Citation : 2022 Latest Caselaw 8525 Ker
Judgement Date : 6 July, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
WEDNESDAY, THE 6TH DAY OF JULY 2022 / 15TH ASHADHA, 1944
WP(C) NO. 19442 OF 2022
PETITIONER:
MANJU A. NAIR,
AGED 60 YEARS
D/O. SARASWATHY AMMA, PAZHUTHUVALLIL VEETTIL,
KIZHAKKE NADAYIL, VAIKKOM, PIN 686 141,
NOW RESIDING AT H-32, MADURA NAGAR,
NEAR PRATHIBHA SCHOOL, S.R. NAGAR P.O, PIN 500 038,
HYDERABAD, THENLANGANA STATE .
BY ADV T.K.AJITHKUMAR (VALATH)
RESPONDENTS:
1 THE REVENUE DIVISIONAL OFFICER
REVENUE DIVISIONAL OFFICE, FORT KOCHI, PIN 682 001.
2 TAHSILDAR (LR), KANAYANNOOR.,
KANAYANNOOR TALUK OFFICE, KOCHI 682 011.
3 VILLAGE OFFICER,
MARADU VILLAGE OFFICE, MARADU , PIN 682 304.
SRI.SYAMANTHAK B S, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19442 OF 2022
2
JUDGMENT
Dated this the 6th day of July, 2022
The petitioner is owner of 4.98 Ares of property in Survey
No.238/1 in Block No.13 of Maradu Village in Ernakulam
District. The petitioner is before this Court seeking to direct the
2nd respondent to consider Ext.P4 application and reassess the
land tax covered under Ext.P1, treating it as dry land and to
issue appropriate orders directing to change the classification of
the land in the Basic Tax Register and other Revenue records.
2. The petitioner states that she owns 4.98 Ares of
property in Maradu Village of Ernakulam District. The
petitioner's property was converted as dry land much prior to
1996. The petitioner therefore submitted an application to the
Revenue Divisional Officer invoking Clause 6(2) of the Kerala
Land Utilisation Order, 1967 seeking to utilise the land for other
purposes.
WP(C) NO. 19442 OF 2022
3. The Revenue Divisional Officer made necessary
enquiries in the matter and issued Ext.P3 proceedings
whereunder the petitioner was permitted to use the land for
non-agricultural purposes. Ext.P3 was issued on 22.05.1996.
4. The land is still described as paddy land in the Basic
Tax Register and it is assessed for tax treating it as a paddy
land. In the circumstances, the petitioner submitted Ext.P4
application for reassessment of tax, before the 2nd respondent.
The limited prayer of the petitioner now, is that the 2 nd
respondent be directed to consider and take appropriate action
on Ext.P4.
5. I have heard the learned counsel for the petitioner
and the learned Government Pleader.
6. Government Pleader submitted that if Ext.P4
application is received by the 2nd respondent supported by all
requisite documents and paying prescribed fee if any, the same
being a statutory application, it can be considered in WP(C) NO. 19442 OF 2022
accordance with law.
In the afore facts of the case, the writ petition is disposed
of directing the 2nd respondent to consider Ext.P4 application
submitted by the petitioner, if the same is received supported by
all requisite documents, and take appropriate decision thereon,
within a period of two months. While considering the
application for reassessment of tax, the 2nd respondent may
advert to Ext.P5 judgment also.
Sd/-
N.NAGARESH JUDGE spk WP(C) NO. 19442 OF 2022
APPENDIX OF WP(C) 19442/2022
PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE TAX RECEIPT DATED 31.05.2022.
Exhibit P2 PHOTOCOPY OF THE RELEVANT PAGE OF THE DATA BANK.
Exhibit P3 TRUE COPY OF THE KLU ORDER DATED 22.05.1996 ISSUED BY THE 1ST RESPONDENT.
Exhibit P4 TRUE COPY OF THE APPLICATION DATED 25.11.2020 SUBMITTED BY THE PETITIONER. Exhibit P5 PHOTO COPY OF THE JUDGMENT IN W.P(C) NO. 24974/2020 DATED 16.11.2020.
RESPONDENT'S/S EXHIBITS : NIL
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