Kerala High Court
Alice Joseph vs State Of Kerala on 18 January, 2023
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. 32952 OF 2022
PETITIONER:
ALICE JOSEPH
AGED 62 YEARS,W/O.K.V.JOSEPH,
KOLLASSERIL HOUSE,
PALLIPPURATHUSSERY KARA,
VAIKOM VILLAGE,
KOTTAYAM - 686 606.
BY ADVS.
GEORGE T.J
ALICIA JOSE
BABY THOMAS
K.ANIL JOSEPH
MARIAMMA JOSEPH
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE SECRETARY,
DEPARTMENT OF REVENUE,
GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
2 THE DISTRICT COLLECTOR
COLLECTORATE P.O.,
KOTTAYAM - 686 002.
3 REVENUE DIVISIONAL OFFICER
CIVIL STATION, PALA,
KOTTAYAM - 686 575.
4 THE TAHSILDAR
KOTTAYAM TALUK,
MINI CIVIL STATION,
KOTTAYAM - 686 001.
5 VILLAGE OFFICER
ATHIRAMPUZHA VILLAGE,
KOTTAYAM - 686 562.
2
WP(C) No. 32952 of 2022
6 THE SECRETARY
ATHIRAMPUZHA GRAMA PANCHAYATH,
ATHIRAMPUZHA,
KOTTAYAM - 686 562.
BY ADV SHRI.VARUGHESE M EASO, SC.
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. 32952 of 2022
JUDGMENT
Dated this the 18th day of January, 2023
The petitioner is before this Court aggrieved by the omission
of the 4th 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 owner of 50 Cents of property in
Survey Nos.155/14-2, 155/14-3 of Athirampuzha Village in
Kottayam District. The petitioner approached the District Collector
invoking the provisions of the Kerala Land Utilisation Order, 1967
seeking to permit to use the land for non-agricultural purposes.
The District Collector passed Ext.P3 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.P3 order was passed under the Kerala Land Utilisation Order,
1967 in the year 2005, the land of the petitioner is not re-assessed
WP(C) No. 32952 of 2022
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.P8 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.P3 proceedings are of the year 2005. The veracity and the
genuineness of Ext.P3 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.
WP(C) No. 32952 of 2022
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 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
WP(C) No. 32952 of 2022
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 4 th respondent is
directed to consider Ext.P8 Form-A application submitted by the
petitioner, in accordance with law, and pass appropriate orders
thereon within a period of one month. The petitioner shall produce
a copy of the writ petition and certified copy of this judgment
before the 4th respondent.
Sd/-
N. NAGARESH
JUDGE
ams
WP(C) No. 32952 of 2022
APPENDIX OF WP(C) 32952/2022
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE SETTLEMENT DEED
NO.3390/2004 OF ETTUMANOOR SRO.
Exhibit P2 PHOTOGRAPHS OF THE LAND.
Exhibit P3 TRUE COPY OF THE ORDER OF THE DISTRICT
COLLECTOR DATED 20/02/2005.
Exhibit P4 TRUE COPY OF THE NOC ISSUED BY ATHIRAMPUZHA
GRAMA PANCHAYATH DATED 21/12/2004.
Exhibit P5 TRUE COPY OF THE BUILDING PERMIT APPROVED
BY R6 VIDE LETTER NO.A2-402/04.05 DATED
23/12/2004.
Exhibit P6 TRUE COPY OF THE RECEIPT EVIDENCING
REMITTANCE OF CONSTRUCTION FEE.
Exhibit P7 TRUE COPY OF THE REPRESENTATION FILED
BEFORE THE 5TH RESPONDENT.
Exhibit P8 A TRUE COPY OF THE FORM A SUBMITTED BY
PETITIONER BEFORE THE TAHSILDAR, KOTTAYAM
TALUK
Exhibit P9 A TRUE COPY OF THE REPRESENTATION SUBMITTED
BY THE PETITIONER BEFORE THE TAHSILDAR,
KOTTAYAM TALUK ON 06/01/2023
Exhibit P10 A TRUE COPY OF THE ACKNOWLEDGMENT BEARING
NO. KA -472580/23 ISSUED BY THE TAHSILDAR
TO THE PETITIONER ON 09/01/2023
