Thea Lifestyle Pvt. Ltd. v. Tahsildar (Land Records), Thrissur Taluk; Village Officer, Marathakkara Village

# **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN MONDAY, THE 4[TH] DAY OF MARCH 2024 / 14TH PHALGUNA, 1945 WP(C) NO. 34466 OF 2023 ``` ## **`PETITIONER:`** ``` THEA LIFESTYLE PVT.LTD. DOOR NO.19/458-20, VANCHIKKULAM ROAD, POOTHOLE P.O., THRISSUR REPRESENTED BY ITS DIRECTOR, K.P.JOSEPH, S/O K.T.PORINCHU, PIN – 680 004. ``` ``` BY ADVS. BINOY VASUDEVAN SREEJITH SREENATH RINCY KHADER ``` ## **`RESPONDENTS:`** - **`1 THE TAHSILDAR (LAND RECORDS) THRISSUR TALUK, TALUK OFFICE, PALACE ROAD, THRISSUR, PIN – 680 020.`** - **`2 THE VILLAGE OFFICER MARATHAKKARA VILLAGE, MARATHAKKARA P.O., THRISSUR DISTRICT, PIN – 680 306.`** ``` BY ADVS. ADVOCATE GENERAL OFFICE KERALA SHRI.K.P.JAYACHANDRAN, ADDL. ADVOCATE GENERAL() ``` ``` BY ADV. ``` ``` SREEJITH SREENATH, SPECIAL GOVERNMENT PLEADER ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` ``` WP(C) NO. 34466 OF 2023 ``` 2 ## JUDGMENT The petitioner is the owner in possession of an extent of 133.3 Ares of property in Re.Sy.Nos.106/15, 110/1, 110/11-1, 110/11-2, 110/12-1 and 110/12-2 of Marathakkara Village, Thrissur Taluk in Thrissur District. The property is shown as 'nilam' in the Basic Tax Register. 2. The predecessor in interest of the petitioner had obtained Exts.P8 and P9 orders dated 16.11.2012 under Clause 6(2) of the Kerala Land Utilisation Order, 1967 (for short, 'KLU Order') for utilising the land for other purposes. The property was removed from the Data bank as per the proceedings of the LLMC. The petitioner, thereafter, submitted Ext.P11 application in Form A before the 1[st] respondent Tahsildar (LR) ``` WP(C) NO. 34466 OF 2023 ``` 3 under Section 6A of the Kerala Land Tax Act, 1961 to change the entrties in the Basic Tax Register. The grievance of the petitioner is that Ext.P11 is not so far considered by the Tahsildar. Accordingly, the petitioner has filed this writ petition. 3. Heard the learned counsel for the petitioner and the learned Government Pleader for respondents. 4. This Court in Tahsildar Thodupuzha Taluk and Another v. Renjith George [ 2020 (1) KHC] and Prakash.R and Another v. State of Kerala and others [2022 (4) KHC 504] has held that, Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008, is not applicable as regards the land where there is Kerala Land Utlisation Order before the commencement Act, 2008. 5. This Court has considered the issue of ``` WP(C) NO. 34466 OF 2023 ``` 4 reassessment of land tax on the basis of the orders obtained under the KLU Order, 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 Clause 6(2) of the Kerala Land Utilisation Order, 1967 permitting conversion of the land, 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. 6. A Division Bench of this Court also considered the said issue in District Collector, Ernakulam and others v. Fr.Jose Uppani and others [2020 (4) KLT 612] and held that when an applicant has secured ``` WP(C) NO. 34466 OF 2023 ``` 5 orders under the KLU 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. Since the nature of the land was permitted to be changed pursuant to the passing of an order under the KLU Order, 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, after verifying the veracity/genuineness of the permission obtained under the KLU Order, if necessary. Accordingly, the writ petition is allowed. The 1[st] respondent is directed to consider Ext.P11 application in Form A submitted by the petitioner, in accordance ``` WP(C) NO. 34466 OF 2023 ``` 6 with law and pass appropriate orders thereon, within a period of two months from the date of receipt of a copy of this judgment. ## Sd/- MURALI PURUSHOTHAMAN JUDGE SRJ ``` WP(C) NO. 34466 OF 2023 ``` 7 ## **APPENDIX OF W.P.(C) No.** **`34466 OF 2023`** ## PETITIONER’S EXHIBITS - Exhibit P1 - TRUE COPY OF DOCUMENT NO.1352/2021 DATED 28-07-2021 OF S.R.O.KUTTANELLUR. - Exhibit P2 - TRUE COPY OF DOCUMENT 1485/2021 DATED 18-08-2021 OF S.R.O.KUTTANELLUR. - Exhibit P3 TRUE COPY OF DOCUMENT NO.1437/2021 DATED 13-08-2021 OF S.R.O.KUTTANELLUR. - Exhibit P4 - TRUE COPY OF DOCUMENT NO.1420/21 DATED 11-08-2021 OF S.R.O.KUTTANELLUR. - Exhibit P5 TRUE COPY OF DOCUMENT NO.1486/2021 DATED 18-08-2021 OF S.R.O.KUTTANELLUR. - Exhibit P6 TRUE COPY OF DOCUMENT NO.1342/2021 DATED 05-08-2021 S.R.O.KUTTANELLUR. - Exhibit P7 TRUE COPY OF THE LAND TAX RECEIPT DATED 08-09-2023. - Exhibit P8 TRUE COPY OF ORDER NO.B2-12969/2012 (3) DATED 16-11-2012 OF THE REVENUE DIVISIONAL OFFICER, THRISSUR. - Exhibit P9 TRUE COPY OF ORDER VIDE ORDER NO.B212969/2012(4) DATED 16-11-2012 OF THE REVENUE DIVISIONAL OFFICER, THRISSUR. - Exhibit P10 . TRUE COPY OF THE REPRESENTATION DATED 12-09-2023 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. - Exhibit P11 TRUE COPY OF FORM A SUBMITTED BY THE PETITIONER ALONG WITH EXHIBIT P-10. ``` WP(C) NO. 34466 OF 2023 ``` 8 Exhibit P12 TRUE COPY OF THE ACKNOWLEDGEMENT ISSUED BY THE OFFICE OF THE 1ST RESPONDENT. Exhibit P13 TRUE COPY OF THE JUDGMENT DATED 25-062018 IN W.P.(C) NO.16536 OF 2018.