WP(C) NO. 41022 OF 2024 1 2025:KER:25813 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 25TH DAY OF MARCH 2025 / 4TH CHAITHRA, 1947 WP(C) NO. 41022 OF 2024 PETITIONER: SANTHOSH P.V AGED 45 YEARS S/O VASU, RESIDING AT PULLATT HOUSE, CHITTUR P.O., AGALI VILLAGE, MANNARKKAD TALUK, PALAKKAD DISTRICT, PIN - 678581 BY ADVS. SRI.T.C.SURESH MENON SRI.B.DEEPAK RESPONDENTS: 1 THE SUB COLLECTOR OTTAPALAM, OFFICE OF THE SUB COLLECTOR, COURT ROAD, OTTAPALAM, PALAKKAD DISTRICT, PIN – 679 101 2 THE TAHSILDAR (LAND RECORDS) MANNARKKAD TALUK OFFICE, KODATHIPPADI, MANNARKKAD, PALAKKAD DISTRICT, PIN – 678 762 3 THE VILLAGE OFFICER AGALI VILLAGE OFFICE, AGALI P.O., PALAKKAD DISTRICT, PIN – 678 581 SRI.RAJEEV JYOTHISH GEORGE, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 41022 OF 2024 2 2025:KER:25813 T.R.RAVI.J ------------------------------------------------------- WP(C) No.41022 of 2024 -------------------------------------------------------- Dated this the 25th day of March, 2025 JUDGMENT The prayer in the writ petition is for a direction to the accept land tax with respect to the property owned by the petitioner and covered by Ext.P1 title deed and Ext.P4 possession certificate. The petitioner submits that the tax was not being accepted stating that the prior owner was an ‘adivasi’. 2. The Government Pleader on instruction submits that tax was being accepted earlier. Since tax was being accepted earlier and there has been no transactions after the petitioner had obtained tittle over the property as per Ext.P1, there is no reason for not accepting tax from the petitioner. It is settled law that acceptance of tax will not lend title to the person who is remitting the tax. WP(C) NO. 41022 OF 2024 3 2025:KER:25813 3. In the above circumstances, this writ petition is disposed of directing the 3rd respondent to accept tax from the petitioner with respect to the property covered by Ext.P1 title deed and Ext.P4 possession certificate. This order is without prejudice to the rights of any other person with regard to the property in question. Sd/- T.R.RAVI sn JUDGE WP(C) NO. 41022 OF 2024 4 2025:KER:25813 APPENDIX OF WP(C) 41022/2024 PETITIONER’S EXHIBITS Exhibit P-1 TRUE COPY OF DOCUMENT NO.2398/2010, SUB REGISTRY OFFICE, AGALI EXECUTED IN FAVOUR OF THE PETITIONER, DATED 16.11.2010 Exhibit P-2 TRUE COPY OF THE PATTAYAM NO.269/75 ISSUED BY THE LAND TRIBUNAL, AGALI, DATED 14.8.1975 Exhibit P-3 TRUE COPY OF THE CERTIFICATE NO.7591/10 ISSUED BY THE 3RD RESPONDENT, DATED 11.10.2010. Exhibit P-4 TRUE COPY OF THE POSSESSION CERTIFICATE ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT, DATED 23.4.2023. Exhibit P-5 TRUE COPY OF ONE SUCH TAX RECEIPT ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER, DATED 25.4.2013. Exhibit P-6 TRUE COPY OF THE COMMUNICATION NO.A1-09/2018 ISSUED BY THE 1ST RESPONDENT, DATED 11.6.2018. Exhibit P-7 TRUE COPY OF THE JUDGMENT IN W.P.(C) NO.33720/2015 ON THE FILE OF THIS HONORABLE COURT, DATED 14.1.2016. Exhibit P-8 TRUE COPY OF THE JUDGMENT IN W.P.(C) NO.4436/2023 ON THE FILE OF THIS HONORABLE COURT, DATED 17.7.2024.