High Court of KeralaSingle JudgeWrit petition allowed; Exts P3–P5 quashed; peti...

R. Bindu, K. Nandakumar, and K. Unnikrishnan v. Revenue Divisional Officer, Punaloor; Tahsildar (LR), Kottarakkara

Case / Petition Number:WP(C) NO. 9300 OF 2021

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • P. V. Kunhikrishnan
Judgment Date
2022-08-12
Court Decision / Holding
Writ petition allowed; Exts. P3–P5 set aside; petitioners to submit representation for tax assessment under the Kerala Land Tax Act; if represented, the 2nd respondent to consider the representation in light of Exts. P1 and P2 within two months from the copy of the judgment.
Final Disposition
Writ petition allowed; Exts P3–P5 quashed; petitioners to pursue tax reassessment under Kerala Land Tax Act; two-month timeframe to decide upon representation.

Parties to the Case

Appellants / Petitioners

  • R. Bindu
  • K. Nandakumar
  • K. Unnikrishnan

Respondents

  • Revenue Divisional Officer, Punaloor
  • Tahsildar (LR), Kottarakkara

Legal Representation & Advocates

Counsels for Petitioners

  • • Saju John
  • • Sri. Jelson J. Edampadam

Counsels for Respondents

  • • SMT. Deepa Narayanan, Sr.GP

Case Synopsis & Summary

This writ petition challenges Exts P3–P5, orders issued by the 1st respondent (Revenue Division) under the Kerala Land Utilization Order and Rule 12(17) of Act 28 of 2008, directing the petitioners to make substantial payments for permission to construct houses on their properties. The petitioners’ mother had obtained Ext P1 under the Kerala Land Utilization Order for her property, which was later bequeathed to the petitioners. After Ext P2, a judgment of this Court held that the provisions of Act 28 of 2008 have no application to the petitioners’ property. The petitioners contend that Exts P3–P5 are therefore illegal and warrant quashing, and they seek a correction in the BTR and revenue records without any monetary demand. The court extracts the reasoning in Ext P2, noting the principles from Praveen v. State of Kerala (before entry in BTR, the physical nature of the property must be considered) and Jafar Khan v. K.A. Kochumarakkar (Act 28 of 2008 applies only to land that is paddy or wet land as of commencement). It is observed that the petitioners’ property was converted long before Act 28 of 2008, hence the Act’s provisions do not apply. The judgment ultimately allows the writ petition, quashes Exts P3–P5, and directs the 2nd respondent to reassess basic tax under the Kerala Land Tax Act within two months after receipt of a copy of the judgment, while permitting the petitioners to submit a tax representation accordingly.

Provisions of Law Cited

Kerala Land Utilization Order (KLUO)Rule 12(17) of Act 28 of 2008 (Conservation of Paddy Land and Wetland Act)Act 28 of 2008 (Conservation of Paddy Land and Wetland Act)Kerala Land Tax Act

Legal Doctrines & Maxims

  • Before effecting entry in the BTR, the physical nature of the property has to be considered (Praveen v. State of Kerala).
  • The Conservation of Kerala Paddy Land and Wetland Act, 2008 applies only to land that is paddy land or wet land as on the date of commencement of the Act (Jafar Khan v. K.A. Kochumarakkar).

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioners argued that Exts P3–P5 are illegal because Ext P2 held that Act 28 of 2008 has no application to their property, which was converted years earlier. They sought quashing of Exts P3–P5 and a correction in the BTR and revenue records, with reassessment of tax under the Kerala Land Tax Act, without any payment demanded for construction. They rely on the Ext P2 judgment and the principles in Praveen and Jafar Khan to show the limited applicability of Act 28 to their case.

Contentions of Respondents

The respondents contended that Exts P3–P5 were issued in accordance with the law, aiming to correct BTR entries and classify the land properly under the KLUO and Act 28 of 2008. They relied on Rule 12(17) of the Act and the statutory power to effect changes in the BTR. They argued that issues of land classification and taxation fall within the powers conferred by the statutes and that, given prior conversion, the matter requires appropriate tax assessment under the Kerala Land Tax Act.

Cited Precedents (7)

Case NameCitationTreatmentExplanation
Praveen v. State of Kerala2010 (2) KLT 617PositiveCited to establish the principle that entry in the BTR must consider the physical nature of the property.
JafarKhan v. K.A. Kochumarakkar & Ors.2012 (1) KHC 523PositiveCited to delineate the scope of Act 28 of 2008, applicable only to land that is paddy land or wet land on the date of commencement.
Revenue Divisional Officer v. Jalaja Dileep2014 (1) KLT 161PositiveCited as a Division Bench decision relied upon in prior proceedings regarding powers to effect corrections in BTR; the present court treats its outcome as standing.
District Collector v. Fr. Uppani2020(4) KLT 612 (DB)Mentioned OnlyCited as background jurisprudence; the present judgment does not base its core reasoning on its holdings.
LLMC Kizhakkamabaklam Grama Panchayath v. Mariumma & another2015(2) KLT 516Mentioned OnlyCited among authorities in Ext P2; not a central basis for the present decision.
Tahsildar v. Renjith George2020(2) KLT 13Mentioned OnlyCited as background authority in the context of land classification and corrections.
M/s Sealand Builders Pvt Ltd v. The Revenue Divisional Officer2020(5)KLT 56Mentioned OnlyCited as part of the compendium of authorities; not directly invoked in the core reasoning here.

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Extracted Judgment Text

Exact text extracted from official judgment records.

**WP(C) NO. 9300 OF 2021** **1** ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN** **FRIDAY, THE 12[TH] DAY OF AUGUST 2022 / 21ST SRAVANA, 1944** ## **WP(C) NO. 9300 OF 2021** ## **PETITIONER/S:** 1 R.BINDU AGED 54 YEARS D/O.RADHAMMA, GEETHAM, ETHIKARA MURI, MYLAKKADU P.O., ADICHANELLOOR VILLAGE, KOLLAM - 691 571. 2 K.NANDAKUMAR AGED 52 YEARS S/O.N.K.MENON, VADAKKE KODIYATTU HOUSE, KIZHAKKEKARA, PULAMON P.O., KOTTARAKKARA, KOLLAM - 691 531. 3 K.UNNIKRISHNAN AGED 50 YEARS S/O.N.K.MENON, BINDU NIKETHAN, KIZHAKKEKKARA, KOTTARAKKARA VILLAGE, KOTTARAKKARA TALUK - 691 506. BY ADVS. SAJU JOHN SRI.JELSON J.EDAMPADAM ## **RESPONDENT/S:** 1 THE REVENUE DIVISIONAL OFFICER PUNALOOR - 691 305. 2 THE TAHSILDAR (LR) KOTTARAKKARA - 691 506. SMT.DEEPA NARAYANAN, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: **WP(C) NO. 9300 OF 2021** **2** **P.V.KUNHIKRISHNAN, J -------------------------------------------W.P.(C) No.9300 of 2012** ## **-------------------------------------Dated this the 12[th] day of August, 2022** ## **JUDGMENT** The above writ petition is filed with following prayers : i) issue a writ of certiorari or any other appropriate writ, order or direction calling for the records leading to Ext P3 to P5 and quash the same. ii) issue a writ of mandamus or any appropriate writ, order or direction directing the 2[nd] respondent to reconsider the applications filed by the petitioners in the light of District Collector v. Fr.Jose Uppani, 2020(4) KLT 612 (DB) LLMC Kizhakkamabaklam Grama Panchayath v Mariumma and another, 2015(2) KLT 516, Tahsildar v Renjith George, 2020(2) KLT 13 and M/s Sealand Builders Pvt Ltd v. The Revenue Divisional Officer, 2020(5)KLT 56, and issue an order directing the 2[nd] respondent to make necessary additions and correction in the BTR and revenue records by **WP(C) NO. 9300 OF 2021** **3** changing the classification of petitioners property in Kottarakkara Village, covered by Ext P1 order, without insisting on any payment from the petitioner. iii) grant such other reliefs as this Hon’ble Court deems fit and proper in the circumstances of this case including the cost of this writ petitioner.”[sic] 2. The petitioners' mother had obtained Ext.P1 order under Kerala Land Utilization Order from the Revenue Divisional Officer, Kollam with respect of the property owned by her. The said properties were bequeathed to the petitioners vide various settlement deeds. Thereafter, the petitioners had approached the Revenue authorities for correction in the BTR. Since, there was no action, they approached this Court and as per Ext.P2 judgment, this Court was pleased to declare that the provisions of the Act 28 of 2008 have no application to the property of the petitioners. Thereafter, for constructing the residential building in their respective properties, the petitioners approached the 1[st] respondent. But, it is the case of **WP(C) NO. 9300 OF 2021** **4** the petitioners that the 1[st] respondent relying on Rule 12(17) of Act 28 of 2008 directed the petitioners to remit huge amount for permission to construct house in their property. It is the case of the petitioners that Exts.P3 to P5 orders of the 1[st] respondent are illegal in the light of Ext.P2 judgment. Hence, this writ petition. 3. Heard the learned counsel for the petitioners and the learned Government Pleader . 4. This Court perused Ext.P2 judgment. It will be better to extract the relevant portion of Ext.P2 judgment. “4. The law has been declared by this Court as per the decision rendered in Praveen Vs. State of Kerala [2010 (2) KLT 617] to the effect that before effecting entry in the BTR physical nature of the property has to be considered. The law has been declared as per the decision rendered in JafarKhan Vs. K.A. Kochumarakkar & Ors. [2012 (1) KHC 523] that the provisions of the Conservation of Kerala paddy land and Wet land Act are applicable only in respect of the land which are lying as 'paddy land' or 'wet land' as on the date of commencement of the 'Act'. A learned Single Judge of this Court directed the concerned Tahasildar to effect changes in the BTR on the basis of physical **WP(C) NO. 9300 OF 2021** **5** nature of the property concerned. The dispute was raised by the Revenue Department contending that Tahasildar does not have any such power and the appeal preferred therefrom came to be dismissed as per the decision reported in 2014 (1) KLT 161 [Revenue Divisional Officer VS. Jalaja Dileep]. The respondents have taken up the matter before the Apex Court by way of SLP No. 3172 of 2014 (as mentioned in paragraph 4 of the statement), but no interim stay has been obtained by the department. The nature of contention raised in the statement is to the effect that the respondents do not have any power under the Statute for effecting changes in the BTR. After declaring the law by this Court and also by giving direction to the concerned authority enabling him to do the needful, this Court does not find any justification for the concerned respondent in weeping over the absence of power for effecting correction. This Court fails to understand the nature of grievance or question of law raised before the Apex Court in the pending SLP, however this Court does not intend to express any opinion in this regard. Since the respondents have not obtained any interim stay, the decision rendered by the Division Bench of this Court stands as it is. So far there is no dispute as to the fact that property involved herein was converted years back, prior to Act 28 of 2008, the provisions of the said Act are not applicable to the case in hand. It is declared accordingly. In the said circumstances, there will be a direction to the second respondent to effect necessary changes in the BTR as to the nature of land, which shall be effected, at the earliest, at any rate, within one month from the **WP(C) NO. 9300 OF 2021** **6** date of receipt of a copy of this judgment. The petitioner shall produce a copy of this judgment along with copy of the writ petition before the second respondent for further steps.” 5. In the light of the above judgment, this Court clearly held that there is no dispute as to the fact that the properties involved herein was converted years back prior to Act 28 of 2008 and therefore, the provisions of the said Act are not applicable to the case in hand. This Court declared so in the above judgment. If that is the case, according to me, Exts.P3 to P5 orders will not stand. The petitioners are free to submit an application before the 2[nd] respondent to reassess the basic tax as per the Kerala Land Tax Act. Therefore, this writ petition is allowed in the following manner : - 1) Exts.P3 to P5 orders are set aside. - 2) The petitioners are free to submit a representation before the 2[nd] respondent for assessing tax as per the Kerala Land **7** **WP(C) NO. 9300 OF 2021** Tax Act. - 3) If such a representation is received, the 2[nd] respondent will consider the same, in the light of Exts.P1 and P2 as expeditiously as possible, at any rate, within two months from the date of receipt of a copy of this judgment. SD/- **P.V.KUNHIKRISHNAN JUDGE** SKS **WP(C) NO. 9300 OF 2021** **8** ## **APPENDIX OF WP(C) 9300/2021** PETITIONER EXHIBITS EXHIBIT P1 - TRUE COPY OF THE K.DIS.3682/06/A DATED 26/12/2006 OF THE RDO, KOLLAM UNDER CLAUSE 6 OF THE KLUO. EXHIBIT P2 - TRUE COPY OF THE JUDGMENT DATED 20/01/2015 OF THIS HON'BLE COURT IN W.P.(C) NO.31207/2014. EXHIBIT P3 TRUE COPY OF THE ORDER NO.A5688/2020 DATED 01/12/2020 OF THE 1ST RESPONDENT TO THE 1ST PETITIONER. EXHIBIT P4 TRUE COPY OF THE ORDER NO.A5690/2020 DATED 01/12/2020 OF THE 1ST RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P5 TRUE COPY OF THE ORDER NO.A5689/2020 DATED 01/12/2020 OF THE 1ST RESPONDENT TO THE 3RD PETITIONER.