Kerala High Court
George Mathew vs District Collector on 11 August, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
WEDNESDAY, THE 11TH DAY OF AUGUST 2021 / 20TH SRAVANA, 1943
WP(C) NO. 15528 OF 2021
PETITIONER:
GEORGE MATHEW,
AGED 60 YEARS,
S/O. MATHAI, PUTHEN KALAPURAYIL, VEZHUPOOR,
THAMARASSERY P.O., KAROTH,
KOZHIKODE, PIN-673 573.
BY ADVS.
UNNIKRISHNAN.V.ALAPATT
N.G.ANITHA
RESPONDENTS:
1 DISTRICT COLLECTOR,
CIVIL STATION, KOZHIKODE, PIN-673 020.
2 THE REVENUE DIVISIONAL OFFICER,
CIVIL STATION, KOZHIKODE, PIN-673 020.
3 THE TAHASILDAR KOZHIKODE,
CIVIL STATION, KOZHIKODE, PIN-673 020.
4 THE VILLAGE OFFICER,
KOTTOOLI VILLAGE, KOZHIKODE, PIN-673 001.
BY GOVERNMENT PLEADER SRI. HANIL KUMAR HARSHAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 11.08.2021, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C) No.15528/2021
:2 :
JUDGMENT
~~~~~~~~~
Dated this the 11th day of August, 2021
The petitioner prays to direct the 3 rd respondent to
reassess and reclassify the petitioner's land covered by
Ext.P7 order as 'purayidam' in the Basic Tax Register and in
the Thandaper Register and in other Revenue records in the
light of the law laid down in LLMC Kizhakkambalam Grama
Panchayat v. Mariumma and another [2015 (3) KHC 19
(DB)].
2. The petitioner states that he is the absolute owner
of 163 cents of property comprised in Re-survey Nos.23/1F
and 23/1E of Kottooli Village in Kozhikode District. According
to the petitioner, the property is garden land for the last so
many decades. The 2nd respondent-Revenue Divisional
Officer, on the request of the predecessors-in-interest of the
property, granted permission to convert the land as per Ext.P7
proceedings under Clause 6(2) of the Kerala Land Utilisation
WP(C) No.15528/2021
Order. However, necessary entries were not made in the
Basic Tax Register. The petitioner submitted Ext.P8 petition
and Ext.P8(A) Form-A application for re-assessment of basic
tax. The petitioner seeks to direct the 3 rd respondent-
Tahsildar to consider Exts.P8 and P8(A) and pass orders
thereon.
3. Heard the learned counsel for the petitioner and the
learned Government Pleader representing the respondents.
4. Ext.P7 proceedings of the Revenue Divisional
Officer would show that permission was granted for
conversion of land into garden land after an enquiry and
finding that the land is not suitable for paddy cultivation. The
petitioner by Ext.P8(A) submitted an application for fixation of
rate of basic tax in respect of the lands. Ext.P8(A) is of
statutory nature.
5. In the judgment in LLMC Kizhakkambalam Grama
Panchayat (supra), this Court has held that where the change
for user of the land is granted in terms of provisions contained
in Rule 6(2) of the Kerala Land Utilisation Order, 1967, then
WP(C) No.15528/2021
the Revenue officials concerned are statutorily obliged to
make a re-assessment of the property in terms of Section 6A
of the Kerala Land Tax Act, 1961 and then should make
necessary entries in the Basic Tax Register maintained in
terms of the provisions contained in Rule 5 of the Kerala Land
Tax Rules, so as to show the change in the nature of the land
as garden land etc. and not as Nilam/Paddy Land etc.
Exts.P8 and P8(A) applications being of statutory
nature, the 3rd respondent-Tahsildar is bound to consider the
same in accordance with law. The writ petition is therefore
disposed of with a direction to the 3 rd respondent-Tahsildar
(LR) to consider Exts.P8 and P8(A) within a period of two
months, taking into consideration the judgment of this Court in
LLMC Kizhakkambalam Grama Panchayat (supra).
Sd/-
N. NAGARESH, JUDGE
aks/12.08.2021
WP(C) No.15528/2021
APPENDIX OF WP(C) 15528/2021
PETITIONER'S EXHIBITS:
Exhibit P1 TRUE COPY OF THE SALE DEED NO.4408/08
OF CHEVAYOOR S.R.O.
Exhibit P2 TRUE COPY OF THE SALE DEED NO.3869/05
OF CHEVAYOOR S.R.O.
Exhibit P3 TRUE COPY OF THE PARTITION DEED
NO.2505/83 OF CHEVAOOR S.R.O.
Exhibit P4 TRUE COPY OF THE SALE DEED NO.82/09 OF
CHEVAYOOR S.R.O.
Exhibit P5 TRUE COY OF THE SALE DEED NO.60/09 OF
CHEVAYOOR S.R.O.
Exhibit P6 TRUE COPY OF THE SALE DEED NO.1100/05
OF CHEVAYOOR S.R.O.
Exhibit P7 TRUE COPY OF THE PROCEEDINGS
NO.1140/84/C DATED 30.11.1984.
Exhibit P8 TRUE COPY OF THE PETITION DATED
27.7.2021 SUBMITTED BY THE PETITIONER
BEFORE THE 3RD RESPONDENT.
Exhibit P8(A) TRUE COPY OF THE FORM A APPLICATION
SUBMITTED BY THE PETITIONER BEFORE THE
3RD RESPONDENT.
Exhibit P9 TRUE COPY OF THE ACKNOWLEDGMENT OF
RECEIPT OF EXHIBIT P8 PETITION DATED
29.7.2021.
