M/S. INDEL AUTOMOTIVES PRIVATE LIMITED v. THE REVENUE DIVISIONAL OFFICER, PALAKKAD; THE ADDITIONAL TAHSILDAR (LAND RECORDS), PALAKKAD; THE VILLAGE OFFICER, KODUMBU VILLAGE

## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ## **`THE HONOURABLE MR.JUSTICE N.NAGARESH`** ``` TUESDAY, THE 22[ND] DAY OF AUGUST 2023 / 31ST SRAVANA, 1945 ``` ``` WP(C) NO. 27885 OF 2023 ``` ## **`PETITIONER:`** ``` M/S. INDEL AUTOMOTIVES PRIVATE LIMITED NEAR COSMOPOLITIAN CLUB, KADAMKODE, PALAKKAD DISTRICT, PIN-678551, REPRESENTED BY MANAGING DIRECTOR G. MOHANAN, AGED 67 YEARS, S/O. LATE K.N. UNNIKRISHNAN NAIR, RESIDING AT DHANYA, KANNADI P.O, PALAKKAD TALUK, PALAKKAD DISTRICT., PIN – 678 701. ``` ``` 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 KODUMBU VILLAGE, KODUMBU P.O, PALAKKAD DISTRICT., PIN – 678 551.`** ## **`BY ADV DEEPA NARAYANAN-SENIOR GOVERNMENT PLEADER`** ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` W.P.(C) No.27885 of 2023 : 2 : ## **JUDGMENT** Dated this the 22[nd] 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 42.25 Ares of property in Re-Survey No.8/2 of Kodumbu Village in Palakkad District. The property in question was purchased in the year 2016. 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 permitting to use the land for non-agricultural purposes. W.P.(C) No.27885 of 2023 : 3 : 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 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.P7 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.P2 proceedings are of the year 2006. The veracity and the genuineness of Ext.P2 proceedings under the Kerala Land Utilisation Order, 1967 W.P.(C) No.27885 of 2023 : 4 : 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 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.27885 of 2023 : 5 : 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.27885 of 2023 : 6 : The writ petition is therefore allowed. The 2[nd] respondent-Additional Tahsildar (LR) is directed to consider Ext.P7 Form-A application submitted by the petitioner and pass appropriate orders thereon, in accordance with law, within a period of one month. **Sd/N. NAGARESH JUDGE** AMR W.P.(C) No.27885 of 2023 : 7 : ## **`APPENDIX OF WP(C) 27885/2023`** ## **`PETITIONER’S EXHIBITS`** - **`Exhibit-P1`** ``` A TRUE COPY OF THE LAND TAX PAID RECEIPT DATED 24.04.2023 ISSUED BY THE THIRD RESPONDENT. ``` ``` Exhibit-P2 ``` - **`A TRUE COPY OF THE KLU ORDER NO. D.DIS.M 479/05 DATED 04.05.2006 ISSUED BY THE FIRST RESPONDENT.`** ## **`Exhibit-P3`** - **`A TRUE COPY OF THE BUILDING PERMIT DATED 06.05.2015 ISSUED BY THE SECRETARY, KODUMBU GRAMA PANCHAYAT IN FAVOUR OF HAVVA BEEGAM.`** ## **`Exhibit-P4`** - **`A TRUE COPY OF THE SALE DEED NO.236/1/2016 OF SRO PALAKKAD EXECUTED ON 06.01.2016.`** ## **`Exhibit-P5`** - **`A TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 17.09.2022 IN RESPECT DOOR NO.1/819 ISSUED FROM KODUMBU GRAMA PANCHAYAT.`** ## **`Exhibit-P6`** - **`A TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 17.09.2022 IN RESPECT DOOR NO.1/820 ISSUED FROM KODUMBU GRAMA PANCHAYAT.`** ## **`Exhibit-P7`** - **`A TRUE COPY OF THE APPLICATION DATED 11.08.2023 SUBMITTED BY THE PETITIONER BEFORE THE SECOND RESPONDENT ALONG WITH ACKNOWLEDGMENT DATED 11.08.2023 ISSUED FROM THE OFFICE OF THE SECOND RESPONDENT.`** ## **`Exhibit-P8`** ``` A TRUE COPY OF THE JUDGMENT DATED 25.06.2018 IN W.P.(C) NO.16536/2018 OF THIS HON'BLE COURT. ``` W.P.(C) No.27885 of 2023 : 8 : ## **`Exhibit-P9`** ``` A TRUE COPY OF THE JUDGMENT DATED 16.12.2020 IN W.P.(C) NO.26007/2020 OF THIS HON'BLE COURT. ```