WP(C) NO. 36870 OF 2024 1 2025:KER:31001 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 8TH DAY OF APRIL 2025 / 18TH CHAITHRA, 1947 WP(C) NO. 36870 OF 2024 PETITIONER: HAFSATH K. AGED 58 YEARS W/O MUHAMMAD M, KALLIKOL HOUSE, KADAPPADI, PERUVALLUR, MALAPPURAM, PIN – 673 638 BY ADVS. SRI.HAMZATH ALI V.K. SMT..AYISHA AFRIN A.V.K. SRI.MUHAMMAD SHAMEEL K. SMT.FATHIMA JILSHA M.K. SRI.ABDULLA FUHAD K. SMT.AYISHA THASLEEMA N.P. RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO REVENUE DEPARTMENT, GOVERNMENT SECRETARIATE, TRIVANDRUM, PIN – 695 001 2 THE VILLAGE OFFICER PERUVALLUR VILLAGE, PADIKKAL - KARUVANKALLU RD, PARAMBIL PEEDIKA, PERUVALLUR, KERALA, PIN – 676 317 SRI. RAJEEV JYOTHISH GEORGE, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 36870 OF 2024 2 2025:KER:31001 T.R.RAVI.J --------------------------------------- WP(C) No.36870 of 2024 --------------------------------------- Dated this the 08th day of April, 2025 JUDGMENT The grievance of the petitioner is that tax is not being accepted. The only reason stated is the pendency of a Civil Revision Petition against the proceedings under the Land Reforms Act. The pendency of such proceedings cannot be a reason for denial of acceptance of tax. In the above circumstances, this writ petition is disposed of directing the respondents to accept tax from the petitioner. The acceptance of tax will however be subject to the right of the Government under the Kerala Land Reforms Act which have to be finalised in the revision petition. Sd/- T.R.RAVI sn JUDGE WP(C) NO. 36870 OF 2024 3 2025:KER:31001 APPENDIX OF WP(C) 36870/2024 PETITIONER’S EXHIBITS Exhibit P1 THE TRUE COPY OF THE SALE DEED NO. 1965/1965 OF THENHIPPALAM SUB REGISTRAR OFFICE DATED 10.07.1998 Exhibit P2 THE TRUE COPY OF THE CERTIFICATE OF TITLE ISSUED BY THE LAND TRIBUNAL, TIRUR IN OA 4/2016 DATED 12/03/2019 Exhibit P3 THE TRUE COPY OF THE TAX RECEIPT DATED 20.12.2005 Exhibit P4 THE TRUE COPY OF THE DEATH CERTIFICATE ISSUED BY PERUVALLUR GRAMA PANCHAYATH DATED 12.07.2024 Exhibit P5 THE TRUE COPY OF THE REPRESENTATION DATED 20.07.2024, PREFERRED BY THE PETITIONER BEFORE THE 2ND RESPONDENT