Jamna Nizamudheen v. Revenue Divisional Officer, Revenue Divisional Office, Muvattupuzha; Tahsildar, Kunnathunadu Taluk; Village Officer, Kizakkambalam Village Office

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS** **TUESDAY, THE 30TH DAY OF JUNE 2020 / 9TH ASHADHA, 1942** ## **WP(C).No.12724 OF 2020(M)** ## **PETITIONER/S:** **JAMNA NIZAMUDHEEN,AGED 54 YEARS W/O.NIZAMUDHEEN, THAZHEPEEDIKAYIL HOUSE, THEVAKKAL, V.K.COLONY P.O., ERNAKULAM DISTRICT.** **BY ADV. SMT.C.K.SHERIN** ## **RESPONDENT/S:** - **1 REVENUE DIVISIONAL OFFICER REVENUE DIVISIONAL OFFICE, MUVATTUPUZHA P.O., ERNAKULAM DISTRICT, PIN-686669.** - **2 TAHSILDAR,KUNNATHUNADU TALUK, TALUK OFFICE, KUNNATHUNADU-683543, ERNAKULAM DISTRICT.** - **3 VILLAGE OFFICER, KIZHAKKAMBALAM VILLAGE OFFICE, KIZHAKKAMBALAM, ERNAKULAM DISTRICT, PIN-683562.** ## **SRI.SAIGI JACOB PALATTY, SR.GOVT.PLEADER** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C).No.12724 OF 2020 2 ## **ALEXANDER THOMAS., J, ---------------------------W.P.(C). No.12724 of 2020** ## **-----------------------------------------** ## **Dated this the 30[th] day of June, 2020.** **….............................................** ## **JUDGMENT** ## The case set up in this writ petition is as follows:- _That by Ext.P1, the 1[st] respondent has granted permission to utilise the land for any other purpose. Ext.P2 application filed before the 2[nd] respondent to re-assess the tax under Section 6A of Land Tax Act, which is pending from 10.03.2020. This writ petition is filed for the consideration of Ext.P3 application and a further direction to the Village Officer to effect additional entries in the BTR followed by the dictum laid down in 2020 (1) KHC 865 [Tahsildar, Thodupuzha v._ _Renjith George]. The prayers in the_ writ petition are as follows:- - '' (i) Issue a writ of mandamus or other appropriate writ, order or _direction directing the 2[nd] respondent to consider and pass appropriate orders on Exhibit P2 application to re-assess the tax filed under Sec.6A of the Kerala Land Tax Act;_ - _(ii) direct the 2[nd] respondent to effect changes in the basic tax register taking note of the order passed by the 1[st] respondent and also a consequential direction to the 3[rd] respondent village officer to make additional entries in the Basic Tax register.''_ 2. Heard Smt. C.K. Sherin, learned counsel appearing for the petitioner and Sri. Saigi Jacob Palatty, learned Senior Government Pleader appearing for the respondents. 3. From a reading of Ext.P1, it can be seen that the petitioner has, in fact, filed the requisite application under Clause WP(C).No.12724 OF 2020 3 6(2) of the Kerala Land Utilization Order,1967 (hereinafter referred to as 'the KLU Order) as early as on 01.11.2016, for change of user of the land. Further, the petitioner has also secured Ext.P1 order dated 10.12.2019 issued by the 1[st] respondent granting such permission for change of user of the land under Clause 6(2) of the KLU order, pursuant to the application dated 01.11.2016 filed by the petitioner. Therefore, it is beyond any dispute that the petitioner has, in fact, filed an application under Claus 6(2) of the KLU order much before the cut of date of 3.12.2017 (date of coming into force of the amended provisions of the Kerala Conservation of Paddy Land and Wetland Act, 2008) which has introduced Section 27A thereof. Petitioner has now filed Ext.P2 application dated 05.03.2020 before the 2[nd] respondent, Tahsildar, seeking for consequential orders of reassessment of the subject property covered by Ext.P1 in terms of Section 6A of the Kerala Land Tax Act to secure additional entries in the BTR to correctly show the change in nature of the land as garden land/ _purayidam_ instead of the earlier BTR entries as n _ilam_ /paddy land . 4. It is now well settled by a series of rulings of this Court as in _**Geo Peter v. Revenue Divisional Officer**_ [2019 (3) KLT 838], _**Renjith.K.Paul v.Revenue Divisional Officer**_ [2019 (2) WP(C).No.12724 OF 2020 4 KLT 262), _**LLMC, Kizhakkambalam Grama Panchayath v. Mariumma**_ [2015 (2) KLT 516 (DB)], _**Tahsildar, Thodupuzha**_ _**Taluk and another v. Renjith George**_ [2020 (1) KHC 865 (DB)] that where the subject property has been converted as garden land or purayidam much prior to 12-08-2008 ( the date of coming into force of the 2008 Act) and where the property holder has filed requisite application under Rule 6(2) of the Kerala Land Utilisation Order, 1967, before 30-12-2017 (which is the date of coming into force of the amended provisions of 2008 Act, which was introduced Sec.27 A thereof), then the property holder is entitled to get his request for conversion of the property strictly in terms of Rule 6(2) of the KLU order, 1967 and such a case the property holder cannot be mulcted to face the adverse and rigorous conditions prescribed as per the amended provisions of 2008 Act, including Sec.27A thereof as well as the rules framed thereunder. 5. Further it has been also held that in those decisions more particularly in the aforestated Division Bench decisions in _**Mariumma’s case**_ **(supra)** [2015 (2)KLT 516] and _**Renjith's case**_ **(supra)** [2020 (1) KHC 865 (DB)], etc., that where the property holder thus secures orders under Rule 6(2) of the KLU order, 1967 from the RDO, then the property holder is equally WP(C).No.12724 OF 2020 5 entitled to maintain an application under Sec.6A of the Kerala Land Tax Act, 1961 for fresh assessment of the property by the Thahsildar for getting additional entries in the BTR to show the subject property as garden land or purayidam, instead of the earlier BTR entries as nilam or paddy land. 6. Therefore, it only only to be ordered and declared that since the petitioner has filed requisite application under Clause 6(2) of the KLU order before the cut of date of 30.12.2017 and he has also secured Ext.P1 order dated 10.12.2019 under Clause 6(2) of the KLU order pursuant to the said application, he is legally entitled to maintain application under Section 6A of the Kerala Land Tax Act to secure additional entries in the BTR, without having to pay any amounts as conceived under the amended provisions of the 2008 Act, including Section 27A of the Act thereof, and the amended Rules thereunder including Rule 12(17) thereof. The position in that regard is ordered and clarified. 7. Accordingly, it is ordered that the 2[nd] respondent, Tahsildar, will immediately take up for consideration the matters raised in Ext.P2 dated 10.03.2020 and may ascertain as to whether the property covered by Ext.P2 application is the same as of one covered by Ext.P1 proceedings dated 10.12.2019 and if it is found WP(C).No.12724 OF 2020 6 that it is the same property, then the 2[nd] respondent will immediately afford reasonable opportunity of being heard to the petitioner, through her authorised representative, counsel, if any, and then should pass orders of reassessment of the subject property under Section 6A of the Kerala Land Tax Act so as to secure additional entries in the BTR to show correctly the change in nature of the land as garden land/ _purayidam_ instead of the earlier BTR entries as _nilam_ /paddy land, within one month from the date of production of a certified copy of this judgment and strictly in compliance with the dictum laid down by the Division Bench of this Court as in _**Mariumma’s case**_ **(supra) [2015 (2)KLT 516] and** _**Renjith's case**_ **(supra) [2020 (1) KHC 865 (DB)],** and without compelling the petitioner to pay any amounts as conceived as per the amended provisions of the 2008 Act, including Section 27A of the Act thereof, and the amended provisions of the Rules framed thereunder, including Rule 12(17) thereof. Petitioner will produce a certified copy of this judgment, along with a copy of the memorandum of the writ petition with all the exhibits before the 2[nd] respondent, Tahsildar, for necessary information and further action. WP(C).No.12724 OF 2020 7 With these observations and directions, the above W.P.(Civil) will stand disposed of. **Sd/-** ## **ALEXANDER THOMAS** ajt **JUDGE** WP(C).No.12724 OF 2020 8 ## **APPENDIX** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF ORDER NO.A9-5951/19/K.DIS DATED 10.12.2019 ISSUED BY THE 1ST RESPONDENT.** **EXHIBIT P2** **TRUE COPY OF APPLICATION DATED 05.03.2020 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT UNDER SEC.6A OF KERALA LAND TAX ACT.** **EXHIBIT P3** **TRUE COPY OF RECEIPT DATED 10.03.2020 ISSUED BY THE 2ND RESPONDENT.**