Sudarsan vs State Of Kerala
2023 Latest Caselaw 5706 Ker

                 IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
              THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
         TUESDAY, THE 16TH DAY OF MAY 2023 / 26TH VAISAKHA, 1945
                          WP(C) NO. 15859 OF 2023
PETITIONER:

              SUDARSAN
              AGED 59 YEARS
              S/O KESAVAPANICKER, AADITHYA HOUSE, PERUMBAVOOR,
              ERNAKULAM, PIN - 683542
              BY ADV K.C.VINCENT


RESPONDENTS:

     1        STATE OF KERALA
              REPRESENTED BY SECRETARY DEPARTMENT OF REVENUE,
              SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
     2        THE REVENUE DIVISIONAL OFFICER
              OFFICE OF THE REVENUE DIVISIONAL OFFICER, MUVATTUPUZHA,
              PIN - 686669
     3        THE TAHSILDAR (LAND RECORDS)
              KUNNATHUNADU TALUK, PERUMBAVOOR P.O., ERNAKULAM,
              PIN - 683543
     4        THE VILLAGE OFFICER
              PERUMBAVOOR, PERUMBAVOOR P.O, PIN - 683542

              SMT.DEVI SHRI R.-GP
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
16.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.15859 OF 2023
                                 2




                     J U D G M E N T

The petitioner is before this Court aggrieved by the

omission of the 3rd respondent-Tahsildar in entertaining Ext.P3

Form-A application submitted by the petitioner for reassessment

of rate of Basic Tax on land and for making necessary entries in

the Basic Tax Register.

2. The petitioner is owner of 40 Square Metres of land in

Re-Survey No.14/2, 5.55 Ares of land in Re-Survey No.14,

15.80 Ares of land in Re-Survey No.205/12-2-2, 1.90 Ares of

land in Re-Survey No.205/12-2-2-2 and 10.28 Ares of land in

Re-Survey No.18 of Perumbavoor Village, Kunnathunadu Taluk

in Ernakulam 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 WP(C) NO.15859 OF 2023

Utilisation Order, 1967 permitting to use the land for non-

agricultural purposes.

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 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.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 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.P2 proceedings are of the year 2015. The veracity and the WP(C) NO.15859 OF 2023

genuineness of Ext.P2 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

reassessment 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.15859 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

Kerala Land Utilisation Order, 1967 produced by the petitioner. WP(C) NO.15859 OF 2023

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

Tahsildar 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 two months. The

3rd respondent-Tahsildar shall advert to the judgment of this

Court in Sealand Builders Pvt. Ltd. v. Revenue Divisional

Officer, Fort Kochi and others reported in [2020 (4) KHC 764]

while taking a decision.

sd/-

SHOBA ANNAMMA EAPEN JUDGE hmh WP(C) NO.15859 OF 2023

APPENDIX OF WP(C) 15859/2023

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE TAX RECEIPT DT 14.8.2020 Exhibit P1(a) A TRUE COPY OF THE TAX RECEIPT DT 19.6.2020 Exhibit P2 A TRUE COPY OF THE PROCEEDINGS NO.

4799/2015/K.DIS. DATED 18.08.2015 OF THE REVENUE DIVISIONAL OFFICER, MUVATTUPUZHA Exhibit P3 A TRUE COPY OF THE APPLICATION IN FORM A WITH RECEIPT DATED 05.04.2023 Exhibit P4 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P.(C) NO. 38833 OF 2022 DT 02.12.2022