Arya Prathap vs State Of Kerala
2021 Latest Caselaw 22101 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
            THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN
    FRIDAY, THE 5TH DAY OF NOVEMBER 2021 / 14TH KARTHIKA, 1943
                        WP(C) NO. 21050 OF 2021
PETITIONER/S:

          ARYA PRATHAP,
          AGED 27 YEARS,
          D/O M.R.PRATHAP CHANDRAN, MUNDAMATTAM HOUSE,
          ARUNAPURAM P.O,
          KOTTAYAM DISTRICT-686574.

          BY ADVS.
          K.C.VINCENT
          P.S.GEORGE
          ALEXANDER K.C.



RESPONDENT/S:

    1     STATE OF KERALA,
          REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE,
          THIURVANANTHAPURAM-695001.

    2     THE REVENUE DIVISIONAL OFFICER,
          CIVIL STATION, PALA, PALA P.O, KOTTAYAM-686575.

    3     THE TAHASILDAR (LAND RECORDS),
          TALUK OFFICE, PALA, PALA P.O, KOTTAYAM-686575.

    4     THE VILLAGE OFFICER,
          VILLAGE OFFICE, PULIYANNOOR, ARUNAPURAM P.O, KOTTAYAM-
          686574.

    5     THE LOCAL LEVEL MONITORING COMMITTEE,
          RAMAPURAM, REPRESENTED BY THE AGRICULTURAL OFFICE,
          KRISHI BHAVAN, PALA, PALA P.O, KOTTAYAM-686575.

          BY REYAL DEVASSY, GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
05.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 21050 OF 2021
                                   -2-



                           JUDGMENT

This writ petition is filed seeking the following reliefs :-

"a) Issue a writ of mandamus or any other appropriate writ, direction or order directing the 3rd respondent to consider and pass orders on Exhibit P5 application under section 6A of the Kerala Land Tax Act, 1961, and to re-assess the basic land tax on the strength of Ext.P2, in the light of the judgment of this Honourable Court in Fr.Jose Upani v. District Collector, reported in 2020(3) KLT 492.

b) Issue a writ of mandamus or any other appropriate writ, order or direction directing the 3rd and 4th respondent to make necessary entries in the Basic Tax Register showing the category of 3.03 Ares in re-survey 1/12-1 in Block No.80 of Puliyannoor village in Mennachil Taluk, owned by the petitioner as Purayidom/Garden land.

c) Issue such other writ, order or direction as this Honourable Court deems fit and proper to grant in the facts and circumstances of the case."

2. Heard the learned counsel for the petitioner and WP(C) NO. 21050 OF 2021

the learned Government Pleader.

3. It is submitted that the petitioner's predecessor in

interest had obtained Ext.P2 order from the RDO under

Clause 6(2) of the Kerala Land Utilization Order, 1967. It is

submitted that thereafter, the petitioner had made Ext.P5

request for correction/additions in the Basic Tax Register in

terms of Section 6A of the Kerala Land Tax Act. The learned

counsel for the petitioner submits that the issue stands

squarely covered by the decision of a Division Bench of this

Court in District Collector, Ernakulam and others v.

Fr.Jose Uppani and others [2020 (4) KLT 612]. It is

submitted that the 3rd respondent is duty bound to consider

Ext.P5 request exercising powers under Section 6A of the

Kerala Land Tax Act. It is submitted that necessary

additional entries will have to be made in the Basic Tax

Register maintained in terms of Rule 4 of the Kerala Land Tax

Rules to show the change in nature of the land and a

reassessment will have to be effected in respect of the

properties in question.

4. The learned counsel for the petitioner would further WP(C) NO. 21050 OF 2021

submit that the entry to be made in the revenue records

should not be as 'converted land' since there is no such

classification of land as provided in the relevant enactments

or even in terms of the revenue manual and that in view of

the conversion duly carried out by the petitioner, the land

should be shown as 'garden land/dry land/purayidom' in the

altered Basic Tax Register.

5. Having considered the contentions advanced and

after considering the decision of this Court, I am of the

opinion that Ext.P5 request preferred by the petitioner is

liable to be considered by the 3 rd respondent without insisting

on an application under Section 27A of the Kerala

Conservation of Paddy Land and Wetland Act, 2008.

However, in view of the fact that what is produced along with

the writ petition is only a typed copy of the order issued

under the KLU Order in the year 1988, the respondents shall

make all due enquiries and shall verify the correctness of the

order and all relevant details including the identity of the

property.

There will, accordingly, be a direction to the 3 rd WP(C) NO. 21050 OF 2021

respondent to consider Ext.P5 request made by the petitioner

and to pass appropriate orders thereon in accordance with

law, after obtaining necessary reports and considering all

relevant aspects including the identity and nature of the

property and the veracity of the order passed under the KLU

order, within a period of two months from the date of receipt

of a copy of this judgment. In case the property of the

petitioner, which is the subject matter of this writ petition,

which is shown as 'paddy land/nilam' in the Basic Tax

Register had been converted as 'garden land/dry

land/purayidom' on the strength of Ext.P2 order or even

earlier, and if Ext.P2 order is found to be genuine, the entries

in the Basic Tax Register describing the properties as 'nilam

or paddy land' would become redundant and the revenue

authorities are statutorily obliged to pass appropriate orders

in exercise of their powers under Section 6A of the Kerala

Land Tax Act. Appropriate steps to secure additional entries

in the Basic Tax Register to show the change in nature of the

land as 'garden land/dry land/purayidom' will have to be

taken by the 3rd respondent so that higher land tax could be WP(C) NO. 21050 OF 2021

levied in respect of the property in accordance with the

conversion.

This writ petition is ordered accordingly.

Sd/-

ANU SIVARAMAN JUDGE

uu 05.11.2021 WP(C) NO. 21050 OF 2021

APPENDIX OF WP(C) 21050/2021

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE TAX RECEIPT DATED 07.09.2021.

Exhibit P2 A PHOTO COPY OF THE PROCEEDINGS OF THE REVENUE DIVISIONAL OFFICE, PALA DATED 21.08.2001.

Exhibit P2(A) A TRUE TYPED COPY OF THE PROCEEDINGS OF THE REVENUE DIVISIONAL OFFICE, PALA DATED 21.08.2001, PRODUCED AS EXHIBIT P2.

Exhibit P3 A TRUE COPY OF THE REPORT SUBMITTED BY THE AGRICULTURAL OFFICER DATED27.07.2020.

Exhibit P4 A TRUE COPY OF THE RELEVANT PAGES OF DATA BANK DATED NIL.

Exhibit P5 A TRUE COPY OF THE APPLICATION SUBMITTED ON 28/09/2021 IN FORM A ALONG WITH COVERING LETTER DATED 24.09.2021.