Jayasenan v. State of Kerala and others

## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ## **`THE HONOURABLE MR.JUSTICE N.NAGARESH`** ``` THURSDAY, THE 17[TH] DAY OF AUGUST 2023 / 26TH SRAVANA, 1945 ``` ## **`WP(C) NO. 27051 OF 2023`** ## **`PETITIONER:`** ``` JAYASENAN. V. M AGED 81 YEARS, S/O LATE MADHAVAN, RESIDING IN THE ADDRESS VAZHAPULLY HOUSE, KARIATTUKARA, ELTHURUTH P O, THRISSUR DISTRICT, PIN 680611 ``` ``` BY ADV G.SREEKUMAR (CHELUR) ``` ## **`RESPONDENTS:`** - `1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM P O, THIRUVANANTHAPURAM DISTRICT, PIN – 695 001` - `2 THE DISTRICT COLLECTOR OFFICE OF THE DISTRICT COLLECTOR , CIVIL LINES, COLLECTORATE, AYYANTHOLE P O, THRISSUR DISTRICT, PIN – 680 003` - `3 THE TALUK TAHSILDAR OFFICE OF THE TALUK TAHSILDAR , THRICHUR TALUK OFFICE, CHEMBUKAVU P O, THRISSUR DISTRICT, PIN – 680 020` - `4 THE VILLAGE OFFICER OFFICE OF THE VILLAGE OFFICER, AYYAANTHOLE VILLAGE OFFICE, AYYANTHOLE P O, THRISSUR DISTRICT, PIN – 680 003` - `5 THE THRISSUR MUNICIPAL CORPORATION REPRESENTED BY ITS SECRETARY, OFFICE OF THE THRISSUR MUNICIPAL CORPORATION, MO ROAD, THRISSUR DISTRICT, PIN – 680 001` ``` W.P.(C) No.27051 OF 2023 ``` ``` 2 ``` ``` 6THE REVENUE DIVISIONAL OFFICER OFFICE OF THE REVENUE DIVISIONAL OFFICER, CIVIL LINES, COLLECTORATE, AYYANTHOLE P O, THRISSUR DISTRICT, PIN – 680 003 ``` ``` BY ADV SRI.SANTHOSH P.PODUVAL – SC R5 SMT.RASHMI K.M.- SR.GOVERNMENT PLEADER ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ``` W.P.(C) No.27051 OF 2023 ``` ``` 3 ``` ## **JUDGMENT** Dated this the 17[th] day of August, 2023 The petitioner is before this Court aggrieved by the omission of the 3[rd] respondent-Tahsildar in entertaining an application 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 43.20 Ares of property in Survey No.732 of Ayyanthole Village of Thrissur Taluk in Thrissur District. The petitioner approached the Revenue Divisional Officer invoking the provisions of the Kerala Land Utilisation Order, 1967 seeking to permit to use the land for non-agricultural purposes. The Revenue Divisional Officer passed Ext.P1 order under Clause 6 of the Kerala Land Utilisation Order, 1967 permitting to use the land for nonagricultural purposes. ``` W.P.(C) No.27051 OF 2023 ``` ``` 4 ``` 3. The grievance of the petitioner is that even though Ext.P1 order was passed under the Kerala Land Utilisation Order, 1967 in the year 1986, 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.P13 application invoking Section 6(3) of the Kerala Land Tax Act, 1961 seeking to re-assess the rate of Basic Tax and to make necessary entries in the Basic Tax Register. The Tahsildar, however, has not passed any orders on the application. Hence, the petitioner has approached this Court. 4. The Senior Government Pleader entered appearance on behalf of the respondents 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.P1 proceedings are of the year 1986. The veracity and the genuineness of Ext.P1 proceedings under the Kerala Land Utilisation Order, 1967 are liable to be verified. ``` W.P.(C) No.27051 OF 2023 ``` ``` 5 ``` The present status of the land will also have to be ascertained, before re-assessment of Basic Tax under the Kerala Land Tax Act, 1961. 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 Kerala Land Tax Act, 1961. ``` W.P.(C) No.27051 OF 2023 ``` ``` 6 ``` 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 a statutory order 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 permission obtained under the Kerala Land Utilisation Order, 1967 produced by the petitioner. ``` W.P.(C) No.27051 OF 2023 ``` ``` 7 ``` The writ petition is therefore allowed. The 3[rd] respondentTahsildar is directed to consider Ext.P13 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** ded ``` W.P.(C) No.27051 OF 2023 ``` ``` 8 ``` ## **`APPENDIX OF WP(C) 27051/2023`** ``` PETITIONER EXHIBITS ``` ``` EXHIBIT P1A TRUE COPY OF THE ORDER PASSED BY THE RDO , THRISSUR DATED 8.1.1986. ``` ``` EXHIBIT P2A TRUE COPY OF THE ORDER PASSED BY THE STATE OF KERALA DATED 8.8.1990. ``` ``` EXHIBIT P3A TRUE COPY OF THE ORDER PASSED BY THE GOVERNMENT OF KERALA DATED 5.9.91. ``` - `EXHIBIT P4 A TRUE COPY OF THE ORDER PASSED BY THE TALUK TAHSILDAR, THRISSUR DATED 15.5.93 IN THE CASE OF THE PETITIONER.` - `EXHIBIT P5 A TRUE COPY OF THE COMMUNICATION BY THE EXECUTIVE ENGINEER , TO THE DISTRICT COLLECTOR, THRISSUR DATED 15.1.03.` - `EXHIBIT P6 A TRUE COPY OF THE COMMUNICATION BY THE TALUK TAHSILDAR TO THE DISTRICT COLLECTOR DATED 20.1.03.` - `EXHIBIT P7 A TRUE COPY OF THE COMMUNICATION BY THE SUPERINTENDENT OF POLICE, THRISSUR TO THE DISTRICT COLLECTOR DATED 22.1.03.` - `EXHIBIT P8 A TRUE COPY OF THE ORDER PASSED BY THE GOVERNMENT OF KERALA DATED 16.7.03.` - `EXHIBIT P9 A TRUE COPY OF THE COMMUNICATION BY THE CHIEF TOWN PLANNER, THIRUVANANTHAPURAM TO THE SECRETARY, THRISSUR CORPORATION DATED 18.8.03.` - `EXHIBIT P10 A TRUE COPY OF THE BUILDING PERMIT PROVIDED TO THE PETITIONER DATED 5.9.03.` ``` EXHIBIT P11A TRUE COPY OF THE TRADE LICENSE ISSUED TO THE PETITIONER FOR THE PETROLEUM OUT LET ISSUED BY THE THRISSUR CORPORATION DATED 31.8.14. ``` ``` EXHIBIT P12A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT REPORTED IN 2023 VOL 1 K L T PAGE 155 WA 1670/2022, REVENUE DIVISIONAL OFFICER VS M/S POOTHOTTA RESORTS. DATED 15.12.2022 OF THIS HON'BLE COURT ``` ## **`W.P.(C) No.27051 OF 2023`** ``` 9 ``` ``` EXHIBIT P13A TRUE COPY OF FORM-A SUBMITTED BY THE PETITIONER BEFORE THE ADDITIONAL TAHSILDAR, LAND REFORMS, THRISSUR DATED 6TH OF JULY, 2023 EXHIBIT P14A TRUE COPY OF THE RECEIPT ISSUED BY THE TALUK TAHSILDAR, THRISSUR DATED NIL ```