Kerala High Court
Rahul Gopi vs The District Collector on 16 February, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
FRIDAY, THE 16TH DAY OF FEBRUARY 2024 / 27TH MAGHA, 1945
WP(C) NO.6068 OF 2024
PETITIONER:
RAHUL GOPI, AGED 31 YEARS
S/O.GOPIDAKSHAN, PATTATHIPARAMBIL HOUSE,
KOTTAMURY P.O, THRISSUR DISTRICT, PIN - 680732
BY ADV BINIYAMIN K.S.
RESPONDENTS:
1 THE DISTRICT COLLECTOR
CIVIL STATION THRISSUR, AYYANTHOLE P.O,
THRISSUR DISTRICT, PIN - 680003
2 THE REVENUE DIVISIONAL OFFICER
THRISSUR REVENUE DIVISIONAL OFFICE, CIVIL STATION
THRISSUR, AYYANTHOLE P.O, THRISSUR DISTRICT,
PIN - 680003
3 THE TAHSILDAR
CHALAKKUDY TALUK, CHALAKKUDY P.O, THRISSUR
DISTRICT, PIN - 680307
4 THE VILLAGE OFFICER
KURUVILASSERY VILLAGE OFFICE, KURUVILASSERY P.O,
THRISSUR DISTRICT, PIN - 680732
BY SMT.R.DEVI SHRI, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 16.02.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C) No.6068 of 2024 2
JUDGMENT
The petitioner is the owner in possession of
16.19 Ares of land comprised in Sy.No.24/3 of
Kuruvilassery Village, Chalakudy Taluk, Thrissur
District as evident from Ext.P1 tax receipt.
2. The petitioner was issued with Ext.P7 order
under Clause 6(2) of the Kerala Land Utilisation
Order 1967 (for brevity, 'the KLU Order'), for
utilising the land for other purposes. The
petitioner thereafter submitted Ext.P8 application
in Form-A before the 3rd respondent/Tahsildar under
Section 6A of the Kerala Land Tax Act, 1961 [for
brevity, 'the Act, 1961'] requesting to re-assess
the basic tax and to make necessary entries in the
Basic Tax Register. The grievance of the
petitioner is that Ext.P8 application is not so
far considered by the 3rd respondent. Accordingly,
the petitioner has filed this writ petition.
3. Heard the learned counsel for the
petitioner and the learned Government Pleader.
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 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) KLT 612] and held that when an applicant
has secured orders under the KLU 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
Act, 1961. Since the petitioner was permitted to
change the nature of the land pursuant to passing
of an order under the KLU 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, this writ petition is allowed.
The 3rd respondent is directed to consider Ext.P8
application 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. The
petitioner shall produce a copy of the writ
petition along with a copy of this judgment before
the 3rd respondent for due compliance.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
sp/16/02/2024
APPENDIX
PETITIONER'S EXHIBITS:-
Exhibit-P1 TRUE COPY OF THE TAX RECEIPT DATED
03.05.2016
Exhibit-P2 TRUE COPY OF THE RELEVANT EXTRACT OF
DATA BANK
Exhibit-P3 TRUE COPY OF THE PETITION FILED BY THE
PETITIONER BEFORE THE 1ST RESPONDENT
DATED 13-05-2017
Exhibit-P4 TRUE COPY OF THE JUDGMENT IN W.P.(C)
NO.17248/2017 DATED 08.11.2017
Exhibit-P5 TRUE COPY OF THE ORDER ISSUED BY THE
2ND RESPONDENT BEARING NO.D4-
2592/2018D.DIS DATED 23.04.2018
Exhibit-P6 TRUE COPY OF THE JUDGMENT IN WP (C)
NO.5768/2020 ISSUED BY THIS HON'BLE
HIGH COURT DATED 27.02.2020
Exhibit-P7 TRUE COPY OF THE ORDER ISSUED BY THE
2ND RESPONDENT BEARING NO.B5-
8648/2022R.DIS DATED 02.07.2022
Exhibit-P8 TRUE COPY OF THE FORM A APPLICATION
ALONG WITH COVERING LETTER SUBMITTED BY
THE PETITIONER BEFORE 3RD RESPONDENT
DATED 01.12.2021
