IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 27TH MAY 2009 / 6TH JYAISHTA 1931 WP(C).No. 13978 of 2007(L) ------------------------------------ PETITIONER(S): ------------------------ 1. KESAVAN MANINYAN, PUTHUVAL HOUSE, THIRUMALA WARD, ALAPPUZHA. 2. AYYAPPAN MANIYAN, UDUNGAL PARAMBU HOUSE, DO. DO. 3. CHITHRAN, CHITHRALAYAM HOUSE, DO. DO. 4. RAMESAN, PUTHENCHIRA HOUSE, DO. DO. 5. SUDARSANAN, SUDARSANA NILAYAM HOUSE. BY ADV. MR.R.AZAD BABU RESPONDENT(S): -------------------------- 1. STATE OF KERALA REPRESENTED BY DISTRICT COLLECTOR, ALAPPUZHA. 2. THE VILLAGE OFFICER, MULLACKAL VILLAGE, ALAPPUZHA. 3. THE REVENUE DIVISONAL OFFICER, ALAPPUZHA. BY GOVT. PLEADER SMT.SMITHA SUKUMARAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.13978/2007 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE PURCHSE CERTIFICATE ISSUED IN FAVOUR OF PETITIONERS 1,2,4 & 5 P2:- COPY OF THE LAND TAX RECEIPTS ISSUED IN THE NAME OF THE PETITIONERS 1,2,3, &5 P3:- COPY OF THE PETITION SUBMITTED BY THE PETITIONERS ON 14.2.07. P4:- COPY OF THE LETTER ISSUED BY THE 2ND RESPONDENT DT. 23.2.07. TRUE COPY P.S. TO JUDGE TSS S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W. P (C) No. 13978 of 2007 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 27th May, 2009. J U D G M E N T In recognition of the rights of the petitioners who were cultivating tenants of certain lands under the Kerala Land Reforms Act, pursuant to suo motu proceedings initiated, the Land Tribunal, Alappuzha issued purchase certificates of those lands in favour of the petitioners. Accordingly, for more than 10 years, the petitioners were paying land tax in respect of those properties. They wanted to obtain agricultural loans from banks by offering the mortgage of the said properties as security. For processing their application for loan, the banks insisted production of the latest tax receipts in respect of the properties. When the petitioners approached the 2nd respondent for payment of land tax, he refused to accept land tax on the ground that the 3rd respondent-RDO has taken steps to set aside the purchase certificates granted in the name of the petitioners. According to the petitioners, they are not aware of any such proceedings and they have not received any notice regarding the same. The petitioners therefore seek the following relief: “Issue a writ in the nature of mandamus commanding the respondents to permit the petitioners to remit the land tax in respect of the properties covered by purchase certificates in their names and issue land tax receipts for the same.” 2. No counter affidavit has been filed in this case. That being so, I have to accept the factual averments in the writ petition as correct. In any event, in so far as the 2nd respondent himself states that the Revenue Divisional Officer had taken steps to cancel the certificates of purchase issued to the petitioners, that pre-supposes the existence of certificates of purchase in favour of the petitioners. According to the petitioners, they have been paying land tax for the W.P.C. No. 13978/2007 -: 2 :- last 10 years also. If that be so, unless and until the certificates of purchase are cancelled by a process known to law, the 2nd respondent cannot validly refuse to accept tax in respect of the properties of the petitioners. Therefore, the writ petition is disposed of with a direction to the 2nd respondent to accept land tax in respect of the properties of the petitioners and issue tax receipts in respect of the same. He shall continue to do every year until the certificates of purchase are cancelled by a process known to law. However, I make it clear that acceptance of land tax shall not be held against the respondents in proceedings , if any, for cancellation of the certificates of purchase. Sd/- S. Siri Jagan, Judge. Tds/