Roy George v. State of Kerala and Others

# **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** # **`PRESENT`** ``` THE HONOURABLE MR.JUSTICE N.NAGARESH ``` ``` FRIDAY, THE 4[TH] DAY OF AUGUST 2023 / 13TH SRAVANA, 1945 ``` ``` WP(C) NO. 17853 OF 2023 ``` ## **`PETITIONER:`** ``` ROY GEORGE AGED 62 YEARS S/O V.K. VARKEY, VALLAMATTAM HOUSE, PANDAPILLY KARA, ARAKUZHA VILLAGE, MUVATTUPUZHA TALUK, ERNAKULAM DISTRICT, PIN – 686 672. ``` ## **`BY ADVS.`** ``` GEORGE MATHEW M.D.SASIKUMARAN SUNIL KUMAR A.G MATHEW K.T. GEORGE K.V. STEPHY K REGI MEDHA B.S. ``` ## **`RESPONDENTS:`** - **`1 THE STATE OF KERALA REP. BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.`** - **`2 THE DISTRICT COLLECTOR CIVIL STATION, KAKKANAD, ERNAKULAM DISTRICT, PIN – 682 030.`** - **`3 THE REVENUE DIVISIONAL OFFICER MINI CIVIL STATION, PATTIMATTOM - MUVATTUPUZHA ROAD, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN – 686 673.`** W.P.(C) No.17853 of 2023 : 2 : ``` 4THE TAHSILDHAR (LR) MUVATTUPUZHA, TALUK, TALUK OFFICE, MINI CIVIL STATION, PATTIMATTOM - MUVATTUPUZHA ROAD, ERNAKULAM, PIN – 686 673. ``` - **`5 VILLAGE OFFICER VILLAGE OFFICE, ARAKUZHA POST, MUVATTUPUZHA, ERNAKULAM, PIN – 686 672.`** ## **`BY ADV`** ``` SMT. DEVISREE R.-GOVERNMENT PLEADER ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` W.P.(C) No.17853 of 2023 : 3 : ## **JUDGMENT** Dated this the 4[th] day of August, 2023 The petitioner is before this Court aggrieved by the omission of the 4[th] respondent-Tahsildar in entertaining an application submitted by the petitioner for re-assessment of rate of Basic Tax on land and for making necessary entries in the Basic Tax Register. 2. The petitioner is owner of 20.23 Ares of property in Survey Nos.922/2B and 922/2A-5 of Arakuzha Village in Ernakulam District. The property in question was purchased in the year 2018. The predecessor-in-interest of the land 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.P3 order under Clause 6 of the Kerala Land Utilisation Order, 1967 permitting to use the land for non-agricultural purposes. W.P.(C) No.17853 of 2023 : 4 : 3. The grievance of the petitioner is that even though Ext.P3 order was passed under the Kerala Land Utilisation Order, 1967 in the year 2015, 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 application invoking Section 6(3) of the Kerala Land Tax Act, 1961 seeking to re-assess the rate of 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. 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.P3 proceedings are of the year 2015. The veracity and the genuineness of Ext.P3 proceedings under the Kerala Land Utilisation Order, 1967 are liable to be verified. The present status of the land will also have to W.P.(C) No.17853 of 2023 : 5 : be ascertained, before 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. W.P.(C) No.17853 of 2023 : 6 : 7. A Division Bench of this Court also considered the issue in _**District Collector, Ernakulam and others v. 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 cut-off 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 W.P.(C) No.17853 of 2023 : 7 : produced by the petitioner. The writ petition is therefore allowed. The 4[th] respondent-Tahsildar (LR) is directed to consider Form-A application dated 16.12.2022 submitted by the petitioner, in accordance with law, and pass appropriate orders thereon within a period of one month. To enable the Tahsildar (LR) to pass orders afresh, Ext.P5 communication is set aside. **Sd/N. NAGARESH JUDGE** AMR W.P.(C) No.17853 of 2023 : 8 : ## **`APPENDIX OF WP(C) 17853/2023`** ## **`PETITIONER’S EXHIBITS`** ``` Exhibit P1 ``` ``` TRUE COPY OF POSSESSION CERTIFICATE NO.64939171 DTD. 09.05.2022 ISSUED BY 5TH RESPONDENT. ``` ``` Exhibit P2 ``` ``` TRUE COPY OF RELEVANT PAGES OF NOTIFICATION NO.70452/RD3/2012 DTD. 23.02.2012. ``` ``` Exhibit P3 ``` ``` TRUE COPY OF ORDER NO.A9-7411/2015/KDI5 DTD. 27.11.2015. ``` ``` Exhibit P4 ``` ``` TRUE COPY OF LETTER ACCOMPANYING THE APPLICATION DTD. 16.12.2022 SUBMITTED BY PETITIONER TO 4TH RESPONDENT. ``` ``` Exhibit P5 ``` ``` TRUE COPY OF ORDER NO.F1-1305/23 DTD. 28.04.2023 ISSUED BY 4TH RESPONDENT. ```