Dr. George Mathew vs State Of Kerala
2022 Latest Caselaw 11231 Ker

         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
              THE HONOURABLE MR.JUSTICE N.NAGARESH
FRIDAY, THE 2ND DAY OF DECEMBER 2022/11TH AGRAHAYANA, 1944
                    WP(C) NO. 38833 OF 2022
PETITIONER:

         DR. GEORGE MATHEW
         AGED 63 YEARS
         S/O. V.G.MATHAI,
         VELIYATHUKUDY HOUSE,
         VENGOLA P.O.,
         PERUMPAVOOR,
         ERNAKULAM - 683556.

         BY ADV K.C.VINCENT


RESPONDENTS:

    1    STATE OF KERALA
         REPRESENTED BY SECRETARY
         DEPARTMENT OF REVENUE,
         SECRETARIAT,
         THIRUVANANTHAPURAM - 695001.
    2    THE REVENUE DIVISIONAL OFFICER
         OFFICE OF THE REVENUE DIVISIONAL OFFICER,
         MUVATTUPUZHA - 686669.
    3    THE TAHSILDAR (LAND RECORDS)
         KUNNATHUNADU TALUK,
         PERUMBAVOOR P.O.,
         ERNAKULAM - 683543.
    4    THE VILLAGE OFFICER
         VENGOLA, VENGOLA P.O.,
         ERNAKULAM , PIN - 683536.



         BY SMT.VIDYA KURIAKOSE GOVERNMENT PLEADER.

     THIS WRIT PETITION       (CIVIL) HAVING COME UP   FOR
ADMISSION ON 02.12.2022,      THE COURT ON THE SAME    DAY
DELIVERED THE FOLLOWING:
 W.P(C) No.38833 of 2022          2




                          JUDGMENT

Dated this the 2nd day of December, 2022

The petitioner is before this Court aggrieved by the

omission of the 3rd respondent-Tahsildar in entertaining Ext.P3

Form-A application submitted by the petitioner for re-

assessment of rate of Basic Tax on land and for making

necessary entries in the Basic Tax Register.

2. The petitioner is owner of 11.37 Ares of property in

Re-Survey No.398/2-5 of Block No.21 of Vengola Village,

Kunnathunadu Taluk in Ernakulam District. The petitioner

approached the Revenue Divisional Officer invoking the

provisions of the Kerala Land Utilisation Order, 1967 seeking to

permit to use the land for non-agricultural purposes. The

Revenue Divisional Officer passed Ext.P2 order under Clause 6

of the Kerala Land Utilisation Order, 1967 permitting to use the

land for non-agricultural purposes.

3. The grievance of the petitioner is that even though

Ext.P2 order was passed under the Kerala Land Utilisation

Order, 1967 in the year 2015, the land of the petitioner is not

re-assessed for fixing rate of Basic Tax and the property of the

petitioner is still described as paddy land in the Revenue

records. The petitioner submitted Ext.P3 application invoking

Section 6(3) of the Kerala Land Tax Act, 1961 seeking to

re-assess the Basic Tax and to make necessary entries in the

Basic Tax Register. The Tahsildar, however, has not passed any

orders on the application. Hence, the petitioner has approached

this Court.

4. The Government Pleader entered appearance on

behalf of the respondents and resisted the writ petition. The

Government Pleader controverted all the material allegations

made by the petitioner in the writ petition. It is submitted that

Ext.P2 proceedings are of the year 2015. The veracity and the

genuineness of Ext.P2 proceedings under the Kerala Land

Utilisation Order, 1967 are liable to be verified. The present

status of the land will also have to be ascertained, before re-

assessment of Basic Tax under the Kerala Land Tax Act, 1961.

5. I have heard the learned counsel for the petitioner

and the learned Government Pleader representing the

respondents.

6. This Court has considered the issue of reassessment

of land tax on the basis of the orders obtained under the Kerala

Land Utilisation Order, 1967 in the judgment in Mary Abraham

v. State of Kerala and others [2020 (4) KLT 448]. This Court

held that once enabling order is passed under Rule 6(2) of the

Kerala Land Utilisation Order, 1967 permitting conversion of the

land, then the earlier entries in the BTR showing the land as

Nilam, Paddy Land, etc. will become superfluous and redundant

and the competent Revenue officials like the Tahsildar are

obliged under law to make a fresh assessment of the property

under Section 6A of the Kerala Land Tax Act, 1961.

7. A Division Bench of this Court also considered the

issue in District Collector, Ernakulam and others v. Fr.Jose

Uppani and others [2020 (4) KLT 612] and the Division Bench

held that when an applicant has secured orders under the

Kerala Land Utiliation Order prior to the cut-off date on which

Section 27A was introduced to the Kerala Conservation of

Paddy Land and Wetland Act, 2008, the competent Revenue

officials are bound to consider the subsequent application

submitted under the provisions of the Kerala Land Tax Act,

1961.

8. As the nature of the land of the petitioner has been

permitted to be changed pursuant to passing of a statutory

order under the Kerala Land Utilisation Order, 1967, the

competent authority is bound to re-assess the rate of Basic Tax

in respect of the land and to make necessary entries in the

Basic Tax Register, if necessary, after verifying the

veracity/genuineness of the permission obtained under the

Kerala Land Utilisation Order, 1967 produced by the petitioner.

The writ petition is therefore allowed. The 3 rd respondent-

Tahsildar is directed to consider Ext.P3 Form-A application

submitted by the petitioner, in accordance with law, and pass

appropriate orders thereon within a period of two months. The

3rd respondent-Tahsildar shall advert to the judgment of this

Court in Sealand Builders Pvt. Ltd. v. Revenue Divisional

Officer, Fort Kochi and others reported in [2020 (4) KHC 764]

while taking a decision.

Sd/-

N. NAGARESH JUDGE sss

APPENDIX OF WP(C) 38833/2022

PETITIONER'S EXHIBITS

Exhibit P1 A TRUE COPY OF THE TAX RECEIPT DATED 10.03.2020 ISSUED BY THE VILLAGE OFFICER RELATING TO 11.37 ARES.

Exhibit P2 A TRUE COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT DATED 20.11.2015.

Exhibit P3 A TRUE COPY OF THE APPLICATION IN FORM A DATED WITH RECEIPT DATED 22.11.2022.