WP(C) NO. 16082 OF 2024 1 2025:KER:30138 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI MONDAY, THE 7TH DAY OF APRIL 2025 / 17TH CHAITHRA, 1947 WP(C) NO. 16082 OF 2024 PETITIONER: LATHA MANMADHAN NAIR AGED 57 YEARS W/O MANMADHAN NAIR, D/O. KUTTAPPAN NAIR, MAMOOTTIL, NARANGANAM P.O., NARANGANAM VILLAGE, PATHANAMTHITTA,, PIN – 689 642 BY ADVS. SRI.P.HARIDAS SRI.BIJU HARIHARAN SRI.SHIJIMOL M.MATHEW SRI.P.C.SHIJIN SRI.ROSHIN MARIAM JACOB RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001 2 DISTRICT COLLECTOR, PATHANAMTHITTA COLLECTORATE, PATHANAMTHITTA DISTRICT., PIN – 689 645 3 TAHSILDAR, KOZHENCHERRY, TALUK OFFICE, KOZHENCHERRY, PATHANAMTHITTA DISTRICT, PIN – 689 645 4 TAHSILDAR (LAND RECORDS), KOZHENCHERRY TALUK OFFICE, KOZHENCHERRY, PATHANAMTHITTA DISTRICT, PIN – 689 645 5 VILLAGE OFFICER, NARANGANAM VILLAGE OFFICE, NARANGANAM. KOZHENCHERRY TALUK, PATHANAMTHITTA DISTRICT., PIN – 689 642 SRI. RAJEEV JYOTHISH GEORGE, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 16082 OF 2024 2 2025:KER:30138 T.R.RAVI.J --------------------------------------- WP(C) No.16082 of 2024 --------------------------------------- Dated this the 07th day of April, 2025 JUDGMENT The prayer in the writ petition is for quashing Exts.P11 and P14 and for a direction to the 4th respondent to reconsider Ext.P13 application for transfer of registry untrammeled by the directions in Ext.P10 communication. There is also a prayer for a direction to the 5th respondent to accept land tax from the petitioner for the extent covered by Ext.P6 settlement deed. There were disputes regarding the total extent of property in the possession of the petitioner. The partition deed in favour of the petitioner’s deceased father shows 16 Ares of land belonged to him. The legal representatives released their rights over 54.2 Ares to the petitioner and the tax was being paid for the entire extent. Mutation was rejected stating that it can be effected only for the 16 Ares and not for 54.02 Ares. The petitioner submitted that as far as the extent of land is concerned, the matter had been settled in the Survey Adalath after following the procedures prescribed in Survey and Boundaries Act. 2. This Court had on 17.03.2025 directed the Government WP(C) NO. 16082 OF 2024 3 2025:KER:30138 Pleader to get instructions regarding paragraph No.2 of Ext.P12 Government Order, which states about such cases and to get specific instruction whether the extent of land fixed as per the Survey Adalath can be taken into account for the purpose of ascertaining tax. 3. A statement has been filed by the 4th respondent. Paragraph No.8 of the statement dated 12.03.2025 reads as follows; “8. It is submitted that, after the re-survey the petitioner’s predecessor’s property was increased from 16.39 Ares to 54.20 Ares in the resurvey records alone. The petitioner’s predecessor has no title beyond 16.39 Ares. The tax previously accepted for 54.20 Ares would not confer any right or the title over the said property. The petitioner cannot ask for mutation and acceptance of basic tax from her for the property beyond 16.39 Ares, which she has no title and the Government has every right to proceed against the property beyond 16.39 Ares. As per the prevailing Rules and Government orders the Revenue Officials cannot mutate and accept tax for the property for which a person is not having absolute title. The petitioner’s predecessor has transferred the property beyond his absolute title. The digital survey in this village will commence soon and after the completion of digital survey, the petitioner’s grievance may be resolved.” 4. In the above circumstances, it is clear that the petitioner is in admitted possession of 54.2 Ares and the issue has been settled as per the Survey Adalath. In view of the specific stand taken, this writ petition is disposed of directing the respondents to effect mutation with respect to the properties of the petitioner taking into account the extent of the property as 54.2 Ares and WP(C) NO. 16082 OF 2024 4 2025:KER:30138 accept tax for the said extent. Necessary orders shall be issued within six weeks from the date of receipt of a copy of this judgment. In view of the fact that a digital survey is being undertaken, it is made clear that this judgment will not in any manner affect the said survey. Sd/- T.R.RAVI sn JUDGE WP(C) NO. 16082 OF 2024 5 2025:KER:30138 APPENDIX OF WP(C) 16082/2024 PETITIONER’S EXHIBITS Exhibit P1 TRUE COPY OF THE PARTITION DEED NO.494/89 OF KOZHENCHERRY SRO DATED 12.05.1989 Exhibit P2 TRUE COPY OF THE INTIMATION REGARDING THE PAYMENT OF LAND TAX AS PER THE CORRECTION OF MISTAKES ISSUED BY THE 5TH RESPONDENT DATED 04.03.1996 Exhibit P3 TRUE COPY OF THE STATEMENT IN FORM NO. 7 REGARDING THE SUB DIVISION OF THE PETITIONER’S PROPERTY ENDORSED BY THE 3RD RESPONDENT DATED 2.5.2016 Exhibit P4 TRUE COPY OF THE SURVEY SKETCH PREPARED AFTER THE SANCTIONING OF THE NEW SUB DIVISION IN FAVOUR OF THE FATHER OF THE PETITIONER DATED NIL Exhibit P5 TRUE COPY OF THE RECEIPT NO.1601132 OF LAND TAX DATED 05.04.2016 Exhibit P6 TRUE COPY OF THE SETTLEMENT DEED NO.785/2016 OF SRO KOZHENCHERRY EXECUTED IN FAVOUR OF THE PETITIONER DATED 09.08.2016 Exhibit P7 TRUE COPY OF THE RECEIPT NO.1796012 OF LAND TAX WITHOUT RECORDING THE ACTUAL EXTENT OF LAND DATED 26.08.2016 Exhibit P8 TRUE COPY OF THE COMMUNICATION NO.PV-184/2016 OF THE 5TH RESPONDENT TO THE PETITIONER DATED 26.08.2016 Exhibit P9 TRUE COPY OF THE POSSESSION CERTIFICATE NO.19847476 ISSUED IN FAVOUR OF THE LATE FATHER OF THE PETITIONER DATED 04.08.2016 Exhibit P10 TRUE COPY OF THE COMMUNICATION NO.DCPTA/4184/2022-C3 ISSUED TO THE 2ND RESPONDENT TO THE 5TH RESPONDENT DATED 01.08.2022 WP(C) NO. 16082 OF 2024 6 2025:KER:30138 Exhibit P11 TRUE COPY OF THE COMMUNICATION NO.H2- 12171/2016 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER DATED 20.09.2023 Exhibit P12 TRUE COPY OF THE GOVERNMENT ORDER NO.110/2022/RD DATED 21.04.2022 Exhibit P13 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED 26.09.2023 Exhibit P14 TRUE COPY OF THE COMMUNICATION NO.H2- 12171/2016 REJECTING THE PETITIONER’S APPLICATION BY THE 4TH RESPONDENT DATED 08.11.2023