IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 14TH AUGUST 2008 / 23RD SRAVANA 1930 WP(C).No. 10343 of 2005(F) -------------------------- PETITIONER: ------------ DESHAMANGALAM PEPPER ESTATES LTD., DESHAMANGALAM, REPRESENTED BY ITS OFFICE MANAGER, D.DHARMARAJ, ANAMALAIS HOUSE ANNEXE,CHEMBUKAVU, THRISSUR. BY ADV. SRI.S.SUJIN RESPONDENTS: ------------- 1. THE TAHSILDAR, THALAPPILLY, WADAKKANCHERRY, THRISSUR DISTRICT. 2. THE VILLAGE OFFICER, PALLUR VILLAGE, DESHAMANGALAM. 3. THE REVENUE DIVISIONAL OFFICER, THRISSUR 4. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF ASSESSMENT ORDER DT.8.7.2001. P2: TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 1994-95. P3: .DO. 1995-96. P4: .DO. 1996-97. P5: .DO. 1997-98. P6: .DO. 1998-99. P7: .DO. 1999-2000. P8: .DO. 2000-2001. P9: .DO. 2001-2002. P10: TRUE COPY OF OBJECTION FILED BY PETIITONER DT.24.7.01. P11: TRUE COPY OF LETTER DT.19.3.97 DT.17.1.04 ISSUED TO R1 BY THE PETITIONER. P12: TRUE COPY OF REPLY LETTER DT.26.3.97 ISSUED TO THE PETITIONER BY R1. P13: TRUE COPY OF DEMAND NOTICE DT.27.1.05. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.10343 of 2005 .................................................................... Dated this the 14th day of August, 2008. JUDGMENT The petitioner is challenging recovery proceedings for recovery of arrears of plantation tax assessed in the name of the petitioner. Petitioner's case is that property was sold in the year 1996. However, it is seen that arrears pertain to periods prior to the year of sale. Government Pleader submitted that petitioner has not produced documents pertaining to transfers effected and Tahsildar cannot allow petitioner's claim merely based on the address of the transferees furnished by the petitioner. It is for the petitioner to produce documents of proof of transfer of property and if sale deeds are not available, petitioner can obtain certificate from the Village Officer pertaining to ownership and possession of land and mutation, if any effected, based on sale deed executed by the petitioner. Recovery in any case can be made against the petitioner for arrears of tax due upto date of sale and thereafter if sufficient proof is produced about sale of property, demand against petitioner will be withdrawn for the period after date of sale. In fact it is for the petitioner to file application for rectification before the RDO who is the assessing authority under the Plantation Tax Act, for 2 him to rectify demands based on sale deeds. The W.P. is disposed of directing the respondents to decide the matter based on documents to be produced by the petitioner, within two months from date of receipt of copy of this judgment.. However, if no document is produced, recovery can be continued against the petitioner after two months. C.N.RAMACHANDRAN NAIR Judge pms