Moly Varghese v. State of Kerala and others

## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ## **`THE HONOURABLE MR.JUSTICE N.NAGARESH`** ## **`MONDAY, THE 31[ST] DAY OF JULY 2023 / 9TH SRAVANA, 1945`** ## **`WP(C) NO. 24855 OF 2023`** ## **`PETITIONER:`** ``` MOLY VARGHESE AGED 60 YEARS, W/O VARGHESE, VAZHAPPILLY HOUSE, POTTA, CHALAKKUDY, THRISSUR, PIN – 680 722. ``` ``` BY ADV C.K.SREEJITH ``` ## **`RESPONDENTS:`** - `1 THE DISTRICT COLLECTOR COLLECTORATE, AYYANTHOLE, THRISSUR, PIN – 680 003.` - `2 THE LOCAL LEVEL MONITORING COMMITTEE CHALAKKUDY MUNICIPALITY, REP. BY ITS AGRICULTURE OFFICER, KRISHI BHAVAN, CHALAKKUDY, PIN – 680 307.` - `3 TAHASILDAR CHALAKKUDY, TALUK OFFICE, MUNICIPAL TOWN HALL COMPLEX, MAIN ROAD, OLD HWY, CHALAKKUDY, PIN – 680 307.` - `4 THE VILLAGE OFFICER KIZHAKKE CHALAKUDY, CHALAKKUDY, THRISSUR DISTRICT, PIN – 680 307.` - `5 THE REVENUE DIVISIONAL OFFICER CIVIL STATION ANNEX, CHEMMANDA ROAD, IRINJALAKUDA, THRISSUR, PIN – 680 121.` W.P(C) No.24855 of 2023 2 ``` 6THE REVENUE DIVISIONAL OFFICER 1ST FLOOR, CIVIL STATION, CIVIL LINES ROAD, KALYAN NAGAR, AYYANTHOLE, THRISSUR, PIN – 680 003. 7THE STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. ``` ## `BY ADV` ``` SMT.DEEPA N-SENIOR GOVERNMENT PLEADER ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ## W.P(C) No.24855 of 2023 3 ## **JUDGMENT** **Dated this the 31st day of July, 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 of land and for making necessary entries in the Basic Tax Register. 2. The petitioner is owner of 59.3 Ares of property in Re-Survey Nos.383/1-22, 383/1-23, 383/1-24 and 699/1-14 of East Chalakkudy Village in Thrissur District. The property in question was purchased in the year 2007. The predecessor-ininterest 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.P3 order under Clause 6 of the Kerala Land Utilisation Order, 1967 permitting to use the land for non-agricultural purposes. ## W.P(C) No.24855 of 2023 4 3. The grievance of the petitioner is that even though Ext.P3 order was passed under the Kerala Land Utilisation Order, 1967 in the year 2006, 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.P4 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.P3 proceedings are of the year 2006. The veracity and the genuineness of Ext.P3 proceedings under the Kerala Land Utilisation Order, 1967 are liable to be verified. The present status of the land will also have to be ascertained, ## W.P(C) No.24855 of 2023 5 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.24855 of 2023 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. 9. The Thahsildar has informed the petitioner that her application for reassessment of Basic Tax of the land can be considered only after the petitioner resorting to Section 27A of W.P(C) No.24855 of 2023 7 the Kerala Conservation of Paddy Land and Wetland Act, 2008. Taking into consideration the law laid down by this Court, I am of the view that such a stand is unsustainable. Ext.P6 therefore set aside. The writ petition is therefore allowed. The 3[rd] respondent-Tahasildar is directed to consider Ext.P4 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** AMR ## W.P(C) No.24855 of 2023 8 ## **`APPENDIX OF WP(C) 24855/2023`** - `PETITIONER EXHIBITS` - `Exhibit P1 TRUE COPY OF THE SALE DEED DATED 15.2.2007 EXECUTED IN FAVOR OF THE PETITIONER.` - `Exhibit P2 TRUE COPY OF THE TAX RECEIPT DATED 27/4/2023.` - `Exhibit P3 TRUE COPY OF THE ORDER NO. K. DIS 9583/06/D1 DATED 18/10/2006 PASSED BY THE 6TH RESPONDENT.` - `Exhibit P4 TRUE COPY OF THE REQUEST SUBMITTED BY THE PETITIONER ALONG WITH FORM A APPLICATION.` ``` Exhibit P5THE TRUE COPY OF THE NOTIFICATION OF DATA BANK LIST OF KIZHAKKE CHALAKKUDY VILLAGE PREPARED BY LOCAL LEVEL MONITORING COMMITTEE, CHALAKKUDY MUNICIPALITY AS E3-106686/2020 DT. 22/2/2021. ``` - `Exhibit P6 THE TRUE COPY OF THE ORDER PASSED BY THE 3RD RESPONDENT DATED 19/7/2023.` ``` Exhibit P7THE TRUE COPY OF THE JUDGEMENT IN WPC 19469/2023 DATED 5/7/2023. ```