IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 21ST JULY 2010 / 30TH ASHADHA 1932 WP(C).No. 16245 of 2010(E) ---------------------------------------- PETITIONER(S): ------------------------ 1. M/S. JOSEPH MICHAEL & BROTHERS, MANARKKAT BUILDINGS, PALAI-686 575, REPRESENTED BY ITS MANAGING PARTNER, THOMAS MICHAEL. 2. THOMAS MICHAEL, S/O. JOSEPH MICHAEL, AGED 56 YEARS, RESIDING AT MANARKKAT HOUSE, PALAI, MANAGING PARTNER, M/S. JOSEPH MICHAEL & BROTHERS, MANARKKAT BUILDINGS, PALAI. BY ADVS. SRI.M.RAMESH CHANDER, SMT.K.A.SANJEETHA. RESPONDENT(S): --------------------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY(REVENUE), GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 2. THE LAND REVENUE COMMISSIONER, THIRUVANANTHAPURAM. 3. THE DISTRICT COLLECTOR, IDUKKI. 4. THE TAHSILDAR, UDUMBANCHOLA TALUK, IDUKKI. 5. THE VILLAGE OFFICER, SANTHAMPARA VILLAGE, UDUMBANCHOLA TALUK, IDUKKI. R1 TO R5 BY GOVERNMENT PLEADER SRI. V. MANU THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/07/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.16245/2010 E APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE ACKNOWLEDGEMENT OF REGISTRATION OF FIRM DTD. 7/03/1973. P2: COPY OF THE POSSESSION CERTIFICATE ISSUED BY THE DEPUTY TAHSILDAR, UDUMBANCHOLA TALUK DTD. 9/10/1978. P3: COPY OF THE TAX RECEIPT FOR THE YEAR OF 2008-2009 DTD.6/4/2009. P4(A): COPY OF THE TAX RECEIPT FOR THE YEAR 2007-2008 DTD.17/03/2008. P4(B): COPY OF THE TAX RECEIPT FOR THE YEAR 2006-2007 DTD. 25/05/2007. P4(C): COPY OF THE TAX RECEIPT FOR THE YEAR 2005-2006 DTD. 27/11/2006. P4(D): COPY OF THE TAX RECEIPT FOR THE YEAR 2004-2005 DTD. 22/03/2006. P4(E): COPY OF THE TAX RECEIPT FOR THE YEAR 2003-2004 DTD. 30/03/2004. P4(F): COPY OF THE TAX RECEIPT FOR THE YEAR 2002-2003 DTD. 26/03/2003. P4(G): COPY OF THE TAX RECEIPT FOR THE YEAR 2001-2002 DTD. 27/03/2002. P4(H): COPY OF THE TAX RECEIPT FOR THE YEAR 2000-2001 DTD. 16/03/2001. P4(I): COPY OF THE TAX RECEIPT FOR THE YEAR 1999-2000 DTD. 30/03/2000. P4(J): COPY OF THE TAX RECEIPT FOR THE YEAR 98-99 DTD. 27/03/1999. P4(K): COPY OF THE TAX RECEIPT FOR THE YEAR 1996-1997 DTD. 3/10/1996. P4(L): COPY OF THE TAX RECEIPT FOR THE YEAR 93-94 DTD. 5/07/1994. P5: COPY OF THE APPLICATION FILED BEFORE 5TH RESPONDENT DTD. 15/01/2010. P6: COPY OF THE APPLICATION FILED BEFORE 5TH RESPONDENT DTD. 1/02/2010. Kss ..2/- ..2.... WPC.NO.16245/2010 E P7: COPY OF THE LETTER TO THE 5TH RESPONDENT DTD. 16/02/2010. P8: COPY OF THE REPRESENTATION FILED BEFORE THE 4TH RESPONDENT DTD. 29/03/2010. P9: COPY OF THE REPRESENTATION FILED BEFORE HON'BLE MINISTER FOR REVENUE DTD. 3/3/2010. P10: COPY OF THE REPRESENTATION FILED BEFORE THE 2ND RESPONDENT DTD. 3/3/2010. P11: COPY OF THE COMMUNICATION NO.L.R.B8-10040/10(2) OF 2ND RESPONDENT DTD. 16/03/2010. P12: COPY OF THE REPRESENTATION FILED BEFORE THE 5TH RESPONDENT DTD. 29/03/2010. P13: COPY OF THE ACKNOWLEDGEMENT ISSUED BY THE 5TH RESPONDENT DTD. 30/03/2010. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No. 16245 of 2010 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of July, 2010 J U D G M E N T The petitioners' grievance in this writ petition is that land tax in respect of the petitioners' property is not being accepted by the Village Officer. The contention of the learned Government Pleader is that, the title of the petitioners to the property in question itself is under dispute and a Cabinet Sub Committee is going into the question and a final decision regarding whether the tax can be accepted from the petitioners can be taken only after the Cabinet Sub Committee takes its decision. In view of the said submission, I passed the order on 13.07.2010 which reads as follows: “The learned Government Pleader, on instructions, submits that since the Cabinet Sub Committee is seized of the question as to the validity of the title of the petitioners' property, without the Cabinet Sub Committee first taking a final decision in the matter, tax cannot be accepted from the petitioners. The learned Government Pleader shall get instructions as to the time frame, within which, the Cabinet Sub Committee can take a final decision.” 2. The learned Government Pleader today submits that three months time would be required for the Cabinet Sub committee to take a decision. W.P.(C)No. 16245 of 2010 -2- 3. The learned counsel for the petitioners submits that the petitioners do not concede the jurisdiction of the Cabinet Sub Committee to decide the issue. 4. I have heard both sides. I am of opinion that the Government is free to have the matter consulted at any level. But a decision by an appropriate authority in accordance with law has to be taken expeditiously. Accordingly I dispose of this writ petition with the following directions: A decision on the question shall be taken by the competent among the respondents and communicated to the petitioners as expeditiously as possible, at any rate within three months from the date of receipt of a copy of this judgment. Till then the petitioners shall be allowed to pay land tax provisionally subject to the decision to be taken as directed above, which will not confer any right on the petitioners as regards title or otherwise. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/