High Court of KeralaSingle JudgeWrit petition allowed; Exhibits P10 and P12 set...

The Institute of Company Secretaries of India (ICSI) v. State of Kerala & Others

Case / Petition Number:W.P.(C).No.4123/21

Case Details & Bench

Court
High Court of Kerala
Hon'ble Judges
  • Anu Sivaraman
Judgment Date
2022-01-17
Court Decision / Holding
The writ petition is allowed. Exhibits P10 and P12 are set aside. There will be a direction to the respondents to effect the changes in the revenue records in respect of the property without insisting on the payment of any fees. Appropriate steps shall be taken by the respondents for effecting corrections in the revenue records within a period of two months from the date of receipt of a copy of this judgment.
Final Disposition
Writ petition allowed; Exhibits P10 and P12 set aside; direction to revenue authorities to correct revenue records without payment of 27A fees, within two months.

Parties to the Case

Appellants / Petitioners

  • The Institute of Company Secretaries of India (ICSI), represented by its Kochi Chapter

Respondents

  • State of Kerala represented by the Chief Secretary to Government, Secretariat, Thiruvananthapuram
  • District Collector, Ernakulam, Kerala
  • Revenue Divisional Officer, Fort Kochi, Ernakulam District, Kerala
  • Tahsildar, Kanayannur Taluk, Ernakulam, Kerala
  • Kochi Municipal Corporation, Kochi, Kerala

Legal Representation & Advocates

Counsels for Petitioners

  • • M. Gopikrishnan Nambiar
  • • Sri. K. John Mathai
  • • Sri. Joson Manaval
  • • Sri. Kuryan Thomas
  • • Sri. Paulose C. Abraham
  • • Sri. Raja Kannan
  • • Sri. Jai Mohan

Counsels for Respondents

  • • Sri. K.B. Arunkumar

Case Synopsis & Summary

This writ petition challenges Exhibit P12, a notice demanding Rs. 67,26,938 for processing an application by the petitioner to change the use of its property from paddy cultivation to other purposes. ICSI purchased 6.43 acres of land in Ernakulam village, which had originally been acquired by the Government for the Kaloor Town Planning Scheme under GCDA. The land was described as Nilam but shown as dry land in the data bank. In a previous order (Exhibit P9, 18.10.2019), the Court held that the land formed part of the GCDA Town Planning Scheme and that the land had been acquired for that purpose; the Court directed correction of revenue records after due processing, directing the petitioner to approach the competent authority in accordance with law. The petitioner argues that Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 is not required because there is a deemed conversion of land and because Exhibit P9 governs the matter. The respondents contend that Section 27A and the related circulars are applicable, and that 27A fees can be demanded. Noting a Division Bench decision (Baby v. District Collector) setting aside the circular dated 23.7.2021, the Court allows the petition, sets aside Exhibits P10 and P12, and directs correction of revenue records within two months without payment of the disputed fees.

Provisions of Law Cited

Kerala Conservation of Paddy Land and Wetland Act, 2008 - Section 27AKerala Land Tax Act - Section 6(A)

Legal Doctrines & Maxims

  • Deemed conversion of land upon Government acquisition for a Town Planning Scheme (GCDA), such that land ceases to be paddy land
  • After acquisition for a Town Planning Scheme, property cannot be construed as wetland; correction of revenue records suffices

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner argued that the property's acquisition for a Government Town Planning Scheme (Kaloor GCDA) and the deemed conversion of the land to non-paddy status make Section 27A unnecessary. It relied on Exhibit P9 (2019) judgement indicating the land's inclusion in the Town Planning Scheme and directed correction of revenue records, with liberty to approach competent authorities for changes. The petitioner contends that the circular dated 23.7.2021, insisting on 27A application and fees (as per Exhibits P10 and P12) is unjustified, and that a revenue-record correction without payment of fees is mandated by law and prior judgments (including Baby v. District Collector). The petitioner also points to deemed conversion and the status of the land as already acquired for planning schemes, rendering an additional Section 27A application redundant. The Court is urged to quash the demand for 27A compliance and to direct fast-track corrections in revenue records.

Contentions of Respondents

The respondents defend the payment of 27A fees and insist on compliance with the Kerala Conservation of Paddy Land and Wetland Act, 2008. They rely on Section 27A and the 23.7.2021 circular, and argue that classification of land as paddy/wetland requires proper legal process, including Section 27A approvals, before changing revenue records. They assert that the earlier judgment (Exhibit P9) is not binding to dispense with statutory requirements and that the circular was valid until set aside by subsequent decisions; thus, the government must follow due process for land-use changes and recover fees as applicable.

Cited Precedents (3)

Case NameCitationTreatmentExplanation
State of Kerala v. Binu Mathew Chacko2021 (1) KLT 232PositiveDivision Bench held that after acquisition for a Town Planning Scheme, the property cannot be said to be paddy land; this supports the current court's reasoning that the land in question has been acquired for a Town Planning Scheme and need not remain categorized as paddy land.
Baby v. District Collector2021 (6) KLT 316PositiveDivision Bench decision setting aside the circular dated 23.7.2021, which is relied upon to justify waiving 27A fees; the current court refers to this to justify not demanding fees in the present case.
WRIT PETITION (CIVIL) NO. 4489 OF 2019WRIT PETITION (CIVIL) NO. 4489 OF 2019PositiveExhibit P9 is a judgment of this Court in W.P.(C). No. 4489 of 2019; the current judgment relies on that prior decision to support the view that change of land status in revenue records can be considered without 27A where the land is part of a Town Planning Scheme.

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Extracted Judgment Text

Exact text extracted from official judgment records.

W.P.(C).No.4123/21 1 ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN** **MONDAY, THE 17[TH] DAY OF JANUARY 2022 / 27TH POUSHA, 1943** ## **WP(C) NO. 4123 OF 2021** ## **PETITIONER:** THE INSTITUTE OF COMPANY SECRETARIES OF INDIA (ICSI) ICSI HOUSE, 22 INSTITUTIONAL AREA, LODHI ROAD, NEW DELHI - 110003., REPRESENTED BY MR. SREEKUMAR T. S., OFFICE IN CHARGE, KOCHI CHAPTER OF ICSI. BY ADVS. M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN SRI.JAI MOHAN ## **RESPONDENTS:** 1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001, KERALA. 2 DISTRICT COLLECTOR, ERNAKULAM CIVIL STATION, KAKKANAD, ERNAKULAM - 682030, KERALA. 3 REVENUE DIVISIONAL OFFICER OFFICE OF THE REVENUE DIVISIONAL OFFICER, FORT KOCHI, ERNAKULAM DISTRICT - 682001, KERALA. 4 TAHSILDAR KANAYANNUR TALUK, ERNAKULAM - 682011, KERALA. W.P.(C).No.4123/21 2 5 KOCHI MUNICIPAL CORPORATION PARK AVENUE, MARINE DRIVE, ERNAKULAM, KOCHI - 682011, KERALA, REPRESENTED BY ITS SECRETARY. BY ADV SRI.K.B.ARUNKUMAR ## **OTHER PRESENT:** APPU.P.S-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 9.11.2021, THE COURT ON 17.01.2022 DELIVERED THE FOLLOWING:- W.P.(C).No.4123/21 3 ## **ANU SIVARAMAN, J.** **= = = = = = = = = = = = = = = W.P.(c).No.4123 of 2021 = = = = = = = = = = = = = = = = Dated this the 17[th] day of January, 2022** ## **JUDGMENT** 1.Heard the learned counsel for the petitioner, the learned Government Pleader and the learned Standing Counsel appearing for the 5[th] respondent. 2.This writ petition is filed challenging Exhibit P12 notice issued by the 3[rd] respondent requiring the petitioner to pay an amount of Rs.67,26,938/- for the consideration of an application submitted by the petitioner for use of the property for purposes other than paddy cultivation. It is submitted that the petitioner is a statutory body which had purchased 6.43 Ares of property in Survey No.339/1 and 342/1 of Ernakulam village, Kanayannur Taluk. It is contended that the properties had originally been acquired by the Government of Kerala for the 'Kaloor Town Planning Scheme' of the GCDA. The property was described as Nilam in the revenue records, but was shown converted dry land in the data bank. It is submitted that the W.P.(C).No.4123/21 4 petitioner had earlier approached this Court and by Exhibit P9 judgment this Court had found that the property was a part of a Town Planning Scheme promoted by the GCDA and that the land had been acquired specifically for the said purpose. Referring to the affidavit filed in the earlier writ petition, this Court had set the petitioner at liberty to approach the competent authority for correction of revenue records, which was directed to be considered in accordance with law. It is submitted that pursuant thereto, the petitioner had submitted Exhibit P10 representation before the RDO seeking change of the nature of land in the revenue records. By Exhibit P10(a), the petitioner was required to submit an application under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (2008 Act for short). Thereafter, by Exhibit P12 dated 10.7.2020, the petitioner was required to pay the fees. - 3.The learned counsel for the petitioner submits that the petitioner is not required to file any application under Section 27A of the 2008 Act in view of the fact that Exhibit P9 ## W.P.(C).No.4123/21 5 judgment specifically covers the issue and directs the consideration of the petitioner's request for change of the nature of the land in the revenue records. It is submitted that a permission, as contemplated under Section 27A is, therefore, absolutely unnecessary in the petitioner's case, in view of the fact that the property stands acquired by the Government for a Town Planning Scheme and that there is a deemed conversion of the land as dry land as is evident from Exhibit P9. 4.Though the matter was repeatedly adjourned for instructions, no statement/counter affidavit had been placed on record by the learned Government Pleader. 5.A Division Bench of this Court in **State of Kerala v. Binu Mathew Chacko** [2021 (1) KLT 232] had specifically considered the effect of an acquisition for a Town Planning Scheme of the GCDA and had held that after such acquisition, the property cannot be said to be paddy land. In Exhibit P9 judgment also, this Court had held that since the property was a part of a Town Planning Scheme promoted by the GCDA and W.P.(C).No.4123/21 6 the land had been acquired for the purpose of developing and allotting to individuals and entities under the said Scheme, the property cannot be construed to be wetland and all that is required is a change in the revenue records. - 6.In the above view of the matter, the stand taken in Exhibit P10 and P12 that an application under Section 27A of the 2008 Act is called for in the petitioner's case is completely unjustified. In view of the fact that a circular dated 23.7.2021 stands set aside by a Division Bench of this Court in **Baby v. District Collector,** [2021(6) KLT 316], I am of the opinion that the demand for fees is completely unjustifiable, even in the case of an application under Section 27A. - 7.The writ petition is, therefore, allowed. Exhibits P10 and P12 are set aside. There will be a direction to the respondents to effect the changes in the revenue records in respect of the property without insisting on the payment of any fees. Appropriate steps shall be taken by the respondents for effecting the corrections in the revenue records within a 7 W.P.(C).No.4123/21 period of two months from the date of receipt of a copy of this judgment. sd/- **Anu Sivaraman, Judge** sj W.P.(C).No.4123/21 8 ## **APPENDIX OF WP(C) 4123/2021** PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE EXTRACTS OF THE KALOOR TOWN PLANNING SCHEME INCORPORATING THE SURVEY NUMBERS OF THE PETITIONER'S PROPERTIES. - EXHIBIT P2 TRUE COPY OF THE CERTIFICATE ISSUED BY THE KOCHI MUNICIPAL CORPORATION DATED 30.11.2016. - EXHIBIT P3 TRUE COPY OF THE POSSESSION CERTIFICATE ISSUED BY VILLAGE OFFICE, ERNAKULAM DATED 05.04.2018 TO THE PETITIONER. - EXHIBIT P4 TRUE COPY OF THE RELEVANT EXTRACT OF THE 'THANDAPER' REGISTER OF ERNAKULAM VILLAGE, KANAYANNUR TALUK, ISSUED BY THE VILLAGE OFFICER, ERNAKULAM DATED 29.05.2018. - EXHIBIT P5 TRUE COPY OF THE LOCATION SKETCH ISSUED BY VILLAGE OFFICER, ERNAKULAM DATED 11.01.2017. - EXHIBIT P6 TRUE COPY OF THE RELEVANT EXTRACTS OF THE DATA BANK. - EXHIBIT P7 TRUE COPY OF THE ORDER DATED 02.09.2018 ISSUED BY THE 2ND RESPONDENT. - EXHIBIT P8 TRUE COPY OF THE ADDITIONAL AFFIDAVIT FILED BY THE 3RD RESPONDENT REVENUE DIVISIONAL OFFICER ON 15.10.2019 IN WRIT PETITION (CIVIL) NO.4489 OF 2019. - EXHIBIT P9 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DATED 18.10.2019 IN WRIT PETITION (CIVIL) NO.4489 OF 2019. 9 ## W.P.(C).No.4123/21 EXHIBIT P10 - TRUE COPY OF THE PETITIONER'S REPRESENTATION DATED 18.11.2019 TO THE 3RD RESPONDENT REVENUE DIVISIONAL OFFICER, FORT KOCHI. EXHIBIT P10(a) TRUE COPY OF THE LETTER DATED 23.01.2020 SENT BY THE SUB COLLECTOR, FORT KOCHI TO THE PETITIONER. EXHIBIT P11 TRUE COPY OF THE BUILDING PERMIT DATED 30.01.2020 ISSUED BY THE KOCHI MUNICIPAL CORPORATION. EXHIBIT P12 TRUE COPY OF THE NOTICE OF THE 3RD RESPONDENT REVENUE DIVISIONAL OFFICE DATED 10.07.2020 TO THE PETITIONER. EXHIBIT P13 TRUE COPY OF THE PETITIONER'S LETTER DATED 30.09.2020 TO THE 3RD RESPONDENT REVENUE DIVISIONAL OFFICER. EXHIBIT P14 TRUE COPY OF THE PETITIONER APPLICATION UNDER SECTION 6(A) OF THE KERALA LAND TAX ACT DATED 28.12.2020 SUBMITTED TO THE TAHSILDAR, KANAYANNUR TALUK, ERNAKULAM.