High Court of KeralaSingle JudgeWrit petition allowed in part; Ext.P4 set aside...

George Varghese, Lalu Varghese, Jolly K. George, Abraham George v State of Kerala and Others

Case / Petition Number:W.P.(C). No. 15190 of 2020

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • P. V. Kunhikrishnan
Judgment Date
2022-06-13
Court Decision / Holding
Writ petition allowed in part: Ext.P4 (fee/land-use change) set aside; Ext.P3’s direction to comply under Section 27A set aside; petitioner to be free to approach authorities for reassessment under the Kerala Land Tax Act, 1961, with proper documents; the authorities to consider such application in accordance with law.
Final Disposition
Writ petition allowed in part; Ext.P4 set aside; Ext.P3 to the extent of 27A set aside; petitioner may pursue reassessment under Kerala Land Tax Act, 1961.

Parties to the Case

Appellants / Petitioners

  • George Varghese
  • Lalu Varghese
  • Jolly K. George
  • Abraham George

Respondents

  • State of Kerala represented by its Chief Secretary, Government Secretariat, Thiruvananthapuram 695 001
  • The District Collector, Kottayam, Kumily Road, Collectorate, Kottayam 686 001
  • The Revenue Divisional Officer, RDO Office, Kottayam 686 001
  • The Village Officer, Changanacherry Village, Kottayam District 686 101
  • Addl.R5. Joyce George W/O Abraham George, Palathinkal House, Karikuzhi P.O., Thalavadi, Alappuzha District
  • Addl.R6. Jerrin Abraham George, S/O Abraham George, Palathinkal House, Karikuzhi P.O., Thalavadi, Alappuzha District
  • Addl.R7. Sherrin Annie George D/O Abraham George, Palathinkal House, Karikuzhi P.O., Thalavadi, Alappuzha District
  • Addl.R8. Irene Maria George D/O Abraham George, Palathinkal House, Karikuzhi P.O., Thalavadi, Alappuzha District

Legal Representation & Advocates

Counsels for Petitioners

  • • Jomy George
  • • R. Padmaraj
  • • Deepak Mohan
  • • Chitra N. Das
  • • Shri. Rishab S.

Counsels for Respondents

  • • Sri. K.J. Manu Raj (Government Pleader)

Case Synopsis & Summary

George Varghese, Lalu Varghese, Jolly K. George and Abraham George (petitioners) filed WP(C) No.15190 of 2020 challenging orders under the Kerala Land Utilization Order, 1967 (KLUO) and the Kerala Conservation of Paddy Land and Wetland Act, 2008 (the 2008 Act). The petition seeks quashing Exhibit P-3 (an order invoking Ordinance No. 26798/Leg.B2/2017/Law) and Exhibit P-4, and to permit change of land use under Clause 6 of the KLUO without levy of fee. It also contends that Section 27A of the 2008 Act is not applicable to applications submitted before the amending Act 29 of 2018, and prays for relief on the basis of Clause 6 and KLUO provisions. During proceedings, the court notes that Ext.P1 was dated 20.09.2017 (pre-cut-off 30.12.2017) and that there cannot be retroactive application of amended provisions. The judgment refers to a line of precedents, including District Collector, Ernakulam v. Fr. Jose Uppani; Mariyumma; Tahsildar v. Renjit George; and Revenue Divisional Officer, Fort Kochi v. Jalaja Dileep, to interpret the interaction between KLUO and the 2008 Act. The court ultimately holds that the Tahsildar’s direction to collect 25% conversion charges under Section 27A cannot be sustained, and that the 27C provisions do not retroactively apply to pre-amendment applications. The petition is allowed in part, with Ext.P4 set aside and Ext.P3’s 27A directive set aside; petitioners may pursue reassessment under the Kerala Land Tax Act, 1961.

Provisions of Law Cited

Kerala Land Utilization Order, 1967 – Clause 6 (and Rule 6)Kerala Conservation of Paddy Land and Wetland Act, 2008 – Section 27AKerala Conservation of Paddy Land and Wetland Act, 2008 – Section 27C(1)Ordinance No. 26798/Leg.B2/2017/LawAmending Act 29 of 2018Kerala Land Tax Act, 1961Rule 6 of Kerala Land Utilization Order, 1967

Legal Doctrines & Maxims

  • Entries in the Basic Tax Register cannot be changed (Revenue Divisional Officer, Fort Kochi v. Jalaja Dileep)
  • Where the provisions of the statute are clear and unambiguous, there is no power to expand the scope of the law by directions contrary to its mandate (Renjit George, Supra)
  • Mariyumma (supra) – without defacing Basic Tax Register, necessary additional entries can be made under KLUO based on orders of statutory authority

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners contended that Exhibit P-3 (the order invoking the ordinance) and Exhibit P-4 (the consequential communication) were issued in a manner incompatible with the Kerala Land Utilization Order, 1967, and the Kerala Conservation of Paddy Land and Wetland Act, 2008. They urged that their application submitted on 20.09.2017 fell before the cut-off date 30.12.2017 and thus must be governed by the pre-amendment provisions of the KLUO and the 2008 Act. They argued for quashing any directions that compel payment of fees or conversion charges under Section 27A, and for permitting change of land use under Clause 6 of the KLUO without levy of fee.

Contentions of Respondents

The respondents argued that the authorities acted within the statutory framework, invoking Ordinance No. 26798/Leg.B2/2017/Law and the 2018 amendment to the 2008 Act. They asserted that Section 27A and Section 27C govern conversion and associated charges and that Timely compliance with government directives was required. The Government Pleader contended that the 27A regime could be invoked in line with the amended Act and Ordinances, and that reassessment processes under the Kerala Land Tax Act, 1961 were available if required.

Cited Precedents (4)

Case NameCitationTreatmentExplanation
District Collector, Ernakulam and Others v. Fr.Jose Uppani and Others2020 (4) KHC 394PositiveUsed to discuss whether Section 27C applies conditionally and to support the approach that pre-amendment applications fall under the earlier statutory regime.
Mariyumma (supra)Not providedPositiveCited for the proposition that additional entries can be made under KLUO without defacing the Basic Tax Register, guiding the Tahsildar’s approach.
Tahsildar v. Renjit George2020(2) KLT 13PositiveApplied to support the view that when provisions are clear, the authority cannot extend the scope of law by directions contrary to statutory mandates.
Revenue Divisional Officer, Fort Kochi v. Jalaja Dileep2014(1) KLT 161PositiveHeld that entries in the Basic Tax Register cannot be changed; used as a doctrinal anchor for subsequent decisions.

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Extracted Judgment Text

Exact text extracted from official judgment records.

## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN MONDAY, THE 13[TH] DAY OF JUNE 2022 / 23RD JYAISHTA, 1944 ``` ## **`WP(C) NO. 15190 OF 2020`** ## **`PETITIONER/S:`** - `1 GEORGE VARGHESE AGED 51 YEARS CHINGAMPARAMBIL HOUSE, I.E NAGAR, VEROOR, CHANGANACHERRY, KOTTAYAM DISTRICT.` - `2 LALU VARGHESE, CHINGAMPARAMBIL HOUSE, I.E NAGAR, VEROOR, CHANGANACHERRY, KOTTAYAM DISTRICT.` - `3 JOLLY K. GEORGE, KATTAMPALLIL HOUSE, THRIKODITHANAM P.O, CHANGANACHERRY, KOTTAYAM DISTRICT.` - `4 ABRAHAM GEORGE, PALATHINGAL HOUSE, KARIKUZHI P.O, THALAVADI, ALAPPUZHA DISTRICT. BY ADVS. JOMY GEORGE R.PADMARAJ DEEPAK MOHAN CHITRA N. DAS SHRI.RISHAB S.` ## **`RESPONDENT/S:`** - `1 STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001` - `2 THE DISTRICT COLLECTOR, KOTTAYAM , KUMILY ROAD, COLLECTORATE, KOTTAYAM 686 001` - `3 THE REVENUE DIVISIONAL OFFICER, RDO OFFICE, KOTTAYAM 686 001` - `4 THE VILLAGE OFFICER, CHANGANACHERRY VILLAGE, KOTTAYAM DISTRICT 686 101` -2- W.P.(C). No. 15190 of 2020 - `5 ADDL.R5. JOYCE GEORGE W/O.ABRAHAM GEORGE, PALATHINKAL HOUSE, KARIKUZHI P.O., THALAVADI, ALAPPUZHA DISTRICT` - `6 ADDL.R6. JERRIN ABRAHAM GEORGE, S//O.ABRAHAM GEORGE, PALATHINKAL HOUSE, KARIKUZHI P.O., THALAVADI, ALAPPUZHA DISTRICT` - `7 ADDL.R7. SHERRIN ANNIE GEORGE D//O.ABRAHAM GEORGE, PALATHINKAL HOUSE, KARIKUZHI P.O., THALAVADI, ALAPPUZHA DISTRICT` - `8 ADDL.R8. IRENE MARIA GEORGE D//O.ABRAHAM GEORGE, PALATHINKAL HOUSE, KARIKUZHI P.O., THALAVADI, ALAPPUZHA DISTRICT` ``` [ADDITIONAL RESPONDENTS ARE IMPLEADED AS PER ORDER DATED 26.07.2021 IN I.A.1/2021 IN WP(C)15190/2020.] ``` ## **`OTHER PRESENT:`** ``` SMT.DEEPA NARAYANAN, SR.GP ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` -3- W.P.(C). No. 15190 of 2020 ## **P.V.KUNHIKRISHNAN, J.** ====================================================== W.P.(C) No. 15190 of 2020 ============================================================= Dated this the 13[th ] day of June, 2022 ## **JUDGMENT** The above writ petition is filed with following prayers: _“a) issue a writ of certiorari or any other appropriate writ order or direction quashing Exhibit P-3 Order to the extent the provisions of ordinance No. 26798/Leg.B2/2017/Law dated 30.12.2017 is invoked and made applicable while allowing Exhibit P-1 application and direct the 3[rd] respondent to pass fresh orders on the basis of Clause 6 of Kerala Land Utilization Order alone._ _b) issue a writ of certiorari or any other appropriate writ order or direction quashing Exhibit P-4 and to permit the change in the nature of use of the land without levying any fee._ _c) To declare that Section 27 A of the Act is not applicable to the petitioners application which is submitted before the inclusion of provisions of amending Act 29 of 2018 in the Kerala Conservation of Paddy Land and Wet Land Act, 2008. And_ _d) issue such other order or direction as deem fit to the facts and circumstances of the case.” (Sic)_ -4- W.P.(C). No. 15190 of 2020 ## 2. When this writ petition came up for consideration on 10.08.2020, this Court passed the following order: _“The counsel for the petitioners would ensure that an additional copy of memorandum of this WP(C) is served on Sri.K.J.Manu Raj, learned Government Pleader, appearing for the respondents today itself._ _The 3[rd] respondent RDO will get specific instructions as to whether the petitioners had submitted Ext.P1 application dated 20.9.2017 under Rule 6 of the Kerala Land Utilization Order, as acknowledged in Ext.P1 receipt dated 20.9.2017 and as referred to in Ext.P2 judgment before the cut-off date of 30.12.2017, and as to why the date of application filed under Rule 6 of the KLU Order has not been explicitly mentioned in Ext.P3 proceedings._ _List on 18.8.2020”_ 3. Today, the learned Government Pleader submitted that Ext.P1 application is dated 20.09.2017 and it is received on 20.09.2017. Therefore, it is before the cut of date of 30.12.2017 and the application of the petitioner is to be considered as per the Kerala Land Utilisation Order, and there cannot be any -5- W.P.(C). No. 15190 of 2020 direction to comply with the direction in Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (for short the Act). This point is considered by this Court in detail in **District Collector, Ernakulam and Others v. Fr.Jose Uppani and Others [2020 (4) KHC 394]** . The relevant paragraphs are extracted hereunder: _“(5) No attempt shall be made to alter or change or modify the revenue records relating to the paddy land or wetland or unnotified land otherwise than in accordance with sub-section(3)."_ _6. On a reading of the said provision it is clear that, Section 27C applies, wherever a part of survey number of subdivision is permitted to be converted under Sections 8,9,10 or 27A of Act 2008, and in which case, a new subdivision shall be created for the extent for which such orders for conversion are issued. Therefore it is clear that, Section 27C deals with a situation where an order is passed to convert the land as per the provisions of the Kerala Conservation of Paddy Land and WetLand Act, 2008. The rest of the provisions there under are consequential to Section 27C(1) and therefore only under the circumstances prescribed_ -6- W.P.(C). No. 15190 of 2020 _under Section 27C(1), the procedure can be followed by the Tahsildar._ _7. However, it is an admitted fact that the application was submitted by the writ petitioners on the basis of the orders secured by them under the provisions of the Kerala Land Utilization Order, 1967. Therefore, the provisions of Section 27C have no application. The issue with respect to the alteration of the entries in the Basic Tax Register was considered by the Apex Court in Revenue Divisional Officer, Fort Kochi Vs. Jalaja Dileep [2014(1) KLT 161 = 2014 (1) KHC 96] and held that the entries contained in the Basic Tax Register cannot be changed. However, the Division Bench of this Court in Mariyumma (supra) has held that, without defacing the entry contained in the Basic Tax Register, necessary additional entries can be made on the basis of the orders passed by the statutory authority under the Kerala Land Utilization Order, 1967. It was accordingly that the applications were submitted by the writ petitioners before the Tahsildar. Therefore, the Tahsildar should have considered the applications submitted by the writ petitioners in terms of the proposition of law laid down by the Division Bench in Mariyumma (supra) and not on the basis of the amended provisions of Section 27C, which has come into force only with effect from 30.12.2017. It was exactly on the basis of the judgment of Mariyumma (supra), learned Single Judge has held that, the order passed by the Tahsildar directing the writ petitioners to_ -7- W.P.(C). No. 15190 of 2020 _pay the amounts at the rate of 25% of the converted land, after securing orders from the Revenue Divisional Officer cannot be legally sustained. In fact, the issue in question was considered by this court in Tahsildar Vs. Renjith George [2020(2) KLT 13] and held that, when the provisions of the statute are clear and unambiguous, there is no power vested with the statutory authority to expand the scope of the provisions of law by issuing directions against the mandate of law. The proposition of law laid down by this court in the judgment in Renjit George (Supra) squarely applies to the facts and circumstances of the appeals on hand also. Taking into account the law, facts and circumstances, we are of the considered opinion that the appellants have not made out any case for interference with the judgment of the learned Single Judge.”_ 4. In the light of the same, I think the directions in Ext.P3 to comply with the provisions under Section 27A of the Act, is to be set aside. Therefore, this writ petition is to be allowed. Therefore, this writ petition is allowed in the following manner: -8- W.P.(C). No. 15190 of 2020 1. Ext.P4 is set aside. 2. The direction in Ext.P3 to the extent that provisions under Section 27A of the Act is to be complied, is also set aside. 3. The petitioner is free to approach the authorities with an application along with necessary documents, for the purpose of reassessment of the property under the Kerala Land Tax Act, 1961, and if such an application is preferred, the same will be considered, in accordance to law. sd/- **P.V.KUNHIKRISHNAN JUDGE** das -9- W.P.(C). No. 15190 of 2020 ## **`APPENDIX OF WP(C) 15190/2020`** ``` PETITIONER EXHIBITS EXHIBIT P1 ``` ``` TRUE COPY OF THE PETITION DATED 20-09- 2017 FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT AND ALONG WITH THE RECEIPT ``` ``` EXHIBIT P2TRUE COPY OF THE JUDGMENT DATED 26-10- 2017 IN W.P(C) NO. 34201/2017 OF THIS HN'BLE COURT ``` ``` EXHIBIT P3TRUE COPY OF THE ORDER DATED 20-03- 2018 OF THE 3RD RESPONDENT EXHIBIT P4TRUE COPY OF THE COMMUNICATION NO. B- 5855/19 DATED 02-03-2020 SENT BY THE 3RD RESPONDENT TO THE PETITIONERS. ```