High Court of KeralaSingle JudgeDisposed of with directions; the Court directed...

ROCILIN v. State of Kerala & others

Case / Petition Number:WP(C).No.12272 of 2020 (H)

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • Alexander Thomas, J.
Judgment Date
2020-06-23
Court Decision / Holding
Condition No.2 in Ext.P6 is rescinded as without jurisdiction; Ext.P6’s main permission for change of user stands affirmed. The 4th respondent-Tahsildar is directed to consider Ext.P8 (Sec.6A) for re-assessment and to issue updated BTR entries reflecting the changed nature of the land (garden/purayidam) instead of nilam/paddy land, without further delay and within one month from certified copy of the judgment. The 5th respondent-Village Officer is to ensure practical alteration of BTR and collection of land tax accordingly within two weeks after orders. The petition is disposed of with these directions, and a copy of the judgment is to be produced before the 4th respondent for implementation.
Final Disposition
Disposed of with directions; the Court directed specific actions to rectify BTR entries and complete re-assessment under Sec.6A within a defined timeframe.

Parties to the Case

Appellants / Petitioners

  • ROCILIN, D/o. Paulson, Paathadan House, Erayamkudy P.O., Kalloor, Chalakudy Taluk, Thrissur-680308 (represented by power of attorney Cherian Ittoop)

Respondents

  • State of Kerala represented by Secretary, Department of Revenue, Government Secretariat, Thiruvananthapuram
  • District Collector, Ernakulam, Civil Station, Kakkanad, Kochi
  • Revenue Divisional Officer, Fort Kochi, Kochi
  • Tahsildar (LR), Kanayannur Taluk, Ernakulam
  • Village Officer, Elamkulam Village Office, Ernakulam

Legal Representation & Advocates

Counsels for Petitioners

  • • Sri. Thomas John Ambooken
  • • Sri. B. Sajeev Kumar
  • • Smt. Blossom Mathew

Counsels for Respondents

  • • Sri. Saigi Jacob Palatty, Sr. Govt. Pleader

Case Synopsis & Summary

The petitioner ROCILIN, represented by her power of attorney Cherian Ittoop, challenges a misclassification in the Basic Tax Register (BTR) of land in Elamkulam village. She had obtained 4.06 ares from her mother via sale deed and settlement deed, but the land has been entered as nilam in the BTR despite documentary evidence showing it as purayidam/dry land prior to 2008. Petitioner sought permission under Rule 6(2) of the Kerala Land Utilization Order, 1967 (KLU Order) to change the land use for non-agricultural purposes, which the 3rd respondent RDO granted as per Ext.P6 (12.03.2019) but with a conditioning clause that the order cannot be treated as enabling alteration of the BTR. The petitioner then filed Ext.P8 under Sec.6A of the Kerala Land Tax Act, 1961 to rectifying the BTR entries and reflect the changed nature of land as garden land/purayidam, arguing that the permit under Rule 6(2) before the cut-off date (30.12.2017) makes Sec.27A and other post-amendment constraints inapplicable. Respondents counter that Ext.P6’s condition is valid and that post-2008 amendments govern. The Court cites Geo Peter, Renjith K. Paul, Kizhakkambalam Grama Panchayat v. Mariumma and Tahsildar, Thodupuzha Taluk v. Renjith George to emphasize that pre-cutoff Rule 6(2) applications must be considered strictly under Rule 6(2). It holds the condition invalid and directs the authorities to proceed with Sec.6A re-assessment, update the BTR, and complete modifications within a defined short period; the petition is disposed of with directions.

Provisions of Law Cited

Kerala Land Utilization Order, 1967 (Rule 6(2))Kerala Land Tax Act, 1961 (Sec. 6A, Sec. 27A)Kerala Conservation of Paddy Land and Wet Land Act (Sec. 27)Rule 12(17) of the Kerala Land Tax Act Rules (referenced)

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner submits that the Basic Tax Register incorrectly classifies the subject land as nilam, whereas documentary records show it to be purayidam/dry land before 2008. She avers that Ext.P2 (14.06.2017) was filed under Rule 6(2) of the Kerala Land Utilization Order, and Ext.P6 (12.03.2019) granted permission for change of user to non-agricultural purposes but imposed Condition No.2 stating the order cannot be treated as enabling BTR alteration. The petitioner argues pre-2008 conversions and pre-cut-off date (30.12.2017) entitle consideration strictly under Rule 6(2) and exempt the post-2008 Sec.27A framework, citing Geo Peter, Renjith K. Paul, and LLMC precedents (Kizhakkambalam Mariumma) to support the claim that Rule 6(2) must be applied without retrofitting the post-amendment constraints. The request under Sec.6A (Ext.P8, 28.05.2020) is sought to rectify BTR entries and reflect the changed land nature; the petitioner seeks expeditious processing and no coercion to pay amended charges.

Contentions of Respondents

The respondents contend that Ext.P6’s Condition No.2 reflects post-2008 amendments and that the order cannot be treated as altering BTR entries. They argue that Sec.27A provisions apply to changes post-cut-off and that the petitioner’s Ext.P2 was filed before the cut-off date, but the relief must be guided by amended statutory provisions. They urge that the petition’s relief be confined to the interpretation of KLU Order and the BTR amendments, and that the 4th respondent may not immediately alter BTR entries without compliance with the revised statutory framework (Sec.6A, Sec.27A). The government pleader asserts adherence to due process and adherence to the authorities’ directions, highlighting that the decision is constrained by post-2008 amendments and policy considerations regarding Paddy Land and Wet Land Act restrictions.

Cited Precedents (4)

Case NameCitationTreatmentExplanation
Geo Peter v. Revenue Divisional Officer2019 (3) KLT 838PositiveCited to support strict application of Rule 6(2) for pre-cut-off applications and to hold that post-2008 conditions cannot override pre-cut-off rights.
Renjith K. Paul v. Revenue Divisional Officer2019 (2) KLT 262PositiveUsed to reinforce the view that pre-cut-off Rule 6(2) applications must be considered strictly under Rule 6(2), irrespective of Sec.27A amendments.
Kizhakkambalam Grama Panchayat v. Mariumma2015 (2) KLT 516 (DB)PositiveCited for principle that a Rule 6(2) application filed before the cut-off date can pursue re-assessment under Sec.6A without paying Sec.27A charges.
Tahsildar, Thodupuzha Taluk v. Renjith George2020 (1) KHC 865 (DB)PositiveReferenced to endorse the line that the Court’s pre-cut-off approach and the Mariumma/ pre-amendment precedents govern such cases.

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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 ALEXANDER THOMAS** **TUESDAY, THE 23RD DAY OF JUNE 2020 / 2ND ASHADHA, 1942** ## **WP(C).No.12272 OF 2020(H)** ## **PETITIONER/S:** **ROCILIN, D/O. PAULSON, PAATHADAN HOUSE, ERAYAMKUDY P O, KALLOOR, CHALAKUDY TALUK, THRISSUR-680308, REPRESENTED BY POWER OF ATTORNEY HOLDER CHERIAN ITTOOP, AGED 66 YEARS, S/O. CHERIAN, ELANJICKAL HOUSE, ELAMAKKARA P O, KOCHI-68206..** **BY ADVS.** **SRI.THOMAS JOHN AMBOOKEN SRI.B.SAJEEV KUMAR SMT.BLOSSOM MATHEW** ## **RESPONDENT/S:** - **1 STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001.** - **2 THE DISTRICT COLLECTOR, ERNAKULAM, CIVIL STATION, KAKKANAD, KOCHI-682030.** - **3 THE REVENUE DIVISIONAL OFFICER FORT KOCHI, REVENUE DIVISION OFFICE, FORT KOCHI, KOCHI-682001.** - **4 THE TAHSILDAR(LR) KANAYANNUR TALUK, ERNAKULAM, KOCHI-682011.** - **5 THE VILLAGE OFFICER, ELAMKULAM VILLAGE OFFICE, ELAMKULAM, KOCHI-682020.** ## **OTHER PRESENT:** **SRI.SAIGI JACOB PALATTY, SR.GOVT.PLEADER** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C).No.12272 OF 2020(H)** **2** ## **ALEXANDER THOMAS, J.** **----------------------------------------W.P.(C.) No.12272 of 2020 ----------------------------------------Dated this the 23[rd] day of June, 2020** ## **JUDGMENT** The case set up in the Writ Petition (Civil) is as follows : _That the petitioner obtained 4.06 ares of land comprised in Survey No.277/4 of Elamkulam village from her mother as per settlement deed No.3472/2013 of Ernakulam Sub Registry Office. Her mother obtained the properties as per sale deed No.460 of 1992 of the same Sub registry office. As on the date of the said sale deed itself, the property was lying as dry land and the same is discernible from the deed as well. It is urged that the said property is described as 'converted before 2008'-purayidam in the data bank, but by mistake the same is shown as 'nilam' in Ext.P1 Basic Tax Register. That the petitioner has not been able to carry out any construction or development over the said property as it is lying as nilam in the Basic tax register which is a mistake and is only to be rectified. The petitioner submitted Ext.P2 application dated 14/06/2017 before the 3[rd] respondent seeking permission to construct a building. Based on Ext.P2 application, after proper enquiry and Ext.P5 report, the 3[rd] respondent had passed Ext.P6 order under Clause 6 of the Kerala Land Utilization Order, 1967 permitting the petitioner's land to be utilised for any purpose_ **WP(C).No.12272 OF 2020(H)** **3** _other than agriculture. In spite of Exhibit P6 and even after the said order was made available to respondents 4 and 5, they have not taken any steps so far to rectify the mistake in the Basic tax register and consequently in the tax receipts issued. The petitioner in order to construct a building in the said property, as part of loan application applied for Ext.P7 possession certificate and received on 26.03.2020 in which the nature of the subject property is still shown as “nilam” for no proper reasons. That the petitioner then approached the 4[th] respondent in the last week of May, so as to submit Ext.P8 application under S.6A of the Kerala Land Tax Act to rectify the mistake which was not accepted stating the present pandemic situation. The petitioner tried to submit the same before R4 again on 02.06.2020 which was also refused to be accepted stating that in Exhibit P6 it is clearly stated that the said order is not to be construed as an order to change the nature of the land in BTR and also that an application under S.27 of Kerala Conservation of Paddy Land and Wet Land Act is to be filed before the 3[rd] respondent. It is urged that in the instant case applications were made prior to the cut off date prescribed for this purpose and hence the dictum laid down by this Court in the decision reported in 2020(2) KLT 13 is squarely applicable in this case._ 2. It is in the light of these averments and contentions that the petitioner has filed the instant W.P.(C.) with the following prayers : **WP(C).No.12272 OF 2020(H)** **4** _“1. Issue a writ of mandamus or any other writ, order or direction, directing the respondents 4 and 5 to rectify the mistake in the Basic tax register changing the nature of petitioner's property as 'nature changed as purayidam' in the light of Exhibit P6 in the present place of “Nilam”._ _2. To direct the 4[th] respondent to consider Exhibit P7 application as expeditiously as possible._ _3. Any other appropriate, Writ, Order or direction as deemed fit by this Honourable Court.”_ 3. Heard Sri.Thomas John Ambooken, learned counsel appearing for the petitioner and Sri.Saigi Jacob Palatty, learned senior Government Pleader appearing for respondents. 4. The petitioner has filed the requisite application under Rule 6(2) of the Kerala Land Utilization Order, 1967 as per Ext.P2 dated 14.6.2017 before the 3[rd] respondent-Revenue Divisional Officer seeking for such statutory permission for change of user of the land for nonagricultural purposes. Based on Ext.P3 report dated 23.6.2017 issued by the Agricultural Officer concerned, who is the ex-officio Convenor of the statutory Local Level Monitoring Committee as well as Ext.P5 proceedings dated 18.12.2017 of the Local Level Monitoring Committee, the 3[rd] respondent-RDO has allowed the said request of the petitioner contained in Ext.P2 application dated 14.6.2017 in terms of Ext.P6 proceedings dated 12.3.2019 granting statutory permission to the petitioner for change of user of the land for any non-agricultural purposes. However, for reasons which are not understandable to this Court, the 3[rd] respondent RDO has issued a condition as per condition No.2 of Ext.P6, that the said Ext.P6 order cannot be treated as one which would enable the petitioner to seek for consequential alteration of the BTR in terms of Sec.6A of the Kerala Land **WP(C).No.12272 OF 2020(H)** **5** Tax Act. Condition No.2 of the conditions given in the last paragraph of Ext.P6 reads as follows : “ ¨ ©JøÕí Ìß.¿ß.¦V æÜ Äø¢ ÎÞxáKÄßÈáU ¥ÈáÎÄßÏÞÏß ” µÃAÞAÞÕáKÄÜï. 5. The petitioner has now filed Ext.P8 application dated 28.5.2020 before the 4[th] respondent-Tahsildar seeking for consequential benefits of re-assessment of the subject property covered by Ext.P6 in terms of Sec.6A of the Kerala Land Tax Act to secure additional entries in the BTR to show the changed nature of land as garden land/purayidom instead of the earlier entries as nilam/paddy land. According to the petitioner, he has now been informed by the officials in the office of the 4[th] respondent-Tahsildar that in view of the abovesaid impugned Condition No.2 of Ext.P6, the 4[th] respondent may not be in a position to consider and grant the request of the petitioner under Sec.6A of the Kerala Land Tax Act, 1961 for alteration in the BTR to correctly show the changed nature of the land. 6. It is by now well settled by a series of rulings of this Court as in _**Geo Peter** v._ _**Revenue Divisional Officer**_ [2019 (3) KLT 838] _,_ _**Renjith K.Paul** v._ _**Revenue Divisional Officer**_ [2019 (2) KLT 262] _**,**_ that in a case where the subject property has been converted prior to 2008 Act and whether the property holder has submitted application under Rule 6(2) of the Kerala Land Utilization Order before 30.12.2017 (date of coming into force of the amended provisions of the 2008 Act introducing Sec.27A **WP(C).No.12272 OF 2020(H)** **6** thereof), then in such a case, the respondent RDO is legally obliged to consider the case of such a property holder, strictly in terms of the provisions contained in Rule 6(2) of the KLU Order and in such a case, none of the detrimental and adverse conditions flowing out from the amended provisions of the 2008 Act introducing Sec.27A thereof can in any manner affect such an applicant. 7. It is beyond any dispute whatsoever, that the petitioner has infact filed Ext.P2 application under Rule 6(2) of the Kerala Land Utilization Order, 1967 on 14.6.2017 before the cut-off date of 30.12.2017. Hence, it is clear that petitioner has infact filed Ext.P2 application under Rule 6(2) of the KLU order much before the cut-off date of 30.12.2017 (date of coming into force of the amended provisions of the 2008 Act, which has introduced Sec.27A thereof) and this crucial aspect of the matter is even admitted by the respondents, more particularly, the 3[rd] respondent as can be seen from reference No.1 of Ext.P6 proceedings dated 12.3.2019. Therefore, Ext.P2 application has to be considered strictly in terms of Rule 6(2) of the Kerala Land Utilization Order, 1967 and once the statutorily notified Collector, which also includes the RDO exercises the discretion to grant permission for change of user of the land, the condition as the one in the nature of Ext.P6 order is beyond his competence and is illegal. 8. It has been well settled by a series of rulings of this Court including the judgments of the Division Bench of this Court as in _**LLMC**_ , **WP(C).No.12272 OF 2020(H)** **7** _**Kizhakkambalam Grama Panchayat v. Mariumma**_ [2015 (2) KLT 516 (DB)] and _**Tahsildar, Thodupuzha Taluk v. Renjith George**_ [2020 (1) KHC 865 (DB)] that in a case where the party has filed the requisite Rule 6(2) application before the cut off date of 30.12.2017, then after securing such orders of permission under Rule 6(2) of the KLU order, he is entitled to file application under Sec.6A of the Kerala Land Tax Act for re-assessment of the property for alteration of the BTR entries, without having to pay the amounts as per Sec.27A. 9. Accordingly, it is ordered that condition No.2 imposed by the 3[rd] respondent-RDO in Ext.P6 proceedings dated 12.3.2019 is without any jurisdictional competence and is illegal and unreasonable and the same will stand rescinded and set aside. It is made clear that Ext.P6 to the extent it grants the statutory permission in favour of the petitioner for change of user of the land for any non-agricultural purposes will stand affirmed and is not in any manner affected by the abovesaid direction and what is intedicted by this Court is only the impugned condition No.2 of Ext.P6. 10. Further, it is ordered that the 4[th] respondent-Tahsildar will immediately take up for consideration Ext.P8 application dated 28.5.2020 and in case, the property covered by Ext.P8 application is the same as one covered by Ext.P6 proceedings of the 3[rd] respondent-RDO, then the 4[th] respondent after affording reasonable opportunity of being heard to the petitioner, should pass orders of re-assessment of the subject property in **WP(C).No.12272 OF 2020(H)** **8** terms of Sec.6A of the Kerala Land Tax Act so as to secure additional entries in the BTR to show correctly the changed nature of the land as garden land/purayidam instead of the previous BTR entries as nilam/paddy land, without any further delay, at any rate, within a period of 1 month from the date of production of a certified copy of this judgment and strictly in the light of the dictum laid down by the Division Bench of this Court in the judgments as in _**Mariumma’s case**_ (supra) _**and Renjith George's case**_ (supra) and without in any manner compelling the petitioner to pay the amounts conceived as per the amended provisions of the 2008 Act and the amended provisions of the Rules including Rule 12(17) thereof. 11. After orders are passed by the 4[th] respondent as directed above, it shall be ensured by the 4[th] respondent that necessary directions are given to the 5[th] respondent –Village Officer to actually carry out such alterations in the BTR and to accept land tax from the petitioner and to issue land tax receipt showing the alterations in the BTR description of the property, provided the property covered by Ext.P8 is the same as the one covered by Ext.P6. Consequential action in that regard should also be duly completed by the 5[th] respondent-Village Officer within 2 weeks from the date of receipt of orders to be passed by the 4[th] respondent-Tahsildar on Ext.P8 application. 12. The petitioner will produce a certified copy of this judgment **WP(C).No.12272 OF 2020(H)** **9** along with a copy of the memordandum of this W.P.(C.) with all the exhibits before the 4[th] respondent-Tahsildar for necessary information and further action. With these observations and directions, the above Writ Petition (Civil) will stand disposed of. Sd/- **ALEXANDER THOMAS, JUDGE** ## **SKS** **WP(C).No.12272 OF 2020(H)** **10** ## **APPENDIX** ## **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE RELEVANT EXTRACT OF THE DATA BANK** **EXHIBIT P2 TRUE COPY OF APPLICATION DATED 14.06.2017 SUBMITTED BY THE PETITIONER TO R3** **EXHIBIT P3 TRUE COPY OF THE REPORT DATED 23.06.2017 FORWARDED BY THE AGRICULTURAL FIELD OFFICER TO THE R3.** **EXHIBIT P4 TRUE COPY OF THE LETTER DATED 23.12.2017 ISSUED BY R3** **EXHIBIT P5 TRUE COPY OF THE REPORT DATED 18.12.2017 FORWARDED BY THE AGRICULTURAL FIELD OFFICER TO THE R3.** **EXHIBIT P6 TRUE COPY OF THE ORDER DATED 12.03.2019 PASSED BY R3** **EXHIBIT P7 POSSESSION CERTIFICATE DATED 26.03.2020 EXHIBIT P8 REPRESENTATION DATED 28.05.2020 SUBMITTED BY THE PETITIONER BEFORE R4**