St.Joseph Properties vs The Tahasildar (Land Records)
2021 Latest Caselaw 20829 Ker

W.P.(C).No.15871/21
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              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                  PRESENT
              THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN
 WEDNESDAY, THE 6TH DAY OF OCTOBER 2021 / 14TH ASWINA, 1943
                       WP(C) NO. 15871 OF 2021
PETITIONER:

              ST.JOSEPH PROPERTIES,
              REPRESENTED BY ITS MANAGING PARTNER, PRAVEEN
              XAVIER, AGED 46 YEARS, S/O. E.J.XAVIER, E.J.XAVIER
              BUILDING, EDACKATTUKUDY, PUTHUPPADY P.O.,
              MUVATTUPUZHA-686673.

              BY ADVS.
              RINNY STEPHEN CHAMAPARAMPIL
              ASHA ELIZABETH MATHEW



RESPONDENTS:

      1       THE TAHASILDAR (LAND RECORDS),
              TALUK OFFICE, MUVATTUPUZHA-686673.

      2       THE VILLAGE OFFICER,
              THE VILLAGE OFFICE, MARADY-686673.


OTHER PRESENT:

              APPU.P.S-GP




       THIS     WRIT   PETITION    (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 27.09.2021, THE COURT ON 06.10.2021 DELIVERED
THE FOLLOWING:
 W.P.(C).No.15871/21
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                          ANU SIVARAMAN, J.
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                         W.P.(c).No.15871 of 2021
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                  Dated this the 6th day of October, 2021

                                JUDGMENT

1. This writ petition is filed challenging Exhibits P11 and P12

orders and seeking directions to the 1st respondent to re-

assess and re-classify the property belonging to the petitioner

as Dry Land/Garden Land/ Purayidam on the basis of Exhibit

P2 order issued under the Kerala Land Utilisation Order, 1967.

2. Heard the learned counsel for the petitioner and the learned

Government Pleader.

3. The learned counsel for the petitioner submits that Exhibit P2

order under Clause 6(2) of the Kerala Land Utilisation Order

had been obtained by the petitioner's predecessor-in-interest

on 18.11.2005. Thereafter, the property was purchased by the

petitioner. Exhibit P7 application was preferred before the 1 st

respondent seeking alteration/additions in the basic tax

register showing the nature of property as Purayidam/Dry land W.P.(C).No.15871/21

and for re-assessment of Land Tax. Exhibit P8 judgment had

been issued directing the consideration of the application in

the light of the decisions of this Court in Renji K Paul v.

Revenue Divisional Officer (RDO) [2019 (2) KLT 26] and

Iype Varghese v. Revenue Divisional Officer [2020 (5) KLT

403]. It is submitted that the application was considered by

the 1st respondent, but Exhibit P11 order was passed retaining

the entry in the revenue records as Nilam, but adding the

remark that the property is permitted to be used for other

purposes by order of the RTO dated 18.11.2005 and has been

granted permission on the basis of the directions of this Court

for use as Garden land/ Purayidam. It is submitted that in the

final assessment and demand also the property is shown as

follows:

"Classification of Land:- Nilam (As per proceedings No.A9- 6198/2005/KDis dated 18.11.2005 of Revenue Divisional Officer, Muvattupuzha granted permission to utilize the land other than Agricultural purpose Under Clause 6(2) of Kerala Land Utilization Order 1967) As per the judgment in W.P.(c).No.4575/2021 (v) of Hon'ble High Court of Kerala passed orders to consider the land as Garden Land /Purayidam according to the utilization)."

W.P.(C).No.15871/21

4. The learned counsel for the petitioner submits that the action

of the respondents is against the provisions of the Kerala Land

Tax Act and the Rules made thereunder as also against the

specific directions of this Court in various judgments.

5. Reliance is placed on the decisions mentioned in Exhibit P8

judgment as well as the decisions in Fr.Jose Uppani v.

District Collector [2020(3) KLT 492] and of a Division Bench

of this Court in District Collector v. Fr.Jose Uppani [2020

(4) KLT 612] as also in Joseph v. Revenue Divisional Officer

[2021 (5) KLT 125]. This Court in Fr.Jose Uppani v. District

Collector has specifically directed, after considering the

provisions of the Kerala Land Tax Act and the Village Manual,

that the property will have to be shown as Garden Land/Dry

Land/ Purayidam in the BTR on the basis of competent orders

issued under the KLU Order. This Court had set aside the

orders of rejection and had directed alterations by additional

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

of land as Purayidam/Dry Land/ Garden Land and to re-assess

the properties accordingly.

W.P.(C).No.15871/21

6. In the light of the judgments referred to above, I am of the

opinion that the impugned orders are completely

unsustainable. The writ petition is, therefore, allowed. The

impugned orders are set aside. There will be a direction to

the respondents to make necessary additional entries by

alteration in the basic tax register showing the nature of the

property as Dry land/Garden Land/Purayidam and to take

appropriate follow up action in respect of the same.

Appropriate orders shall be passed within a period of one

month from the date of receipt of a copy of this judgment.

sd/-

Anu Sivaraman, Judge

sj W.P.(C).No.15871/21

APPENDIX OF WP(C) 15871/2021

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE LAND TAX RECEIPT DATED 16.10.2021 ISSUED FROM THE VILLAGE OFFICE, MARADY.

Exhibit P2 TRUE COPY OF KLU ORDER NO.K.DIS.6198/05/A9 DATED 18.11.2005 BY THE RDO, MUVATTUPUZHA.

Exhibit P3 A TRUE COPY OF SALE DEED NO.530/2006 DATED 30.1.2006 OF SRO, MUVATTUPUZHA.

Exhibit P4 A TRUE COPY OF SALE DEED NO.531/2006 DATED 30.1.2006 OF SRO, MUVATTUPUZHA.

Exhibit P5 A TRUE COPY OF SALE DEED NO.2379/2006 DATED 21.4.2006 OF SRO, MUVATTUPUZHA.

Exhibit P6 A TRUE COPY OF SALE DEED NO.2380/2006 DATED 21.4.2006 OF SRO, MUVATTUPUZHA.

Exhibit P7 A TRUE COPY OF THE APPLICATION IN FORM A SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

Exhibit P8 A TRUE COPY OF THE JUDGMENT DATED 19.3.2021 OF THIS HON'BLE COURT IN WP(C) NO.4575/2021.

Exhibit P9 TRUE COPY OF NOTICE NO.F1-2415 (1) DATED 2.7.2021 ISSUED BY THE 1ST RESPONDENT.

Exhibit P10 A TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER TO NOTICE NO.F1-2415 (1).

W.P.(C).No.15871/21

Exhibit P11 A TRUE COPY OF THE ORDER DATED 17.7.2021 ISSUED BY THE 1ST RESPONDENT.

Exhibit P12 TRUE COPY OF THE NOTICES DATED 17.7.2021 ISSUED BY THE 1ST RESPONDENT IN FORM NO.C.

Exhibit P13 A TRUE COPY OF THE ORDER DATED 21.11.2019 ISSUED BY THE TAHASILDAR (LAND RECORDS), KOTHAMANGALAM IN FILE NO.A3 6382/19.

Exhibit P14 A TRUE COPY OF THE ORDER DATED 8.12.2020 ISSUED BY THE TAHASILDAR (LAND RECORDS), KOTHAMANGALAM IN FILE NO.A12-6645/2020 AND FORM C ATTACHED THERETO.

Exhibit P15 A TRUE COPY OF THE ORDER DATED 18.11.2020 ISSUED BY THE TAHASILDAR (LAND RECORDS), KOTHAMANGALAM IN FILE NO.A3-692/2020.

True copy

Ps to Judge