Pathrose vs The Revenue Divisional Officer
2021 Latest Caselaw 20403 Ker

        IN THE HIGH COURT OF KERALA AT ERNAKULAM
                        PRESENT
          THE HONOURABLE MR.JUSTICE N.NAGARESH
 FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943
                WP(C) NO. 13586 OF 2021
PETITIONER:

         PATHROSE,
         AGED 81 YEARS,
         S/O. VARKEY, THETTAYIL HOUSE,
         KOTHAKKULANGARA,
         ANGAMALY, ERNAKULAM DISTRICT.


         BY ADV N.KRISHNA RAJA MAULI

RESPONDENTS:

    1    THE REVENUE DIVISIONAL OFFICER,
         K B JACOB ROAD, FORT KOCHI,
         ERNAKULAM 682 001.
    2    THE TAHASILDAR,
         ALUVA TALUK OFFICE, ALUVA,
         ERNAKULAM DISTRICT 683 101.
    3    THE VILLAGE OFFICER,
         NEDUMBASSERY VILLAGE OFFICE,
         NEDUMBASERY, ERNAKULAM DISTRICT 683 585.
    4    THE AGRICULTURAL OFFICER,
         NEDUMBASSERY KRISHI BHAVAN,
         NEDUMBASSERY, ERNAKULAM 683 585.


         BY ADV SRI.VIPIN NARAYANAN,   SR. GOVERNMENT
         PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP          FOR
ADMISSION ON 01.10.2021, THE COURT ON THE SAME          DAY
DELIVERED THE FOLLOWING:
 WP(C) No.13586/2021
                                :2 :




                          JUDGMENT

Dated this the 1st day of October, 2021

The petitioner is before this Court seeking to direct

the 3rd respondent to accept Tax and Land Tax Receipt

reflecting the changed nature of land as already entered in

the Basic Tax Register.

2. The petitioner states that he is the owner of 58.9

Cents of property in Survey No.204/8 Nedumbassery Village

of Aluva Takuk in Ernakulam District. The petitioner

purchased the property in the year 2013. The property is

described as 'Nilam" in the Revenue Records. The petitioner

would states that the predecessor in interest of the property

had obtained order under the Kerala Land Utilisation Order,

1967, for using the property for other purposes, in the year

1996.

WP(C) No.13586/2021

3. On 27.01.2021, a representation was submitted by

the petitioner to the 2 nd respondent to assess Land Tax under

Rule 6A of the Kerala Land Tax Act, 1961 and to make

necessary additional entries in the Basic Tax Register. The

2nd respondent considered the application and passed Ext.P3

order permitting the petitioner to use the land and to make

necessary changes in the remarks column of the BTR

describing the petitioner's land as converted garden land. In

Ext.P3, the Village Officer was directed to take further steps

to effect changes in the records.

4. The petitioner's grievance is that inspite of Ext.P3

order issued under the Kerala Land Utilisation Order, 1967,

the Village Officer has not taken any steps to comply with the

directions given by the 2nd respondent in Ext.P3. In such

circumstances, the petitioner filed Ext.P5 representation

before the Village Officer. Ext.P5 representation did not yield

any result, hence the petitioner is before this Court. WP(C) No.13586/2021

5. The 3rd respondent filed a counter affidavit in the

writ petition. The 3rd respondent stated that as per the

Village Records the land held by the petitioner is 'Nilam'. The

neighbouring properties of the petitioner remain fallow paddy

land without any improvement. The Village Officer stated

that the Tahasildar (LR) issued order dated 09.06.2021,

directing the Village Officer to make entries in the remarks

coloum of BTR as converted land. As a matter of fact there

is no entries or changes in the Village Records regarding the

order of the 1st respondent. The Local Level Monitoring

Committee has decided not to exclude the land from the

Data Bank. Making changes in the Thandapper or Tax

receipt of the land of the petitioner will lead to speedy

conversion of the land by the petitioner, which in turn will

result in local level issues, stated the 2nd respondent.

6. The learned counsel for the petitioner submitted

that in the light of the judgment of this Court in

Shanmugham R and another v. District Collector, Kollam WP(C) No.13586/2021

and others [2019 KHC 3521], if a party has already obtained

permission for changing the nature of the land under the

Kerala Land Utilisation Order, 1967 prior to the 2018

amendment to the Kerala Conversion of Paddy Land and

Wetland Act, 2018 then the amendment made in 2018 to the

Act, 2008, will not apply.

7. Heard the learned counsel for the petitioner and

the learned Government Pleader representing the

respondents.

8. The petitioner has submitted application for

changing the nature of the land and for reassessment of tax

of the land. The Tahasildar, who is the competent authority

to consider such applications made under Section 6A of the

Kerala Land Tax Act, 1961, has passed Ext.P3 order holding

that the nature of the petitioner's land can be suitably

included in the Basic Tax Register in the remarks column as

converted Garden Land. After holding so, the 2 nd

respondent directed the 3rd respondent-Village Officer to WP(C) No.13586/2021

make necessary changes in the records. When the 2 nd

respondent-Tahasildar has passed an order invoking the

provisions of Section 6A of the Kerala Land Tax Act, 1961 as

long as the said Ext.P3 order remains in force without there

are having no successful change to the said order, the 3 rd

respondent will be bound by the order. Therefore, since

there is no challenge on Ext.P3 as on date, the 3 rd

respondent will have to abide by the decision contained in

Ext.P3.

9. The learned Government Pleader pointed out that

in Ext.P3 order of the Tahasildar, it has also been stated that

it is liable to be modified depending upon the Court

judgments in identical cases.

10. However, in this writ petition, I find that the

petitioner has preferred Ext.P5 representation before the

Village Officer seeking to accept the tax from the petitioner

and issue tax receipt reflecting the nature of the land as

converted land. In view of the representation, this Court is of WP(C) No.13586/2021

the opinion that the writ petition can be disposed of directing

the 3rd respondent to consider Ext.P5 representation

submitted by the petitioner in the light of Ext.P3 order passed

by the Tahasildar and pass appropriate orders thereon within

a period of one month.

The writ petition is disposed of as above.

Sd/-

N. NAGARESH JUDGE SR WP(C) No.13586/2021

APPENDIX OF WP(C) 13586/2021

PETITIONER'S EXHIBITS:

Exhibit P1 TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 15.5.1996.

Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 29.1.2021 IN WPC 2353/2021.

Exhibit P3 TRUE COPY OF THE ORDER BEARING NO.

DDS-C8-1051/2021 DATED 9.6.2021 ISSUED BY THE 2ND RESPONDENT.

Exhibit P4 TRUE COPY OF THE EXTRACT OF THE BTR IN WHICH THE 3RD RESPONDENT HAS MADE ADDITIONAL ENTRY.

Exhibit P5 TRUE COPY OF PETITIONER'S REPRESENTATION DATED 1.7.2021 FILED BEFORE THE 3RD RESPONDENT.

RESPONDENTS' EXHIBITS:

Exhibit R3(a) A COPY OF THE DATA BANK PERTAINING TO THE PROPERTY IN QUESTION.

Exhibit R3(b)         A COPY OF THE REPORT PREPARED BY THE
                      KERALA     STATE     REMOTE    SENSING

ENVIRONMENT CENTRE DATED 30.04.2018. Exhibit R3(c) A COPY OF THE RELEVANT PAGES OF THE MINUTES DATED 11.07.2018.

Exhibit R3(d) TRUE COPY OF THE PHOTOGRAPHS.