Harrisons Malayalam Ltd. v. State of Kerala (2026-2 KLT 587) held to the Effect that the ‘Land Holder’ must be a LAWFUL ‘Registered Holder’

Read Also:

Jojy George Koduvath

Introduction

In Harrisons Malayalam Ltd. v. State of Kerala, 2026:KER:19290; 2026-2 KLT 587, (Anil K. Narendran & Muralee Krishna S., JJ.) dealt with, inter alia, the right to pay land-tax.

Facts Claimed by the Petitioner on this Point

  • The predecessor of the petitioner company was the title holder (i.e., Malayalam Plantations Ltd.).
  • As successor in title (of the predecessor), the petitioner is the land holder.
  • As per the provisions under the Kerala Land Tax Act, it has the right to pay tax.

Relevant Provisions of the Kerala Land Tax Act

  • Section 5(2) of the Kerala Land Tax Act, 1961: This provision directs that the basic tax charged on any land shall be paid by the ‘land holder’.
  • Clause (d) of sub-Section (3) of Section 3: Section 3(3)(d)  of the said Act, says that ‘land holder’ includes a “registered holder for the time being” of such land and “includes his legal representatives and assigns” and any person who under any law for the time being in force is liable for payment of public revenue due in respect of the land held by him.

Mandamus: Applicant Must Have A Legal Right to Enforece Against Another

In State of U.P. v. Harish Chandra [(1996) 9 SCC 309] it is held –

  • Under Article 226 of the Constitution a mandamus is issued by the Court when the applicant establishes that he has a legal right of performance of a legal duty by the party against whom the mandamus is sought.

The High court pointed out that petitioner company has not even submitted a proper application, with supporting documents for accepting land tax. Therefore, the petitioner has no legal right to seek a writ of mandamus.

Revenue Records Do Not Confer Title

In Suraj Bhan v. Financial Commissioner [(2007) 6 SCC 186] it is held-

  • An entry in revenue records does not confer title. The entries in revenue records or jamabandi have only ‘fiscal purpose’, i.e., payment of land revenue, and no ownership is conferred on the basis of such entries.

Revenue Records Neither Create Nor Extinguish Title

In Jitendra Singh v. State of Madhya Pradesh [2021 (5) KHC 600] and in Balwant Singh v. Daulat Singh [(1997) 7 SCC 137] it is held –

  • Mutation of property in revenue records neither creates nor extinguishes title to the property nor has it any presumptive value on title.

Registered Holder Is The Land Holder In a Normal Case

In Ponnanthodiyil Sreedevi Amma v. District Collector, Malappuram [2009 (2) KHC 833] the High Court  held –

  • A combined reading of sub-section (2) of Section 5 and sub-section (3) of Section 3 of the Kerala Land Tax Act, would show that there is a liability for payment or rather the entitlement for payment of basic tax upon the land holder and that the land holder in a normal case is the registered holder, for the time being of such land.

Mere Payment of Tax Will not Confer  Right

In Harrisons Malayalam Ltd. v. State of Kerala, 2026-2 KLT 587, it is held:

  • “The mere fact that any of the disputing parties had paid basic tax for any particular period cannot be taken as a fact conferring right upon such party for continued payment of basic tax.”

The Court added-

  • “Of course, the question regarding title, which if ultimately decided by the competent civil court may have a bearing on the question as to who is the registered holder the land.”

Conclusion

Harrisons Malayalam Ltd. v. State of Kerala, 2026-2 KLT 587, held to the effect that the mere payment of basic tax for any given period does not confer a vested or permanent right for its continued payment. Consequently:

  • The ‘land holder’ entitled to pay basic tax must be the lawful ‘registered holder for the time being’, although a rebuttable presumption may arise from past payments.
  • Legal representatives and assigns carry a positive legal duty to substantiate their claims with valid supporting documents rather than unsubstantiated and unauthenticated assertions.

Unknown's avatar

Published by sajikoduvath

Leave a Comment