IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 16TH JUNE 2011 / 26TH JYAISHTA 1933 WP(C).No. 8170 of 2011(U) ------------------------------------- PETITIONER(S): ---------------------- 1. LENAMMA THOMAS,AGED 58,W/O.GREGORY THOMAS,ARATTUKULANGARA HOUSE,MARARIKULAM NORTH MURI,MARARIKULAM VILLAGE, CHERTHALA TALUK, ALAPPUZHA DISTRICT. 2. RAJU THOMAS,S/O.GREGORY THOMAS, ARATTUKULANGARA HOUSE,MARARIKULAM NORTH MURI,MARARIKULAM VILLAGE, CHERTHALA TALUK, ALAPPUZHA DISTRICT. BY ADV. SRI.T.K.VENUGOPALAN RESPONDENT(S): ------------------------ 1. STATE OF KERALA, REP.BY THE CHIEF SECRETARY OTO GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM 695 001. 2. THE DISTRICT COLLECTOR,ALAPPUZHA 688001. 3. THE REVENUE DIVISIONAL OFFICER, ALAPPUZHA 688 001. 4. THE COMMISSIONER OF LAND REVENUE, GOVERNMENT OF KERALA,THIRUVANANTHAPURAM 695 001. 5. THE TAHSILDAR,CHERTHALA 688 530. 6. THE AGRICULTURAL INCOME TAX AND SALES TAX OFFICER,ALAPPUZHA 688 001. BY GOVT. PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/06/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.8170/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE NOTICE DTD. 2/1/96 ISSUED BY THE DEPUTY COMMISSIONER, AGRICULTURAL INCOME TAX AND SALES TAX ALAPPUZHA. P2:- COPY OF THE ORDER DTD. 16.3.90 ISSUED BY THE 5TH RESPONDENT. P3:- COPY OF THE ORDER OF ASSESSMENT FOR THE YEARS 85-86 TO 88-89 PASSDED AGAINST THE POWER OF ATTORNEY HOLDER THANKAMMA ON 21.11.90. P4:- COPY OF THE DEMAND NOTICE DTD. 16.4.96 ISSUED BY THE 5TH RESPONDENT. P5:- COPY OF THE NOTICE DTD. 17.4.96 ISSUED BY THE 5TH RESPONDENT. P6:- COPY OF THE JUDGMENT IN OP. 8944/97 DTD. 12.9.97.P78:- COPY OF THE ORDER DTD.22.10.97 PASSED BY THE TAHSILDAR. P8:- COPY OF THE NOTICE UNDER SECTION 34 OF THE RR ACT ON 15.5.98 OF THE DEPUTY TAHSILDAR (RR). P9:- COPY OF THE NOTICE DTD. 13.5.99 ISSUED TO SRI.GREGORY THOMAS. P10:- COPY OF THE NOTICE DTD. 30.6.96 ISSUED TO SRI.GREGORY THOMAS. P11:- COPY OF THE TAX RECEIPT DTD. 23.8.2000 EVIDENCING PAYMENT OF LAND TAX BY GREGORY THOMAS. P12:- COPY OF THE CERTIFICATE ISSUED BY THE VILLAGE OFFICER. P13:- COPY OF THE SALE NOTICE DTD. 1.11.1988 ISSUED AGAINST SRI.GREGORY THOMAS. P14- COPY OF THE SALE NOTICE DTD. 12.9.91 ISSUED BY THE 4TH RESPONDENT. P15:- COPY OF THE OBJECTINS DTD. 28.6.99 FILED BY GREGORY THOMAS BEFORE THE 4TH RESPONDENT. P16:- COPY OF THE PETITION FILED BY GREGORY THOMAS BEFORE THE 2ND RESPONDENT ON 27.9.02. P17:- COPY OF THE PETITION TO CONDONE THE DELAY FILED BY GREGORY THOMAS BEFORE THE 2ND RESPONDENT D ON 27.9.02. P18:- COPY OF THE STAY PETITION FILED BY GREGORY THOMAS BEFORE THE 2ND RESPONDENT ON 27.9.02. tss W.P.(C) NO.8170/2011 P19:- COPY OF THE ORDER DTD. 30.11.02 PASSED BY THE 2ND RESPONDENT. P20:- COPY OF THE JUDGMENT PASSED BY THIS HONOURABLE COURT ON 11.7.08 IN OP. 29545/02. P21:- COPY OF THE NOTICE DTD. 15.10.09 ISSUED BY THE 4TH RESPONDENT. P22:- COPY OF THE JUDGMENT DTD. 6.4.2010 IN WPC. 11797/2010. P23:- COPY OF THE REVISION FILED BY THE PETITIONERS BEFORE THE 4TH RESPONDENT ON 31.5.2010. P24:- COPY OF THE DOCUMENT NO.1571/58 OF MARARIKULAM SUB REGISTRAR'S OFFICE. P25:- COPY OF THE ORDER DTD. 24.11.2010 PASSED BY THE 4TH RESPONDENT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss C.K.ABDUL REHIM, J. ------------------------------- W.P.(C).No.8170 of 2011 ------------------------------- Dated this the 16th day of June, 2011. J U D G M E N T Challenge in this writ petition is against Ext.P25 order passed by the 4th respondent, in exercise of the revisional power vested under Section 83(1) of the Kerala Revenue Recovery Act. It is noticed that, under Section 83(2) of the Act, an effective remedy is provided to approach the Government in further revision against Ext.P25. Therefore, I am of the view that, the petitioners can be relegated to seek statutory remedy against the impugned order by resorting to Section 83(2). 2. Considering the fact that the petitioners have approached this Court challenging Ext.P25, I am of the view that, a direction can be issued to the State Government to entertain and dispose of revision petition if any filed on merits, despite the fact that the time stipulated for filing such revision petition had expired. 3. In the result, the writ petition is disposed of 2 W.P.(C).No.8170 of 2011 directing the petitioner to file revision petition against Ext.P25 before the State Government, under Section 83(2) of the Act, within two weeks from the date of receipt of a copy of this judgment. 4. If any revision petition is filed within the time stipulated as above, then the 1st respondent shall consider the same as if it is a revision petition filed within the time stipulated, and dispose of the same on merits, after affording opportunity of personal hearing to the petitioner and others, at the earliest possible, at any rate within a period of 3 (three) months from the date of receipt of a copy of such revision petition. 5. Needless to say that, all further steps pursuant to the impugned order, shall be kept in abeyance till the disposal of the revision petition as directed above. C.K.ABDUL REHIM, Judge ami/