John Mathew vs State Of Kerala
2021 Latest Caselaw 22622 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
             THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN
 FRIDAY, THE 19TH DAY OF NOVEMBER 2021 / 28TH KARTHIKA, 1943
                         WP(C) NO.25813 OF 2021
PETITIONER :-

             JOHN MATHEW, AGED 32 YEARS
             S/O. MATHEW GEORGE, KURUVITHADAM HOUSE,
             ARAKUZHA VILLAGE, PERUMBALLOOR,
             MUVATTUPUZHA P.O., ERNAKULAM.

             BY ADVS.
             PEEYUS A.KOTTAM
             JOMON J. MALIEKAL
             HRITHWIK D. NAMBOOTHIRI
             AJMAL AHMED R.
             ARJUN S BENEDICT
             JOSEPH P P


RESPONDENTS :-

     1       STATE OF KERALA
             REPRESENTED BY SECRETARY, REVENUE DEPARTMENT,
             SECRETARIAT, THIRUVANANTHAPURAM-695 001.

     2       THE REVENUE DIVISIONAL OFFICER,
             MINI CIVIL STATION GROUND FLOOR,
             PATTIMATTOM-MUVATTUPUZHA RD, MUVATTUPUZHA-686 673.

     3       THE TAHSILDAR (LR),
             FIRST FLOOR, MINI CIVIL STATION, TALUK OFFICE,
             PATTIMATTOM-MUVATTUPUZHA ROAD,
             MUVATTUPUZHA-686 673.

             BY SRI.APPU.P.S., GP




      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   19.11.2021,   THE    COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 WP(C) NO.25813 OF 2021

                                     -: 2 :-


                                JUDGMENT

Dated this the 19th day of November, 2021

This writ petition is filed seeking the following relief :-

"(i) Issue a writ of Mandamus or any other appropriate writ, order or direction and thereby direct the 3 rd respondent to pass orders on Ext.P3 application dated 2.7.2021 and make necessary additions/corrections in the BTR, within a stipulated time limit as fixed by this Hon'ble Court."

2. Heard the learned counsel for the petitioner as well as

the learned Government Pleader appearing for the respondents.

3. It is submitted that the earlier owner of the property

had obtained Ext.P2 order from the RDO under Clause 6(2) of

the Kerala Land Utilization Order. It is submitted that

thereafter, the petitioner had made Ext.P3 application

accompanied by due application in the prescribed form for

correction/additions in the Basic Tax Register by entering the

property of the petitioner as purayidom/dry land/garden land

and seeking the reassessment of tax 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, WP(C) NO.25813 OF 2021

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.P3 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 Government Pleader submits that Ext.P1

would show that there are other extents of property belonging to

the petitioner, which are shown as 'nilam' in the Basic Tax

Register.

5. Having considered the contentions advanced and after

considering the decision of this Court, I am of the opinion that

Ext.P3 application preferred by the petitioner in due form is

liable to be considered by the 3rd respondent, in accordance with

law. 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 have been converted as 'dry land/ WP(C) NO.25813 OF 2021

purayidom' on the strength of Ext.P2 order or even earlier, 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

'dry land/purayidom' will have to be taken by the 3 rd respondent

so that higher land tax could be levied in respect of the property

in accordance with the conversion.

In the above view of the matter, there will be a

direction to the 3rd respondent to take up Ext.P3 application,

consider and pass orders on the same, after examining the

veracity of Ext.P2 order and taking note of all relevant aspects of

the matter including the identity of the property and whether

the conversion has been effected after Ext.P2 order as required

by law. If it is found by the respondents that the application is

liable to be allowed, then the nature of the property shall not be

shown as 'converted land' and shall be included in the BTR by

making due alterations and noting the nature of the property as WP(C) NO.25813 OF 2021

'purayidom/dry land'. Orders shall be passed within a period of

two months from the date of receipt of a copy of this judgment.

This writ petition is ordered accordingly.

Sd/-

ANU SIVARAMAN JUDGE

Jvt/26.11.2021 WP(C) NO.25813 OF 2021

APPENDIX OF WP(C) 25813/2021

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE TAX RECEIPT DATED 22.05.2021 OF THE PETITIONERS PROPERTY

Exhibit P2 TRUE COPY OF THE ORDER DATED 24.01.1997 BEARING NO.A8.2266/96/K.DIS ISSUED BY THE 2ND RESPONDENT IN THE NAME OF ADV. MOHAN KUMAR, PRESIDENT OF LIONS CLUB

Exhibit P3 TRUE COPY OF THE APPLICATION DATED 02.07.2021 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT TO RE-ASSES THE LAND TAX ALONG WITH FORM A APPLICATION

Exhibit P4 TRUE COPY OF THE ACKNOWLEDGMENT SHOWING THE RECEIPT OF EXT P3 APPLICATION