M/S. Poothotta Resorts Pvt . Ltd vs The Revenue Divisional Officer
2021 Latest Caselaw 9929 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

               THE HONOURABLE MR. JUSTICE SATHISH NINAN

    WEDNESDAY, THE 24TH DAY OF MARCH 2021 / 3RD CHAITHRA, 1943

                       WP(C).No.7575 OF 2021(V)


PETITIONER:

               M/S. POOTHOTTA RESORTS PVT . LTD.,
               REP. BY ITS DIRECTOR SHAJI K MATHEW, S/O. K.C.
               MATHEW, 1ST FLOOR, ANJANA COMPLEX, KUNDANNUR,
               VYTTILA, PIN-682 304

               BY ADV. SMT.ANU S NAIR

RESPONDENTS:

      1        THE REVENUE DIVISIONAL OFFICER
               REVENUE DIVISIONAL OFFICE, FORTKOCHI, KOCHI 682 001.

      2        THAHASILDAR,
               KANAYANNUR TALUK, TALUK OFFICE, ERNAKULAM-681 011

      3        THE VILLAGE OFFICER,
               MARADU, NETTOOR, MARADU-682 040

               BY GOVT. PLEADER SRI.PAUL ABRAHAM VAKKANAL

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.7575 OF 2021(V)

                                       2



                               JUDGMENT

Dated this the 24th day of March 2021

Seeking re-assessment of tax and correction in the

Basic Tax Register regarding the nature of property, the

petitioner has filed Ext P3 application before the 2 nd

respondent. Permission to convert the user of land was

granted to the petitioner under the Kerala Land

Utilization Order, 1967 as is evidenced by Ext P2, the

proceedings of the Land Revenue Commissioner.

The petitioner is required to submit an application

in Form A as required under the Kerala Land Tax Rules. On

the petitioner filing such a petition, the 2 nd respondent

shall consider the same along with Ext P3, ascertain the

property covered under Ext P2, and pass appropriate

orders, expeditiously. Let orders be passed within a

period of three months from the date of receipt of a copy

of this judgment.

Sd/-

SATHISH NINAN

JUDGE vdv WP(C).No.7575 OF 2021(V)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE BASIC TAX RECEIPT DATED 11.06.2020 OF THE SUBJECT PROPERTY.

EXHIBIT P2 TRUE COPY OF THE PROCEEDINGS NO. LR (A)1-55786/2005 DATED 10.03.2006 ISSUED BY THE LAND REVENUE COMMISSIONER GRANTING PERMISSION FOR CONVERSION OF LAND.

EXHIBIT P3 THE TRUE COPY OF THE APPLICATION DATED 27.01.2021 FILED UNDER SECTION 6 (A) OF THE KERALA LAND TAX ACT 1961 FOR REASSESSMENT OF LAND TAX AND CORRECTION OF BTR.