High Court of KeralaSingle JudgeWrit petition allowed; Ext.P9 quashed; directio...

Indian Pentecostal Church of God (IPC) Faith Centre, Kayamkulam v. District Collector, Alappuzha & Others

Case / Petition Number:WP(C) NO. 4398 OF 2022

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • ANU SIVARAMAN
Judgment Date
2022-04-07
Court Decision / Holding
Ext.P9 notice is set aside; the respondents are directed to refix the fee strictly in accordance with the Kerala Conservation of Paddy Land and Wetland Act, 2008, the Rules made thereunder, the Fee Schedule appended thereto, as well as the Government Order dated 25.02.2021 and Ext.P8 circular, and to consider the petitioners’ contention that building on the land is already in existence and not chargeable. Appropriate orders shall be passed refixing the fee and considering the application, within one month from the date of receipt of a copy of this judgment.
Final Disposition
Writ petition allowed; Ext.P9 quashed; directions issued to refix the fee in accordance with law within one month.

Parties to the Case

Appellants / Petitioners

  • Indian Pentecostal Church of God (IPC) Faith Centre, Kayamkulam
  • B. Monachan
  • Thankachen V A
  • D. Joseph

Respondents

  • District Collector, Alappuzha
  • Revenue Divisional Officer, Chengannur
  • Tahsildar (Land Records), Karthikappaly Taluk, Haripad
  • Village Officer, Kayamkulam
  • Agricultural Officer, Kayamkulam

Legal Representation & Advocates

Counsels for Petitioners

  • • Jacob P. Alex
  • • Joseph P. Alex
  • • Manu Sankar P.
  • • Amal Amir Ali

Counsels for Respondents

  • • Smt. Vinitha B. S.R. G.P

Case Synopsis & Summary

This writ petition challenges a notice under the Kerala Conservation of Paddy Land and Wetland Act for converting wetland to dry land in Re-Survey Nos. 32/8 and 9 at Kayamkulam. The petitioners, IPC Faith Centre Kayamkulam and office-bearers, submitted Form 6 for 11.63 ares of land. They contend that the notice demanded a fee of Rs. 6,65,170 for conversion, computed on the fair value as of 19.03.2020 (Ext.P7), which they allege undervalues the subject property and includes an already existing building (construction dating to 2009–2011). They argue that Rule 12(9) of the Kerala Conservation of Paddy Land and Wetland Rules prohibits charges for the building and that Ext.P8 circular and Government Order dated 25.02.2021 limit the fair value to the date of application, with further constraints if the extent is below 1 acre. The respondents contend that a uniform regime under REVP1/313/2021-REV (10.12.2021) fixes a 10% fee of the fair value of similar dry land to change classification to 1 acre, irrespective of locality, resulting in Rs. 4,54,085 (Rs. 2,11,085 for land and Rs. 2,43,000 for building). The High Court found the impugned Ext.P9 erroneous, quashed it, and directed refixation of the fee strictly under the 2008 Act, Rules, Fee Schedule, and relevant Government Orders, while considering the petitioners’ building contention, within one month.

Provisions of Law Cited

Kerala Conservation of Paddy Land and Wetland Act, 2008Kerala Conservation of Paddy Land and Wetland RulesRule 12(9) of the Kerala Conservation of Paddy Land and Wetland RulesCircular No. REV-P1/219/2020-REV dated 20.02.2021 (Exhibit P8)GO(P) No. 47/2020/TAXES (Exhibit P7)REVP1/313/2021-REV dated 10.12.2021Government Order dated 25.02.2021

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners submitted Form 6 for 11.63 ares of land and contend that the levied fee (Rs. 6,65,170) is based on a pre-amendment definition of fair value (as of 19.03.2020, Ext.P7), which undervalues the subject property and wrongly includes a building existing since 2009–2011. They rely on Ext.P8 (Circular, 20.02.2021) and the Government Order dated 25.02.2021 to argue that only the fair value of the subject property as on the date of application may be considered, and that the rate should not include enhancements or adjacent dryland where not applicable. They also submit that Rule 12(9) limits charges for buildings. The petition asks Ext.P9 to be quashed and the fee re-fixed under the 2008 Act, Rules, and Fee Schedule, with due regard to the building and the subject property context.

Contentions of Respondents

They contend that the fee regime is unified by REVP1/313/2021-REV (10.12.2021), fixing 10% of the fair value of similar dryland for changing classification to 1 acre irrespective of locality; Ext.P7 (GO 47/2020) and related circulars guide the computation. They submitted that the notice and calculation reflect the applicable law and government orders.

Cited Precedents (2)

Case NameCitationTreatmentExplanation
Ajith Kumar Shenoy v. RDO, Kottayam2020 (5) KLT 683PositiveCited and relied upon to interpret proper application of fair value and related fee computation in the context of conservation of paddy land and wetland.
Global Education Trust v. State of Kerala2020 (6) KLT 738PositiveCited as an authority guiding the interpretation of circulars/government orders affecting fee computation in land classification cases.

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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 MRS. JUSTICE ANU SIVARAMAN`** ``` THURSDAY, THE 7[TH] DAY OF APRIL 2022 / 17TH CHAITHRA, 1944 ``` ## **`WP(C) NO. 4398 OF 2022`** ## **`PETITIONERS:`** - **`1 INDIAN PENTECOSTAL CHURCH OF GOD (IPC) FAITH CENTRE, KAYAMKULAM, ERUVA PO, KAYAMKULAM, ALAPPUZHA DISTRICT. REPRESENTED BY ITS PASTOR (PRESIDENT):B. MONACHAN, PIN - 690502`** - **`2 PASTOR. B. MONACHAN AGED 56 YEARS S/O. BABY, (PRESIDENT), INDIAN PENTECOSTAL CHURCH OF GOD (IPC), FAITH CENTRE, KAYAMKULAM, ERUVA PO, KAYAMKULAM, ALAPPUZHA DISTRICT, PIN - 690502`** - **`3 THANKACHEN V AGED 63 YEARS S/O. T.K. VARGHESE,(TREASURER, INDIAN PENTECOSTAL CHURCH OF GOD (IPC), FAITH CENTRE, KAYAMKULAM), THUNDUVILA EDAPPURA, KURAMPALA SOUTH PO,PANDALAM, PATHANAMTHITTA DISTRICT, PIN - 689501`** - **`4 D. JOSEPH AGED 53 YEARS`** - **`S/O. DANIEL,(SECRETARY, INDIAN PENTECOSTAL CHURCH OF GOD (IPC), FAITH CENTRE, KAYAMKULAM), CHERIYAPONMELIL VEEDU, PATHIYOORKALA, KEERIKADU PO, ALAPPUZHA DISTRICT, PIN - 690508`** ``` BY ADVS. JACOB P.ALEX JOSEPH P.ALEX MANU SANKAR P. AMAL AMIR ALI ``` ## **`RESPONDENTS:`** - **`1 DISTRICT COLLECTOR, ALAPPUZHA 1ST FLOOR, CIVIL STATION, ALAPPUZHA, PIN - 688001`** - **`2 REVENUE DIVISIONAL OFFICER (RDO) REVENUE DIVISIONAL OFFICE, CHENGANNUR. ALAPPUZHA DISTRICT, PIN - 689121`** - **`3 TAHSILDAR (LAND RECORDS) TALUK OFFICE, KARTHIKAPPALY TALUK, HARIPAD P.O, ALAPPUZHA, PIN - 690514`** - **`4 VILLAGE OFFICER VILLAGE OFFICE, KAYAMKULAM, ALAPPUZHA, PIN - 690502`** ``` WP(C) NO. 4398 OF 2022 ``` ``` 2 ``` ``` 5AGRICULTURAL OFFICER KRISHI BHAVAN, MINI CIVIL STATION, KAYAMKULAM ALAPPUZHA, PIN - 690502 ``` ``` SMT. VINITHA.B.SR.G.P ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ``` WP(C) NO. 4398 OF 2022 ``` ``` 3 ``` ## **`JUDGMENT`** ## **Dated this the 7th day of April, 2022** ## This writ petition is filed seeking the following prayers: _“(I) Issue a writ in the nature of certiorari or any other writ, order or direction to call for the records leading to issuance of Exhibit P9 and quash the same._ _(ii) Issue a writ in the nature of mandamus or any other writ, order or direction to the 2[nd] respondent to consider Ext.P6 application and compute the fee on the basis of the notified fair value of the petitioner’s property as on 19.03.2020 and in the light of the judgments of this Hon’ble Court in Ajith Kumar Shenoy vs. RDO, Kottayam reported in 2020 (5) KLT 683 and Global Education Trust v. State of Kerala reported in 2020 (6) KLT 738 and change the description of the property mentioned in Exhibit P6 to dry land/purayidom in the relevant revenue records, within a time limit to be fixed by this Hon’ble Court.”_ 2. Heard the learned counsel for the petitioners and the learned Government Pleader. 3. It is submitted by the learned counsel for the petitioners that the petitioners had submitted an application under Form 6 in respect of a total extent of 11.63 Ares of land situated in Re-Survey No.32/8 & 9 of Kayamkulam Village, Karthikappaly Taluk in Alappuzha District. It is submitted that the application has been considered and a notice issued ``` WP(C) NO. 4398 OF 2022 ``` ``` 4 ``` to the petitioners requiring the remittance of an amount of Rs.6,65,170/- as fees for the conversion. The learned counsel for the petitioners submits that the fair value of the property as is evident from Ext.P7 at the time of submission of the application, that is on 19.03.2020, was only Rs.80,000/Are. It is further submitted that the building in the property was already in existence and had been constructed as early as in 2011 on the basis of the building permit issued in 2009 and that the charging of the fees for the proposed building is also completely without jurisdiction and in violation of the provisions of Rule 12(9) of the Kerala Conservation of Paddy Land and Wetland Rules. 4. It is further submitted that Ext.P8 circular governs the issue and that the Government itself had specifically directed that in case of applications made before 15.05.2020, only the fair value of the subject property as on the date of the application can be taken into account. It is further submitted that even so, going by the Government Order dated 25.02.2021, only the fair value of the subject property by which it exceeds 25 cents can be taken into account for computing the fee ``` WP(C) NO. 4398 OF 2022 ``` ``` 5 ``` ## payable. ## 5. A statement has been placed on record by the 2[nd] respondent. It is stated therein as follows: _“3. Since the Government of Kerala as per REVP1/313/2021-REV dated 10.12.2021 unified the fee as 10% of fairvalue of similar dryland for changing classification of land to 1 acre irrespective of Panchayat, Municipality and Corporation, the fee to the land under question was recalculated in consonance with the Government Order and informed the petitioner to remit the recalculated fee of Rs.4,54,085/- (Fee for land Rs.2,11,085/- and fee for building Rs.2,43,000/-)”_ It is submitted that the petitioners has been required to remit the above amount as fees. 6. Having considered the contentions advanced, I notice that the application submitted by the petitioners was, admittedly, one submitted in March 2020 before the definition of fair value in the Kerala Conservation of Paddy Land and Wetland Act, 2008 underwent an amendment. Therefore, going by the provisions of the Act as it stood on the date of the petitioners’ application as well as the judicial pronouncements of this Court, the fair value which could have been taken into account for the purpose of computation of fee is only the fair ``` WP(C) NO. 4398 OF 2022 ``` ``` 6 ``` value of the subject property and not of adjacent dryland. Moreover, the enhancements, if any, in the fair value could also not have been taken into account in the light of Ext.P8 circular. Moreover, the Government Order dated 25.02.2021 also specifies that the rate of fee to be paid with reference to is 10% of the extend of property by which it exceeds 25 cents, if the extend of the property is below 1 acre. 7. In the above view of the matter, I am of the opinion that the entire calculation made in the impugned notice as well as shown in the statement filed by the 2[nd] respondent is erroneous and does not have the authority of law. In the result, Ext.P9 notice is set aside. There will be a direction to the respondents to take specific note of the contention raised by the petitioners that the building in the property was already in existence and that no amount is therefore liable to be paid in respect of the building. The contentions of the petitioners based on Ext.P8 as well as the Government Order dated 25.02.2021 shall also be taken note and the fee shall be refixed strictly in accordance with the provisions of the 2008 Act, the Rules made thereunder, the Fee Schedule appended thereto as well as the Government Order dated 25.02.2021 and Ext.P8. ``` WP(C) NO. 4398 OF 2022 ``` ``` 7 ``` Appropriate orders shall be passed refixing the fee and considering the application made by the petitioners, in accordance with law, within a period of one month from the date of receipt of a copy of this judgment. This writ petition is ordered accordingly. ``` Sd/- ``` ``` ANU SIVARAMAN JUDGE ``` ``` NP ``` ``` WP(C) NO. 4398 OF 2022 ``` ``` 8 ``` ## **`APPENDIX OF WP(C) 4398/2022`** ## **`PETITIONERS’ EXHIBITS:`** |**`Exhibit P1`**|**`TRUE COPY OF LAND TAX RECEIPT`**| |---|---| ||**`NO.KL04040901200/2022 DATED 08.02.2022 ISSUED`**| ||**`FROM KAYAMKULAM VILLAGE OFFICE WITH RESPECT`**| ||**`TO THE SAID PROPERTY`**| |**`Exhibit P1(a)`**|**`TRUE COPY OF LAND TAX RECEIPT`**| ||**`NO.KL04040901191/2022 DATED 08.02.2022 ISSUED`**| ||**`FROM KAYAMKULAM VILLAGE OFFICE WITH RESPECT`**| ||**`TO THE SAID PROPERTY`**| |**`Exhibit P2`**|**`TRUE PHOTOGRAPHS (2 NOS) OF THE ABOVE SAID`**| ||**`FAITH CENTRE BUILDING AND PROPERTY`**| |**`Exhibit P3`**|**`TRUE COPY OF CERTIFICATE BEARING NO. BA`**| ||**`90/07-08 DATED 29.10.2008 ISSUED BY THE`**| ||**`SECRETARY, KAYAMKULAM MUNICIPALITY TO THE`**| ||**`DISTRICT TOWN PLANNER, ALAPPUZHA REGARDING`**| ||**`THE PROPOSED CONSTRUCTION IN THE ABOVE-`**| ||**`MENTIONED PROPERTY`**| |**`Exhibit P4`**|**`TRUE COPY OF THE ORDER NO.C3/5554/08/D.DIS`**| ||**`DATED 24.12.2008 ISSUED BY THE CHIEF TOWN`**| ||**`PLANNER, GRANTING LAYOUT APPROVAL FOR THE`**| ||**`PROPOSED CONSTRUCTION IN ABOVE MENTIONED`**| ||**`PROPERTY`**| |**`Exhibit P5`**|**`TRUE COPY OF BUILDING PERMIT DATED 06.08.2009`**| ||**`ISSUED BY THE KAYAMKULAM MUNICIPALITY IN THE`**| ||**`NAME OF 2ND PETITIONER AND OTHERS`**| |**`Exhibit P6`**|**`TRUE COPY OF THE APPLICATION IN FORM 6`**| ||**`SUBMITTED BEFORE 2ND RESPONDENT RDO ALONG`**| ||**`WITH ITS RECEIPT DATED 19.03.2020`**| |**`Exhibit P7`**|**`TRUE COPY OF THE NOTIFICATION BEARING NO.`**| ||**`GO(P) NO. 47/2020/ TAXES, FIXING THE FAIR`**| ||**`VALUE FOR PROPERTY IN RE-SURVEY NO.32 OF`**| ||**`KAYAMKULAM VILLAGE`**| |**`Exhibit P8`**|**`TRUE COPY OF THE CIRCULAR NO. REV-`**| ||**`P1/219/2020-REV DATED 20.02.2021 ISSUED BY`**| ||**`THE GOVERNMENT OF KERALA`**| |**`Exhibit P9`**|**`TRUE COPY OF THE ORDER DATED 17.11.2021`**| ||**`BEARING FILE NO. A1-523/2020 ISSUED BY THE`**| ||**`2ND RESPONDENT`**| ## **`RESPONDENTS’ EXHIBITS: NIL`**