Citation : 2021 Latest Caselaw 23687 Ker
Judgement Date : 30 November, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN
TUESDAY, THE 30TH DAY OF NOVEMBER 2021 / 9TH AGRAHAYANA, 1943
WP(C) NO. 25259 OF 2021
PETITIONER:
MATHEW K CHERIAN
AGED 65 YEARS
S/O. CHERIAN VARKEY, KOSAMATTOM HOUSE, MANNANAM,
KOTTAYAM DISTRICT, PIN-686561.
BY ADVS.
SHERRY J. THOMAS
JOEMON ANTONY
RENISH RAVEENDRAN
THAMANA BAI
RESPONDENTS:
1 THE DISTRICT COLLECTOR
1ST FLOOR, CIVIL STATION, COLLECTORATE P.O.,
KOTTAYAM, PIN-686002.
2 THE REVENUE DIVISIONAL OFFICER,
2ND FLOOR, MINI CIVIL STATION, NEAR JAWAHAR BALA
BHAVAN, KOTTAYAM, PIN-686001.
3 THE TAHSILDAR,
KOTTAYAM TALUK OFFICE, 1ST FLOOR, MINI CIVIL STATION,
NEAR JAWAHAR BALA BHAVAN, KOTTAYAM, PIN-686001.
4 THE VILLAGE OFFICER,
MUTTAMBALAM VILLAGE OFFICE, KANJIKUZHI, KOTTAYAM-
686002.
5 THE AGRICULTURAL OFFICER,
AGRICULTURAL OFFICE, MUTTAMBALAM, KOTTAYAM-686002.
ADDL R6 THE TAHSILDAR (LR),
KOTTAYAM TALUK OFFICE, 1ST FLOOR, MINI CIVIL STATION,
NEAR JAWAHAR BALA BHAVAN, KOTTAYAM PIN 686 001
ADDL.R6 IS IMPLEADED AS PER ORDER DATED 30.11.2021 IN
I.A NO.1 OF 2021
WP(C) NO. 25259 OF 2021
2
JACOB E SIMON-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
30.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 25259 OF 2021
3
JUDGMENT
The petitioner claims to be the owner in possession of a total
extent of 80.20 Ares of land in Re-Survey Nos.116/3, 116/4 of
Muttambalam Village of Kottayam Taluk in Kottayam District. It is
submitted that Ext.P1 order had been passed by the RDO under the KLU
order permitting conversion of the said property. It is submitted that
the land is not included in the finalized notified data bank. The
petitioner has thereafter submitted Ext.P5 application before the 2 nd
respondent and seeks a consideration of the same in terms of Section
6A of the Kerala Land Tax Act, 1961. It is further submitted that Ext.P6
correction petition is also filed by the petitioner to make corrections to
the Survey Number mentioned in Ext.P2.
2. 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 2nd respondent
is duty bound to consider Ext.P5 application 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 WP(C) NO. 25259 OF 2021
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.
3. The learned counsel for the petitioner would further 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 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.
4. Having heard the learned Government Pleader also, I am of the
opinion that the application submitted by the petitioner is liable to be
considered in accordance with law, taking note of the judgments of this
Court in District Collector, Ernakulam and others v. Fr.Jose Uppani
and others [2020 (4) KLT 612] and in Iype Varghese v. Revenue
Divisional Officer, Idukki and others [2020 (5) KLT 403].
In the above view of the matter, there will be a direction to the 2 nd
respondent to take up, consider Ext.P5 application and Ext.P6 request
for correction preferred by the petitioner, in the light of the judgments
referred to above and pass appropriate orders after considering all WP(C) NO. 25259 OF 2021
relevant aspects of the matter including the nature and identity of the
property and the fact whether the conversion had been carried out
pursuant to Ext.P1 order. If the facts stated are found to be correct and
if the application is liable to be considered, then, the appropriate steps
shall be taken for correction of the entry/alteration of the revenue
records by entering the property as garden land/dry land/purayidom.
The entire proceedings shall be completed 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 SVP WP(C) NO. 25259 OF 2021
APPENDIX OF WP(C) 25259/2021
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF THE PROCEEDINGS OF 2ND RESPONDENT DATED 25.1.2006.
Exhibit P2 THE TRUE COPY OF THE REQUEST DATED 15.9.2021 SUBMITTED BY THE PETITIONER TO 3RD RESPONDENT.
Exhibit P2(A) THE TRUE COPY OF THE RECEIPT ISSUED FROM THE OFFICE OF 3RD RESPONDENT DATED 15.9.2021.
Exhibit P3 THE TRUE COPY OF REPORT DATED 13.10.2021 OF THE 4TH RESPONDENT VILLAGE OFFICER SUBMITTED TO THE 3RD RESPONDENT TAHSILDAR (LR).
Exhibit P4 THE TRUE COPY OF THE JUDGMENT OF THIS HONOURABLE COURT IN WP(C) NO.20849/2020 DATED 6.10.2020.
Exhibit P5 THE TRUE COPY OF THE FORM A APPLICATION SUBMITTED TO THE AUTHORITIES ON 17/11/2021.
Exhibit P6 THE TRUE COPY OF THE CORRECTION PETITION DATED 17/11/2021.
Publish Your Article
Campus Ambassador
Media Partner
Campus Buzz
LatestLaws.com presents: Lexidem Offline Internship Program, 2026
LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!