Peace Foundation (Pachomious Educational and Charitable Enlightenment Foundation) Trust v. Revenue Divisional Officer, Revenue Divisional Office, Moovattupuzha; Tahsildar (LR), Muvattupuzha Taluk; Village Officer, Piravom Village

## `IN THE HIGH COURT OF KERALA AT ERNAKULAM` ## `PRESENT` ``` THE HONOURABLE MR.JUSTICE N.NAGARESH ``` ``` MONDAY, THE 5[TH] DAY OF DECEMBER 2022 / 14TH AGRAHAYANA, 1944 ``` ``` WP(C) NO. 39199 OF 2022 ``` ## `PETITIONER` ``` PEACE FOUNDATION (PACHOMIOUS EDUCATIONAL AND CHARITABLE ENLIGHTENMENT FOUNDATION) TRUST REGISTERED OFFICE AT ST GEORGE ORTHODOX KARMELKUNNU CHURCH, MULAKKULAM NORTH P.O., PIRAVOM, ERNAKULAM DISTRICT, PIN-686664, REPRESENTED BY ITS SECRETARY / AUTHORIZED SIGNATORY A.J. JAMES, AGED 63, S/O JOSEPH, AMBATTUKATTIL HOUSE, EDAYAR P.O, ERNAKULAM DISTRICT, PIN – 686662. ``` ``` BY ADVS. P.K.SOYUZ E.V.BABYCHAN ``` ## `RESPONDENTS` ``` 1THE REVENUE DIVISIONAL OFFICER REVENUE DIVISIONAL OFFICE, MOOVATTUPUZHA, MINI CIVIL STATION, MUDAVOOR P.O., ERNAKULAM DISTRICT, PIN-686669. 2THE TAHSILDAR (L.R) MUVATTUPUZHA TALUK, TALUK OFFICE, MINI CIVIL STATION, MUDAVOOR P.O., ERNAKULAM DISTRICT, PIN-686669. ``` WP(C) No.39199 of 2022 2 ``` 3THE VILLAGE OFFICER, PIRAVOM VILLAGE, MUVATTUPUZHA TALUK, PIRAVOM P.O, ERNAKULAM DISTRICT - 686664. ``` ``` SMT.VIDYA KURIAKOSE GP ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` WP(C) No.39199 of 2022 3 ## **J U D G M E N T** Dated this the 5[th] day of December, 2022 The petitioner is before this Court aggrieved by the omission of the 2[nd] respondent-Tahsildar in entertaining Ext.P3 Form A 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 in ownership and in possession of 258.70 Ares (639 Cents) of property Survey Nos.711/1, 711/2, 711/3, 711/4, 711/18, 711/19, 711/20, 710/15 and 710/17 of Piravom Village of Muvattupuzha Taluk in Ernakulam District. The petitioner 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 nonagricultural purposes. WP(C) No.39199 of 2022 4 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 2022, 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.P3 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 Government Pleader entered appearance on behalf of the respondents and resisted the writ petition. The 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 2022. 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 WP(C) No.39199 of 2022 5 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 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.**_ WP(C) No.39199 of 2022 6 _**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 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-Tahsildar is directed to consider Ext.P3 WP(C) No.39199 of 2022 7 application submitted by the petitioner, in accordance with law. In view of the fact that the property of the petitioner has been permitted to be used for other purposes by Ext.P2, the respondents are directed to effect the alterations or additional entries in the Basic Tax Register showing the nature of the land as “Purayidam”/”Dry land”/”Garden land” and to reassess the property. Necessary orders shall be passed by the 2[nd] respondent within a period of one month from the date of receipt of a copy of this judgment. To enable the Tahsildar to reconsider the matter, Ext.P4 is set aside. Sd/- **N. NAGARESH, JUDGE** smm WP(C) No.39199 of 2022 8 ## `APPENDIX OF WP(C) 39199/2022` ``` PETITIONER EXHIBITS ``` ``` Exhibit P1TRUE COPY OF THE JUDGMENT IN WPC NO. 5614 OF 2021 DATED 28.03.2022 OF THE HON'BLE HIGH COURT OF KERALA ``` ``` Exhibit P2TRUE COPY OF THE ORDER NO. NO. A 17 - 7665/ 19/KDIS DATED 07.07.2022 ISSUED BY THE 1ST RESPONDENT. ``` ``` Exhibit P3TRUE COPY OF THE APPLICATION, ALONG WITH FORM NO. A APPLICATION SUBMITTED BY THE PETITIONER DATED 16.11.2022. Exhibit P4TRUE COPY OF THE ORDER DATED 29.11.2022 ISSUED BY THE 2ND RESPONDENT. ``` ``` Exhibit P5A TRUE COPY OF THE JUDGMENT IN W.PC NO. 36806 OF 2022 DATED 17.11.2022 OF THE HON'BLE HIGH COURT OF KERALA. ```