Rajan.K vs The Revenue Divisional Officer ...
2023 Latest Caselaw 1392 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
                  THE HONOURABLE MR.JUSTICE N.NAGARESH
         FRIDAY, THE 20TH DAY OF JANUARY 2023 / 30TH POUSHA, 1944
                         WP(C) NO. 1949 OF 2023
PETITIONER

             RAJAN.K
             AGED 66 YEARS
             S/O. LATE KRISHNAN, RESIDING AT 'KRISHNA', 16/641(76),
             AISWARYA NAGAR, KUNNATHURMEDU P.O, PALAKKAD DISTRICT.,
             PIN - 678013
             BY ADVS.
             JACOB SEBASTIAN
             K.V.WINSTON
             ANU JACOB
             DIVYA R. NAIR


RESPONDENTS:

     1       THE REVENUE DIVISIONAL OFFICER PALAKKAD
             OFFICE OF THE REVENUE DIVISIONAL OFFICER PALAKKAD,
             PALAKKAD HEAD POST OFFICE, PALAKKAD DISTRICT.,
             PIN - 678001
     2       THE ADDITIONAL TAHSILDAR
             (LAND RECORDS), TALUK OFFICE, CIVIL STATION,
             PALAKKAD HEAD POST OFFICE, PALAKKAD DISTRICT.,
             PIN - 678001
     3       THE VILLAGE OFFICER
             YAKKARA VILLAGE, PALAKKAD DISTRICT., PIN - 678001
     4       THE AGRICULTURAL OFFICER
             PALAKKAD MUNICIPALITY, PALAKKAD DISTRICT., PIN - 678001

             SMT.VIDYA KURIAKOSE-GP
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.1949 OF 2023
                                 2




                          JUDGMENT

Dated this the 20th day of January, 2023

The petitioner is before this Court aggrieved by the

omission of the 2nd respondent-Additional Tahsildar (LR) in

entertaining Ext.P3 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 0.0485 Hectare of property

in Re-Survey No.43 of Yakkara Village in Palakkad District. 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 order under

Clause 6 of the Kerala Land Utilisation Order, 1967 permitting

to use the land for non-agricultural purposes. WP(C) NO.1949 OF 2023

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 2007, 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.P3 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 Additional Tahsildar (LR), 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 2007. The veracity and the

genuineness of Ext.P2 proceedings under the Kerala Land WP(C) NO.1949 OF 2023

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 make a fresh assessment of the property

under Section 6A of the Kerala Land Tax Act, 1961. WP(C) NO.1949 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 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

veracity/genuineness of the permission obtained under the WP(C) NO.1949 OF 2023

Kerala Land Utilisation Order, 1967 produced by the petitioner.

9. Government Pleader pointed out that there are

discrepancies in the Survey numbers of the property in the

proceedings under the Kerala Land Utilisation Order, 1957 and

the application now made. Counsel for the petitioner would

submit that this can be due to Re-Survey proceedings. It will be

for the Tahsildar to consider this aspect while processing the

application.

The writ petition is therefore allowed. The 2nd respondent

is directed to consider Ext.P3 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.1949 OF 2023

APPENDIX OF WP(C) 1949/2023

PETITIONER EXHIBITS

Exhibit-P1 A TRUE COPY OF THE POSSESSION CERTIFICATE NUMBER 65338458 DATED 04.06.2022 ISSUED BY THE THIRD RESPONDENT.

Exhibit-P2 A TRUE COPY OF THE KLU ORDER D.DIS.M.626/2007 DATED 23.03.2007 ISSUED BY THE FIRST RESPONDENT.

Exhibit-P3 A TRUE COPY OF THE APPLICATION DATED 11.01.2023 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT ALONG WITH RECEIPT.

Exhibit-P4 A TRUE COPY OF THE JUDGMENT DATED 16.12.2020 IN W.P.(C) NO.26007/2020 OF THIS HON'BLE COURT.

RESPONDENT'S EXHIBITS : NIL