IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 16TH JUNE 2009 / 26TH JYAISHTA 1931 WP(C).No. 24166 of 2005(B) -------------------------- PETITIONER(S): --------------- INDIAN EVANGELICAL LUTHERAN CHURGE TRUSTT ASSOCIATION, REPRESENED BY T.JOYSON, CHRIST LUTHERAN CHURCH, KALPEPTTA. BY ADV. SRI.P.GOPALAKRISHNAN NAIR SRI.C.C.MATHEW RESPONDENT(S): --------------- 1. TAHSILDAR, VYTHIRI,WAYANAD DISTRICT. 2. SEBASTIAN.P.P., S/O.PAULOSE, THOTTITHARA HOUSE, KAKKAVAYAL.P.O., MUTTIL SOUTH, WAYANAD DISTRICT. 3. ANNAKUTTY, W/O.SEBASTIAN.P.P., THOTTITHARA HOUSE, KAKKAVAYAL.P.O., MUTTIL SOUTH, WAYANAD DISTRICT. R1 BY G.P. SRI. P.K. RAVIKRISHNAN ADV. SMT.K.USHA FOR R2 & R3 SRI.INNOCENT FRANCIS PAPALI FOR R2 & R3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 16/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE JUDGMENT IN S.A.NO.294 OF 1990 OF THIS HONOURABLE COURT DATED 4.11.1991 EXT.P2 TRUE COPY OF THE JUDGMENT IN OP 16338 OF 1996 OF THIS HON'BLE COURT DATED 25.2.1997 EXT.P3 TRUE COPY OF THE JUDGMENT IN CRP NO.1199 OF 2000 OF THIS HON'BLE COURT DATED 11.8.2000 EXT.P4 TRUE COPY OF THE DELIVERY LIST IN EP NO.176/90 IN OS NO.34/74 ON THE FILE OF THE MUNSIFF'S COURT, KALPETTA DATED 25.8.2000 EXT.P5 TRUE COPY OF THE ORDER PASSED BY THE ,MUNISFF'S COURT KALEPTTA IN EP 176/90 AFTER EFFECTING DELIVERY DATED 27.2.2003 EXT.P6 TRUE COPY OF THE ORDER IN CRP NO.2305/02 OF THIS HON'BLE COURT DATED 31.10.2002 EXT.P7 TRUE COPY OF THE COMMON JUDGMENT IN OS NOS. 136 AND 137 OF 1997 OF THE MUNSIFF'S COURT, KALPETTA DATED 7.4.2001 EXT.P8 TRUE COPY OF THE TAX RECEIPT NO. 117120 DATED 19.7.2003 EXT.P9 TRUE COPY OF THE TAX RECEIPT NO. 50301 DATED 29.7.2003 EXT.P9(a) TRUE COPY OF THE TAX RECEIPT NO. 50302 DATED 29.7.2003 EXT.P9(b) TRUE COPY OF THE TAX RECEIPT NO. 50303 DATED 29.7.2003 EXT.P9(c) TRUE COPY OF THE TAX RECEIPT NO. 50304 DATED 29.7.2003 EXT.P10 TRUE COPY OF THE JUDGMENT IN WPC NO.18000/03 OF THIS HON'BLE COURT DATED 3.12.2004 EXT.P11 TRUE COPY OF THE ORDER REF. NO. A3-4423/2003 DATED 25.6.2005 OF THE FIRST RESPONDENT. EXT.P12 TRUE COPY OF THE ;APPLICATION FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 8.12.2005 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 24166 OF 2005 -------------------------------------------- Dated this the 16th day of June, 2009 JUDGMENT Petitioner is challenging Ext.P11 whereunder the Tahsildar has declined to receive land tax in respect of 11 cents of land out of 61 cents stated to be held by the petitioner. The case of the petitioner is that there was dispute between the petitioner and the predecessor of the third respondent in respect of the land and court orders were in favour of the petitioner. According to counsel decrees were executed and petitioner was put in possession. Counsel for respondents 2 and 3 submitted that after construction of the building, they are residing in the very same building and tax is being paid by them. In the first place, land tax should be recovered for the land whether it be held by the petitioner or by respondents 2 and 3. If civil court orders do not exactly deal with physical possession and enjoyment of land, I feel more appropriate thing is for the Tahsildar to recover tax from the person in possession and enjoyment of the land it is for the aggrieved person to get the encroacher evicted if he is the owner. Therefore I 2 direct the first respondent to conduct local inspection or arrange an inspection to be conducted by the Village Officer, identify the disputed land, and recover tax from the person who is in possession and enjoyment of the land. However, as and when petitioner gets physical possession through any process of law, tax will be received from the petitioner. W.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 3