Johnson Stephen v. District Collector, Kottayam and others

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE N.NAGARESH** **WEDNESDAY, THE 16[TH] DAY OF NOVEMBER 2022/25TH KARTHIKA,** ## **1944** ## **WP(C) NO. 32823 OF 2022** ## **PETITIONER:** **JOHNSON STEPHEN, AGED 69 YEARS S/O. STEPHEN JOHNSON, EDATHUMKALAYIL, PUTHANANGADI, VELOOR, KOTTAYAM, PIN - 686 003.** **BY ADVS. SHERRY J. THOMAS JOEMON ANTONY** ## **RESPONDENTS:** |**1**|**THE DISTRICT COLLECTOR,KOTTAYAM,**| |---|---| ||**1ST FLOOR, CIVIL STATION,**| ||**COLLECTORATE P.O.,**| ||**KOTTAYAM - KUMILY ROAD,**| ||**PIN 686 002.**| |**2**|**THE SUB COLLECTOR, KOTTAYAM,**| ||**1ST FLOOR, CIVIL STATION,**| ||**COLLECTORATE P.O.,**| ||**KOTTAYAM - KUMILY ROAD,**| ||**PIN 686 002.**| |**3**|**THE REVENUE DIVISIONAL OFFICER,**| ||**2ND FLOOR, MINI CIVIL STATION,**| ||**UNION CLUB ROAD, PUTHENAGADY,**| ||**KOTTAYAM, PIN 686 001.**| |**4**|**THE TAHSILDAR (LR),**| ||**KOTTAYAM TALUK OFFICE,**| ||**KOTTAYAM, PIN 686 001.**| |**5**|**THE VILLAGE OFFICER,**| ||**VILLAGE OFFICE KOTTAYAM,**| ||**VILLAGE OFFICE ROAD, KUMARANALLOOR,**| ||**KOTTAYAM 686 016.**| W.P(C) No.32823 of 2022 2 - **6 THE PRINCIPAL AGRICULTURAL OFFICER, AGRICULTURAL OFFICE, COLLECTORATE P.O., KOTTAYAM - KUMILY ROAD, PIN 686 002.** **BY ADV.** **SMT.DEEPA NARAYANAN SENIOR GOVERNMENT PLEADER.** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P(C) No.32823 of 2022 3 ## **J U D G M E N T** **Dated this the 16[th] day of November, 2022** The petitioner is before this Court aggrieved by the omission of the 4[th] respondent-Tahsildar 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 33.91 Ares of property in Re-Survey No.36 of Block No.145 of Kottayam Village, Kottayam Taluk in Kottayam District. The predecessor-in-interest of the land 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 non-agricultural purposes. W.P(C) No.32823 of 2022 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 1993, 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.P2 application invoking Section 6(3) of the Kerala Land Tax Act, 1961 seeking to re-assess the 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 1993. The veracity and the genuineness of Ext.P1 proceedings under the Kerala Land Utilisation Order, 1967 are liable to be verified. The W.P(C) No.32823 of 2022 5 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. 7. A Division Bench of this Court also considered the issue in _**District Collector, Ernakulam and others v. Fr.Jose**_ W.P(C) No.32823 of 2022 6 _**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. The writ petition is therefore allowed. The 4[th] respondentTahsildar is directed to consider Ext.P7 Form-A application W.P(C) No.32823 of 2022 7 submitted by the petitioner, in accordance with law, and pass appropriate orders thereon within a period of one month. **Sd/-** **N. NAGARESH JUDGE** sss W.P(C) No.32823 of 2022 8 ## **APPENDIX OF WP(C) 32823/2022** **PETITIONER'S EXHIBITS** **EXHIBIT P1 THE TRUE COPY OF THE ORDER DATED 4-81993. EXHIBIT P2 THE TRUE COPY OF THE PETITION DATED 236-2022. EXHIBIT P3 THE LETTER DATED 27.06.2022 ADDRESSED BY THE VILLAGE OFFICER TO THE 3RD RESPONDENT TAHSILDAR (LR). EXHIBIT P4 THE TRUE COPY REPORT DATED 6.7.2022. EXHIBIT P5 THE TRUE COPY OF THE LETTER DATED 20.8.2022. EXHIBIT P6 THE TRUE COPY OF THE PETITION DATED 30.8.2022.**