Kerala High Court
Bava T.M vs State Of Kerala on 23 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 23RD DAY OF FEBRUARY 2024 / 4TH PHALGUNA, 1945
WP(C) NO. 40262 OF 2023
PETITIONER:
BAVA T.M.
AGED 80 YEARS
S/O. MUHAMMED, THARAYIL HOUSE,
SREEMOOLANAGARAM, THEKKUMBHAGUM,
KUNNATHUNADU, ERNAKULAM,
PIN - 683 580.
BY ADV K.C.VINCENT
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY SECRETARY
DEPARTMENT OF REVENUE, SECRETARIAT,
THIRUVANANTHAPURAM,
PIN - 695 001.
2 THE REVENUE DIVISIONAL OFFICER
OFFICE OF THE REVENUE DIVISIONAL OFFICER,
MUVATTUPUZHA, ERNAKULAM,
PIN - 686 669.
3 THE TAHSILDAR (LAND RECORDS)
KUNNATHUNADU TALUK, PERUMBAVOOR P.O.,
ERNAKULAM, PIN - 683 543.
4 THE VILLAGE OFFICER
MARAMPILLY VILLAGE, PERUMBAVOOR,
ERNAKULAM, PIN - 683 105.
SMT. DEVISHREE - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 23.02.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
WP(C).No.40262 OF 2023
2
JUDGMENT
The petitioner and another person are in joint
ownership and possession of total extent of 10.20
Ares of land comprised in Re.Sy. Nos.255/9, 13.80
Ares in 255/8, 10.60 Ares in 255/2, 3.20 Ares in 255/5,
4.43 Ares in 255/7-1, 10.30 Ares in 255/1, 24.20 Ares
in 255/4 and 17.70 Ares in 255/1-2 of Block No.23 of
Marampilly Village in Kunnathunadu Taluk, Ernakulam
District. Though the land is shown as 'Nilam' in the
revenue records, it is not suitable for paddy
cultivation. They obtained Ext.P2 proceedings under
Clause 6(2) of the Kerala Land Utilisation Order, 1967
(for short, 'KLU Order') for conversion of the land.
The petitioner thereafter submitted Ext.P4 application
before the 3rd respondent, the Tahsildar under Section
6(3) of the Kerala Land Tax Act, 1961 in Form A
requesting to re-assess the Basic Tax and to make
WP(C).No.40262 OF 2023
necessary entries in the Basic Tax Register. The
grievance of the petitioner is that Ext.P4 is not so far
considered by the 3rd respondent, the Tahsildar.
Accordingly, the petitioner has filed this writ petition.
2. Heard the learned counsel for the petitioner
and the learned Government Pleader for the
respondents.
3. 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, 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
WP(C).No.40262 OF 2023
assessment of the property under Section 6A of the
Kerala Land Tax Act, 1961.
4. 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
Kerala Land Tax Act, 1961. Since the petitioner was
permitted to change the nature of the land pursuant
to the 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
WP(C).No.40262 OF 2023
verifying the veracity/genuineness of the permission
obtained under the KLU Order, if necessary.
5. The 3rd respondent is directed to consider
Ext.P4 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 writ petition is disposed of with the above
direction.
Sd/-
MURALI PURUSHOTHAMAN
JUDGE
SPR
WP(C).No.40262 OF 2023
APPENDIX
PETITIONER'S EXHIBITS:-
EXHIBIT P1 A TRUE COPY OF THE TAX RECEIPT DATED
06.09.2022.
EXHIBIT P2 A TRUE COPY OF THE PROCEEDINGS OF THE 2ND
RESPONDENT DATED 17.06.2008 BEARING NO. K
DIS 868/08/A9 WITH A RE-TYPED COPY.
EXHIBIT P3 A TRUE COPY OF THE RELEVANT PAGE OF THE
DATA BANK DATED NIL.
EXHIBIT P4 A TRUE COPY OF THE APPLICATION IN FORM A
DATED 31.10.2023 WITH RECEIPT NO.9534/23
DATED 02.11.2023, FOR SUBMISSION BEFORE
THE 3RD RESPONDENT.
RESPONDENTS EXHIBITS: NIL.
