Kerala High Court
A.V.Jose vs The Revenue Divisional Officer on 31 August, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
WEDNESDAY, THE 31ST DAY OF AUGUST 2022 / 9TH BHADRA, 1944
WP(C) NO. 26436 OF 2022
PETITIONER:
A.V.JOSE,
AGED 78 YEARS
S/O. ALUKKA VARGHESE, MANAGING DIRECTOR,
ALUKKAS ENTERPRISES PRIVATE LIMITED,
THRISSUR DISTRICT, PIN-680005,
RESIDING AT ALUKKA HOUSE, ARISTO ROAD,
CHELOTTUKARA, KIZHAKKEKOTTA P.O,
THRISSUR DISTRICT, PIN-680005.
BY ADVS.
JACOB SEBASTIAN
K.V.WINSTON
ANU JACOB
RESPONDENTS:
1 THE REVENUE DIVISIONAL OFFICER, PALAKKAD,
OFFICE OF THE REVENUE DIVISIONAL OFFICER
PALAKKAD, PALAKKAD HEAD POST OFFICE,
PALAKKAD DISTRICT, PIN-678001.
2 THE ADDITIONAL TAHSILDAR, (LAND RECORDS),
TALUK OFFICE, CIVIL STATION,
PALAKKAD HEAD POST OFFICE,
PALAKKAD DISTRICT, PIN-678001.
3 THE VILLAGE OFFICER, PUTHUSSERI CENTRAL VILLAGE,
PUTHUSSERI P.O, PALAKKAD DISTRICT, PIN-678013.
4 THE AGRICULTURAL OFFICER, PUTHUSSERI PANCHAYAT,
PUTHUSSERI P.O, PALAKKAD DISTRICT, PIN-678013.
SRI.SYAMANTHAK B.S-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 31.08.2022, ALONG WITH WP(C).26506/2022, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.26436/2022 and 26506/2022
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
WEDNESDAY, THE 31ST DAY OF AUGUST 2022 / 9TH BHADRA, 1944
WP(C) NO. 26506 OF 2022
PETITIONER:
A.V.JOSE, AGED 78 YEARS
S/O.ALUKKA VARGHESE, MANAGING PARTNER,
ALUKKAS HOUSING DEVELOPMENT UNIT,
CHELOTTUKARA, KIZHAKKEKOTTA P.O.,
THRISSUR DISTRICT,
PIN - 680 005, RESIDING AT ALUKKA HOUSE,
ARISTO ROAD, CHELOTTUKARA,
KIZHAKKEKOTTA P.O.,
THRISSUR DISTRICT, PIN - 680 005.
BY ADVS.
JACOB SEBASTIAN
K.V.WINSTON
ANU JACOB
RESPONDENTS:
1 THE REVENUE DIVISIONAL OFFICER
PALAKKAD, OFFICE OF THE REVENUE DIVISIONAL
OFFICER PALAKKAD,
PALAKKAD HEAD POST OFFICE,
PALAKKAD DISTRICT, PIN - 678 001.
2 THE ADDITIONAL TAHSILDAR (LAND RECORDS)
TALUK OFFICE, CIVIL STATION,
PALAKKAD HEAD POST OFFICE,
PALAKKAD DISTRICT, PIN - 678 001.
WP(C) Nos.26436/2022 and 26506/2022
3
3 THE VILLAGE OFFICER,
PUTHUSSERI CENTRAL VILLAGE,
PUTHUSSERI P.O, PALAKKAD DISTRICT,
PIN - 678 013.
4 THE AGRICULTURAL OFFICER
PUTHUSSERI PANCHAYAT, PUTHUSSERI P.O.,
PALAKKAD DISTRICT, PIN - 678 013.
SRI.SYAMANTHAK B S, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 31.08.2022, ALONG WITH WP(C).26436/2022, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.26436/2022 and 26506/2022
4
JUDGMENT
Dated this the 31st day of August, 2022
[WP(C) Nos.26436/2022 and 26506/2022]
The petitioner in the writ petitions is before this Court
aggrieved by the omission on the part of the Tahsildar in
entertaining and processing the applications for reassessment
of land tax submitted by the petitioner.
2. The petitioner states that the predecessor-in-
interest of the petitioner's land submitted applications for
permission to use his land for non-agricultural purposes,
invoking the provisions of the Kerala Land Utilisation Order,
1967. After due enquiry, the competent authorities have
passed orders granting permission to the petitioner to use the
land for non-agricultural purposes. In view of the orders
passed by the competent authorities for using the land for
WP(C) Nos.26436/2022 and 26506/2022
other purposes, the petitioner submitted applications invoking
the provisions of the Kerala Land Tax Act, 1961 for
reassessment of land tax taking into consideration the actual
nature of the land. Ext.P4 is the application in WP(C)
No.26436/2022 and Ext.P5 is the application in WP(C)
No.26506/2022. The delay in consideration of these
applications causes irreparable loss and injury to the
petitioner, contends the petitioner.
3. The petitioner submits that the Tahsildar has
required the petitioner to invoke the provisions of Section 27 C
of the Kerala Conservation of Paddy Land and Wetland Act,
2008 for the purpose of effecting changes in the nature of the
land in Revenue records. The petitioner would urge that in
view of the fact that the predecessor-in-interest of the
petitioner has obtained orders under the Kerala Land
Utilisation Order, 1967, the petitioner cannot be driven to
WP(C) Nos.26436/2022 and 26506/2022
resort to the provisions of the Kerala Conservation of Paddy
Land and Wetland Act, 2008.
4. Government Pleader entered appearance and
resisted the writ petition. The Government Pleader submitted
that if the orders obtained by the petitioner under the Kerala
Land Utilisation Order, 1967 have any conditions stipulated to
it, then unless the petitioner satisfied the conditions, the
applications cannot be maintained under the Kerala Land Tax
Act, 1961. Since applications for reassessment of land are
statutory in nature, the Tahsildar can consider the same, if the
same are received, supported by all requisite documents and
strictly in accordance with law.
In view of the facts as stated above, the writ petitions are
disposed of directing the 2nd respondent-Tahsildar to consider
the application for reassessment of land (Ext.P4 in WP(C)
No.26436/2022 and Ext.P5 in WP(C) No.26506/2022) and
WP(C) Nos.26436/2022 and 26506/2022
take a decision thereon in accordance with law, within a
period of six weeks. While considering the applications, the
Tahsildar shall advert to Ext.P7 judgment in WP(C)
No.26506/2022 also.
Sd/-
N.NAGARESH
JUDGE
spk
WP(C) Nos.26436/2022 and 26506/2022
APPENDIX OF WP(C) 26436/2022
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE POSSESSION
CERTIFICATE NO.67034433 RELATING TO
THE LAND DATED 10.08.2022 ISSUED BY
THE THIRD RESPONDENT.
Exhibit P2 A TRUE COPY OF THE ORDER DATED
23.02.2012 ISSUED BY THE 1ST
RESPONDENT.
Exhibit P3 A TRUE COPY OF THE ORDER OF THE FIRST
RESPONDENT DATED 17.03.2022.
Exhibit P4 A TRUE COPY OF THE APPLICATION DATED
03.08.2022 SUBMITTED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT.
Exhibit P5 A TRUE COPY OF THE JUDGMENT DATED
16.12.2020 IN W.P.(C) NO.26007/2020 OF
THIS HON'BLE COURT.
RESPONDENT'S/S EXHIBITS : NIL
WP(C) Nos.26436/2022 and 26506/2022
APPENDIX OF WP(C) 26506/2022
PETITIONER EXHIBITS
Exhibit P1 A TRUE COPY OF THE POSSESSION
CERTIFICATE NO. 60465538 RELATING TO
THE LAND DATED 12/10/2021 ISSUED BY
THE THIRD RESPONDENT.
Exhibit P2 A TRUE COPY OF THE KLU ORDER
D.DIS.M.3100/04 DATED 11/01/2006
ISSUED BY THE FIRST RESPONDENT.
Exhibit P3 A TRUE COPY OF THE SALE DEED
NO.6824/1/2007 SRO PALAKKAD DATED
23/08/2007.
Exhibit P4 A TRUE COPY OF THE ORDER OF THE FIRST
RESPONDENT DATED 17/03/2022.
Exhibit P5 A TRUE COPY OF THE APPLICATION DATED
03/08/2022 SUBMITTED BY THE PETITIONER
BEFORE THE SECOND RESPONDENT.
Exhibit P6 A TRUE COPY OF THE JUDGMENT DATED
25/06/2018 IN WP(C) NO.16536/2018 OF
THIS HON'BLE COURT.
Exhibit P7 A TRUE COPY OF THE JUDGMENT DATED
16/12/2020 IN WP(C) NO.26007/2020 OF
THIS HON'BLE COURT.
RESPONDENT'S/S EXHIBITS : NIL
