2025:KER:26444 WP(C) NO. 40977 OF 2024 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 27TH DAY OF MARCH 2025 / 6TH CHAITHRA, 1947 WP(C) NO. 40977 OF 2024 PETITIONER: SOORAJ PANIKKAPARAMBIL SUKUMARAN AGED 41 YEARS S/O P.K.SUKUMARAN, PANIKKAPARAMBIL HOUSE, CHITTILAPPILLY P.O., ADAT, THRISSUR., PIN - 680551 BY ADVS. C.A.ANOOP R.KRISHNA RESPONDENTS: 1 THE VILLAGE OFFICER VILLAGE OFFICE, CHITTILAPPILLY, THRISSUR, PIN - 680551 2 THE THAHASILDAR TOWN HALL, W PALACE RD, OPP. THRISSUR, CHEMBUKKAV, THRISSUR., PIN – 680020 2025:KER:26444 WP(C) NO. 40977 OF 2024 2 3 THE DISTRICT COLLECTOR FIRST FLOOR, CIVIL STATION, CIVIL LINES RD, KALYAN NAGAR, AYYANTHOLE, THRISSUR., PIN - 680003 SMT.DEVISHREE , GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:26444 WP(C) NO. 40977 OF 2024 3 T.R. RAVI, J. -------------------------------------------- W.P(C). No. 40977 of 2024 -------------------------------------------- Dated this the 27th day of March, 2025 JUDGMENT The prayer in this writ petition is for a direction to the 1st respondent to effect mutation and to accept tax from the petitioner. The property originally belonged to the petitioner's father and devolved on him vide gift deed. His father was paying the tax from 2003 till 2008. It is thereafter that the tax is not being accepted. 2. A statement has been filed by the 2nd respondent wherein it is stated that even though an assignment order was issued, no Patta had been issued in the prescribed Form to the petitioner’s predecessor and the property is still shown as “puramboke kannukali mechil 2025:KER:26444 WP(C) NO. 40977 OF 2024 4 sthalam” land in the settlement register. It is hence submitted that tax cannot be accepted. 3. I do not think that the contention raised in the statement filed by respondents can be accepted. There is no case for the respondents that the order of assignment, copy of which has been produced as Ext.P8, has been cancelled in any manner. The possession of the previous owner Sekharan is not disputed. It is also not disputed that tax was being accepted till 2008. It is settled law that payment of tax or effecting mutation do not by itself lend title to the person who is paying the tax or in whose favor the mutation is effected. In the above circumstances, there is no justification in not accepting the tax from the petitioner. The writ petition is hence disposed of, directing the 1st respondent to accept land tax for the property covered by Ext.P1 from the petitioner as and when the amount is tendered. The rights, if any, of the 2025:KER:26444 WP(C) NO. 40977 OF 2024 5 Government will not in any manner be prejudiced by the acceptance of tax as directed above. Sd/- T.R.RAVI JUDGE LEK 2025:KER:26444 WP(C) NO. 40977 OF 2024 6 APPENDIX OF WP(C) 40977/2024 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE DOCUMENT NO.144/2024 OF THRISSUR REGISTRAR OFFICE DATED 18/01/2024 Exhibit P2 THE TRUE COPY OF THE BACK DOCUMENT 824/ 2003 OF MUNDUR SUB REGISTRAR OFFICE DATED 05/02/2003 Exhibit P3 THE TRUE COPY OF THE TAX RECEIPT DATED 18/04/2008 Exhibit P4 THE TRUE COPY OF THE ENCUMBRANCE CERTIFICATE DATED 17/03/2024 Exhibit P5 THE TRUE COPY OF THE REPRESENTATION OF THE PETITIONER DATED 30/09/24 Exhibit P6 THE TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT DATED 10/10/2024 Exhibit P7 THE TRUE COPY OF THE CERTIFICATE ISSUED BY THE ADAT GRAMA PANCHAYATH DATED 17/01/2024 Exhibit P8 THE TRUE COPY OF THE PATTA ISSUED BY THE ADAT GRAMA PANCHAYATH DATED 31/10/1974 Exhibit P9 THE TRUE COPY OF THE REPLY LETTER FROM THE 2ND RESPONDENT DATED 03/04/2023 2025:KER:26444 WP(C) NO. 40977 OF 2024 7 EXHIBIT-P8 THE TRUE COPY OF THE LAND ASSIGNMENT ORDER DATED 31/10/1974(EXHIBIT PRRODUCED ALONG WITH MEMO)