mutation and tax allowed even if land was above ceiling, pending finalization of proceedings

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 22ND DAY OF FEBRUARY 2023 / 3RD PHALGUNA, 1944 WP(C) NO. 41683 OF 2022 PETITIONER: ZEHUB TECHNOPARK PRIVATE LIMITED AGED 73 YEARS MOUNT ZION BUILDING, KUMBAZHA P.O., KUMBAZHA JUNCTION, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, K.J. ABRAHAM., PIN - 689645 BY ADV JESTIN MATHEW RESPONDENTS: 1 VILLAGE OFFICER PATTAZHY VILLAGE OFFICE, NEAR PATTAZHY GRAMA PANCHAYAT, THACHAKULAM JUNCTION, KOLLAM DISTRICT,, PIN - 691522 2 ADDL.R2:TALUK LAND BOARD PATHANAPURAM, MINI CIVIL STATION, PALLIMUKKU, PATHANAPURAM, KOLLAM DISTRICT REPRESENTED BY ITS CHAIRMAN ( ADDL.R2 IS IMPLEADED AS PER ORDER DATED 14-02-2022 IN IA NO.1/2023) OTHER PRESENT: SMT. C S SHEEJA (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.41683/2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by the fact that the land purchased by the petitioner under Exts.P1 and P2 sale deeds is not being mutated in favour of the petitioner and consequently, no basic tax is being accepted in the name of the petitioner. 2. The learned counsel appearing for the petitioner submits that there is no rhyme or reason to deny mutation in favour of the petitioner. It is submitted that the denial of mutation cannot be countenanced in law. 3. The learned senior Government Pleader on instructions would submit that the mutation was not effected and the land tax was not accepted from the petitioner since the predecessor-in-interest of the petitioner was holding land in excess of the ceiling limit under the provisions of the Kerala Land Reforms Act. However, it is submitted that no proceedings have been initiated thus far in respect of the land allegedly held in excess by the predecessor-in-interest of the petitioner. 4. Even in respect of cases where proceedings have been initiated, in respect of excess land, part of which has been sold to third parties, this Court has directed that subject to the finalisation of the W.P.(C)No.41683/2022 3 proceedings and without in any manner affecting such proceedings, mutation can be effected and the land tax can be accepted from such third parties. In the facts of this case, it is reported that no land ceiling proceedings have thus far been initiated against the predecessor-in-interest of the petitioner. Accordingly, this writ petition is disposed of directing the Tahsildar (Land Records), Pathanapuram Taluk to effect mutation in respect of properties covered by Exts.P1 and P2 in the name of the petitioner subject to compliance with the usual rules and without being in any manner affected by the fact that the predecessor-ininterest of the petitioner was allegedly holding the land in excess of the ceiling limit. The 1st respondent shall also permit the petitioner to pay basic land tax in its name. It is made clear that the mutation and the acceptance of the land tax from the petitioner will not have any bearing on any proceedings that may be initiated against the predecessor-in-interest of the petitioner in respect of any excess land held by him/her and the mutation and acceptance of land tax will always be subject to the finalisation of such proceedings. Let the needful be done within a period of three months from the date of receipt of a certified copy of this judgment. sd/- GOPINATH P. JUDGE