W.P.(C) No. 16032/2021; W.P.(C) No. 24472/2021; W.P.(C) No. 30330/2021 (Common Judgment by The Kerala High Court)

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** ## **THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN** **MONDAY, THE 22[ND] DAY OF MAY 2023 / 1ST JYAISHTA, 1945** ## **WP(C) NO. 16032 OF 2021** ## **PETITIONER:** **BINU AGED 44 YEARS S/O MOHANAN, ILLIKKATT HOUSE, PUTHUPPALLIPURAM, THRIKKAKARA NORTH, ERNAKULAM DISTRICT.** **BY ADVS. K.MOHANAKANNAN NOEL JOSEPH ADVOCATE GENERAL OFFICE KERALA** ## **RESPONDENTS:** - **1 THE DISTRICT COLLECTOR COLLECTORATE, KAKKANAD, ERNAKULAM, PIN-683030.** - **2 THE TAHSILDAR, TALUK OFFICE, PARAVUR, ERNAKLAM,PIN-683519.** - **3 THE VILLAGE OFFICER KOTTUVALLY, PARAVUR, ERNAKULAM, PIN-683519.** - **4 AGRICULTURAL OFFICER, KRISHI BHAVAN, KOTTUVALLY, PARAVUR, ERNAKULAM, PIN-683519.** - **5 REVENUE DIVISIONAL OFFICER, FIRST FLOOR, KB JACOB ROAD, FORT KOCHI, KOCHI, KERALA-682001.** ## **BY ADV SR.GOVERNMENT PLEADER SRI.SYAMANTHAK** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.12.2022, ALONG WITH W.P.(C) NoS.24472 AND 30330/2021 AND THE COURT ON 22.05.2023 DELIVERED THE FOLLOWING:** W.P.(C) No.16032/2021 & conn. :2: ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN** **MONDAY, THE 22[ND] DAY OF MAY 2023 / 1ST JYAISHTA, 1945 WP(C) NO. 24472 OF 2021** ## **PETITIONER:** **JHANSEE BAI.L** **VINOD BHAVAN, PATHIRAPPALLY.P.O, ALAPPUZHA-688521.** **BY ADVS.** **M.U.VIJAYALAKSHMI BRIJESH MOHAN ANTONY THOMAS ALISHA CHALAKAL** ## **RESPONDENTS:** - **1 THE SUB COLLECTOR ALAPPUZHA, OFFICE OF THE SUB COLLECTOR, REVENUE DIVISIONAL OFFICE, ALAPPUZHA-688001.** - **2 THE VILLAGE OFFICER,** - **VILLAGE OFFICE, PATHIRAPPALLY, ALAPPUZHA DISTRICT, PIN-688521.** **BY ADV SR.GP SRI.SYAMANTHAK** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.12.2022, ALONG WITH W.P.(C) NOS.16032 AND 30330 /2021THE COURT ON 22.05.2023 DELIVERED THE FOLLOWING:** W.P.(C) No.16032/2021 & conn. :3: ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN** **MONDAY, THE 22[ND] DAY OF MAY 2023 / 1ST JYAISHTA, 1945 WP(C) NO. 30330 OF 2021** ## **PETITIONERS:** |**1**|**THANGAL KUNJU**| |---|---| ||**AGED 76 YEARS**| ||**S/O. VAVA KUNJU, CHETTICHERIYIL HOUSE,**| ||**MAVELI MURIYIL, PANMANA VILLAGE,**| ||**KARUNAGAPPALLY TALUK, KOLLAM DISTRICT, PIN -**| ||**691583.**| |**2**|**PATHUMMA KUNJU**| ||**AGED 65 YEARS**| ||**W/O. VAVA KUNJU, CHETTICHERIYIL HOUSE,**| ||**MAVELI MURIYIL, PANMANA VILLAGE,**| ||**KARUNAGAPPALLY TALUK, KOLLAM DISTRICT, PIN -**| ||**691583.**| **BY ADV K.RAKESH** ## **RESPONDENTS:** |**1**|**THE DISTRICT COLLECTOR**| |---|---| ||**CIVIL STATION ROAD, COLLECTORATE,**| ||**KOLLAM, KOLLAM DISTRICT, PIN - 691013.**| |**2**|**THE REVENUE DIVISIONAL OFFICER**| ||**OFFICE OF THE REVENUE DIVISIONAL OFFICE,**| ||**VIDYA NAGAR, KOLLAM, PIN - 691013.**| |**3**|**THE TAHSILDAR(LR)**| ||**TALUK OFFICE, KARUNAGAPALLY,**| ||**KOLLAM DISTRICT, PIN - 690518.**| |**4**|**THE LOCAL LEVEL MONITORING COMMITTEE**| ||**REPRESENTED BY ITS CONVENER, THE AGRICULTURAL**| ||**OFFICER, KRISHI BHAVAN, PANMANA,**| ||**KOLLAM DISTRICT, PIN – 691583.**| ||**BY ADV.SR.GP SRI.SYAMANTHAK**| **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23.12.2022, ALONG WITH W.P.(C) NOS.16032 AND 24472 /2021 AND THE COURT ON 22.05.2023 DELIVERED THE FOLLOWING:** W.P.(C) No.16032/2021 & conn. :4: ## **JUDGMENT** Since common issues arise for consideration in these writ petitions, they are disposed of by this common judgment. ## **W.P.(C) No.16032/2021** 2. The petitioner is in possession and enjoyment of property having an extent of about 0.1091 hectares in old Sy.No.189/10/2 (Re.Sy.Block No.1) of Kottuvally Village by virtue of Exts.P1 to P3 deeds. According to the petitioner, as per the Basic Tax Register (BTR), the aforesaid property is categorized as 'purayidam'. Reliance is placed on Exts.P5 and P6 tax receipts. It is stated that the property is not included in the Data Bank and the fair value of the property was fixed as for residential plots. A petroleum outlet sanctioned by the Indian Oil Corporation Ltd. to the lessee of the petitioner is functioning in the said property. In the Thandaper account, the property is shown as 'nilam.’ W.P.(C) No.16032/2021 & conn. :5: According to the petitioner, the entries in the Thandper account are erroneous. He filed Ext.P13 application for correction of entries in the BTR and in the possession certificate. Aggrieved by the delay in consideration of Ext.P13, he approached this Court and as per Ext.P14 judgment, this Court directed the Village Officer to consider the same within a time frame. The Village Officer, vide Ext.P15 proceedings, found that the original BTR of Kottuvally Village is irrecoverably lost and as per the Settlement Register and the Litho map, the property of the petitioner is categorized as 'nilam' and therefore, the petitioner has to obtain necessary orders under the Kerala Conservation of Paddy Land and Wetland (Amendment Act, 2018). Challenging Ext.P15, the writ petition is filed. 3. A counter affidavit has been filed on behalf of the 3[rd] respondent stating that the BTR of Kottuvally Village is ruined irrecoverably and no authenticated copy of BTR is available and hence, Settlement Register and Litho map are W.P.(C) No.16032/2021 & conn. :6: used as records on the matters of land details such as survey number, extent and category. It is stated that no resurvey has been done in Kottuvally Village and therefore, old survey records are used for official purposes on matters relating to land, and as per the Settlement Register and Litho map, the property in Sy.No.189/10 comes under the category of wet land (nilam). 4. A statement dated 20.01.2022 has been filed by the Tahsildar (LR) on similar lines. 5. A reply affidavit has been filed by the petitioner rebutting the averments in the counter affidavit and the statement. ## **W.P.(C) No.24472/2021** 6. The petitioner is the owner in possession of 26 Ares of land in Sy.No.492/12-1 of Pathirappally Village in Ambalappuzha Taluk. According to the petitioner, as per the Thandaper register, the property is ‘purayidam’. The petitioner has produced Ext.P4, the relevant extract of the W.P.(C) No.16032/2021 & conn. :7: Thandaper Register and Ext.P5 Thandaper Account showing the details of her property. The petitioner states that the Village Officer issued Ext.P6 stop memo dated 31.12.2020 stating that the petitioner is reclaiming the land in violation of the provisions of Section 3 of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (hereinafter referred to as 'the Wetland Act' for short). In Ext.P6, it is stated that the petitioner’s property is 'nilam' and 'chira.’ Aggrieved by Ext.P6, the petitioner approached the Sub Collector. The Sub Collector found that going by the report of the Tahsildar (LR), the BTR and the village records, the property is a purayidam; but as per the Settlement Register and on physical inspection, the land is seen as 'nilam' and 'chira' and the property is not included in the Data Bank and therefore, directed the Agricultural Officer to conduct a joint inspection with regard to the property of the petitioner vide Ext.P8. The petitioner submits that Ext.P6 stop memo cannot be sustained in the light of the decision of this Court W.P.(C) No.16032/2021 & conn. :8: in **Indira P.S and others** _v._ **Sub Collector, Fort Kochi and another** [2020(4) KHC 33: 2020(4) KLT 635]. 7. A statement has been filed by the Sub Collector stating that as per the report of the Village Officer, the land is physically seen as 'nilam' and 'chira'. It is stated that the land is classified as 'purayidam' in BTR; but as 'nilam' in the Settlement Register. It is also stated that the property is not included in the Data Bank and that as per the report of the Village Officer and the Agricultural Officer, a thodu is flowing near the land and if the petitioner is leveling the land, there would be obstruction of water. It is further contended that in **Indira’** s case (supra), this Court did not consider the aspect that in the definition of BTR, the settlement register is also included. ## **W.P.(C) No.30330/2021** 8. The petitioners are husband and wife. The first petitioner who was the owner of 92 cents of land in Sy.No.620/2 of Panmana Village, Karungappally Taluk, W.P.(C) No.16032/2021 & conn. :9: assigned 41 cents to the second petitioner, in 1984. The second petitioner when applied for mutation for the purpose of constructing a house, the Tahsildar (LR), by Ext.P1 proceedings divided the property into three parts _viz_ ., 620/2, 620/16 and 620/17 and classified the properties in Sy.No.620/2 and 620/17 as 'nilam' in the revenue records stating that as per the old Settlement Register, the aforesaid lands are 'nilam'. The petitioners, relying on the decision in **Indira** ’s case(supra), contend that resurvey records have precedence over the Settlement Register and the properties cannot be classified as 'nilam' as per the Settlement Register. The petitioners state that the properties were converted much before 2008 and there are trees aged more than 45 years as well as residential buildings and that the classification as per Ext.P1 has been done behind the back of the petitioners. The petitioners, therefore, seek to quash Ext.P1 and to direct the 3[rd] respondent to classify the properties in Sy.Nos.620/2 and 620/17 as 'purayidam'. W.P.(C) No.16032/2021 & conn. :10: 9. A counter affidavit has been filed by the Tahsildar (LR) stating that the classification of the properties in Sy.Nos.620/2 and 620/17 was made based on the corresponding old survey numbers recorded in the Settlement Register and Ext. P1 proceedings was issued with notice to the petitioners in Form No.14. The reply to the notice in Form No. 14 was not considered as the same was filed beyond 15 days. 10. Heard Sri.Mohanakannan, Sri.Brijesh Mohan and Sri.Rakesh K., learned counsel for the petitioners and the learned Government Pleader. 11. It is contended by the petitioners that the lands involved in the writ petitions are classified as 'purayidam' in the BTR and hence the authorities cannot correct the description of the properties on the basis of the entries in the Settlement Register. They rely on the decision in **Indira’** s case (supra). 12. The learned Government Pleader, on the other W.P.(C) No.16032/2021 & conn. :11: hand, contend that the meaning and purpose of the word 'Basic Tax Register' has to be understood in the context of the Kerala Conservation of Paddy Land and Wetland Act and Rules, 2008. They referred to Rule 2(e) of the Kerala Conservation of Paddy Land and Wetland Rules, 2008 (hereinafter referred to as 'the Wetland Rules' for short) which provides that the Basic Tax Register includes Adangal Register, Settlement Register and Supplementary Settlement Register. It is contended that the said definition was inserted into the Wetland Rules _vide_ G.O(P) No.85/2018 dated 15.12.2018 to carry out the amendments brought out by the provisions of Act 29 of 2018, particularly to Section 2 (xviiA) and Section 27A of the Wetland Act. It is contended that the Settlement Register and the Adangal Register are records kept in the Village Offices and Taluk Offices containing the description of a land including the nature, extent and the amount of tax. The entries/ description of a property in the Settlement Register or in W.P.(C) No.16032/2021 & conn. :12: the Adangal Register were transformed into Basic Tax Register after the enactment of the Kerala Land Tax Rules. The description of the nature of property shall be the same as in the Settlement Register. It is contended that, while reproducing the entries in the Settlement Register to the Basic Tax Register, there can be errors and the entries in the Settlement Register and the Adangal Register then assume relevance and accordingly, Rule 2(e) has been inserted in the Wetland Rules. It is contended that the category of land will not be changed on the basis of resurvey proceedings, but the survey number and the name of the holder alone will be changed with the available extent of land in that particular survey number. It is also contended that in **Indira** 's case (supra), the Court did not consider Rule 2(e) brought out by G.O(P) No.85/2018 dated 15.12.2018 which provides that BTR includes Settlement Register and Adangal Register. 13. In short, the contention of the learned Government W.P.(C) No.16032/2021 & conn. :13: Pleader is that, while reproducing the entries in the Settlement Register to the Basic Tax Register, there can be errors with regard to the description of land including the nature and extent and therefore, Rule 2(e) has been inserted in the Wetland Rules, which provides that BTR includes Adangal Register and Settlement Register and therefore, Adangal Register and Settlement Register can be looked into for the purpose of identifying the classification of land and for correcting the description of properties. It is contended that in **Indira** 's case (supra), the Court did not consider Rule 2(e) of the Wetland Rules. 14. The relevant portions of the decision in **Indira** 's case (supra) read as follows: “After having heard both sides, this Court is of the considered view that the statutory primacy should be given to the Basic Tax Register, which is the statutory document prepared in terms of the provisions contained in Rule 4 of the Kerala Land Tax Rules, 1972 framed under the provisions of Sec.5 of the Kerala Land Tax Act, 1961. W.P.(C) No.16032/2021 & conn. :14: 7. Section 5 of the Kerala Land Tax Act deals with 'Charge of land tax' and Sub-Sec.2 thereof mandates that basic tax charged on any land shall be paid by the land holder concerned etc,. “Land Holder” has been defined in Sec.3(3) of the Land Tax Act as follows: “(3) “land holder” means,- (a) in relation to any land held by a cultivating tenant as defined in the Kerala Land Reforms Act, 1963 (1 of 1964), such cultivating tenant; (b) in relation to any land in the possession of a kanam tenant as defined in the Kanam Tenancy Act, 1955 (XXIV of 1955), such kanam tenant; (c) in relation to any land which has not been surveyed and is not held by a cultivating tenant referred to in sub-clause (a), the proprietor of such land; (d) in relation to any other land, the registered holder for the time being of such land, and includes his legal representatives and assigns and any person who under any law for the time being in force is liable for the payment of public revenue due in respect of the land held by him.” 8. Section 4 of the Act further mandates that the arrangement under the Kerala Land Tax Act, 1961 shall be general revenue settlement W.P.(C) No.16032/2021 & conn. :15: and notwithstanding anything contained in any enactment, grant, deed or other transaction, the arrangement made herein for the levy of the basic tax shall be deemed inter alia to be general revenue settlement of the State. Section 20 of the said Act confers power on the State Government to frame rules. In exercise of the power under Sec. 20 of the abovesaid Act, the Kerala Land Tax Rules, 1972 has been statutorily framed. Rule 4 of the Kerala Land Tax Rules, 1972, mandates that a register called Basic Tax Register shall be maintained in all Village and Taluk Offices. By virtue of combined effect of Secs.3 (3), 4 and 5 etc., the land tax is to be collected from the land holder concerned as defined in Sec.3(3)(a). For that purpose, Basic Tax Register has to be maintained in all Village and Taluk Offices as per Rule 4. By virtue of the non obstante clause in Sec.4 of the Act, notwithstanding anything in any other enactment, grant, deed or other transaction the arrangement made as per the said Kerala Land Tax Act for the levy of basic tax shall be deemed inter alia to be general revenue settlement of the entire State. Different tax rates are prescribed for garden land and paddy land etc,. The name of the land holder and the nature of the property are thereafter duly recorded in the BTR, after W.P.(C) No.16032/2021 & conn. :16: such due process. Therefore the Basic Tax Register as envisaged in Rule 4 of the Kerala Land Tax Rules, 1972 is a vital statutory document and hence the entries in such a vital statutory document like the BTR cannot be simply ignored by the competent revenue officials concerned, so as to proceed adversely as against the parties like the petitioners merely on the ground that the old settlement register shows the description of the property otherwise. The said approach of the respondents is against the scheme of the statutes as framed in the Kerala Land Tax Act, 1961 and the Kerala Land Tax Rules, 1972. 9. That apart, it is the admitted case of the respondents that it is after due survey and inspection of the subject property that the land was earlier classified as 'garden land' or 'purayidam', which is clearly recorded in the Basic Tax Register in relation to the subject property. Therefore, the said description in the vital statutory document like BTR as per Rule 4 cannot be disturbed merely because of the respondents find subsequently that there are some old records like the old settlement register, which show the description of the property otherwise. The said approach of the respondents is to say the least arbitrary and against the statutory provisions and therefore it is illegal and ultra vires.” W.P.(C) No.16032/2021 & conn. :17: In **Indira** 's case (supra), this Court held that the arrangements made as per the Kerala Land Tax Act, 1961 shall be the general revenue settlement of the State and that statutory primacy shall be given to the Basic Tax Register. 15. According to the learned Government Pleader, Rule 2(e) was inserted to the Wetland Rules for the smooth implementation of the provisions of the Wetland Act including Section 2 (xviiA) and Section 27A of the Wetland Act, as amended by Act 29 of 2018. Section 2(xviiA) deals with 'unnotified land' and reads as follows: “2(xviiA) "unnotified land" means the lands within the area of jurisdiction of the Committee which have been included as paddy land or wetland in the basic tax register maintained in Village Offices, but are not notified as paddy land or wetland under sub-section (4) of section 5 or where data bank has not been published under the provisions of clause (i) of sub section (4) of section 5, the lands which have already been filled up on the date of commencement of this Act W.P.(C) No.16032/2021 & conn. :18: and are not paddy land according to the report of the Kerala State Remote Sensing Centre and the Local Level Monitoring Committee or where the report of the Kerala State Remote Sensing Centre is not available, lands which are not paddy land according to the report of the Local Level Monitoring Committee;” ## 16. Section 27A of the Wetland Act deals with 'change of nature of unnotified lands' and reads as follows: “27A. Change of nature of unnotified land.-- (1) If any owner of an unnotified land desires to utilise such land for residential or commercial or for other purpose, he shall apply to the Revenue Divisional Officer for permission in such manner as may be prescribed. (2) Notwithstanding anything contained in any judgment, decree or order of any Court or Tribunal or anyother authority, the Revenue Divisional Officer may, after considering the reports of the Village Officer concerned, pass such orders as deems fit and proper on such applications, ensuring that there is no disruption to the free flow of water to the neighbouring paddy lands, if any, through such water conservancy measures as W.P.(C) No.16032/2021 & conn. :19: is deemed necessary: Provided that, if the area of such parcel of land where the application is allowed is more than 20.2 ares, ten per cent of such land shall be set apart for water conservancy measures. (3) If the application is allowed, the applicant shall be liable to pay a fee at such rate as may prescribed: Provided that, no such fee shall be collected if the applicant proves that the land where the application is allowed is, filled up or naturally filled up before the 4th day of July, 1967, the date of commencement of the Kerala Land Utilisation Order, 1967, after completing such procedure, as may be prescribed. (4) If the application is allowed, the Revenue Divisional Officer shall ensure that the reclamation of the unnotified land shall not adversely affect the cultivation of paddy or any other crops, if any, in the adjoining land and shall specify such water conservancy measures as is necessary to ensure such cultivation: Provided that in specifying such water conservancy measures, the Revenue Divisional Officer may, if he deems fit, refer to satellite maps of the area maintained by Government agencies. W.P.(C) No.16032/2021 & conn. :20: (5) No permission under this section shall be necessary where the purpose for which the unnotified land is converted or attempted to be converted or utilized or attempted to be utilized is for paddy cultivation. (6) Notwithstanding anything contained in the Kerala Panchayat Raj Act, 1994 (13 of 1994) or in the Kerala Municipality Act, 1994 (20 of 1994), no permission under this section shall be necessary for constructing a residential building having a maximum area of 120 square meters in a maximum extent of 4.04 ares of land or a commercial building having a maximum area of 40 square meters in a maximum extent of 2.02 ares of land: Provided that the construction of a housing complex or complexes or flats or multi-storied residential complexes shall not come within the meaning of residential building specified in this sub-section: Provided further that this exemption shall be granted only once. (7) The exemption under sub-section (6) shall be applicable only to owners of unnotified lands under the Kerala Conservation of Paddy Land and Wetland (Amendment) Act, 2018: Provided that if the area of the residential building or commercial building W.P.(C) No.16032/2021 & conn. :21: exempted under sub-section (6) is subsequently increased by new extension, the exemption under sub-section (6) shall cease to have effect and the owner of the land as on the date of detection of the new extension shall be liable to pay fee as per sub-section (3). (8) Where conversion of an unnotified land is required for any public purpose, the Revenue Divisional Officer shall submit a report to the Government outlining the measures to be adopted to ensure that the reclamation shall not disrupt the free flow of water to the neighbouring paddy lands, if any, and shall suggest such water conservancy measures as is necessary to ensure this. (9) The Government may, on receipt of a report under subsection (8), issue permission to reclaim unnotified land for public purpose: Provided that where permission is granted, the Government may make necessary modifications to the recommendations of the Revenue Divisional Officer as deemed fit: Provided further that, if the area of such parcel of land where the application is allowed is more than 20.2 ares, ten per cent of such land shall be set apart for water conservancy measures. (10) The order issued under sub- W.P.(C) No.16032/2021 & conn. :22: sections (2) and (9) shall clearly indicate the survey number of the lands and the extent of the land in each survey number for which sanction has been accorded, the extent of the land in which water conservancy measures are to be adopted by the applicant and a sketch of such land indicating the aforementioned details shall be appended to the order. (11) The Revenue Divisional Officer may, either suo-moto or on the application of any aggrieved party, cancel any order issued under sub-section (2) if the conditions specified in the order issued therein are not complied by the applicant, either fully or partially. (12) No order of cancellation under subsection (11) shall be made by the Revenue Divisional Officer unless the applicant thereof has been given an opportunity of being heard in the matter. (13) Any application received for the change of nature of unnotified land from the date of commencement of the Kerala Conservation of Paddy Land and Wetland (Amendment) Act, 2018 shall be considered and disposed of only in accordance with the provisions of the Act.” W.P.(C) No.16032/2021 & conn. :23: 17. The Kerala Land Tax Act, 1961 provides for levy of basic tax on lands in the State of Kerala. Section 3 thereof defines 'land holder' and reads as follows: “(3) “land holder” means,- (a) in relation to any land held by a cultivating tenant as defined in the Kerala Land Reforms Act, 1963 (1 of 1964), such cultivating tenant; (b) in relation to any land in the possession of a kanam tenant as defined in the Kanam Tenancy Act, 1955 (XXIV of 1955), such kanam tenant; (c) in relation to any land which has not been surveyed and is not held by a cultivating tenant referred to in sub-clause (a), the proprietor of such land; (d) in relation to any other land, the registered holder for the time being of such land, and includes his legal representatives and assigns and any person who under any law for the time being in force is liable for the payment of public revenue due in respect of the land held by him.” 18. Section 4 of the Land Tax Act provides that, notwithstanding anything in any enactment, grant, deed or other transaction, the arrangement made for levy of basic tax shall be deemed _inter alia_ to be a general revenue W.P.(C) No.16032/2021 & conn. :24: settlement of the State. Thus, by Section 4, a general revenue settlement has been effected in the State. Section 5 is the charging section which provides that the basic tax charged on any land shall be paid by the land holder. Section 20 deals with the power of Government to make rules and in exercise of the said powers, the Kerala Land Tax Rules, 1972 has been framed. Rule 4 of the Land Tax Rules mandates that a Register called 'Basic Tax Register' shall be maintained in all the Village and Taluk Offices. After statutory assessment for land tax purposes, the nature of the land will also be entered in the BTR. The registers to be maintained in a Village Office as per the Kerala Village Manual published by the Revenue Department of the State include Settlement Registers and Basic Tax Registers. As per clause 276 of the Kerala Village Manual, Settlement Registers and Basic Tax Registers are the two permanent registers to be maintained in a Village Office. The entries to be recorded therein are also W.P.(C) No.16032/2021 & conn. :25: provided. Clauses 276 and 277 of Chapter 13 of the Kerala Village Manual read as follows: “ ¥icÞÏ¢ 13 ÕßçÜï¼í ø¼ßØíxùáµ{ᢠ¥AìIáµ{ᢠ276.åÍøà آÌtÎÞÏ dÉÞø¢Í ç¼ÞÜßµZ ÕßçÜï¼í ÄÜJßÜÞÃí ¦ø¢ÍßAáKÄí. ¥ÄßÈÞW ùÕÈcâ ÍøÃçJÏᢠÍâÈßµáÄß §ÈJßÜáU ÎáÄÜßçÈÏá¢åØ ¢ÌtßAáK ®ÜïÞ ø¼ßØíxùáµ{ᢠ¥AìIáµ{ᢠÄÏîÞùÞçAIÄí ÕßçÜï¼í ¦ËàØßÜÞÃí. ÕßçÜï¼ß ¦ËàØßW ØâfßçAI ø¼ßØíxùáµ{ᢠ¥AìXIáµ{ᢠÄÞæÝ ÕßÕøßAáKá__ ø¼ßØíxùáµZ__ ø¼ßØíxùáµZ ØíÅßø¢ ø¼ßØíxùáµæ{KᢠÄÞWAÞÜßµ ø¼ßØíxùáµæ{KᢠøIÞÏß ÕßͼßAæMGßøßAáKá. (®) ØíÅßø¢ ø¼ßØíxùáµZ (1) æØxßWæÎaí ø¼ßØíxV__ ØíÅßø¢ ø¼ßØíxùáµ{ßW ¯xÕᢠdÉÇÞÈæMGÄí æØxßWæÎaí ø¼ßØíxV ¦µáKá.åùÕÈcâ æØxßWæÎaí È¿K µÞÜJí æØxßWæÎaíåÕµáMí ÄÏîÞùÞAß ùÕÈcâ ÕµáMßæÈ ¯WMߺîí dÉØñáÄ ø¼ßØíxùßW ÈßµáÄß ºáÎJßÏÄᢠ¥ÜïÞJÄáÎÞÏ ®ÜïÞ ÕØñáA{áæ¿ÏᢠØVæÕ ÈOV, §È ¢, Äø¢, ÕßØñàVH¢ ÍâÎßÏáæ¿ ÄøJßæÈ ¦ØíÉÆÎÞAßÏáUåÈßµáÄß ÈßøAí Äá¿BßÏåÕßÕøBZ çø¶æM¿áJßÏßGáIí. æØxßWæÎaí ø¼ßØíxV ÕßçÜï¼íå ø¼ßØíxùáµ{áæ¿ ¥AìIáµ{áæ¿Ïᢠ¥¿ßØíÅÞÈ ø¼ßØíxV ¦µáKá. ¥ÄßÈÞW æØxßWæÎaí ø¼ßØíxV ®AÞÜÕᢠØíÅßøÎÞÏß ØâfßçAIÄÞÃí.åæØxßWæÎaí È¿JßÏçMÞZ ØVæÕåæºÏñßGßÜïÞJ ÍâÎßµæ{ ÉßXµÞÜJí ØVæÕ æºÏîáçOÞZ ¥dɵÞø¢ ØVæÕ æºÏñ ÍâÎßµ{áæ¿ ÕßÕøBZ çø¶æM¿áJáKÄßÈá çÕIß æØxßWæÎaí ø¼ßØíxùßæaåå²KÞ¢ ¥ÈáÌtÎÞÏß ÎæxÞøá ø¼ßØíxùᢠæØxßWæÎaßÈá çÖ×¢ ÍâÎßÏßW ©IÞµáK ØíÅßø¢ ÎÞxBZ çø¶æM¿áJáKÄßÈáçÕIß æØxßWæÎXxí ø¼ßØíxùßæa W.P.(C) No.16032/2021 & conn. :26: øIÞ¢ ¥ÈáÌtÎÞÏß ÎâKÞÎæÄÞøá ø¼ßØíxùᢠÕßçÜï¼í ¦ËàØáµ{ßWå¦ÕÖc¢ ØâfßçAIÄÞÃí.å³çøÞ ØVæÕ ÈOùßÜᢠØÌí ÁßÕß×ÈßÜᢠ©ZæMGßGáU ÍâÎßAá æØxßWæÎaßÈáçÖ×¢ ©IÞµáK ØíÅßø¢ ÎÞxBZ øIÞ¢ ¥ÈáÌtJßW çºVçAIÄᢠ¥dɵÞø¢ çºVJ ÕßÕøJßÈá æØxßWæÎaí ø¼ßØíxùßæÜ ùßÎÞVAí µUßÏßWåøIÞ¢ ¥ÈáÌtJßæÜ dµÎÈOVåçø¶æM¿áçJIÄᢠÕßçÜï¼í ¥ØßØíxaßæa µ¿ÎÏÞµáKá.åæØxßWæÎaí µÞÜJí ØVæÕ æºÏñßGßÜïÞJÄá¢å¥ÄßÈáçÖ×¢ ØVæÕ æºÏñá dÉçÄcµ ÕcÕØíÅÏßçzçÜÞåÕßçÖ×ÞW ºGB{ÈáØøßçºîÞ ÉÄߺîá æµÞ¿áJßGáUÄáÎÞÏ ÍâÎßµ{áæ¿ ÕßÕøBZ çø¶æM¿áJáKÄßÈáí dÉçÄcµ¢ ø¼ßØíxV ØâfßAáK Éf¢ ¦ ÕßÕøÞB{ᢠæØxßWæÎaíåø¼ßØíxùßæa ²KÞ¢ ¥ÈáÌtJßWå ©ZæM¿áçJIÄÞÃí. 277. æØxßWæÎaíåø¼ßØíxùßW ©ZæM¿áJßÏßGáU ÍâÎßµZAᢠæØxßWæÎaí ø¼ßØíxùßæa ²KÞ¢ ¥ÈáÌtJßW çø¶æM¿áJßÏßGáU ÍâÎßµZAᢠØíÅßøÎÞÏß ©IÞµáK ÎÞxBZ æØxßWæÎaí ø¼ßØíxùßæa øIÞ¢ ¥ÈáÌtJßW çºVçAIÄÞÃí. ÍâÎß ÉÄßÕí, ¼ÎÄøß (çÉÞAá ÕøÕí) ÍâÎß æÉÞKá ¢ÕßÜÏíæA¿áAW, ÍâÎß ÕßæGÞÝßÏW, ¥Èc¢ÈßWÉí Äá¿BßÏ µÞøÃB{ÞW åæØxßWæÎaßÈáçÖ×¢å ÍâÎßÏáæ¿ ÕßØñàVHJßçÈÞåÍâ ÈßµáÄßÏíçAÞ ÎÞx¢ Ø ¢ÍÕßAÞJÄáÎÞÏ ¼ÎÎÞxBZ (çÉÞAá ÕøÕí) ¨ ø¼ßØíxùßW (øIÞ¢ ¥ÈáÌtJßW) çºVçAI ¦ÕÖc¢ §Üï.å¥Jø¢ çµØáµZ ÄIçMV ø¼ßØíxùßW çºVJÞW ÎÄßÏÞµá¢.åÉæf øIÞ¢ ¥ÈáÌtJßW çºVJßGáU ØÌí ÁßÕß×ÈáµZAí ÕàIᢠÎÞx¢ Ø ¢ÍÕßAáçOÞZ ¥Õ dÉØñáÄ ø¼ßØíxùßW çºVAáK ÎáùAí ÈWµáK dµÎÈOV ¥TW ØÌíÁßÕß×æa çÈVAí çø¶æM¿áçJIÄÞÃí.åæØxßWæÎaí ø¼ßØíxùßæa øIÞ ¢ ¥ÈáÌtJßW çºVAáK ³çøÞ §ÈJßÈá ¢å®ÄßøÞÏß ùßÎÞVAí µUßÏßW ¥ÈáÕÞÆÈOùᢠÄàÏÄßÏᢠÎÞxJßæa ØbÍÞÕÕᢠ¥ÄÞÏÄí ÍâÎß ÉÄßÕí çÉÞAáÕøÕí, ØVAÞV ®¿áJÄí ®KßBæÈ çø¶æM¿áçJIÄáÎÞÃí. ²øá Éáù¢ çÉÞAßæa ²ø¢Ö¢ ØÌí ÁßÕß×X æºÏñí ÉÄߺîí æµÞ¿áAáçOÞçÝÞ ÈßµáÄß ºáÎJßÏ ÍâÎßÏáæ¿ ²ø¢Ö¢ ØÌí ÁßèÕÁí æºÏñá çÉÞAáÕøÕí æºÏîáçOÞçÝÞ ¥dɵÞø¢åÉÄߺîá ## W.P.(C) No.16032/2021 & conn. :27: æµÞ¿áJçÄÞ çÉÞAáÕøÕí æºÏñçÄÞ ¦Ï ØÌí ÁßÕß×X ÎÞdÄçÎ øIÞ¢ ¥ÈáÌtJßW çºVAÞÕá.å ÉÄߺîá æµÞ¿áJçÄÞ çÉÞAí ÕøÕí æºÏîÞJçÄÞ ¦Ï奢֢ øIÞ¢ ¥ÈáÌtJßW çºVAáÕÞX ÉÞ¿áUÄÜï .å®KÞW ÌÞAß ¥¢Ö¢ ÕàIᢠÉÄߺîáåæµÞ¿áAáµçÏÞ çÉÞAá ÕøÕí æºÏîáµçÏÞ æºÏñÞW øIÞ¢ ¥ÈáÌtJßW ©ZæM¿áçJIÄÞÃí. µ¿çÜÞ, ÉáÝçÏÞ, çÄÞç¿ÞµÏùß ÕØñá ØíÅßøÎÞÏß È×í¿æM¿áKÄáæµÞçIÞ ¯æÄCßÜᢠµÞøÃÕÖÞW ÉáÄßÏ ÍâÎß øâÉÞLø¢ dÉÞÉßAáKÄáæµÞçIÞ ÍâÎßÏáæ¿ æÎÞJ¢ ÕßØñàVHJßçÈÞ, ÍâÈßµáÄßçAÞ ¯æÄCßÜᢠÎÞx¢ Ø¢ÍÕߺîÞW ¦ ÕßÕøÕᢠæØxßWæÎaíåø¼ßØíxùßæa øIÞ¢ ¥ÈáÌtJßW ©ZæM¿áçJIÄÞÃí.å (2) çÌØßµí¿ÞµíØí ø¼ßØíxV ¥ÅÕÞ ¥¿ßØíÅÞÈ ÍâÈßµáÄß ø¼ßØíxV_ ²øá ÕßçÜï¼ßÜáU ®ÜïÞ ØVAÞV Õµ ÍâÎßµ{áæ¿ÏᢠØVæÕ ÈOV dµÎJßÜáU ÕßÕøBZ µÞÃßAáK ²øá ø¼ßØíxV ¦Ãí ¥¿ßØíÅÞÈ Íâ ÈßµáÄß ø¼ßØíxV. ¨ ø¼ßØíxùßWåØVæÕ ÈOVådµÎJßÜáU ÍâÎßÏáæ¿ Äø¢, ÕßØñàVH¢, ¥¿ßØíÅÞÈ ÍâÈßµáÄß, Íâ ©¿ÎÏáæ¿åçÉøí, ÄIçMV,ÈOV, ®Kà ÕßÕøBZ çø¶æM¿áçJIÄÞÃí. ³çøÞ ØVæÕ ÈOøßÜᢠ©ZæMG ÍâÎßÏáæ¿ ÕßÕøBZ çø¶æM¿áJßÏßøßAáKÄßÈÞW, dÉØñáÄ ø¼ßØíxùßW ÈßKᢠ²øá ÈßVgß×í¿ ØVçÕ ÈOùßÜáU ÍâÎßÏáæ¿ ÕßÕøBZ ÎÈTßÜÞAáKÄßÈá Õ{æø ®{áMÎÞÃí.åØíÅßø¢ ø¼ßØíxùáµ{ÞÏ æØxßWæÎaí ø¼ßØíxùᢠ¥¿ßØíÅÞÈ ÍâÈßµáÄß ø¼ßØíxùᢠØíÅßøÎÞÏß ØâfßçAIÄÞÃí.å” ## 19. A rough English translation of the above reads as ## follows: ## **“Chapter 13** Village Registers and Accounts 276.- Initial works relating to land revenue administration begins at the village level. Therefore, all registers and accounts relating to revenue W.P.(C) No.16032/2021 & conn. :28: administration and land tax collection shall be prepared in the Village Office. The registers and accounts to be maintained in the Village Office are described below:- Registers:- Registers are divided into two ie. permanent and temporary registers. ## **(A) Permanent Registers** (1) **Settlement Register** :- The Settlement Register is the most important of the permanent registers. At the time of revenue settlement, the Settlement Department prepared and handed over to the Revenue Department, the said Register wherein the said Department has recorded the information such as survey number, item, type, area and tax rate based on the type of land of all taxable and non-taxable items in the said register. The Settlement Register is the basic register of village registers and accounts. Hence the Settlement Register shall be maintained permanently. Another register as the First Annexure of the Settlement Register for entering details of Lands which were not surveyed at the time of settlement shall be kept in the Village Offices for recording the details of the lands so surveyed, and another register as the Second Annexure of the Settlement Register shall be kept in the Village Offices to record the permanent changes in the land after the W.P.(C) No.16032/2021 & conn. :29: settlement. It shall be the duty of the Village Assistant to enter the permanent changes after settlement in the Second Annexure for the land entered in each survey number and sub-division and to enter the serial number of the Second Annexure in the remark column of the Settlement Register for the information so added. The particulars of the lands which were not surveyed at the time of settlement and which have since been surveyed and recorded under special conditions or under special rules shall be entered in the First Annexure of the Settlement Register. 277. Permanent changes to lands entered in the Settlement Register and to lands entered in the First Annexure of the Settlement Register to be added in the Second Annexure. All changes in area or land tax after settlement such as land assignment, jamatiri (mutation as to title), land acquisition for ponnum vila (exorbitant price), land assignment, alienation etc. shall be entered in the Second Annexure. But transfers (mutation as to title) which do not require sub division and do not involve a change in the area or tax of the land. There is no need to enter this register in the Second Annexure. Such cases are sufficient to be entered in the Thandaper Register. Wherein further changes occurs to the sub divisions added in the Second Annexure of the Settlement Register, in the order of entering those in the W.P.(C) No.16032/2021 & conn. :30: prescribed registers, serial number shall be entered against original sub division. Against each item added in the Second Annexure of Settlement Register, the approval number, date and nature of change viz., land assignment, mutation, acquisition by Government, shall be recorded in the Remarks column. Wherein a portion of poramboke land is assigned under sub division or effecting mutation as to revenue imposed land under sub division, only the subdivision liable for mutation or assignment as such shall be entered in the Second Annexure. The land assigned or mutated shall not be entered in the Second Annexure. However, if the rest of the portion of land is re-assigned or re-mutated, it shall be entered in the Second Annexure. If there is any change in the total area of the land due to permanent loss of the property by sea, river or stream or due to accession of new land for any reason, that information shall also be entered in the Second Annexure to the Settlement Register. ## (2) **Basic Tax Register or Basic Land Tax Register :–** A Basic Tax Register is a register showing information in the order of survey numbers of all government lands and assigned lands in a village. In the order of survey numbers, in this register, information such as type of land, area, ## W.P.(C) No.16032/2021 & conn. :31: basic land tax, name of land owner, Thandaper, number, shall be recorded. Since the information of the land covered by each survey number is entered in the order of serial number, it is very easy to understand the information of the land in a specific survey number from the said Register. Permanent registers such as Settlement Register and Basic Land Tax Register shall be maintained permanently.” 20. The Basic Tax Register contains the entries regarding survey number, classification of the land, extent, basic tax, name of the owner of the land and thandaper number. As per the deeming provision under Section 4 of the Kerala Land Tax Act, notwithstanding anything contained in any other enactment, grant, deed, or other transaction, the arrangement made as per the Land Tax Act for the levy of basic tax shall be the general revenue settlement of the entire State. Accordingly, this Court, in **Indira'** s case (supra), held that the Basic Tax Register as envisaged in Rule 4 of the Land Tax Rules is a vital statutory document and the entries thereof cannot be W.P.(C) No.16032/2021 & conn. :32: ignored by the competent revenue officials on the basis of old Settlement Register, which shows the description of the property otherwise. It is contended by the learned Government Pleader that the said judgment was rendered without reference to Rule 2(e) of the Wetland Rules. 21. It is pertinent to note that Basic Tax Register is not defined under the Wetland Act. Rule 4 of the Land Tax Rules provides that a register called the Basic Tax Register shall be maintained in all Village and Taluk Offices. By G.O(P) No.85/2018 dated 15.12.2018, Rule 2(e) has been inserted to the Wetland Rules and an inclusive definition has been brought out, which provides that the Basic Tax Register includes Adangal Register, Settlement Register and Supplementary Basic Tax Register. The explanatory note to the Wet Land Amendment Rules, 2018 provides that Rule 2(e) is inserted to the Wetland Rules for the smooth implementation of the provisions of the Wetland Act, as amended by Act 29 of 2018. No amendment has been made W.P.(C) No.16032/2021 & conn. :33: to the Wetland Act, the primary legislation and an inclusive definition has been brought out to the Wetland Rules to provide that the Basic Tax Register includes Settlement Register also. Going by the description of the Settlement Register and the Basic Tax Register, as given in the Kerala Village Manual, both are separate registers to be maintained in the Village Offices. Under Rule 2(e) of the Wetland Rules, it is provided by way of fiction that Basic Tax Register shall include Settlement Register also. When the Land Tax Act provides that notwithstanding anything in any enactment, the arrangement made therein for the levy of basic tax shall be deemed to be a general revenue settlement of a State, and the general revenue settlement has been effected in the State with the enactment of the Kerala Land Tax Act, 1961, insertion of Rule 2(e) in the Wetland Rules to provide that Basic Tax Register shall include Settlement Register will have the effect of overriding the provisions of the Kerala Land Tax Act. In W.P.(C) No.16032/2021 & conn. :34: view of the provisions under Section 4 of the Land Tax Act and Rule 4 of the Land Tax Rules, Basic Tax Register is the vital document to be followed for the purpose of description of property and not the entries in the old Settlement Register. 22. With regard to the rectification of mistakes, the Apex Court, in **Revenue Divisional Officer, Fort Kochi and others** _v_ . **Jalaja Dileep and others** [2015 (2) KHC 109 : 2015 (1) KLT 984], held that rectification of mistakes narrated in Section 18 of the Land Tax Act relates to the apparent mistake on the face of the record in relation to any order passed by the prescribed authority, appellate authority or the revisional authority under the Land Tax Act and therefore, the rectification of mistake can only be in respect of proceedings or orders passed by the original authority, appellate authority or the revisional authority. Taking note of the provisions of the Land Tax Act, this Court in **Indira** 's case (supra) observed that statutory primacy W.P.(C) No.16032/2021 & conn. :35: should be given to the Basic Tax Register, which is the statutory document prepared in terms of the provisions contained in Rule 4 of the Kerala Land Tax Rules, 1972 framed under the provisions of the Kerala Land Tax Act, 1961. The said reasoning in **Indira** ’s case (supra) holds good despite the amendment to the Wetland Rules, by the insertion of Rule 2 (e). I find no reason to take any other view under the pretext of the aforesaid amendment. In the result: (1) W.P.(C)No.16032/2021 is allowed setting aside Ext.P15. The 3[rd] respondent is directed to consider Ext. P13 afresh in the light of the decision in **Indira** ’s case (supra) and in accordance with law, with notice to the petitioner as well as the affected parties, if any, as expeditiously as possible, in any event, within a period of two months from the date of production of a copy of this judgment. Respondents 2 and 3 are directed to maintain Basic Tax Register in accordance with Rule 4 W.P.(C) No.16032/2021 & conn. :36: of the Kerala Land Tax Rules. (2) W.P.(C) No.24472 of 2021 is allowed. Ext.P6 is set aside. (3) W.P.(C) No.30330 of 2021 is allowed. Ext.P1 is set aside. The 3[rd] respondent is directed to reconsider Ext. P1 in the light of the decision in **Indira** ’s case (supra) and in accordance with law, with notice to the petitioners as well as the affected parties, if any, as expeditiously as possible, in any event, within a period of two months from the date of production of a copy of this judgment. Sd/- **MURALI PURUSHOTHAMAN JUDGE** SB W.P.(C) No.16032/2021 & conn. :37: ## **APPENDIX OF WP(C) 16032/2021** ## **PETITIONER EXHIBITS** - **Exhibit P1 TRUE COPY OF THE DOCUMENT NO.4576/03 DATED 29/08/2003 OF PARAVUR SRO** - **Exhibit P2 TRUE COPY OF THE DOCUMENT NO.6938/05 OF SRO, PARAVUR DATED 28/03/2005** - **Exhibit P3 TRUE COPY OF THE GIFT DEED EXECUTED AS DOCUMENT NO.4526/1/2013 OF SRO, PARAVUR DATED 30/09/2013** - **Exhibit P4 TREU COPY OF CERTIFICATE IS ISSUED BY 4TH RESPONDENT ON 03.07.2020** - **Exhibit P5 TRUE COPY OF THE BASIC TAX RECEIPT ISSUED TO THE PETITIONER IN 18.07.09.** - **Exhibit P6 TRUE COPY OF THE SUBSEQUENT TAX RECEIPT DATED 26/9/2019** - **Exhibit P7 TRUE COPY OF THE BASIC TAX RECEIPT DATED 29.05.2020** - **Exhibit P8 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 30.06.2020** - **Exhibit P8 TRUE COPY OF THE EXTRACT OF THE THANDAPER ACCOUT** - **Exhibit P9 TRUE COPY OF THE EXTRACT OF THE THANDAPER ACCOUT** - **Exhibit P10 TRUE COPY OF THE COMMUNICATION SENT BY THE INDIAN OIL COURPORATION TO K.G.SABU DATED 29.12.2003** - **Exhibit P11 TRUE COPY OF THE NOC ISSUED BY THE ADDITIONAL DISTRICT MAGISTRATE DATED 3.3.04** - **Exhibit P12 TRUE COPY OF THE EXTRACT DOWNLOADED FROM THE SITE OF THE REGISTRATION DEPARTMENT** - **Exhibit P13 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT ON 6.11.2020** - **Exhibit P14 TRUE COPY OF THE JUDGMENT IN WPC 24057/2020 DATED 12.7.21** - **Exhibit P15 TRUE COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DATED 31.7.2021** W.P.(C) No.16032/2021 & conn. :38: ## **APPENDIX OF WP(C) 24472/2021** ## **PETITIONER EXHIBITS** - **Exhibit P1 TRUE COPY OF THE JUDGMENT DATED 28.5.2020 IN W.P. (C) NO.10525/2020 OF THIS HON'BLE COURT.** - **Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 11.10.2021 IN W.P.(C) NO.19941/2021 OF THIS HON'BLE COURT.** - **Exhibit P3 TRUE COPY OF THE TAX RECEIPT DATED 17.11.2021 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.** - **Exhibit P4 TRUE COPY OF THE RELEVANT EXTRACT OF THANDAPER REGISTER ALONG WITH RECEIPT OF THE PETITIONER.** - **Exhibit P5 COPY OF THE THANDAPER ACCONT SHOWING DETAILS OF THE PROPERTY OF THE PETITIONER** - **Exhibit P6 TRUE COPY OF THE STOP MEMO NO.3/2020 DATED 31.12.2020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER.** - **Exhibit P7 TRUE COPY OF THE REPRESENTATION DATED 4.1.2021 SUBMITTED BY THE PETTIONER TO THE REVENUE DIVISIONAL OFFICER, ALAPPUZHA.** - **Exhibit P8 TRUE COPY OF THE COMMUNICATION VIDE NO.451/2021. (3) DATED 18.1.2021 ISSUED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT AND AGRICULTURAL OFFICER** - **Exhibit P9 TRUE COPY OF THE REQUEST DATED 31.12.2020 SUBMITTED BY THE PETITIONER ALONG WITH TAX RECEIPT OF THE PETITIONER'S PROPERTY BEFORE THE AGRICULTURAL OFFICER AND ALONG WITH ENDORSEMENT OF THE AGRICULTURAL OFFICER.** W.P.(C) No.16032/2021 & conn. :39: ## **APPENDIX OF WP(C) 30330/2021** **PETITIONER EXHIBITS** **Exhibit P1 TRUE COPY OF THE ORDER DATED 5.11.2021 PASSED BY THE 3RD RESPONDENT AS A87486/20.** **Exhibit P2 TRUE COPY OF THE RECEIPT SHOWING THE PAYMENT OF PROPERTY TAX PERTAINING TO THE RESIDENTIAL BUILDING ISSUED FROM THE PANMANA GRAMA PANCHAYATH ON 09.2.2021. Exhibit P3 TRUE COPIES OF THE PHOTOGRAPHS SHOWING THE ACTUAL LIE OF THE PROPERTY OF THE PETITIONERS. Exhibit P4 TRUE COPY OF THE REPLY SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 12.08.2021.**