High Court of KeralaSingle JudgeWrit petition allowed; directive issued to cons...

ShafeeK Muhammed C.K v District Collector, Malappuram; Revenue Divisional Officer, Shornur; Tahsildar, Eranad; Village Officer, Melmuri

Case / Petition Number:WP(C) NO. 2385 OF 2024

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • Murali Purushothaman
Judgment Date
2024-01-23
Court Decision / Holding
The writ petition is allowed. The third respondent is directed to consider Ext.P4 application in Form A filed by the petitioner, in accordance with law, and to pass appropriate orders thereon within three months from the date of receipt of a copy of this judgment.
Final Disposition
Writ petition allowed; directive issued to consider Ext.P4 within three months; matter disposed.

Parties to the Case

Appellants / Petitioners

  • SHAFEEK MUHAMMED C.K

Respondents

  • District Collector, Malappuram
  • Revenue Divisional Officer, Shornur
  • Tahsildar, Eranad
  • Village Officer, Melmuri

Legal Representation & Advocates

Counsels for Petitioners

  • • Rafeeq V.K.
  • • Saijo Hassan
  • • R. Rajasree (Chuttimattathil)
  • • U. M. Hassan
  • • Salman Faris
  • • Aswin K.R.

Counsels for Respondents

  • • SR.GP.Smt.K.Amminikutty

Case Synopsis & Summary

The petitioner, ShafeeK Muhammed C.K., owner in possession of 2.02 acres of land in Melmuri village, filed WP(C) No. 2385 of 2024 challenging the non-consideration of Ext.P4 (Form A) under Section 6(3) of the Kerala Land Tax Act, 1961, after obtaining Ext.P3 under Section 9 of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (KCLW Act, 2008) for land reclamation for construction of a residential building. The grievance is that Ext.P4 has not been considered by the 3rd respondent Tahsildar. The Court examined the issue of change of revenue records under Section 27C of the KCLW Act, relying on Habeeb Rahman v. 2008 and Revenue Divisional Officer, Tirur and Another (2020 KHC 651). The Court explained that once a person is entitled to the benefit of Section 27A(6), they can seek changes in revenue records under Section 27C read with Section 6A of the Kerala Land Tax Act to reflect changes in land use (e.g., from nilam/paddy land to garden land/purayidam) after verification. It held that the competent authority must re-assess the Basic Tax and make necessary entries in the Basic Tax Register. Accordingly, the writ petition was allowed and the 3rd respondent was directed to consider Ext.P4 in Form A and pass appropriate orders within three months of receipt of a copy of the judgment.

Provisions of Law Cited

Section 9 of the Kerala Conservation of Paddy Land and Wetland Act, 2008Section 6(3) of the Kerala Land Tax Act, 1961Section 27C of the Kerala Conservation of Paddy Land and Wetland Act, 2008Section 27A(6) of the Kerala Conservation of Paddy Land and Wetland Act, 2008Section 6A of the Kerala Land Tax Act, 1961Section 8 of the Kerala Conservation of Paddy Land and Wetland Act, 2008Section 10 of the Kerala Conservation of Paddy Land and Wetland Act, 2008

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner contends that Ext.P4 under Section 6(3) of the Kerala Land Tax Act, 1961 should be considered in light of Ext.P3 (order under Section 9 of the KCLW Act, 2008) permitting reclamation for construction. Relying on Sections 27C and 27A(6) read with Section 6A, once entitlement under Section 27A(6) is established, the petitioner argues that change of revenue records and re-assessment of Basic Tax should be effected to reflect the altered status of the land (garden land/purayidam instead of nilam/paddy land). The petitioner sought a directive to the Tahsildar to process Ext.P4 accordingly.

Contentions of Respondents

The government pleader and respondents’ position is reflected in the fact that Ext.P4 had not yet been considered by the Tahsildar; the respondents rely on the statutory framework of the KCLW Act and the Kerala Land Tax Act, asserting that the change of revenue records and Basic Tax reassessment must be carried out strictly in accordance with law after due verification. (Note: The judgement primarily relies on precedents including Habeeb Rahman v. 2008 and 2020 KHC 651 for interpretation of 27C and 27A(6).)

Cited Precedents (2)

Case NameCitationTreatmentExplanation
Habeeb Rahman v. 2008—PositiveCited as a foundational reference for interpreting the interplay of Sections 27A(6) and 27C to allow changes in revenue records after entitlement under 27A(6).
Revenue Divisional Officer, Tirur and Another2020 KHC 651PositiveCited as the controlling authority that held the proposition that entitlement under 27A(6) enables a change of revenue records under 27C (with 6A) post-construction.

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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 MURALI PURUSHOTHAMAN** **TUESDAY, THE 23[RD] DAY OF JANUARY 2024 / 3RD MAGHA, 1945** **WP(C) NO. 2385 OF 2024** ## **PETITIONER:** **SHAFEEK MUHAMMED C.K AGED 34 YEARS S/O KUNJIMUHAMMED C.K, CHALATTIL KALLADITHODI HOUSE, MELMURI. P.O,MUTTIPPADI, MALAPPURAM, PIN - 676517** **BY ADVS. RAFEEK. V.K. SAIJO HASSAN R.RAJASREE (CHUTTIMATTATHIL) U.M.HASSAN SALMAN FARIS ASWIN K.R.** ## **RESPONDENTS:** - **1 THE DISTRICT COLLECTOR MALAPPRUAM, COLLECTORATE, MALAPPURAM, PIN - 676553** **2 THE REVENUE DIVISIONAL OFFICER REVENUE DIVISIONAL OFFICE, SHORNUR - PERINTHALMANNA ROAD, SHANTHI NAGAR, PERINTHALMANNA, KERALA, PIN - 679322** - **3 THE TAHSILDAR TALUK OFFICE ERANAD, TALUK OFFICE ROAD, VYAPPARAPADI, VELLARANGAL, MANJERI, KERALA, PIN - 676517** - **4 VILLAGE OFFICER VILLAGE OFFICE, MELMURI, MALAPPURAM, PIN - 676519** ## **SR.GP.SMT.K.AMMINIKUTTY** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C) NO. 2385 OF 2024 : 2 :** ## **JUDGMENT** The petitioner is the owner in possession of an extent of 2.02 Ares of property comprised in Sy.No.424/7 and Re.Sy.No.1959 of Melmuri Village, Eranad Taluk, Malappuram District. 2. The petitioner has obtained Ext.P3 order under Section (9) of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (hereinafter referred to as the 'Act of 2008' for short) for reclamation of land for the construction of residential building. The petitioner thereafter submitted Ext.P4 application under Section 6(3) of the Kerala Land Tax Act, 1961 in Form A requesting to re-assess the Basic Tax and to make necessary entries in the Basic Tax Register. The grievance of the petitioner is that Ext.P4 is not so far considered **WP(C) NO. 2385 OF 2024 : 3 :** by the 3[rd] respondent Tahsildar. Accordingly, the petitioner has filed this writ petition. 3. Heard the learned counsel for the petitioner and the learned Government Pleader. 4. This Court has considered the issue of change of records under Section 27C of the Act of **Habeeb Rahman** v. 2008 in the judgment in **Revenue Divisional Officer, Tirur and Another [2020 KHC 651]** . This Court held in paragraph '7' as follows: “ 7. Once a person is entitled for the benefit of S.27A(6), then the said person could also seek change of records of the BTR in respect of the as in subject property envisaged S.27C which reads as follows: "S.27C. Changes in records. - (1) Notwithstanding anything contained in any other law for the time in force or in being any ## **WP(C) NO. 2385 OF 2024 : 4 :** judgment, decree or order of any Court, Tribunal or any other Authority, wherever a part of a number or subdivision is survey permitted to be converted under S.8, S.9, S.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 un -notified land is duly converted as per the provisions of this Act, the Tahsildar shall reassess the land tax under S.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 **WP(C) NO. 2385 OF 2024 : 5 :** 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 changes in revenue records are in accordance with sub-section. (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)." A reading of S.27C(1) would make it clear that the said benefit would come into play whenever a part of the survey number or sub division is permitted to be converted as per S.8, S.9, S.10 & S.27A of the Act then a new sub division shall be created for the said extent for which orders of conversion are required. Sub-sec.(2) of S.27C further mandates that where paddy land or unnotified land is duly converted as per the provisions of the **WP(C) NO. 2385 OF 2024 : 6 :** said Act, then the Tahsildar is obliged to re - assess the land tax under S.6A of the Kerala Land Tax Act and make necessary entries in the revenue records in respect of such lands. The benefit of the provisions conceived in S.27C(2) regarding the applicability of S.6A of the Kerala Land Tax Act would come into pay even in respect of the entitlement under S.27A(6). Hence, after a person who is entitled for the benefit of S.27A(6), uses the said property for making construction he is also entitled to make necessary request under S.27C(2) r/w S.6A of the Kerala Land Tax Act before the Tahsildar concerned for alteration of BTR to show the changed nature of the subject property as 'garden land / purayidam' instead of the earlier entries as 'nilam / paddy land'.” 5. Since the petitioner was permitted to change the nature of the land pursuant to Ext.P3 order, the **WP(C) NO. 2385 OF 2024 : 7 :** 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, after verifying the veracity/genuineness of the permission obtained , if necessary. Accordingly, the writ petition is allowed. The 3[rd] respondent is directed to consider Ext.P4 application in Form A submitted by the petitioner, in accordance with law and pass appropriate orders thereon, within a period of three months from the date of receipt of a copy of this judgment. **Sd/-** **MURALI PURUSHOTHAMAN JUDGE** SB **WP(C) NO. 2385 OF 2024 : 8 :** ## **APPENDIX** ## **PETITIONER EXHIBITS** **Exhibit P1 TRUE COPY OF THE LAND TAX RECEIPT DATED 16.05.2023** **Exhibit P2 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 17.08.2023** **Exhibit P3 TRUE COPY OF THE ORDER DATED 15.01.2013 ISSUED BY THE 2ND RESPONDENT** **Exhibit P4 TRUE COPY OF THE FORM A APPLICATION NO:1040336/2021/RKERD DATED 05.01.2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT** **Exhibit P5 TRUE COPY OF THE REQUEST LETTER DATED 05.01.2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT**