Citation : 2021 Latest Caselaw 3862 Ker
Judgement Date : 3 February, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
WEDNESDAY, THE 03RD DAY OF FEBRUARY 2021 / 14TH MAGHA,1942
WP(C).No.17504 OF 2020(K)
PETITIONER:
GEORGE JOSEPH,
AGED 66 YEARS, S/O.LATE JOSEPH,
REPRESENTED BY POWER OF ATTORNEY HOLDER,
MRS.BABY JOSEPH, RESIDING AT FLAT NO.B-6, GCDA
HIG FLATS, KARSHAKA ROAD, COCHIN-16.
BY ADVS.
SRI.GEORGE VARGHESE (MANACHIRACKEL)
SMT.PRIYA ELIZABETH BABU
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY ITS PRINCIPAL SECRETARY,
DEPARTMENT OF REVENUE, SECRETARIAT,
THIRUVANANTHAPURAM-695001.
2 SECRETARY,
LOCAL SELF GOVERNMENT, 4TH FLOOR,
SECRETARIAT ANNEXE,
THIRUVANANTHAPURAM-695001.
3 THE SECRETARY,
GCDA, OFFICE OF GREATER COCHIN DEVELOPMENT
AUTHORITY, KADAVANTHRA,
COCHIN-20.
W.P.(C) No.17504 of 2020 2
4 DISTRICT COLLECTOR,
COLLECTORATE, KAKKANAD,
ERNAKULAM-682030.
5 REVENUE DIVISIONAL OFFICER,
FORT KOCHI, COCHIN-682001.
6 THE TAHSILDAR,
TALUK OFFICE, KANAYNNUR, ERNAKULAM-682018.
7 THE VILLAGE OFFICER,
ELAMKULAM VILLAGE, ERNAKULAM-682020.
R3 BY ADV. SRI.VIPIN P.VARGHESE
R3 BY ADV. SRI.ADARSH MATHEW
R3 BY ADV. SMT. DHANYA T MALLAR
R3 BY ADV. SMT.ATHIRA ANTONY A.
SMT.G.RANJITA GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 03.02.2021, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C) No.17504 of 2020 3
W.P.(C) No.17504 of 2020
-----------------------------------------------
JUDGMENT
Petitioner obtained a land measuring 5.08 Ares situated
in Elamkulam Village as per Ext.P1 exchange deed from the Greater
Cochin Development Authority (the GCDA). The said land is one
acquired and developed by the GCDA for residential purpose under a
Town Planning Scheme sanctioned by the Government under the
Town Planning Act 1108 for residential purpose. The land obtained by
the petitioner, however, is shown in the revenue records as 'Nilam'.
It is alleged by the petitioner that the aforesaid wrong entry of the
land in the revenue records is affecting the convenient enjoyment of
the land. Since the land is one allotted to the petitioner as a dry
land, the petitioner preferred an application for reassessment of the
land under the Kerala Land Tax Act and also for changing the
classification of the land in the revenue records as dry land. Ext.P12
is the application preferred by the petitioner in this regard before the
sixth respondent. It appears that the petitioner has, in the
meanwhile, preferred an application for permission to make use of
the land for other purposes under Section 27A of the Kerala
Conservation of Paddy Land and Wetland Act, 2008 (the Act) and on
the said application, the fifth respondent has called upon the
petitioner to pay a sum of Rs.27,61,634/- by way of fees. Ext.P14 is
the communication issued by the fifth respondent to the petitioner in
this regard. The case of the petitioner is that in so far as the land is
one allotted to the petitioner as a dry land, he is not liable to pay
any fee for the purpose of changing the classification of the land. It
is also the case of the petitioner that in so far as he has not remitted
the fee which he was called upon to pay as per Ext.P14
communication, Ext.P12 application is not being considered. The
petitioner, therefore challenges Ext.P14 communication in the writ
petition. He also seeks appropriate directions to the authorities
concerned to change the classification of the land as dry land.
2. Heard the learned counsel for the petitioner as also
the learned Government Pleader.
3. Ext.P1 title deed indicates that the land covered by
the said document is one is acquired and developed by the GCDA
and allotted for residential purpose under a Town Planning Scheme
sanctioned by the Government under the Town Planning Act 1108.
In State of Kerala and others v. Binu Mathew Chacko and
others, 2020 (6) KHC 717, a Division Bench of this court held that
the provisions of the Act will not have any application to the lands
acquired, developed and allotted for residential or other purposes by
Governmental agencies under development schemes framed under
the Town Planning legislation. It is also held by the Division Bench in
the said case that permission is deemed to have been granted for
such lands under the Kerala Land Utilization Order. In Iype
Varghese v. Revenue Divisional Officer, 2020 (5) KLT 403, this
Court held that where statutory permission for change of user of
land is granted for conversion of a paddy land to a garden land,
then it is the obligation of the competent authority under the Land
Tax Act to make a fresh assessment of the land so as to collect the
higher land tax for such converted land and to issue appropriate
directions to the officers concerned to make additional entries in the
Basic Tax Register so as to reflect the nature of the land as garden
land/Purayidam in the said Register. In the light of the said judgment
of the Division Bench, Ext.P14 order calling upon the petitioner to
pay the fees payable for the application preferred by the petitioner
under Section 27A is unsustainable in law.
In the result, the writ petition is allowed, Ext.P14
communication of the fifth respondent is quashed and the sixth
respondent is directed to re-assess the land of the petitioner covered
by Ext.P1 assignment deed as a dry land and make appropriate
additional entry in the Basic Tax Register relating to the land
indicating the present classification of the land. The petitioner shall
submit an application for re-assessment of the land in the prescribed
form before the sixth respondent. The direction aforesaid shall be
complied with, within one month from the date of submission of the
application in the prescribed form by the petitioner.
Sd/-
P.B.SURESH KUMAR, JUDGE.
YKB
APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE EXCHANGE DEED DATED 30.09.1993 EXECUTED BY GCDA IN FAVOUR OF THE PETITIONER
EXHIBIT P2 TRUE COPY OF THE 'THANDAPER ACCOUNT' OF THE PETITIONER SHOWING THE BTR ENTRY.
EXHIBIT P3 TRUE COPY OF THE RELEVANT PAGE OF THE 'DATA BANK'.
EXHIBIT P3-A TRUE COPY OF THE APPLICATION DATED 19-
06-2018, SUBMITTED TO THE DISTRICT COLLECTOR
EXHIBIT P4 TRUE COPY OF THE CERTIFICATE DATED 19.07.2018 ISSUED BY AGRICULTURAL OFFICER,CONVENOR OF LLMC
EXHIBIT P5 TRUE COPY OF THE JUDGMENT DATED 19TH DECEMBER 2018 IN WP(C)NO.41483 OF 2018
EXHIBIT P6 TRUE COPY OF THE APPLICATION DATED 15.01.2029 SUBMITTED BY THE PETITIONER TO THE 5TH RESPONDENT(RDO)
EXHIBIT P7 TRUE COPY OF THE LETTER DATED 27.11.2019 ADDRESSED TO THE SECRETARY,GCDA,COCHIN BY THE PETITIONER
EXHIBIT P8 TRUE COPY OF THE LETTER DATED 05.08.2019 ADDRESSED TO THE R.D.O,FROM GCDA,GIVING DETAILS OF THE LAYOUT OF THE RESIDENTIAL PLOTS ASSIGNED BY GCDA
EXHIBIT P9 TRUE COPY OF THE LETTER DATED 28.11.2019 ADDRESSED TO THE SECRETARY,LOCAL SELF GOVERNMENT, THIRUVANANTHAPURAM FROM GCDA
EXHIBIT P10 TRUE COPY OF THE LETTER DATED 09.12.2019 ISSUED BY THE ESTATE OFFICER,GCDA TO THE VILLAGE OFFICER,ELAMKULAM VILLAGE
EXHIBIT P11 TRUE COPY OF THE LETTER DATED 09.12.2019 ISSUED BY THE ESTATE OFFICER,GCDA TO THE R.D.O.
EXHIBIT P12 TRUE COPY OF THE APPLICATION DATED 16-
12-2019 ADDRESSED TO THE TAHSILDAR,ELAMKULAM VILLAGE BY THE PETITIONER.
EXHIBIT P13 TRUE COPY OF THE ACKNOWLEDGEMENT DATED 16-12-2019 ISSUED BY THE OFFICE OF TAHSILDAR.
EXHIBIT P14 TRUE COPY OF THE NOTICE DATED 28.02.2020 ISSUED FROM THE OFFICE OF THE R.D.O.DEMANDING PAYMENT OF RS,27,61,634/-AS CONVERSION FEES
EXHIBIT P15 TRUE COPY OF THE LETTER DATED 05.03.2020,ADDRESSED TO THE CHAIRMAN,GCDA TO THE PETITIONER.
RESPONDENT'S/S EXHIBITS:
NIL
//TRUE COPY//
PA TO JUDGE
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