Citation : 2021 Latest Caselaw 20409 Ker
Judgement Date : 1 October, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN
FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943
WP(C) NO. 20824 OF 2021
PETITIONERS:
1 GEE THOMAS
AGED 51 YEARS
S/O LATE M.P.THOMAS, MANACKAL HOUSE, DOOR NO.2/849,
KARIMBA, KARIMBA P.O, PIN-678597, KARIMBA VILLAGE,
MANNARKKAD TALUK, PALAKKAD DISTRICT.
2 VIJI THOMAS
AGED 48 YEARS
S/O LATE M.P.THOMAS, MANACKAL HOUSE, KARIMBA,
KARIMBA P.O, PIN-678597, KARIMBA VILLAGE,
MANNARKKAD TALUK, PALAKKAD DISTRICT.
BY ADVS.
T.K.AJITHKUMAR (VALATH)
T.MANASY
RESPONDENTS:
1 THE REVENUE DIVISIONAL OFFICER,
OTTAPPALAM, REVENUE DIVISIONAL OFFICE, OTTAPPALAM,
PALAKKAD DISTRICT, PIN-679101.
2 TAHSILDAR (LR)
MANNARKKAD TALUK, TALUK OFFICE, KODATHIPADI,
MANNARKKAD, PIN-678762.
3 VILLAGE OFFICER
KARIMBA 1 VILLAGE OFFICE, KARIMBA,
PALAKKAD DISTRICT, PIN-678597.
SMT.SURYA BINOY B, SR.GP
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. 20824 OF 2021
2
JUDGMENT
This writ petition is filed seeking the following prayers:
"(a) Issue a writ of mandamus or appropriate order or direction to the 2nd respondent to consider Exhibit P5 and P5(a) applications and to reassess the 43.71 Ares (1 Acre 8 cents) of property of the 1st petitioner and 29.71 Ares of property of the 2nd petitioner covered by Exhibit P2, P2(a) and P3 KLU order treating it as dryland and issue appropriate orders directing to change the classification of the land in the Basic Tax Register and other revenue records as dry land, within two months.
(b) To direct the 2nd respondent to consider Exhibit P5 and P5(a) applications in the light of the Exhibit P7 and the decision in Joseph V/s Revenue Divisional Officer/Sub Collector, 2021 (5) KLT 125 and to pass orders within two months.
(c) To direct the 3rd respondent to make necessary corrections in records based on the orders of the 2nd respondent in Exhibit P5 and P5(a) applications."
2. Heard the learned counsel for the petitioners and the learned
Government Pleader.
3. It is submitted by the learned counsel for the petitioners that the
1st petitioner and the 2nd petitioner are the owners in possession of 43.71
Ares and 29.71 Ares of property respectively in Survey Nos.14/9, 19/1
and 172/11 of Karimba Village, Mannarkkad Taluk of Palakkad district. It
is submitted that the property of the petitioners is a part of 3.15 Acres of
property in respect of which Ext.P3 order permitting conversion of the WP(C) NO. 20824 OF 2021
property had been issued under Clause 6(2) of the Kerala Land
Utilization Order in the year 1985. It is submitted that the property had
been converted pursuant to Ext.P3 order. It is further submitted that the
property is not included in the data bank as is evident from Ext.P4. The
petitioners, therefore, have preferred Exts.P5 and P5(a) applications
under the provisions of the Kerala land Tax Act for alterations/additions
in the Basic Tax Register and for reassessment of the land tax. It is
submitted that the said applications are liable to be considered in the
light of the decisions 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].
4. Having heard the learned Government Pleader also, I am of the
opinion that the applications preferred by the petitioners are liable to be
considered in accordance with law and in terms of the decisions
rendered by this Court, referred above. This Court has repeatedly held
that where permission had been granted for conversion of the property
under the Kerala Land Utilization Order on applications filed prior to
30.12.2017, if the property is not included in the data bank, then, there is WP(C) NO. 20824 OF 2021
no requirement for an application to be preferred under Section 27A of
the Kerala Conservation of Paddy Land and Wet Land Act, 2008 and that
the proper course of action is for an application to be preferred under
Section 6A of the Kerala Land Tax Act for an addition/alteration in the
Basic Tax Register and for the recording of the property as
purayidom/dry land therein.
5. In the above view of the matter, there will be a direction to the 2 nd
respondent to take up and consider Exts.P5 and P5(a) applications
preferred by the petitioners, in the light of the judgments referred to
above and pass appropriate orders after verifying that the property had
been duly converted pursuant to Ext.P3. Orders shall be passed within a
period of six weeks from the date of receipt of a copy of this judgment.
Consequential changes shall be effected in the Basic Tax Register by the
3rd respondent showing the nature of the property as garden land/dry
land/purayidom, in accordance with law, without further delay.
This writ petition is ordered accordingly.
Sd/-
ANU SIVARAMAN JUDGE NP WP(C) NO. 20824 OF 2021
APPENDIX OF WP(C) 20824/2021
PETITIONER'S/S EXHIBITS:
Exhibit P1 THE PHOTO COPY OF THE PARTITION DEED NO.3184/1998 DATED 27/7/1998.
Exhibit P2 THE PHOTO COPY OF THE LAND TAX RECEIPT DATED 20.04.2021 ISSUED BY THE 3RD RESPONDENT.
Exhibit P2(A) THE PHOTO COPY OF THE LAND TAX RECEIPT DATED 31.08.2021 ISSUED BY THE 3RD RESPONDENT.
Exhibit P3 THE PHOTO COPY OF THE KLU ORDER DATED 26.03.1985 ISSUED BY THE 1ST RESPONDENT.
Exhibit P4 THE PHOTO COPY OF THE PUBLISHED DATA BANK DATED 03.02.2021.
Exhibit P5 THE PHOTO COPY OF THE APPLICATION DATED 6/9/2021 WITH FORM A UNDER SECTION 6A OF THE KERALA LAN TAX ACT 1961 SUBMITTED BY THE 1ST PETITIONER.
Exhibit P5(A) THE PHOTO COPY OF THE APPLICATION DATED 6/9/2021 WITH FORM A UNDER SECTION 6A OF THE KERALA LAN TAX ACT 1961 SUBMITTED BY THE 2ND PETITIONER.
Exhibit P6 THE PHOTO COPY OF THE ACKNOWLEDGMENT CARD DATED 10.09.21
Exhibit P6(A) THE PHOTO COPY OF THE ACKNOWLEDGMENT CARD DATED 10.09.21
Exhibit P7 THE PHOTO COPY OF THE JUDGMENT IN WPC NO.5422/2021 DATED 02.03.2021.
RESPONDENT'S/S EXHIBITS: NIL
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