M/S. BUILTECH HOUSING LLP v. Revenue Divisional Officer Palakkad; Additional Tahsildar (LR), Land Records, Taluk Office, Palakkad; Village Officer Kannadi-1 Village, Palakkad District

# **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** # **`PRESENT`** ``` THE HONOURABLE MR.JUSTICE N.NAGARESH ``` ``` MONDAY, THE 21[ST] DAY OF AUGUST 2023 / 30TH SRAVANA, 1945 ``` ``` WP(C) NO. 27582 OF 2023 ``` ## **`PETITIONER:`** ``` M/S. BUILTECH HOUSING LLP BUILTECH FOUNDATION, 387, CHITTUR ROAD, KUNNATHURMEDU P.O, PALAKKAD DISTRICT, PIN-678 013, ``` ``` REPRESENTED BY DESIGNATED PARTNER K. RAJAN, AGED 68 YEARS, S/O. LATE KRISHNAN, RESIDING AT KRISHNA, AISWARYA NAGAR, KUNNANUR AMSOM AND DESOM, KUNNATHURMEDU P.O, PALAKKAD TALUK, PALAKKAD DISTRICT., PIN – 678 013. ``` ``` BY ADVS. JACOB SEBASTIAN WINSTON K.V ANU JACOB KEERTHY RAJ ``` ## **`RESPONDENTS:`** - **`1 THE REVENUE DIVISIONAL OFFICER PALAKKAD OFFICE OF THE REVENUE DIVISIONAL OFFICER, PALAKKAD HEAD POST OFFICE, PALAKKAD DISTRICT., PIN – 678 001.`** - **`2 THE ADDITIONAL TAHSILDAR(LAND RECORDS), TALUK OFFICE, CIVIL STATION, PALAKKAD DISTRICT., PIN – 678 001.`** - **`3 THE VILLAGE OFFICER KANNADI-1 VILLAGE, KANNADI P.O, PALAKKAD DISTRICT., PIN – 678 701.`** W.P.(C) No.27582 of 2023 : 2 : ## **`BY ADV`** ## **`AMMINIKUTTY – SENIOR GOVERNMENT PLEADER`** ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.08.2023, THE COURT ON THE SAME DAY DELIVERED THEFOLLOWING: ``` W.P.(C) No.27582 of 2023 : 3 : ## **JUDGMENT** Dated this the 21[st] day of August, 2023 The petitioner is before this Court aggrieved by the omission of the 2[nd] respondent-Additional Tahsildar (LR) 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 0.2672 Hectares of property in Re-Survey Nos.560/6 of Kannadi 1 Village in Palakkad District. The property in question was purchased in the year 2021. 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.P2 order under Clause 6 of the Kerala Land Utilisation Order, 1967 W.P.(C) No.27582 of 2023 : 4 : permitting to use the land for non-agricultural purposes. 3. The grievance of the petitioner is that even though Ext.P2 order was passed under the Kerala Land Utilisation Order, 1967 in the year 2005, 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.P2 proceedings are of the W.P.(C) No.27582 of 2023 : 5 : year 2005. The veracity and the genuineness of Ext.P2 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, 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 W.P.(C) No.27582 of 2023 : 6 : 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 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 cutoff 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 W.P.(C) No.27582 of 2023 : 7 : 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 2[nd] respondent-Additional Tahsildar (LR) 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 two months. **Sd/-** **N. NAGARESH JUDGE** AMR W.P.(C) No.27582 of 2023 : 8 : ## **`APPENDIX OF WP(C) 27582/2023`** ## **`PETITIONER’S EXHIBITS`** ``` Exhibit-P1 ``` ``` A TRUE COPY OF THE POSSESSION CERTIFICATE NUMBER 79948127 DATED 10.08.2023 OF THE LAND ISSUED BY THE THIRD RESPONDENT. ``` ## **`Exhibit-P2`** ``` A TRUE COPY OF THE KLU ORDER NO. D.DIS.M 2034/05 DATED 28.10.2005 ISSUED BY THE FIRST RESPONDENT. ``` ## **`Exhibit-P3`** ``` A TRUE COPY OF THE SALE DEED NO.2434/1/2021 OF SRO PALAKKAD EXECUTED ON 30.12.2021. ``` ## **`Exhibit-P4`** - **`A TRUE COPY OF THE APPLICATION DATED 14.08.2023 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT ALONG WITH ACKNOWLEDGMENT DATED 14.08.2023 ISSUED FROM THE OFFICE OF THE SECOND RESPONDENT.`** ## **`Exhibit-P5`** ``` A TRUE COPY OF THE JUDGMENT DATED 25.06.2018 IN W.P.(C) NO.16536/2018 OF THIS HON'BLE COURT. ``` ``` Exhibit-P6 ``` ``` A TRUE COPY OF THE JUDGMENT DATED 16.12.2020 IN W.P.(C) NO.26007/2020 OF THIS HON'BLE COURT. ```