High Court of KeralaSingle JudgeWrit petition allowed.

Rajan.K v. State of Kerala and Others

Case / Petition Number:WP(C) NO. 22123 OF 2023

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • N. Nagareesh
Judgment Date
2023-07-24
Court Decision / Holding
Writ petition allowed; 3rd respondent, Additional Tahsildar, is directed to consider Ext.P9 Form-A, reassess the Basic Tax, and make necessary endorsements in the Basic Tax Register within one month.
Final Disposition
Writ petition allowed.

Parties to the Case

Appellants / Petitioners

  • Rajan.K

Respondents

  • The State of Kerala represented by its Secretary to Government, Local Self Government Department, Government Secretariat, Thiruvananthapuram.
  • Revenue Divisional Officer, Palakkad
  • Additional Tahsildar (Land Records), Palakkad
  • Village Officer, Yakkara Village, Palakkad
  • Agricultural Officer for Palakkad Municipality

Legal Representation & Advocates

Counsels for Petitioners

  • • Jacob Sebastian
  • • Winston K.V
  • • Anu Jacob
  • • Divya R. Nair

Counsels for Respondents

  • • Adv. Amminikutty (Sr. Government Pleader)

Case Synopsis & Summary

Rajan.K, absolute owner of 0.1478 hectares in Re-Survey No.36, Yakkara Village, Palakkad, challenged the 3rd respondent’s refusal to consider Ext.P9 Form-A under Section 6A of the Kerala Land Tax Act, 1961 to reclassify his land as purayidam/dry land. The land was converted prior to the Kerala Conservation of Paddy Land and Wetland Act, 2008, on the strength of an approved layout. The petitioner contends that since the land was utilized with a Building Permit issued in 1999 and construction completed before 2008, it should not fall under the 27A guidelines for regularisation, nor require a separate order under Clause 6 of the Kerala Land Utilisation Order, 1967. The Government Pleader argued the land is Nilam in revenue records and the petitioner must apply under the 2008 Act’s rules and pay fees. The court noted Global Education Trust v. State of Kerala (2020) 6 KLT 738, holding that land converted before enactment and used with a Building Permit need not comply with Sec. 27A. The court found the petitioner’s case squarely within Ext.P10 (W.P.(C) No.27496 of 2020) and allowed the petition, directing the 3rd respondent to reassess the Basic Tax on Ext.P9 and endorse accordingly within one month.

Provisions of Law Cited

Section 6A of Kerala Land Tax Act, 1961Section 27A of Kerala Conservation of Paddy Land and Wetland Act, 2008Kerala Conservation of Paddy Land and Wetland Rules, 2008Clause 6 of the Kerala Land Utilisation Order, 1967

Submissions & Arguments

Contentions of Appellants / Petitioners

Petitioner contends that the 3rd respondent's inaction on Ext.P9 Form-A should be treated under the Kerala Land Tax Act and that the land's prior conversion with a building permit exempts it from the 27A regulatory framework; seeks reassessment of Basic Tax and endorsements in the Basic Tax Register.

Contentions of Respondents

Respondents contend the land is Nilam in revenue records; petitioner must apply under the 2008 Act and pay prescribed fees; the Act's provisions govern change of land use in revenue records.

Cited Precedents (2)

Case NameCitationTreatmentExplanation
Global Education Trust v. State of Kerala2020 (6) KLT 738PositiveThe court held that land converted before enactment of the Act and used with a Building Permit need not undergo the Section 27A guidelines.
W.P.(C) No.27496 of 2020Ext.P10PositiveExt.P10 judgement followed by the court; aligns with the same principle.

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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`** ``` MONDAY, THE 24[TH] DAY OF JULY 2023 / 2ND SRAVANA, 1945 ``` ## **`WP(C) NO. 22123 OF 2023`** ## **`PETITIONER:`** ``` RAJAN.K AGED 66 YEARS S/O. LATE KRISHNAN, RESIDING AT 'KRISHNA', AISWARYA NAGAR, KUNNATHURMEDU P.O, PALAKKAD DISTRICT., PIN - 678013 ``` ``` BY ADVS. JACOB SEBASTIAN WINSTON K.V ANU JACOB DIVYA R. NAIR ``` ## **`RESPONDENTS:`** - **`1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001`** - **`2 THE REVENUE DIVISIONAL OFFICER PALAKKAD OFFICE OF THE REVENUE DIVISIONAL OFFICER PALAKKAD, PALAKKAD HEAD POST OFFICE, PALAKKAD DISTRICT., PIN - 678001`** - **`3 THE ADDITIONAL TAHSILDAR (LAND RECORDS), TALUK OFFICE, CIVIL STATION, PALAKKAD HEAD POST OFFICE, PALAKKAD DISTRICT., PIN - 678001`** - **`4 THE VILLAGE OFFICER YAKKARA VILLAGE, YAKKARA, PALAKKAD DISTRICT., PIN - 678701`** - **`5 THE AGRICULTURAL OFFICER FOR PALAKKAD MUNICIPALITY OFFICE OF THE PRINCIPAL AGRICULTURAL OFFICER, PALAKKAD HEAD POST OFFICE, PALAKKAD DISTRICT.,`** ``` 2 ``` ``` WP(C) NO.22123 of 2023 ``` ``` PIN - 678001 ADV AMMINIKUTTY -SR GOVERNMENT PLEADER ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ``` WP(C) NO.22123 of 2023 ``` ``` 3 ``` ## **JUDGMENT** Dated this the 24[th] day of July, 2023 The petitioner is absolute owner in possession of 0.1478 Hectare of land comprised in Re-Survey No.36 of Yakkara Village, Palakkad Taluk in Palakkad District. 2. The petitioner states that the petitioner’s land stands converted on the strength of an approved Layout issued prior to the coming into force of the Kerala Conservation of Paddy Land and Wetland Act, 2008. When the petitioner submitted Ext.P9 application before the 3[rd] respondent-Additional Tahsildar as contemplated under Section 6A of the Kerala Land Tax Act, 1961 in Form-A requesting to change the assessment of tax regarding the plot as purayidam/dry land, the 3[rd] respondent maintains that without the petitioner making necessary application as provided under Section 27A of the Kerala Conservation of ``` WP(C) NO.22123 of 2023 ``` ``` 4 ``` Paddy Land and Wetland Act, 2008, he will not consider the application. The stand of the 3[rd] respondent is illegal and unjustifiable. Aggrieved by the inaction on the part of the 3[rd] respondent in considering Ext.P9 application, the petitioner is before this Court. 3. Government Pleader entered appearance on behalf of the respondents and resisted the writ petition. The Government Pleader submitted that the land is described as ‘Nilam’ in Revenue records and therefore, the petitioner has to make application invoking the provisions of the Kerala Conservation of Paddy Land and Wetland Rules, 2008 to change the nature of the land in Revenue records. The attempt of the petitioner is to escape from payment of fees under the Act, 2008, contended the Government Pleader. 4. I have heard the learned counsel for the petitioner and the learned Government Pleader representing the respondents. ``` WP(C) NO.22123 of 2023 ``` ``` 5 ``` 5. This Court had occasion to consider a similar issue in _**Global Education Trust v. State of Kerala** [2020 (6) KLT 738]_ in which, this Court held that if the land has been converted prior to enactment of the Act 28 of 2008 and utilised by obtaining Building Permit, such land need not undergo the guidelines prescribed under Section 27A for regularisation. Since the land in question has been utilised based on a Building Permit, the petitioner also need not obtain any order under Clause 6 of the Kerala Land Utilisation Order, 1967 to utilise the land for other purposes. This Court followed the said judgment in Ext.P10 judgment in W.P.(C) No.27496 of 2020. 6. In the petitioner’s case, the Building Permit was issued in the year 1999 and the construction was completed even prior to the year 2008. In view of the above, the petitioner’s case is squarely covered by Ext.P10 judgment. ``` WP(C) NO.22123 of 2023 ``` ``` 6 ``` In the circumstances, the writ petition is allowed and the 3[rd] respondent-Additional Tahsildar is directed to consider Ext.P9 Form-A application and reassess the Basic Tax of the petitioner’s property and make necessary endorsements in the Basic Tax Register. This shall be done within a period of one month. Sd/- **N.NAGARESH JUDGE** hmh ``` WP(C) NO.22123 of 2023 ``` ``` 7 ``` ## **`APPENDIX OF WP(C) 22123/2023`** ``` PETITIONER EXHIBITS Exhibit-P1A TRUE COPY OF THE POSSESSION CERTIFICATE NUMBER 73325650 DATED 30.11.2022 ISSUED BY THE FOURTH RESPONDENT. Exhibit-P2A TRUE COPY OF THE ORDER OF THE DISTRICT COLLECTOR, PALAKKAD DATED 22.12.1997. Exhibit-P3A TRUE COPY OF THE BUILDING PERMIT DATED 15.03.1999 ISSUED BY THE SECRETARY, PALAKKAD MUNICIPALITY IN FAVOUR OF THE PETITIONER. Exhibit-P4A TRUE COPY OF THE OCCUPANCY CERTIFICATE ISSUED BY THE SECRETARY, PALAKKAD MUNICIPALITY FOR THE BUILDING CONSTRUCTED IN TERMS OF EXHIBIT-P3. Exhibit-P5A TRUE COPY OF THE PROPERTY TAX REMITTED RECEIPT ISSUED FROM THE PALAKKAD MUNICIPALITY TO THE PETITIONER DATED 11.02.2000. Exhibit-P6A TRUE COPY OF THE CURRENT PROPERTY TAX REMITTED RECEIPT ISSUED FROM THE PALAKKAD MUNICIPALITY TO THE PETITIONER DATED 23.06.2023. Exhibit-P7A TRUE COPY OF THE G.O.(RT) NO.416/2004/LSGD THIRUVANANTHAPURAM DATED 28.01.2004. Exhibit-P8A TRUE COPY OF THE ORDER DATED 01.05.2023 ISSUED BY SECOND RESPONDENT. Exhibit-P9A TRUE COPY OF THE APPLICATION DATED 05.07.2023 SUBMITTED BY THE PETITIONER BEFORE THE THIRD RESPONDENT ALONG WITH RECEIPT ISSUED FROM THE OFFICE OF THE THIRD RESPONDENT. ``` ## **`WP(C) NO.22123 of 2023`** ``` 8 ``` ``` Exhibit-P10 ``` ``` A TRUE COPY OF THE ORDER DATED 10.02.2021 IN R.P NO.58/2021 IN W.P. (C) NO.27496/2020 OF THIS HON'BLE COURT. ```