A. Deepa v. Revenue Divisional Officer Palakkad and others

## _`IN THE HIGH COURT OF KERALA AT ERNAKULAM`_ ## _`PRESENT`_ ``` THE HONOURABLE MR.JUSTICE N.NAGARESH ``` ``` MONDAY, THE 17[TH] DAY OF OCTOBER 2022/ 25TH ASWINA, 1944 ``` ``` WP(C) NO. 29191 OF 2022 ``` ## _`PETITIONER`_ ``` A.DEEPA, AGED 58 YEARS W/O. SAJEEVAN, PALLATHAMPULLY, THATHAMANGALAM P.O, CHITTUR, PALAKKAD DISTRICT., PIN – 678102 ``` ``` BY ADVS. JACOB SEBASTIAN K.V.WINSTON ANU JACOB ``` ## _`RESPONDENT`_ ``` 1THE REVENUE DIVISIONAL OFFICER PALAKKAD OFFICE OF THE REVENUE DIVISIONAL OFFICER PALAKKAD, PALAKKAD HEAD POST OFFICE, PALAKKAD DISTRICT., PIN – 678001 ``` ``` 2THE ADDITIONAL TAHSILDAR (LAND RECORDS), TALUK OFFICE, CIVIL STATION, PALAKKAD HEAD POST OFFICE, PALAKKAD DISTRICT., PIN – 678001 ``` - _`3 THE VILLAGE OFFICER, KODUMBA VILLAGE, KODUMBA P.O, PALAKKAD DISTRICT., PIN – 678651`_ W.P(C) No.29191 of 2022 2 ] ``` 4THE AGRICULTURAL OFFICER, KODUMBA PANCHAYAT, KODUMBA P.O, PALAKKAD DISTRICT., PIN - 678651 ``` ``` SRI.ASWIN SETHUMADHAVAN SR.GP ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` W.P(C) No.29191 of 2022 3 ] ## **J U D G M E N T** Dated this the 17[th] day of October, 2022 The petitioner is before this Court aggrieved by the alleged omission of the 2[nd] respondent-Additional Tahsildar (Land Records) in entertaining a representation submitted by the petitioner for re-assessment of rate of Basic Tax on land and for making necessary entries in the Basic Tax Register. 2. The petitioner is owner of 0.2795 Hectares of property in Block No.46, Old Survey No.2/7, Re-Survey No.2/3 in Kodumba Village, Palakkad Taluk of Palakkad District. The property in question was purchased in the year 1992. The petitioner approached the Revenue Divisional Officer invoking the provisions of the Kerala Land Utilisation Order, 1967 seeking to permit the petitioner to use the land for nonagricultural purposes. The Revenue Divisional Officer passed Ext.P2 order invoking Clause 6 of the Kerala Land Utilisation W.P(C) No.29191 of 2022 4 ] Order, 1967 and permitting the petitioner 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 2006, 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 land tax and to make necessary entries in the Basic Tax Register. The second respondent, however, has not passed any orders on the application. Hence, the petitioner has approached this Court. 4. The Senior Government Pleader entered appearance 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.P2 proceedings are of the year 2006. The veracity and the genuineness of Ext.P2 W.P(C) No.29191 of 2022 5 ] proceedings under the Kerala Land Utilisation Order is liable to be verified. The present status of the land will also have to be ascertained before passing orders on the application for re-assessment of Basic Tax. 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 W.P(C) No.29191 of 2022 6 ] Kerala Land Tax Act,1961. 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 proceedings 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 proceedings under the Kerala W.P(C) No.29191 of 2022 7 ] Land Utilisation Order produced by the petitioner. The writ petition is therefore allowed. The 2[nd] respondent 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 one month. Sd/- ## **N. NAGARESH, JUDGE** smm W.P(C) No.29191 of 2022 8 ] ## _`APPENDIX OF WP(C) 29191/2022`_ ``` PETITIONER EXHIBITS ``` ``` Exhibit-P1A TRUE COPY OF SALE DEED NO.2017/1992, SRO PALAKKAD DATED 13.04.1992. ``` ``` Exhibit-P2A TRUE COPY OF THE KLU ORDER D.DIS.M.1664/2006 DATED 21.04.2006 ISSUED BY THE FIRST RESPONDENT. ``` ``` Exhibit-P3A TRUE COPY OF THE APPLICATION DATED 31.08.2022 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT ALONG WITH RECEIPT ISSUED FROM THE OFFICE OF THE SECOND RESPONDENT. ``` ``` Exhibit-P4A TRUE COPY OF THE JUDGMENT DATED 16.12.2020 IN W.P.(C) NO.26007/2020 OF THIS HON'BLE COURT. ```