C.L.Joseph vs State Of Kerala
2023 Latest Caselaw 8169 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                  THE HONOURABLE MR.JUSTICE N.NAGARESH
         TUESDAY, THE 1ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945
                         WP(C) NO. 18681 OF 2023
PETITIONER

             C.L.JOSEPH
             AGED 77 YEARS
             S/O.LONAPPAN (LATE), CHERUVALLIL HOUSE, AMBALLOOR.P.O,
             ERNAKULAM., PIN - 682315
             BY ADVS.
             LINDONS C.DAVIS
             E.U.DHANYA


RESPONDENTS:

     1       STATE OF KERALA
             REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT,
             GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001
     2       THE LAND REVENUE COMMISSIONER
             COMMISSIONERATE OF LAND REVENUE, PUBLIC OFFICE BUILDING,
             MUSEUM JN, THIRUVANANTHAPURAM., PIN - 695033
     3       THE DISTRICT COLLECTOR, ERNAKULAM
             COLLECTORATE, CIVIL STATION, KAKKANAD POST, ERNAKULAM.,
             PIN - 682030
     4       SUB COLLECTOR AND REVENUE DIVISIONAL OFFICER, FORT KOCHI,

             REVENUE DIVISIONAL OFFICE, FORT KOCHI, KB JACOB RD, FORT
             KOCHI, ERNAKULAM., PIN - 682001
     5       TAHSILDAR (LAND RECORDS), KANAYANNUR,
             KANAYANNUR TALUK OFFICE, PARK AVE, NEAR SUBHASH PARK,
             MARINE DRIVE, ERNAKULAM., PIN - 682011
     6       VILLAGE OFFICER, AMBALLUR,
             AMBALLUR VILLAGE OFFICE, MULANTHURUTHY KANJIRAMATTOM RD,
             KUNNUMPURAM, AMBALLUR, ERNAKULAM., PIN - 682315
             SR.GOVERNMENT PLEADER-SMT.DEEPA N
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.18681 OF 2023
                                    2




                                 JUDGMENT

Dated this the 1st day of August, 2023

The petitioner is before this Court aggrieved by the

omission of the 5th respondent-Tahsildar (LR) in entertaining an

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 21.25 Ares of property in

Re-Survey No.135/6 of Amballoor Village in Ernakulam District.

The petitioner approached the Revenue Divisional Officer

invoking the provisions of the Kerala Land Utilisation Order,

1967 seeking to permit him to use the land for non-agricultural

purposes. The Revenue Divisional Officer passed Ext.P3 order

under Clause 6 of the Kerala Land Utilisation Order, 1967

permitting to use the land for non-agricultural purposes. WP(C) NO.18681 OF 2023

3. The grievance of the petitioner is that eventhough

Ext.P3 order was passed under the Kerala Land Utilisation

Order, 1967 in the year 2023, 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.P4 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 Senior Government Pleader entered

appearance on behalf of the respondents and resisted the writ

petition. The Senior Government Pleader controverted all the

material allegations made by the petitioner in the writ petition. It

is submitted that Ext.P3 proceedings are of the year 2023. The

veracity and the genuineness of Ext.P3 proceedings under the

Kerala Land Utilisation Order, 1967 are liable to be verified. The WP(C) NO.18681 OF 2023

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 Senior 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. WP(C) NO.18681 OF 2023

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 Utilisation 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. WP(C) NO.18681 OF 2023

The writ petition is therefore allowed. The 5 th respondent-

is directed to consider Ext.P4 Form-A application submitted by

the petitioner, in accordance with law, and pass appropriate

orders thereon within a period of one month.

Sd/-

N. NAGARESH, JUDGE

hmh WP(C) NO.18681 OF 2023

APPENDIX OF WP(C) 18681/2023

PETITIONER EXHIBITS

Exhibit P1 A COPY OF THE TAX RECEIPT DATED 02.06.2022 ISSUED FROM AMBALLOOR VILLAGE OFFICE.

Exhibit P2 THE TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER UNDER THE KLU ORDER BEFORE 3RD RESPONDENT DATED 24.02.2017. Exhibit P3 THE TRUE COPY OF THE PERMISSION UNDER THE KLU ORDER ISSUED BY THE 4TH RESPONDENT DATED 06.01.2023.

Exhibit P4 THE TRUE COPY OF THE APPLICATION IN FORM A ALONG WITH THE COVERING LETTER DATED 16.01.2023 FOR REASSESSMENT/FRESH ASSESSMENT OF LAND TAX SUBMITTED BEFORE 5TH RESPONDENT.

Exhibit P5          A COPY OF THE JUDGMENT IN WPC
                    NO.5040/2021 DATED 15.11.2021.