Sundar Ventures LLP v. State of Kerala & Others

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE N.NAGARESH** **THURSDAY, THE 13[TH] DAY OF OCTOBER 2022 / 21ST ASWINA, 1944** **WP(C) NO. 32264 OF 2022** ## **PETITIONER:** **SUNDAR VENTURES LLP. HAVING LLP IDENTIFICATION NO. AAH-2708, SUNDAR VILLA, MUTTIKULANGARA,PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER ACHUTHAN SUNDARESWARAN,AGED 65 YEARS SON OF KANDAN KANIYATH ACHUTHAN, RESIDING AT 20/598, SUNDAR VILLA, MUTTIKULANGARA P.O, PALAKKAD., PIN – 678594** **BY ADV PEEYUS A.KOTTAM** ## **RESPONDENTS:** |**1**|**STATE OF KERALA**| |---|---| ||**REPRESENTED BY SECRETARY,**| ||**REVENUE DEPARTMENT, SECRETARIAT,**| ||**THIRUVANANTHAPURAM, PIN - 695001**| |**2**|**REVENUE DIVISIONAL OFFICER**| ||**PALAKKAD, PARAKKUNNAM,**| ||**VIDYUT NAGAR, PALAKKAD - 678001**| |**3**|**THE TAHSILDAR (LR)**| ||**PALAKKAD, KENATHUPARAMBU,**| ||**KUNATHURMEDU, PALAKKAD – 678001**| ||**BY SMT.DEEPA NARAYANAN SR.GP**| **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** **WP(C) NO. 32264/2022** 2 ## **J U D G M E N T** Dated this the 13[th] day of October, 2022 The petitioner-Company, which is owner in possession of 40.35 Ares of property in Re-Survey Nos. 21/3, 21/4, 21/7, 16/2 and 16/29 of Marutharoad Village of Palakkad District, is before this Court seeking to direct the 3[rd] respondent-Tahsildar (LR) to consider the application filed by the petitioner for re-assessment of Land Tax and to effect necessary changes in the Basic Tax Register. 2. The petitioner states that they own 40.35 Ares of property in Marutharoad Village. The predecessor-in-interest of the property invoked the provisions of the Kerala Land Utilisation Order, 1967 for using the land for non-agricultural purposes. The Revenue Divisional Officer considered those applications and granted permission to the predecessor-ininterest to use the land for non-agricultural purpose, under Clause 6(2) of the Kerala Land Utilisation Order, 1967, as is evidenced by Exts.P3 to Ext.P7. **WP(C) NO. 32264/2022** 3 3. The petitioner states that the land of the petitioner was erroneously included in the Data Bank. The petitioner moved the Revenue Divisional Officer and as per Ext.P8 proceedings, after making an inspection of the site and after finding that the land was wrongly included in the Data Bank, the land was deleted from the Data Bank. 4. Thereafter, the petitioner approached the Tahsildar (LR) filing Ext.P10 application seeking for re-assessment of Basic Tax in respect of the petitioner's land. The petitioner then approached the Revenue Divisional Officer. The Revenue Divisional Officer also as per Ext.P14, required the petitioner to file an application under Form-6 of the Kerala Conservation of Paddy Land and Wetland Act, 2008, paying ₹50/- under Section 12(17) of the Act, 2008. Aggrieved by the stand taken by the Revenue Divisional Officer, the petitioner is before this Court. 5. The petitioner states that once the petitioner's predecessor- in-interest has obtained orders under the Kerala Land Utilsation Order, 1967, the Tahsildar (LR), who is the competent authority under the Kerala Land Tax Act, 1961, is **WP(C) NO. 32264/2022** 4 bound to re-assess the Land Tax in respect of the property. Exts.P11 and P14 are therefore unsustainable. 6. The Senior Government Pleader entered appearance and resisted the writ petition. The Senior Government Pleader submitted that obtaining an order under the Kerala Land Utilisation Order, 1967 by itself will not automatically entitle the petitioner to get the Land Tax in respect of the property re-assessed. Unless the petitioner has acted upon the orders issued under the Kerala Land Utilistation Order and made changes in the nature of the land, the petitioner cannot insist for re-assessment of Land Tax. This is a matter to be verified by the competent authorities. 7. The Senior Government Pleader further submitted that the veracity and genuineness of the orders issued under the Kerala Land Utilisation Order, 1967 is also a matter to be verified. Without considering all these aspects, the petitioner's application under Form-A cannot be allowed. 8. I have heard the learned Counsel for the petitioner and the learned Senior Government Pleader. **WP(C) NO. 32264/2022** 5 9. This Court has considered the issue of reassessment of land for which orders under the Kerala Land Utilisation order, 1967 are granted. This Court in WP(C) No. 25101/2020 held as follows. In Iype Varghese v. Revenue Divisional Officer, 2020 (5) KLT 403, this Court held that where statutory permission for change of user of land has been obtained for conversion of a paddy land to a garden land in terms of the provisions contained in Kerala Land Utilisation Order, then it is the obligation of the competent authority under the Land Tax Act to make a fresh assessment of the land so as to collect the higher land tax for such converted land and to issue appropriate directions to the officers concerned to make additional entries in the Basic Tax Register so as to reflect the nature of the land as garden land/Purayidam in the said Register. In the light of the aforesaid decision, the petitioner is entitled to succeed. 10. In this case also, the predecessor-in-interest of the petitioner has obtained permission under the Kerala Land Utilisation Order, 1967. The petitioner got his land removed from the Data Bank as per Ext.P8. In view of the above facts, the Tahsildar (LR) is bound to consider the application submitted by the petitioner under the Kerala Land Tax Act, 1961 in accordance with law. **WP(C) NO. 32264/2022** 6 The writ petition is therefore disposed of directing the 3[rd] respondent-Tahsildar (LR) to consider Ext.P10 application submitted by the petitioner invoking the provisions of the Kerala Land Tax Act, 1961 and pass appropriate orders thereon within a period of two months. The Tahsildar (LR) may verify the genuineness of the KLU order, if found necessary. Sd/- **N. NAGARESH JUDGE** ams/14.10.2022 **WP(C) NO. 32264/2022** 7 ## **APPENDIX OF WP(C) 32264/2022** ## **PETITIONER'S EXHIBITS** **Exhibit P1** **THE TRUE COPY OF THE TAX RECEIPT SHOWING PAYMENT OF PROPERTY TAX IN THE NAME OF THE PETITIONER ISSUED BY THE VILLAGE OFFICER,MARUTHAROAD DATED 19.03.2022** - **Exhibit P2 THE TRUE COPY OF THE SALE DEED BARING REGISTRATION NO. 4687/2016 OF PALAKKAD SUB REGISTRY OFFICE** **Exhibit P3 THE TRUE COPY OF THE ORDER BEARING NO. D.DIS.10321/97 DATED 28.10.1998 ISSUED IN THE NAME OF A.PAZHANIMALA, S/O. ARUMUGHAN PERTAINING TO 28 CENTS IN RESY.NO. 21/3 IN BLOCK NO. 38 OF MARUTHAROAD VILLAGE, PALAKKAD DISTRICT UNDER CLAUSE 6 (2) OF KLU ORDER, 1967** - **Exhibit P4 THE TRUE COPY OF THE KERALA LAND UTILIZATION ORDER BEARING NO. D.DIS.M. 2683/05 DATED 04.03.2006 ISSUED BY THE 2ND RESPONDENT REVENUE DIVISIONAL OFFICER, PALAKKAD FOR 78.5 CENTS OF PROPERTY IN RE-SY. 21/8 AND 16/2 IN RESY. BLOCK NO. 38 OF MARUTHAROAD VILLAGE ISSUED TO ARJUNAN** - **Exhibit P5 THE TRUE COPY OF THE CLAUSE 6 (2) ORDER ISSUED BY THE 2ND RESPONDENT REVENUE DIVISIONAL OFFICER BEARING NO. D.DIS.M. 2678/05 DATED 04.03.2006 PERTAINING TO 75 CENTS OF PROPERTY IN RE-SY.NO. 21/7, RE-SY.BLOCK NO. 38 OF MARUTHAROAD VILLAGE ISSUED TO ARAVINDAKSHAN** - **Exhibit P6 THE TRUE COPY OF THE CLAUSE 6 (2) ORDER ISSUED BY THE 2ND RESPONDENT REVENUE DIVISIONAL OFFICER BEARING NO. D.DIS.M. 2684/05 DATED 04.03.2006 PERTAINING TO 62.5 CENTS OF PROPERTY IN RE-SY.NO. 21/1 AND 16/29 IN RE-SY.BLOCK NO. 38 OF MARUTHAROAD VILLAGE ISSUED TO VASU. M.** - **Exhibit P7 THE TRUE COPY OF THE KERALA LAND UTILIZATION ORDER BEARING NO. D.DIS.M. 3981/06 DATED 27.01.2002 ISSUED BY THE** **WP(C) NO. 32264/2022** 8 - **2ND RESPONDENT REVENUE DIVISIONAL OFFICER, PALAKKAD FOR 32 CENTS OF PROPERTY IN RE-SY. 21/4 IN RE-SY. BLOCK NO. 38 OF MARUTHAROAD VILLAGE ISSUED TO ABDUL KHADER AND ALI MOULAVI** **Exhibit P8** - **THE TRUE COPY OF THE ORDER OF THE REVENUE DIVISIONAL OFFICER BEARING NO. M.757/19 DATED 19.08.2019 ORDERING TO REMOVE THE PETITIONER'S 40.35 ARES OF PROPERTY FROM THE DATA BANK** - **Exhibit P9 TRUE COPY OF THE REPORT DATED 07/08/2019 SUBMITTED BY THE LOCAL LEVEL MONITORING COMMITTEE PERTAINING TO PETITIONER'S 40.35 ARES OF PROPERTY TO REMOVE THE SAME FROM THE DATA BANK** - **Exhibit P10 THE TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER DATED 06.07.2021 BEFORE THE 3RD RESPONDENT TAHSILDAR (LR), PALAKKAD FOR CHANGING THE DESCRIPTION OF THE PETITIONER'S PROPERTY AS 'PURAYIDAM' INSTEAD OF NILAM** - **Exhibit P11 THE TRUE COPY OF THE LETTER ISSUED BY THE 3RD RESPONDENT TAHSILDAR DATED 07.12.2021 TO THE PETITIONER** - **Exhibit P12 TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER DATED 13.09.2017 BEFORE THE 2ND RESPONDENT REVENUE DIVISIONAL OFFICER, PALAKKAD** - **Exhibit P13 THE TRUE COPY OF THE APPLICATION NO.SV/KLUO/02-10 DATED 04.01.2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT REVENUE DIVISIONAL OFFICER** - **Exhibit P14 THE TRUE COPY OF THE LETTER BEARING NO.RDOPKD/224/2022-J3 DATED 24.09.2022 ISSUED BY THE 2ND RESPONDENT REVENUE DIVISIONAL OFFICER TO THE PETITIONER** **Exhibit P15 THE TRUE COPY OF THE JUDGMENT OF THIS HONORABLE COURT IN W.P.(C) NO. 25101/2020 DATED 26.11.2020 JOSE MATHEW VS STATE OF KERALA**