Kerala High Court
Shiji Haris vs The Revenue Divisional Officer (Rdo) ... on 6 February, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
TUESDAY, THE 6TH DAY OF FEBRUARY 2024 / 17TH MAGHA, 1945
WP(C) NO. 2742 OF 2024
PETITIONER:
SHIJI HARIS
AGED 50 YEARS
W/O HARIS, PUTHIRI HOUSE, VALLAM KARA, RAYONPURAM,
PERUMBAVOOR, ERNAKULAM, PIN - 683543
BY ADVS.
K.R.PRATHISH
P.K.SREEVALSAKRISHNAN
RESPONDENTS:
1 THE REVENUE DIVISIONAL OFFICER (RDO) MUVATTUPUZHA
REVENUE DIVISIONAL OFFICE, MUVATTUPUZHA ERNAKULAM
DISTRICT, PIN - 686673
2 THE TAHSILDAR (LR)
KUNNATHUNADU TALUK OFFICE, PERUMBAVOOR, ERNAKULAM
DISTRICT, PIN - 683543
3 THE TALUK SURVEYOR
KUNNATHUNADU TALUK OFFICE, PERUMBAVOOR, ERNAKULAM
DISTRICT, PIN - 683543
4 VILLAGE OFFICER
CHELLAMATTAM VILLAGE OFFICE, PERUMBAVOOR, ERNAKULAM,
PIN - 683562
OTHER PRESENT:
SMT.R.DEVI SHRI, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.2742 of 2024
2
JUDGMENT
The petitioner is the owner in possession of 23.31 Ares
of property of Chellamattam Village by virtue of settlement
deed bearing No.2561/2021 dated 11.08.2021 and
settlement deed bearing No.2216/2021 dated 16.07.2021 of
Perumbavoor Sub Registry Office.
2. The petitioner's husband, the predecessor in interest
had obtained Ext.P3 order under Clause 6(2) of the Kerala
Land Utilisation Order, 1967 (for short, 'KLU Order) for
utilising the land for other purposes. The properties were
removed from the data bank as per Exts.P4(a) and P4(b)
orders. The petitioner thereafter submitted Exts.P5(a) and
P5(b) applications before the 2 nd respondent Tahsildar under
Section 6A of the Kerala Land Tax Act, 1961 in Form A to re-
assess the Basic Tax and to make necessary entries in the
Basic Tax Register. The grievance of the petitioner is that
Exts.P5(a) and P5(b) are not so far considered by the 2 nd
respondent. Accordingly, the petitioner has filed this writ
petition.
3. Heard the learned counsel for the petitioner and
the learned Government Pleader for the respondents.
4. This Court has considered the issue of
reassessment of land tax on the basis of the orders obtained
under the KLU Order, 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 Clause
6(2) of the KLU Order permitting conversion of the land, 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.
5. A Division Bench of this Court also considered the
said issue in District Collector, Ernakulam and others v.
Fr.Jose Uppani and others (2020 (4) KIT 612] and held
that when an applicant has secured orders under the KLU
Oder 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 provisions of the Kerala Land Tax Act, 1961. Since the
nature of the land is changed pursuant to order passed
under the Kerala Land Utilisation Order, 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, after verifying the veracity/genuineness
of the permission obtained under the KLU Order, if
necessary. Accordingly, the writ petition is allowed. The 2 nd
respondent is directed to consider Ext.P5(a) and Ext.P5(b)
applications in Form A submitted by the petitioner, in
accordance with law and pass appropriate orders thereon,
within a period of two months from the date of receipt of a
copy of this judgment.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
bng
APPENDIX OF WP(C) 2742/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE TAX RECEIPTS DATED
10.10.2023 COVERING TOTAL EXTENT OF
23.31 ARES ALONG WITH OTHER PROPERTIES
FOR THE YEAR 2023-2024 ISSUED BY THE
VILLAGE OFFICER IN THE NAME OF THE
PETITIONER
Exhibit P2 TRUE COPY OF THE MUNICIPALITY LICENCE
DATED 09.05.2023 TO THE PETITIONER'S
HUSBAND PLYWOOD UNIT ISSUED BY THE
PERUMBAVOOR MUNICIPALITY
Exhibit P3 TRUE COPY OF THE ORDER OF THE RDO,
MUVATTUPUZHA BEARING NO. K.DS-
884/2015/A9 DATED 27.03.2015 UNDER
CLAUSE 6(2) OF KLU
Exhibit P4(a) TRUE COPY OF THE PROCEEDINGS BEARING NO.
12899/2023 OF RDO IN FORM 5 APPLICATION
OF 04.05 ARES OF PROPERTY IN RE. SY. NO.
18/5-2 DATED 28.12.2023
Exhibit P4(b) TRUE COPY OF THE PROCEEDINGS BEARING NO.
12901/2023 OF RDO IN FORM 5 APPLICATION
FOR 18.81 ARES OF PROPERTY IN RE.SY. NO.
18/3-2 AND 18/5 DATED 28.12.2023
Exhibit P5(a) TRUE COPY OF THE REPRESENTATION
SUBMITTED BY THE PETITIONER OF 04.05
ARES OF PROPERTY IN RE. SY.NO. 18/5-2
DATED 08.01.2024 ALONG WITH FORM A
BEFORE 2ND RESPONDENT ALONG WITH RECEIPT
Exhibit P5(b) TRUE COPY OF THE REPRESENTATION
SUBMITTED BY THE PETITIONER OF 18.81
ARES OF PROPERTY IN RE. SY.NO. 18/3-2
AND 18/5 DATED 08.01.2024 ALONG WITH
FORM A BEFORE 2ND RESPONDENT ALONG WITH
RECEIPT
