF THE PETITIONER. EXHIBIT P3 TRUE COPY OF THE SETTLEMENT DEED NO. 360/2015 DATED 12.2.2015. EXHIBIT P4 TRUE COPY OF THE TAX RECEIPT DATED 24.12.2019 ISSUED FROM THE VILLAGE OFFICE, ATHIYANNOOR IN THE NAME OF A.S. SARATH KUMAR. EXHIBIT P5 TRUE COPY OF THE PLAINT IN O.S. NO. 25/2020 ON THE FILE OF THE HON'BLE MUNSIFF COURT, NEYYATTINKARA. EXHIBIT P6 TRUE COPY OF THE ORDER DATED 9.1.2020 IN I.A. NO. 1/2020 IN O.S. NO. 25/2020 PASSED BY THE PRINCIPAL MUNSIFF'S COURT, NEYYATTINKARA. EXHIBIT P7 TRUE COPY OF THE ORDER DATED 16.6.2020 IN I.A NO. 5/2020 IN O.S. NO. 25/2020 PASSED BY THE PRINCIPAL MUNSIFF'S COURT, NEYYATTINKARA. EXHIBIT P8 TRUE COPY OF THE WRITTEN STATEMENT DATED 14.10.2020 FILED BY THE PARENTS OF THE RESPONDENTS 5 AND 6 IN O.S. NO. 25/2020 ON THE FILE OF PRINCIPAL MUNSIFF'S COURT, NEYYATTINKARA. 2025:KER:26506 W.P.(C). No.9306 of 2021 : 9 : EXHIBIT P9 TRUE COPY OF THE ORDER DATED 15.10.2020 IN I.A. NO.8/2020 AND I.A. NO. 10/2020 IN O.S. NO. 25/2020 PASSED BY THE PRINCIPAL MUNSIFF'S COURT, NEYYATTINKARA. EXHIBIT P10 TRUE COPY OF REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED FEBRUVARY 2021. EXHIBIT P11 TRUE COPY OF COMMUNICATION NO. G1/4397/2021 DATED 17.3.2021 ISSUED BY THE 3RD RESPONDENT TO THE 4TH RESPONDENT.