Resmy vs Revenue Divisional Officer, ...
2023 Latest Caselaw 880 Ker

         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
              THE HONOURABLE MR.JUSTICE N.NAGARESH
 TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944
                     WP(C) NO. 1424 OF 2023
PETITIONER:

         RESMY, W/O SHAFEEK
         AGED 44 YEARS
         MAMBILLY HOUSE, PALLIPRAM KARA
         MUDIKKAL P.O., ERNAKULAM, PIN - 683547

         BY ADV T.K.AJITHKUMAR (VALATH)


RESPONDENTS:

    1    REVENUE DIVISIONAL OFFICER, MUVATTUPUZHA
         OFFICE OF THE REVENUE DIVISIONAL OFFICE,
         MUVATTUPUZHA P.O., PIN - 686661
    2    THE TAHSILDAR (LR)
         KOTHAMANGALAM TALUK OFFICE REVENUE TOWER,
         ERNAKULAM DISTRICT, PIN - 686666
    3    THE VILLAGE OFFICER, ERAMALLOOR VILAGE
         ERAMALLOOR VILLAGE OFFICE,
         NELLIKUZHY, ERNAKULAM DISTRICT,
         PIN - 686691


         BY ADV SMT.DEEPA NARAYANAN SR GP


     THIS WRIT PETITION       (CIVIL) HAVING COME UP    FOR
ADMISSION ON 17.01.2023,      THE COURT ON THE SAME     DAY
DELIVERED THE FOLLOWING:
 WP(C) No.1424 of 2023

                               2


                           JUDGMENT

Dated this the 17th day of January, 2023

The petitioner is before this Court aggrieved by the

omission of the 2nd respondent-Tahsildar in entertaining

Form A 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 4.05 Ares of land in

Survey No.279/1A-2-3 and 19.84 Ares of land in Survey

No.279/1A-2-2 of Eramalloor Village of Kothamangalam Taluk

in Ernakulam District. The predecessor/previous owner of the

property 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.P3

order under Clause 6 of the Kerala Land Utilisation Order,

1967 permitting to use the land for non-agricultural purposes. WP(C) No.1424 of 2023

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 2015, 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 2015.

The veracity and the genuineness of Ext.P3 proceedings

under the Kerala Land Utilisation Order, 1967 are liable to be WP(C) No.1424 of 2023

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 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.1424 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 WP(C) No.1424 of 2023

petitioner.

9. The Government Pleader pointed out that the land

is included in the land Data Bank. The petitioner states that he

has already submitted Ext.P6 application in Form-5 to remove

the land from Data Bank.

In the circumstances, there will be a direction to the

1st respondent-Revenue Divisional Officer to consider Ext.P6

Form-5 application submitted by the petitioner and take a

decision thereon, within a period of one month. Depending

upon the outcome of Ext.P6 Form-5 application, the

2nd respondent-Tahsildar shall consider Ext.P4 Form-A

application of the petitioner and pass appropriate orders

thereon, within a further period of one month.

Sd/-

N.NAGARESH JUDGE spk WP(C) No.1424 of 2023

APPENDIX OF WP(C) 1424/2023

PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE TAX RECEIPT DATED 11-4-2022 ISSUED BY THE 3RD RESPONDENT Exhibit P2 THE TRUE COPY OF THE RELEVANT PAGE OF THE DATA BANK Exhibit P3 THE TRUE COPY OF THE KLU ORDER DATED 29-1-2015, ISSUED BY THE 1ST RESPONDENT Exhibit P4 THE PHOTO COPY OF THE APPLICATION DATED 10-1-2023 WITH FORM A UNDER SECTION 6A OF THE LAND TAX ACT,1961 SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT Exhibit P5 THE TRUE COPY OF THE RECEIPT DATED 10-

1-2023 ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT Exhibit P6 THE TRUE COPY OF THE APPLICATION DATED 11-1-2023 SUBMITTED TO THE 1ST RESPONDENT Exhibit P7 THE TRUE COPY OF THE RECEIPT DATED 11-

1-2023 ISSUED FROM THE OFFICE OF THE 3RD RESPONDENT FOR PAYMENT OF FEE Exhibit P8 THE PHOTO COPY OF THE JUDGMENT IN WP(C) NO.41548/2022 DATED 20-12-2022