Kerala High Court
Sunil K.K vs The Thahisldar (Lr) on 22 December, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
THURSDAY, THE 22ND DAY OF DECEMBER 2022 / 1ST POUSHA, 1944
WP(C) NO. 42141 OF 2022
PETITIONER:
SUNIL K.K.,
AGED 57 YEARS
S/O.LATE KRISHNANKUTTY, KUNDOLY HOUSE,
TOPAZ-3191,SHOBHA CITY,
PUZHAKKAL P.O.,THRISSUR-680 553.
BY ADV RAVI KRISHNAN
RESPONDENTS:
1 THE THAHISLDAR (LR) ,
KUNNAMKULAM. TALUK OFFICE, UNNAMED ROAD,
KUNNAMKULAM ,THRISSUR DISTRICT -680 503.
2 THE VILLAGE OFFICER,
CHOONDAL VILLAGE. VILLAGE OFFICE, THRISSUR-
KUNANMKULAM ROAD, CHOONDAL,
THRISSUR DISTRICT -680 502.
SRI.S.RANJITH SPL GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 22.12.2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) No.42141 of 2022
2
JUDGMENT
Dated this the 22nd day of December, 2022
The petitioner, who is the Managing Director of Garland
Realtors Private Limited, is before this Court aggrieved by the
omission of the 1st respondent-Tahsildar in entertaining an
application submitted by the petitioner for re-assessment of
rate of Basic Tax of land and for making necessary entries in
the Basic Tax Register.
2. The petitioner is the Managing Director of Garland
Realtors Private Limited. The aforesaid Company purchased
an extent of 42.600 Ares of property in Survey No.209/10 of
Choondal Village of Kunnamkulam Taluk in Thrissur District.
The property in question was purchased in the year 2006. 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
WP(C) No.42141 of 2022
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 2008, 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.P6 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 2008. The veracity and
WP(C) No.42141 of 2022
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
WP(C) No.42141 of 2022
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
WP(C) No.42141 of 2022
veracity/genuineness of the permission obtained under the
Kerala Land Utilisation Order, 1967 produced by the
petitioner.
The writ petition is therefore allowed. The 1 st respondent-
Tahsildar is directed to consider Ext.P6 Form-A application
submitted by the petitioner, if the application is received and
pending, in accordance with law and pass appropriate orders
thereon, within a period of one month. The Tahsildar while
considering Form-A application shall advert to Exts.P2 and P5
also.
Sd/-
N.NAGARESH
JUDGE
spk
WP(C) No.42141 of 2022
APPENDIX OF WP(C) 42141/2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SALE DEED NO.
1523/2006 OF SRO MUNDOOR EXECUTED IN
FAVOUR OF THE PETITIONER .
Exhibit P2 TRUE COPY OF ORDER PASSED BY REVENUE
DIVISIONAL OFFICER, THRISSUR DATED
22.10.2008.
Exhibit P3 TRUE COPY OF THE JUDGMENT DATED
12.10.2015 IN WP(C) 30922/2015 OF THIS
HON'BLE COURT .
Exhibit P4 TRUE COPY OF THE ORDER DATED 6.1.2016
OF REVENUE DIVISIONAL OFFICER-SUB
COLLECTOR .
Exhibit P5 TRUE COPY OF THE JUDGMENT IN WP(C)
4305/2022 DATED 11.3.2022.
Exhibit P6 TRUE COPY OF THE APPLICATION DATED
5.10.2021 FILED IN FORM A UNDER
SECTION 6A OF KERALA LAND TAX ACT,
1961.
