IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944
WP(C) NO. 7541 OF 2021
PETITIONER:
SHIHAB A. MOHAMMED,
AGED 42 YEARS,
S/O. A. S. MOHAMMED SHEREEF, ALINGAPARAMBIL HOUSE,
ERNAKULAM VILLAGE, KARITHALA DESOM,
MAHARAJAS COLLEGE P. O., KANAYANNUR TALUK,
ERNAKULAM DISTRICT, PIN - 682 035.
BY ADVS.
V.N.SANKARJEE
SRI.V.N.MADHUSUDANAN
SMT.R.UDAYA JYOTHI
SRI.M.M.VINOD
SMT.M.SUSEELA
SMT. KEERTHI B. CHANDRAN
SHRI.VIJAYAN PILLAI P.K.
SRI.C.PURUSHOTHAMAN NAIR
SHRI.SANAL C.S
SHRI.NITHEESH.M
RESPONDENTS:
1 THE DISTRICT COLLECTOR,
ERNAKULAM, COLLECTORATE, CIVIL STATION,
KAKKANAD, ERNAKULAM DISTRICT, PIN - 682 030.
2 THE REVENUE DIVISIONAL OFFICER,
FORT KOCHI, REVENUE DIVISIONAL OFFICE, 1ST FLOOR,
KB JACOB ROAD, FORT KOCHI, ERNAKULAM DISTRICT,
PIN - 682 001.
3 THE TAHASILDAR,
KANAYANNUR, TALUK OFFICE, ERNAKULAM,
ERNAKULAM DISTRICT, PIN - 682 011.
4 THE VILLAGE OFFICER,
VILLAGE OFFICE, ELAMKULAM,
ERNAKULAM DISTRICT, PIN - 682 020.
5 THE AGRICULTURAL OFFICER,
CONVENER LOCAL LEVEL MONITORING COMMITTEE,
WP(C) NO. 7541 OF 2021 -2-
KRISHI BHAVAN, CORPORATION OF KOCHI,
VYTTILA, ERNAKULAM DISTRICT, PIN - 682 019.
BY ADV.
SMT.VIDYA KURIAKOSE, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 10.08.2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 7541 OF 2021 -3-
JUDGMENT
The above writ petition is filed with the following prayers:
"a)Issue a writ in the nature of mandamus or any other appropriate writ, order or direction directing the 3rd respondent to incorporate change in nature and type of the petitioner's property having extent of 2.07 Ares comprised in Survey No.41/2-20 of Elamkulam Village covered by Exhibits P1, P2, P3 and P6, on reassessing the said property under Section 6A and 18 of the Kerala Land Tax Act, 1961; and
b)Pass such other orders as this Honourable Court deems fit and proper in the facts and circumstances of the case."
2. The petitioner purchased 2.07 Ares of land as per Ext.P1 sale deed. Ext.P6 is the prior document of the property in which it is stated that the property includes a residential house which has light and water connection. The petitioner submitted Ext.P7 application before the third respondent with copies to other respondents to incorporate change in the nature and type of the said WP(C) NO. 7541 OF 2021 -4- property covered by Exts.P1 to P3 and P5 for assessing it under Sections 6A and 18 of the Kerala Land Tax Act, 1961. First respondent issued Ext.P8 letter to the third respondent directing to pass orders on Ext.P7. Since there is no further steps this writ petition is filed for issuing appropriate directions to the third respondent.
3. Heard learned counsel for the petitioner and the learned Government Pleader.
4. Learned counsel for the petitioner reiterated the contention. The counsel takes me through the endorsement in Ext.P6 and also Ext.P9 Photographs. The counsel also takes me through Ext.P5 Certificate issued by the Tahsildar in which it is stated that the property is seen as purayidam converted before 2008 as per the Data Bank kept in that office. The counsel submitted that the authorities are bound to take appropriate steps and to reassess the tax as per the Kerala Land Tax Act.
5. Learned Government Pleader on the other WP(C) NO. 7541 OF 2021 -5- hand submitted that since the property of the petitioner is included in the Data Bank the petitioner has to submit an application in Form 5 and thereafter Form 6 application to correct it in the Basic Tax Register (BTR). She submitted that, if such applications are submitted, the authorities will consider the same and pass appropriate orders.
6. This Court considered the contention of the petitioner and the learned Government Pleader. After hearing both sides, I think there is some force in the argument of the petitioner. But the petitioner has to submit a Form V application. I perused Exts.P1 and P6. In Ext.P6 it is clearly stated that the property is with a residential house. Ext.P5 is the Certificate issued by the authorities in which it is clearly stated that the property is seen as purayidam converted before 2008. Moreover, I perused Ext.P9 Photographs which shows that there is a pukka concrete building in the property. If that is the WP(C) NO. 7541 OF 2021 -6- case the authority has to consider this aspect and make necessary correction in the Data Bank and thereafter proceed in accordance to law. To avoid technicalities the petitioner can file Form V application and there can be a direction to the authorities to consider the same within a time frame so that the third respondent can proceed in accordance with the Kerala Land Tax Act after passing orders in Form V and Form VI applications.
Therefore the Writ petition is disposed of with the following directions:
(i) The petitioner is free to submit a Form V application as per the Kerala Paddy Land and Wetland Rules before the second respondent within one week from the date of receipt of the copy of the judgment.
(ii) Once such an application is received the second respondent will consider the same and pass appropriate orders in it in the light of the observation in this judgment as expeditiously as WP(C) NO. 7541 OF 2021 -7- possible at any rate within three weeks from the date of receipt of the copy of the Form V application.
(iii) Based on the decision in the Form V application the petitioner is free to submit a Form VI application before the second respondent and the second respondent will consider the same and take appropriate steps in accordance to law. Based on the above decisions the third respondent will take appropriate steps in accordance to the Kerala Land Tax Act.
Sd/-
P.V.KUNHIKRISHNAN JUDGE vv WP(C) NO. 7541 OF 2021 -8- APPENDIX OF WP(C) 7541/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE SALE DEED BEARING NO.1106/2018 DATED 30.03.2018 ON THE FILE OF S.R.O., ERNAKULAM.
EXHIBIT P2 TRUE COPY OF THE BASIC TAX RECEIPT DATED 4.4.2020 ISSUED FROM THE VILLAGE OFFICE, ERNAKULAM.
EXHIBIT P3 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 11.6.2020 ISSUED FROM THE VILLAGE OFFICE, ERNAKULAM. EXHIBIT P4 TRUE COPY OF THE BUILDING TAX RECEIPT DATED 6.11.2020 ISSUED FROM THE CORPORATION OF KOCHI.
EXHIBIT P5 TRUE COPY OF THE CERTIFICATE ISSUED BY THE 5TH RESPONDENT.
EXHIBIT P6 TRUE COPY OF THE SALE DEED NO.3941/1988 DATED 03.12.1988 ON THE FILE OF THE S.R.O., ERNAKULAM.
EXHIBIT P7 TRUE COPY OF THE APPLICATION DATED 28.12.2020 WITH POSTAL RECEIPTS AND ACKNOWLEDGMENTS FIVE IN NUMBER EACH.
EXHIBIT P8 TRUE COPY OF THE LETTER DATED
12.02.2021 ISSUED BY THE 1ST
RESPONDENT TO THE 3RD RESPONDENT.
Exhibit P9 PHOTOGRAPHS (6 NOS).