K.A.Sebastian vs The District Collector
2023 Latest Caselaw 1136 Ker

          IN THE HIGH COURT OF KERALA AT ERNAKULAM
                             PRESENT
               THE HONOURABLE MR.JUSTICE N.NAGARESH
 WEDNESDAY, THE 18TH DAY OF JANUARY 2023 / 28TH POUSHA, 1944
                      WP(C) NO. 404 OF 2023
PETITIONERS:

    1     K.A.SEBASTIAN
          AGED 57 YEARS,S/O ESTHAPPANOSE,
          KALLUNGAL, CHERUMATTAPUZHAKKARAYIL,
          VAZHAKKALA VILLAGE, KANAYANNUR TALUK,
          THRIKKAKARA P.O., KOCHI - 682021.

    2     K.C. RAJU
          AGED 57 YEARS,S/O CYRIL,
          KALIYATHU VEETTIL, NJALAKAM KARAYIL,
          THRIKKAKARA NORTH VILLAGE,
          KANAYANNUR TALUK,
          CHANGAMPUZHA NAGAR P.O.,
          ERNAKULAM - 682024.

    3     DR. JAIMES SEBASTAIN
          AGED 60 YEARS,S/O DEVASSY,
          PAYIKKAT, PARIJATHAM ROAD,
          NJALAKAM KKARAYIL,
          KANAYANNUR TALUK,
          CHANGAMPUZHA NAGAR P.O.,
          ERNAKULAM - 682024.

          BY ADVS.
          ANIMON A. JOHN
          SHAN V. SHINE


RESPONDENTS:

    1     THE DISTRICT COLLECTOR
          ERNAKULAM,
          COLLECTORATE, KAKKANAD P.O.
          ERNAKULAM., PIN - 682030.

    2     REVENUE DIVISIONAL OFFICER
          FORT KOCHI,
          ERNAKULAM - 682001.
                                        2


WP(C) No. 404 of 2023




      3        TAHSILDAR
               KANAYANNUR TALUK,
               NEAR SUBHASH PARK, MARINE DRIVE,
               KOCHI - 682011.

               SMT.DEEPA NARAYANAN SR.GP.



        THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   18.01.2023,        THE   COURT   ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
                                       3


WP(C) No. 404 of 2023




                              JUDGMENT

Dated this the 18th day of January, 2023

The petitioners are before this Court aggrieved by the

omission of the 3rd respondent-Tahsildar in entertaining an

application submitted by the petitioners for re-assessment of rate

of Basic Tax of land and for making necessary entries in the Basic

Tax Register.

2. The petitioners are owners of 74.06 Ares of property in

Re-Survey Block No.9 and in Re-Survey Nos.699/6, 699/7, 699/8

and 700/3 of Kakkanad Village in Ernakulam District. The

petitioners 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 Exts.P4 and P4(a) orders

under Clause 6 of the Kerala Land Utilisation Order, 1967

permitting to use the land for non-agricultural purposes.

WP(C) No. 404 of 2023

3. The grievance of the petitioners is that even though

Exts.P4 and P4(a) orders were passed under the Kerala Land

Utilisation Order, 1967 in the year 2022, the land of the petitioners

is not re-assessed for fixing rate of Basic Tax and the property of

the petitioners is still described as paddy land in the Revenue

records. The petitioners submitted Ext.P5 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 petitioners have 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 petitioners in the writ petition. It is

submitted that Exts.P4 and P4(a) proceedings are of the year

2022. The veracity and the genuineness of Exts.P4 and P4(a)

WP(C) No. 404 of 2023

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 petitioners 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

WP(C) No. 404 of 2023

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 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 petitioners have 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

WP(C) No. 404 of 2023

produced by the petitioners.

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

directed to consider the Form-A application submitted by the

petitioners, in accordance with law, and pass appropriate orders

thereon within a period of one month.

Sd/-

N. NAGARESH JUDGE ams

WP(C) No. 404 of 2023

APPENDIX OF WP(C) 404/2023

PETITIONERS' EXHIBITS Exhibit P1 TRUE COPY OF THE JUDGMENT IN W.P.(C) NO.

595/2016 DATED 7.1.2016 OF THIS HON'BLE COURT.

Exhibit P2 TRUE COPY OF THE JUDGMENT IN W.P.(C) NO.

4446/2017 DATED 6.11.2017 OF THIS HON'BLE COURT Exhibit P3 TRUE COPY OF THE JUDGMENT IN W.P.(C) NO.

10202/2020 DATED 25/05/2020 OF THIS HON'BLE COURT Exhibit P4 TRUE COPY OF THE ORDER NO. K2-4/2021 DATED 25/05/2022 ISSUED BY REVENUE DIVISIONAL OFFICER, FORT KOCHI Exhibit P4(a) TRUE COPY OF THE ORDER NO. RDOCHN/4/2021-K2 DATED 30/06/2022 ISSUED BY REVENUE DIVISIONAL OFFICER, FORT KOCHI Exhibit P5 TRUE COPY OF THE APPLICATION NO.

H3/12783/22 DATED 04/07/2022 FILED BEFORE 3RD RESPONDENT .

Exhibit P6 TRUE COPY OF THE LETTER NO. H3/12783/22 DATED 01/08/2022 ISSUED BY 3RD RESPONDENT TO THE PETITIONERS.

Exhibit P7 TRUE COPY OF THE RECEIPT NO. H3/14865/22 DATED 10/08/2022 ISSUED BY THE TALUK OFFICE KANAYANNUR TO THE PETITIONERS.

Exhibit P8 TRUE COPY OF THE DECISION REPORTED IN 2015 (3) KHC PAGE 19.