High Court of KeralaSingle JudgeWrit petition disposed of; Ext.P3 set aside; Ta...

P.K. Prakash and Usha Kumari v. State of Kerala and others

Case / Petition Number:WP(C) No.11011 of 2019

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • Shoba Annamma Eapen
Judgment Date
2022-06-08
Court Decision / Holding
Ext.P3 order is set aside. The Tahsildar (LR) Kanayannur Taluk is suo motu impleaded as additional fourth respondent and is directed to reconsider the petition afresh, strictly in terms of the dictum laid down by Renjith George and Fr. Jose Uppani, and to pass fresh orders within three months after affording the petitioners an opportunity of hearing. The Registry is to forward a copy of the judgment to the Tahsildar for compliance. The writ petition is disposed of as above.
Final Disposition
Writ petition disposed of; Ext.P3 set aside; Tahsildar (LR) directed to reconsider the application afresh under the guidance of Renjith George and Fr. Jose Uppani within three months, after hearing the petitioners; Addl.R4 impleaded for compliance; Registry to forward judgment to Tahsildar for compliance. The petition is disposed of as stated.

Parties to the Case

Appellants / Petitioners

  • P.K. Prakash
  • Usha Kumari

Respondents

  • State of Kerala represented by Secretary, Revenue Department, Government Secretariat, Thiruvananthapuram
  • The Tahasildar, Kanayannur Taluk, Ernakulam
  • The Secretary, Tripunithura Municipality, Ernakulam
  • Addl.R4 The Tahsildar (LR), Kanayannur Taluk, Ernakulam

Legal Representation & Advocates

Counsels for Petitioners

  • • V. Ramkumar Nambiar

Counsels for Respondents

  • • Smt. Princy Xavier
  • • C.V. Manuvilsan

Case Synopsis & Summary

Petitioners P.K. Prakash and Usha Kumari, co-owners in possession of a substantial dry-reclaimed land forming one plot in Thekkumbhagam Village, Kanayannur Taluk, Ernakulam, challenge Ext.P3 (dated 15 February 2019) directing them to submit an application under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008. They rely on Ext.P1 (21 July 2015) issued by the District Collector permitting use of the land under the Kerala Land Utilisation Order, 1967 (Clause 6(2)), with revenue records showing the land as “converted dry land more than 10 years back.” They argue that the amendment introducing Section 27A in 2018 should not override a pre-cutoff order and that Ext.P3 misapplies the Amended Act; the land’s classification and tax entries should be governed by existing KLU Order and Section 6A of the Kerala Land Tax Act, 1961, and changes in revenue records must follow Section 27C. They had earlier been guided by this Court’s directive in W.P.(C) No.312/2019 to adjudicate in light of the stipulated provisions. Respondents contend 27A applies to unnotified land changes post-amendment and that 27C governs record changes. The Court, relying on Renjith George and Fr. Jose Uppani, holds Ext.P1 predates the cutoff, finds Ext.P3 unsustainable, and directs reconsideration under 27C with due hearing, impleading the Tahsildar (LR) as additional respondent, within three months, disposing of the petition accordingly.

Provisions of Law Cited

Clause 6(2) of the Kerala Land Utilisation Order, 1967 (KLU Order)Section 27A of the Kerala Conservation of Paddy Land and Wet Land (Amendment) Act, 2018Section 27C of the Kerala Conservation of Paddy Land and Wet Land Act, 2008Section 6A of the Kerala Land Tax Act, 1961

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners contend that Ext.P3 seeks to enforce an application under Section 27A of the Act for changing the nature of unnotified land, which cannot be applied to an order (Ext.P1) issued before the 2018 amendments. They argue that Ext.P1 predates the cutoff date of 30.12.2017, and amended provisions cannot apply retroactively to pre-cutoff orders. They rely on Section 27C for changes to revenue records and insist that changes should be made under 27C and Section 6A of the Kerala Land Tax Act, 1961, with necessary entries and proper notices, not under 27A. They also reference W.P.(C) No.312/2019 and Division Bench precedents (Renjith George and Fr. Jose Uppani) directing reconsideration under established legal framework, and request quashing Ext.P3 and fresh consideration in accordance with law by the Tahsildar (LR) after hearing; the petition seeks a lawful alteration of revenue records within statutory procedures.

Contentions of Respondents

The respondents submit that Ext.P3 correctly directs a change under Section 27A for unnotified land, which came into force with the 2018 amendment. They contend that Clause 6(2) of the KLU Order cannot override amended provisions and that changes in land description and tax require entries under Section 6A and 27A, with 27C guiding adjustments in records. They emphasize that a pre-cutoff order does not automatically bar the amended provisions and urge adherence to the statutory sequence under the Act, asserting that the petitioners must pursue 27A remedies and the appropriate revenue-record amendments.

Cited Precedents (2)

Case NameCitationTreatmentExplanation
Tahsildar, Thodupuzha Taluk and another v. Renjith George2020 (1) KHC 865 (DB)PositiveThe Division Bench decisions are cited as controlling authorities establishing that amendments post-cutoff do not apply to pre-cutoff orders and that changes in revenue records must be made under the Basic Tax Register; the present case follows that ratio.
District Collector, Ernakulam and others v. Fr.Jose Uppani and Others2020 (4) KHC 394 (DB)PositiveCited for the same ratio concerning pre-cutoff orders and the proper mechanism under 27C for revenue-record changes; the judgment relies on this authority to set aside Ext.P3 and mandate reconsideration under 27C.

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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 MRS. JUSTICE SHOBA ANNAMMA EAPEN WEDNESDAY, THE 8[TH] DAY OF JUNE 2022 / 18TH JYAISHTA, 1944** ## **WP(C) NO. 11011 OF 2019** ## **PETITIONERS:** - 1 P.K.PRAKASH AGED 58 YEARS S/O.KARUNAKARAN, PULIMOOTTIL HOUSE, NO.36/566, PANAMPILLY NAGAR, KADAVANTHARA, ERNAKULAM-682 020. - 2 SMT.USHAKUMARI, AGED 53 YEARS PULIMOOTTIL HOUSE, NO.36/566, PANAMPILLY NAGAR, KADAVANTHARA, ERNAKULAM-682 020. BY ADV V.RAMKUMAR NAMBIAR ## **RESPONDENTS:** - 1 STATE OF KERALA REPRESENTED BY SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 023. - 2 THE TAHASILDAR, KANAYANNUR TALUK, ERNAKULAM-682 011. - 3 THE SECRETARY, TRIPUNITHURA MUNICIPALITY, ERNAKULAM-682 301. - *ADDL.R4 THE TAHSILDAR (L.R.), KANAYANNUR TALUK, ERNAKULAM BY ADV SRI.C.V.MANUVILSAN *Addl.R4 is suo motu impleaded as per order dated 8.6.2022 in W.P(C) NO.11011/2019. ## **OTHER PRESENT:** SMT.PRINCY XAVIER -G.P THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C)No.11011 of 2019 :-2-: **==> picture [352 x 12] intentionally omitted <==** This writ petition is filed challenging Ext.P3 order dated 15.2.2019 passed by the second respondent directing the petitioners to submit application before the Revenue Divisional Officer under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (hereinafter referred to as 'the Act'), which is an erroneous direction. ## 2. The case set up in the writ petition is as follows:- The writ petitioners are co-owners in possession of 1 acre 49 cents made up of 9.32 Ares in old Sy.Nos.265 and 49/2, 9.31 Ares in R.S.No.49/3, 9.71 Ares in R.S.No.49/4, 9.31 Ares in R.S.No.49/5, 9.33 Ares in R.S.No.49/6, 9.32 Ares in R.S.No.49/7, 2.38 Ares in R.S.No.49/9 and 2.04 Ares in R.S.No.49/9 of Thekkumbhagam Village, Kanayannur Taluk, Ernakulam District, obtained as per Sale Deed Nos.2010/11, 2011/11, 2012/11, 2118/11, 2119/11, 2120/11, 2353/11 and 2354/11 of S.R.O.,Thripunithura. The said properties are lying as one plot as reclaimed land with trees, which are more than 40 years old and is a dry land with direct road access with a building therein even before the promulgation of the Act. Therefore, by virtue of the enabling provisions contained under Clause 6(2) of the Kerala Land Utilisation WP(C)No.11011 of 2019 :-3-: Order, 1967 (hereinafter referred to as 'the KLU Order'), the writ petitioners sought permission for conversion of the land for other purposes. As per Ext.P1 order dated 21.07.2015, the District Collector has permitted to utilise the property under the KLU Order. Thereafter, in the revenue records, the class of the land was shown as “converted dry land more than 10 years back”. The petitioners submitted an application dated 27.12.2018 before the second respondent for changing the class of land in the revenue records to 'purayidam'. Since the application filed by the petitioners was not considered, they approached this Court by filing W.P(C) No.312/2019 and this Court disposed of the writ petition directing the second respondent to finalise the application filed by the petitioners in accordance with the stipulations contained under Section 27C of the Act as amended by Act 2018 within a period of one month from the date of receipt of a copy of the judgment and it was further directed that if any application for building permit was submitted by the petitioners, the same shall be considered in accordance with law by the Secretary, Thripunithura Municipality taking into account Ext.P1 order of the District Collector and also any order passed by the second respondent. The petitioners submit WP(C)No.11011 of 2019 :-4-: that the second respondent, instead of complying with the judgment of this Court, passed Ext P3 order with a finding that Section 27A of the Act is applicable and directed the petitioners to approach the Revenue Divisional Officer. The petitioners submit that Section 27C of the Act clearly stipulates the procedure by which the changes in the revenue records are to be made. It is the further case of the petitioners that the second respondent-Tahsildar was duty bound to reassess the land tax under Section 6A of the Kerala Land Tax Act, 1961 and make necessary entries in the revenue records relating to such land and also to effect changes in the revenue records. Thus, aggrieved by Ext.P3 order passed by the second respondent, this writ petition is filed praying for a direction to quash Ext.P3 order passed by the second respondent and also for a direction to reconsider the application submitted by the petitioners. 3. Heard the learned counsel for the petitioners Sri.V.Ramkumar Nambiar, the learned Senior Government Pleader Smt.Princy Xavier and Sri.Manuvilsan, the Standing Counsel for the third respondent-Thripunithura Municipality. 4. It is the admitted case that the writ petitioners had submitted an application before the Revenue Divisional Officer under WP(C)No.11011 of 2019 :-5-: Clause 6(2) of the KLU Order, before the appointed day of introduction of S.27A of the Act on and with effect from 30.12.2017. It was thus the Revenue Divisional Officer passed Ext.P1 order dated 21.07.2015 permitting the writ petitioners to utilise the property for other purposes. At the time of said application, Section 27A of the Act was never introduced and was not in force. Hence as per the available option, the petitioners submitted an application under clause 6(2) of the KLU Order, before the Revenue Divisional Officer, who was the competent authority to take a decision in the said application. Thus, the Revenue Divisional Officer has passed Ext.P1 order permitting the petitioners to utilise the property under the KLU Order. There is no dispute that Ext.P1 order was prior to the introduction of S.27A to the Act. 5. A reading of sub-section 13 of section 27A is clear in the context, which reads thus: _“_ _**27A. Change of nature of unnotified land** .-(1) …...................... …............._ _xxx xxx xxx xxx xxx_ _(13)Any application received for the change of nature of unnotified land from the date of commencement of the Kerala Conservation of Paddy Land and Wet Land (Amendment) Act, 2018 shall be considered and disposed of only in accordance with the provisions of the Act. “_ WP(C)No.11011 of 2019 :-6-: There is no doubt to the fact that any application received for the change of nature of unnotified land from the date of commencement of the Amendment Act, 2018 shall be considered and disposed of only in accordance with the provisions of the Act. Since Ext.P1 order was secured by the petitioners well before the cut off date, 30.12.2017, amended provisions of the Act cannot apply. The second respondent as per Ext.P3 order has insisted upon the petitioners to file application under Section 27A of the Act, which is legally unsustainable. Further, S.27C reads as follows: - “ _**27C. Change in records** :-(1) Notwithstanding anything contained in any other law for the time being in force or in any judgment, decree or order of any Court, Tribunal or any other Authority, wherever a part of a survey number or subdivision is permitted to be converted under Sections 8,9,10 or 27A of this Act, a new subdivision shall be created for the extent for which such orders for conversion are issued._ - _(2)Where the paddy land or unnotified land is duly converted as per the provisions of this Act, the Tahsildar shall reassess the land tax under Section 6A of the Kerala Land Tax Act,1961 (13 of 1961) and make necessary entries in revenue records relating to such lands._ - _(3)Where such changes are recorded in revenue records, the number and date of the order and the authority granting sanction, the survey number of the lands for which sanction has been accorded, extent of the land in each survey number for which sanction has been accorded and the revised land tax shall be clearly recorded ensuring that the old entries are legible._ - _(4)Tahsildar shall conduct periodical inspection to ensure that charges in revenue records are in accordance with sub-section(3)._ - _(5)No attempt shall be made to alter or change or modify the revenue records relating to the paddy land or wetland or unnotified land otherwise than in accordance with sub-section(3).”_ WP(C)No.11011 of 2019 :-7-: Section 27C also does not contemplate the permission granted under the KLU Order. Therefore, it is clear that the second respondent is not entitled to insist upon or to direct the petitioners to secure an order under S.27A of the Act to change the revenue records in accordance with the provisions of the Act, since the petitioners have already secured Ext.P1 order under clause 6(2) of the KLU Order. 6. A Division Bench of this Court, in the decisions reported in **Tahsildar, Thodupuzha Taluk and another** v. **Renjith George** [2020 (1) KHC 865 (DB)] and **District Collector, Ernakulam and others** v. **Fr.Jose Uppani and Others** [2020(4) KHC 394(DB)], held that if orders are secured under KLU Order prior to cut off date, 30.12.2017, amended provisions of Act will not apply and additional entries regarding the change of description of land and assessment of tax has to be made in the Basic Tax Register under S.6A of the Kerala Land Tax Act, 1961. The position in that regard is squarely applicable in this case as well. Ext. P1 order was secured by the petitioners on 21.07.2015. Hence the amended provisions of the Act cannot apply. The respondents are not entitled to insist to secure an order under WP(C)No.11011 of 2019 :-8-: Section 27A to make changes in the revenue records. The additional entries regarding the change of description of land and further assessment of tax has to be made in the Basic Tax Register under Section 6A of the Kerala Land Tax Act, 1961. 7. Having considered the contentions advanced and after considering the decision of this Court, I am of the opinion that the challenge raised by the petitioners as against Ext.P3 order passed by the second respondent is sustainable and liable to be allowed. Hence, Ext.P3 order passed by the Tahsildar (LR) is hereby set aside. Since the Tahsildar (LR), Kanayannur Taluk, Ernakulam is not a party to this proceedings, the above Officer is suo motu impleaded as additional fourth respondent. The additional fourth respondent is directed to reconsider the application filed by the petitioners afresh strictly in terms of the dictum laid down by the Division Bench of this Court in **Renjith George** (supra) and **Fr.Jose Uppani** (supra) and pass orders within a period of three months from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioners. The Registry is directed to forward a copy of this judgment to the Tahsildar (LR) for information and compliance. WP(C)No.11011 of 2019 :-9-: The writ petition is disposed of as above. Sd/SHOBA ANNAMMA EAPEN, JUDGE MBS/ WP(C)No.11011 of 2019 :-10-: ## **APPENDIX OF WP(C) 11011/2019** PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER OF THE DISTRICT COLLECTOR, ERNAKULAM DATED 21/7/2015. EXHIBIT P2 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P.(C)NO.312/2019 DATED 7/1/2019. EXHIBIT P3 TRUE COPY OF THE ORDER OF THE SECOND RESPONDENT DATED 15/2/2019.