K.I. Paul v. Tahsildar (LR), Land Records, Taluk Office, Kothamangalam and Village Officer, Kothamangalam

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN** **THURSDAY, THE 7[TH] DAY OF MARCH 2024 / 17TH PHALGUNA, 1945** ## **WP(C) NO. 22276 OF 2023** ## **PETITIONER:** **K.I. PAUL, AGED 63 YEARS S/O. ISSAC, KUTTICHIRAKUDIYIL, OONNUKAL P.O. KOTHAMANGALAM, PIN - 686693** **BY ADVS. RINNY STEPHEN CHAMAPARAMPIL ASHA ELIZABETH MATHEW ANJANA S.** ## **RESPONDENTS:** **1 THE TAHASILAR (LAND RECORDS) TALUK OFFICE, KOTHAMANGALAM, PIN - 686691 2 THE VILLAGE OFFICER THE VILLAGE OFFICE, KOTHAMANGALAM, PIN - 686692** ## **OTHER PRESENT:** ## **SMT.G.SHEEBA, GP** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C) NO. 22276 OF 2023 : 2 :** ## **JUDGMENT** The petitioner is the owner in possession of 27.81 Ares (68.69 cents) of land comprised in Sy.No.1020/6-4 of Kothamangalam Village within the territorial limits of Kothamangalam Municipality. The said land was part of a larger extent of 3 Acres 22 cents in Sy.No.1020/6 and the predecessor in interest of the petitioner had obtained Ext.P3 order under Clause 6(2) of the Kerala Land Utilisation Order, 1967 (for short 'the KLU Order') for conversion of the land subject to the condition that after conversion, the land should be used only for cultivation of paddy or other food crops. After several transactions, the petitioner purchased 27.81 Ares of land forming part of the land for which Ext.P3 KLU **WP(C) NO. 22276 OF 2023 : 3 :** Order was issued. The petitioner states that pursuant to Ext.P3 KLU Order, the property was converted as dry land in the year 2001. 2. However, based on the KLU Order, the land was not reassessed in the revenue records. Accordingly, the petitioner submitted Ext.P8 application in Form-A under Section 6A of the Kerala Land Tax Act, 1961 before the 1[st] respondent Tahsildar (LR). The petitioner states that the 1[st] respondent is not considering the application for the reason that Ext.P3 KLU Order has been issued to convert the land on the specific condition to cultivate paddy and other food crops and therefore, the petitioner has to obtain orders under the Kerala Conservation of Paddy Land and Wetland Act, 2008 (for short 'the Act, 2008) for reassessing/ **WP(C) NO. 22276 OF 2023 : 4 :** reclassifying the land. The petitioner states that in view of Ext.P3 KLU Order, no further order under Act, 2008 is required for making additional entries in the basic tax register. The petitioner relies on the decision of this Court in **Shameem P.K. And Others** v. **R.D.O, Idukki and Others** [2021 (2) KHC 373] and Ext.P9 judgment of this Court. Ext.P9 judgment is rendered in respect of another extent of 27.81 Ares of land in Sy.No.1020/6-3 of Kothamangalam Village covered by Ext.P3 KLU order. 3. As regards Ext.P9, resisting the prayer of the petitioner therein for reassessing and reclassifying the land based on Ext.P3 KLU Order, a counter affidavit was filed by the Tahsildar (LR) contending that in Ext.P3 KLU Order permission was granted to raise the land only to make it fit for cultivation of **WP(C) NO. 22276 OF 2023 : 5 :** paddy and other food crops and it cannot be said that the land has been converted as dry land. This Court, following the decision in **Shameem** (supra) and other judgments, allowed the writ petition directing the Tahsildar (LR) to consider Form-A application submitted by the petitioner, taking note of Ext.P3 KLU order and to reclassify the nature of the property as 'purayidam' and reassess the land tax. The petitioner submits that pursuant to Ext.P9 judgment, the Tahsildar (LR) issued Ext.P10 order reclassifying the nature of the said property as purayidam and reassessing the land tax. The petitioner states that he is also entitled for similar relief as in Exts.P9 and P10. 4. In **Shameem** (supra), this Court observed that when there is an order under the KLU Order, **WP(C) NO. 22276 OF 2023 : 6 :** and the land has actually been converted prior to 30.12.2017, then such land does not have to undergo the process under Section 27A of the Act, 2008. In Ext.P9 judgment, in respect of another land covered by Ext.P3 KLU order, this Court held that for reassessing the land covered by KLU order, no application need be submitted under the Act, 2008. Pursuant to Ext.P9 judgment, Ext.P10 order was passed by the Tahsildar (LR) reclassifying the said property as purayidam and reassessing the land tax. Thus, in view of the dictum laid down in **Shameem** and Ext.P9 there will be a (supra) judgment, direction to the 1[st] respondent to take up Ext.P8 Form-A application submitted by the petitioner and pass appropriate orders thereon, taking note of Ext.P3 KLU order and reclassify the nature of the **WP(C) NO. 22276 OF 2023 : 7 :** property as purayidam and reassess the land tax. Orders shall be passed on Ext.P8 within a period of two months from the date of receipt of a copy of the judgment. The petitioner shall produce the copy of the judgment along with the copy of the writ petition before the 1[st] respondent for due compliance. The writ petition is disposed of as above. Sd/- **MURALI PURUSHOTHAMAN JUDGE** SB ## **WP(C) NO. 22276 OF 2023 : 8 :** ## **APPENDIX** ## **PETITIONER EXHIBITS** - **Exhibit P1 A TRUE COPY OF THE LAND TAX RECEIPT DATED 11/04/2023 ISSUED BY THE VILLAGE OFFICER; KOTHAMANGALAM** - **Exhibit P2 TRUE COPY OF THE RELEVANT PAGES OF THE NOTIFIED DATA BANK OF KOTHAMANGALAM MUNICIPALITY** - **Exhibit P3 A TRUE COPY OF THE KLU ORDER DATED 15/10/2001 ISSUED BY THE RDO, MUVATTUPUZHA** - **Exhibit P4 A TRUE COPY OF DOCUMENT NO. 6550/2005 DATED 24/10/2005 OF SRO, KOTHAMANGALAM** - **Exhibit P5 A TRUE COPY OF THE DOCUMENT NO.6551/2005 DATED 24/10/2005 OF SRO, KOTHAMANGALAM** - **Exhibit P6 A TRUE COPY OF PARTITION DEED NO. 559/2011/I DATED 24/01/2011 OF SRO, KOTHAMANGALAM** - **Exhibit P7 A TRUE COPY OF PARTITION DEED NO. 589/11/I DATED 28/01/2011 OF SRO, KOTHAMANGALAM** - **Exhibit P8 A TRUE COPY OF THE APPLICATION DATED 25/05/2023 IN FORM A SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT** - **Exhibit P9 A TRUE COPY OF THE JUDGMENT DATED 07/03/2023 OF THIS HON'BLE COURT IN W.P.(C)NO.42511/2022** - **Exhibit P10 A TRUE COPY OF THE ORDER DATED 28/4/2023 ISSUED BY THE 1ST RESPONDENT** - **Exhibit P11 A TRUE COPY OF THE LAND TAX RECEIPT DATED 04/05/2023 ISSUED FROM THE VILLAGE OFFICE, KOTHAMANGALAM**