High Court of KeralaSingle JudgeWrit petition disposed of with direction to the...

Pathrose v. Revenue Divisional Officer, Kochi; Tahasildar, Aluva; Village Officer, Nedumbassery; Agricultural Officer, Nedumbassery

Case / Petition Number:WP(C) No.13586/2021

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • N. Nagareesh
Judgment Date
2021-10-01
Court Decision / Holding
The writ petition is disposed of by directing the 3rd respondent (Village Officer) to consider the petitioner’s Ext. P5 representation in light of Ext. P3 order and pass appropriate orders thereon within one month.
Final Disposition
Writ petition disposed of with direction to the 3rd respondent to consider Ext. P5 in light of Ext. P3 and to pass orders within one month.

Parties to the Case

Appellants / Petitioners

  • Pathrose

Respondents

  • Revenue Divisional Officer, Kochi
  • The Tahasildar, Aluva Taluk Office
  • The Village Officer, Nedumbassery Village Office
  • The Agricultural Officer, Nedumbassery Krishi Bhavan

Legal Representation & Advocates

Counsels for Petitioners

  • • N. Krishna Raja Mauli

Counsels for Respondents

  • • Sri. Vipin Narayanan, Senior Government Pleader

Case Synopsis & Summary

The petitioner, Pathrose, a landowner in Nedumbassery, seeks to compel the Village Officer to recognize a changed land use and issue tax receipts reflecting the amended status of his land as converted garden land, as already reflected in the Basic Tax Register (BTR). He owns 58.9 cents of land (Survey No. 204/8) described as Nilam in revenue records. His predecessor obtained an order under the Kerala Land Utilisation Order, 1967, in 1996 allowing non-agricultural use of the land. On 27-01-2021, he applied under Rule 6A of the Kerala Land Tax Act, 1961 to reassess Land Tax and make entries in the BTR reflecting the converted garden land. The Tahasildar issued Ext. P3 directing the Village Officer to alter the records accordingly, but the Village Officer reportedly did not implement the order. The petitioner filed Ext. P5 before the Village Officer seeking tax receipts reflecting the converted land, which has not been acted upon. The 3rd respondent pressed a counter, noting Nilam status in village records; the Tahasildar’s order indicated potential modification depending on court judgments; the Local Level Monitoring Committee decided not to remove the land from the Data Bank. The petitioner cites Shanmugham R. & Others v. District Collector, Kollam (2019 KHC 3521) regarding the transition under amendments to the land-utilisation framework, urging that prior permissions should shield the land from the 2018 amendment. The Court disposes by directing the 3rd respondent to consider Ext. P5 in light of Ext. P3 and to issue appropriate orders within one month.

Provisions of Law Cited

Kerala Land Utilisation Order, 1967Section 6A of the Kerala Land Tax Act, 1961Kerala Land Tax Act, 1961Kerala Conversion of Paddy Land and Wetland Act, 20082018 Amendment to the Kerala Conversion of Paddy Land and Wetland Act, 2018

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner contends that Ext. P3 order issued by the Tahasildar under the Kerala Land Utilisation Order, 1967 should be implemented, and Ext. P5 representation before the Village Officer should be accepted, with tax receipts reflecting the land as converted garden land. He relies on pre-2018 permissions under the 1967 Order and argues that the 2018 amendment to the Paddy Land and Wetland regime should not nullify such permissions. The relief sought is a direction to the 3rd respondent to process and issue corrected tax records in accordance with Ext. P3 and Ext. P5.

Contentions of Respondents

The respondents argue that village records currently show Nilam land; Ext. P3 cannot be treated as a final, unconditional change in the BTR, especially given potential modifications in light of court judgments. They cite the LLMC’s decision to retain land in the Data Bank and emphasize that changes to tax records may create local-level issues; they flag that Ext. P3 is subject to modification based on judicial rulings and that no final updates have been entered in village records.

Cited Precedents (2)

Case NameCitationTreatmentExplanation
Shanmugham R. and another v. District Collector, Kollam and others2019 KHC 3521Mentioned OnlyThe judgment is cited by the petitioner’s counsel; the court references it in argument but does not explicitly adopt or apply its principle to dispose of the case.
Judgment in WPC 2353/2021WPC 2353/2021Mentioned OnlyExhibit P2 contains a judgment in WPC 2353/2021; it is part of the record but the judgment in this case does not rely on its rulings to dispose of the petition.

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Extracted Judgment Text

Exact text extracted from official judgment records.

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE N.NAGARESH** **FRIDAY, THE 1[ST] DAY OF OCTOBER 2021 / 9TH ASWINA, 1943** **WP(C) NO. 13586 OF 2021** ## **PETITIONER:** **PATHROSE, AGED 81 YEARS,** **S/O. VARKEY, THETTAYIL HOUSE, KOTHAKKULANGARA, ANGAMALY, ERNAKULAM DISTRICT.** ## **BY ADV N.KRISHNA RAJA MAULI** ## **RESPONDENTS:** - **1 THE REVENUE DIVISIONAL OFFICER, K B JACOB ROAD, FORT KOCHI, ERNAKULAM 682 001.** - **2 THE TAHASILDAR,** - **ALUVA TALUK OFFICE, ALUVA, ERNAKULAM DISTRICT 683 101.** - **3 THE VILLAGE OFFICER, NEDUMBASSERY VILLAGE OFFICE, NEDUMBASERY, ERNAKULAM DISTRICT 683 585.** - **4 THE AGRICULTURAL OFFICER, NEDUMBASSERY KRISHI BHAVAN, NEDUMBASSERY, ERNAKULAM 683 585.** **BY ADV SRI.VIPIN NARAYANAN, SR. GOVERNMENT PLEADER** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** WP(C) No.13586/2021 : 2 : ## **JUDGMENT** Dated this the 1[st ] day of October, 2021 The petitioner is before this Court seeking to direct the 3[rd] respondent to accept Tax and Land Tax Receipt reflecting the changed nature of land as already entered in the Basic Tax Register. 2. The petitioner states that he is the owner of 58.9 Cents of property in Survey No.204/8 Nedumbassery Village of Aluva Takuk in Ernakulam District. The petitioner purchased the property in the year 2013. The property is described as 'Nilam” in the Revenue Records. The petitioner would states that the predecessor in interest of the property had obtained order under the Kerala Land Utilisation Order, 1967, for using the property for other purposes, in the year 1996. WP(C) No.13586/2021 : 3 : 3. On 27.01.2021, a representation was submitted by the petitioner to the 2[nd] respondent to assess Land Tax under Rule 6A of the Kerala Land Tax Act, 1961 and to make necessary additional entries in the Basic Tax Register. The 2[nd] respondent considered the application and passed Ext.P3 order permitting the petitioner to use the land and to make necessary changes in the remarks column of the BTR describing the petitioner's land as converted garden land. In Ext.P3, the Village Officer was directed to take further steps to effect changes in the records. 4. The petitioner's grievance is that inspite of Ext.P3 order issued under the Kerala Land Utilisation Order, 1967, the Village Officer has not taken any steps to comply with the directions given by the 2[nd] respondent in Ext.P3. In such circumstances, the petitioner filed Ext.P5 representation before the Village Officer. Ext.P5 representation did not yield any result, hence the petitioner is before this Court. WP(C) No.13586/2021 : 4 : 5. The 3[rd] respondent filed a counter affidavit in the writ petition. The 3[rd] respondent stated that as per the Village Records the land held by the petitioner is 'Nilam'. The neighbouring properties of the petitioner remain fallow paddy land without any improvement. The Village Officer stated that the Tahasildar (LR) issued order dated 09.06.2021, directing the Village Officer to make entries in the remarks coloum of BTR as converted land. As a matter of fact there is no entries or changes in the Village Records regarding the order of the 1[st] respondent. The Local Level Monitoring Committee has decided not to exclude the land from the Data Bank. Making changes in the Thandapper or Tax receipt of the land of the petitioner will lead to speedy conversion of the land by the petitioner, which in turn will result in local level issues, stated the 2[nd] respondent. 6. The learned counsel for the petitioner submitted that in the light of the judgment of this Court in _**Shanmugham R and another v. District Collector, Kollam**_ WP(C) No.13586/2021 : 5 : _**and others** [2019 KHC 3521]_ , if a party has already obtained permission for changing the nature of the land under the Kerala Land Utilisation Order, 1967 prior to the 2018 amendment to the Kerala Conversion of Paddy Land and Wetland Act, 2018 then the amendment made in 2018 to the Act, 2008, will not apply. 7. Heard the learned counsel for the petitioner and the learned Government Pleader representing the respondents. 8. The petitioner has submitted application for changing the nature of the land and for reassessment of tax of the land. The Tahasildar, who is the competent authority to consider such applications made under Section 6A of the Kerala Land Tax Act, 1961, has passed Ext.P3 order holding that the nature of the petitioner's land can be suitably included in the Basic Tax Register in the remarks column as converted Garden Land. After holding so, the 2[nd] respondent directed the 3[rd] respondent-Village Officer to WP(C) No.13586/2021 : 6 : make necessary changes in the records. When the 2[nd] respondent-Tahasildar has passed an order invoking the provisions of Section 6A of the Kerala Land Tax Act, 1961 as long as the said Ext.P3 order remains in force without there are having no successful change to the said order, the 3[rd] respondent will be bound by the order. Therefore, since there is no challenge on Ext.P3 as on date, the 3[rd] respondent will have to abide by the decision contained in Ext.P3. 9. The learned Government Pleader pointed out that in Ext.P3 order of the Tahasildar, it has also been stated that it is liable to be modified depending upon the Court judgments in identical cases. 10. However, in this writ petition, I find that the petitioner has preferred Ext.P5 representation before the Village Officer seeking to accept the tax from the petitioner and issue tax receipt reflecting the nature of the land as converted land. In view of the representation, this Court is of WP(C) No.13586/2021 : 7 : the opinion that the writ petition can be disposed of directing the 3[rd] respondent to consider Ext.P5 representation submitted by the petitioner in the light of Ext.P3 order passed by the Tahasildar and pass appropriate orders thereon within a period of one month. The writ petition is disposed of as above. Sd/- **N. NAGARESH JUDGE** SR WP(C) No.13586/2021 : 8 : ## **APPENDIX OF WP(C) 13586/2021** **PETITIONER'S EXHIBITS:** **Exhibit P1 TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 15.5.1996.** **Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 29.1.2021 IN WPC 2353/2021.** **Exhibit P3 TRUE COPY OF THE ORDER BEARING NO. DDS-C8-1051/2021 DATED 9.6.2021 ISSUED BY THE 2ND RESPONDENT.** **Exhibit P4 TRUE COPY OF THE EXTRACT OF THE BTR IN WHICH THE 3RD RESPONDENT HAS MADE ADDITIONAL ENTRY. Exhibit P5 TRUE COPY OF PETITIONER'S REPRESENTATION DATED 1.7.2021 FILED BEFORE THE 3RD RESPONDENT.** **RESPONDENTS' EXHIBITS:** **Exhibit R3(a) A COPY OF THE DATA BANK PERTAINING TO THE PROPERTY IN QUESTION. Exhibit R3(b) A COPY OF THE REPORT PREPARED BY THE KERALA STATE REMOTE SENSING ENVIRONMENT CENTRE DATED 30.04.2018. Exhibit R3(c) A COPY OF THE RELEVANT PAGES OF THE MINUTES DATED 11.07.2018. Exhibit R3(d) TRUE COPY OF THE PHOTOGRAPHS.**