Petitioners have approached this Court aggrieved by refusal to accept basic tax in respect of the property claimed by the petitioners covered by Ext.P2 Patta. Ext.P6 is the report of the Village Officer to the Additional Tahsildar. The property referred in Ext.P6 is in possession of the petitioners comprised in Re-survey No.125 and 38.6650 Hectare, it is shown as Government forest land and therefore, based on the above entry, the basic tax was not accepted. However, it is requested that a joint inspection is necessary by the Revenue and the Forest Officials and it is also reported that the joint inspection was obstructed and on account of this, inspection could not be completed in a time bound manner. It is also stated that acceptance of basic tax can only be after conducting the joint inspection.
W.P.(C) No.19048 of 2014 2
2. In this matter, the additional 5th respondent has filed a statement. In paragraph-5, it is stated that the forest land is involved in Old Survey No.1/1A pt constitutes private lands, excess land and vested forest land in two villages and the forest land is well demarcated and survey numbers are available for forest land and private lands in Kizhakkenchery Village. It is also stated that the petitioners and some others have encroached in the forest land in Old Survey No.1/1A pt and several notices were issued for evicting the encroachers from the forest land.
3. The question in this writ petition and non-acceptance of the basic tax essentially is relating to the identity of the property claimed by the petitioners. If the property claimed by the petitioners and in possession is referrable to Ext.P2, necessarily, the basic tax shall be accepted. Merely because the Forest Department has laid a claim that does not mean it is a forest land. This can be concluded through an enquiry by the Revenue Officials. The Revenue Officials cannot disown Ext.P2 W.P.(C) No.19048 of 2014 3 Patta. Ext.P2 Patta can be issued only after ascertaining the possession and identity of the property. Therefore, the Additional Tahsildar-third respondent shall identify the property of the petitioners based on Ext.P2 Patta along with the officials of the Forest Department. The Additional 5th respondent shall co-operate with any joint inspection by the third respondent. The third respondent shall conduct joint inspection after issuing notice to the additional 5th respondent. If any obstruction is encountered, necessarily, he can inform the jurisdictional police and the police shall render necessary assistance to conduct joint inspection and find out the identity of the property of the petitioners. Based on the identity of the property, necessarily, tax shall be accepted from the petitioners. The entire exercise shall be completed by the Additional Tahsildar within a period of four months.
The writ petition is disposed of as above.
Sd/-
A.MUHAMED MUSTAQUE, JUDGE ln