WP(C) Nos. 21982/2023, 21987/2023, 22003/2023, 22075/2023 and 22111/2023

## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ## **`THE HONOURABLE MR.JUSTICE N.NAGARESH`** ``` TUESDAY, THE 11[TH] DAY OF JULY 2023 / 20TH ASHADHA, 1945 ``` ## **`WP(C) NO. 22075 OF 2023`** ## **`PETITIONER:`** ``` PUNNOOSE GEORGE AGED 62 YEARS S/O GEORGE , KOTTUKULATH HOUSE, MUTTAMBALAM P.O , KOTTAYAM DISTRICT ,, PIN – 686 004. ``` ``` BY ADVS. P.K.SOYUZ E.V.BABYCHAN ``` ## **`RESPONDENTS:`** - `1 REVENUE DIVISIONAL OFFICER/SUB COLLECTOR, KOTTAYAM REVENUE DIVISIONAL OFFICE, MINI CIVIL STATION, KOTTAYAM P.O , KOTTAYAM DISTRICT, PIN – 686 001.` ``` 2THE TAHSILDAR (LR) KOTTAYAM TALUK, TALUK OFFICE , MINI CIVIL STATION, KOTTAYAM P.O , KOTTAYAM DISTRICT, PIN – 686 001. ``` ``` 3THE VILLAGE OFFICER NATTAKOM VILLAGE , MARIYAPILLY P.O , KOTTAYAM DISTRICT., PIN – 686 013. BY ADV SMT.DEVISREE-GP ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.07.2023, ALONG WITH WP(C).21982/2023, 21987/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` W.P(C) Nos. 21982 of 2023 and Con.Cases 2 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ## **`THE HONOURABLE MR.JUSTICE N.NAGARESH`** ## **`TUESDAY, THE 11[TH] DAY OF JULY 2023 / 20TH ASHADHA, 1945`** ## **`WP(C) NO. 21982 OF 2023`** ## **`PETITIONER:`** ``` SHIBU PUNNAN AGED 61 YEARS S/O PUNNAN , KOTTUKULATH HOUSE, THRIKOTHAMANGALAM P.O, CHANGANACHERRY , KOTTAYAM DISTRICT, PIN – 686 011. ``` ``` BY ADVS. P.K.SOYUZ E.V.BABYCHAN ``` ## **`RESPONDENTS:`** - `1 REVENUE DIVISIONAL OFFICER/SUB COLLECTOR, KOTTAYAM REVENUE DIVISIONAL OFFICE ,MINI CIVIL STATION, KOTTAYAM P.O , KOTTAYAM DISTRICT,, PIN – 686 001.` ``` 2THE TAHSILDAR (LR) KOTTAYAM TALUK, TALUK OFFICE, MINI CIVIL STATION, KOTTAYAM P.O , KOTTAYAM DISTRICT, PIN – 686 001. ``` ``` 3THE VILLAGE OFFICER NATTAKOM VILLAGE , MARIYAPILLY P.O , KOTTAYAM DISTRICT, PIN – 686 013. ``` ``` BY ADV ``` ``` SMT.SAROJINI-GP ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.07.2023, ALONG WITH WP(C).22075/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` W.P(C) Nos. 21982 of 2023 and Con.Cases 3 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ``` THE HONOURABLE MR.JUSTICE N.NAGARESH ``` ``` TUESDAY, THE 11[TH] DAY OF JULY 2023 / 20TH ASHADHA, 1945 ``` ## **`WP(C) NO. 21987 OF 2023`** ## **`PETITIONER:`** ``` SHERA MATHEW AGED 55 YEARS ``` ``` D/O MATHEW , CHAKKALAPARAMBIL HOUSE, PUTHANANGADI, KOTTAYAM P.O, KOTTAYAM DISTRICT, PIN – 686 001. ``` ``` BY ADVS. ``` ``` P.K.SOYUZ ``` ``` E.V.BABYCHAN ``` ## **`RESPONDENTS:`** - `1 REVENUE DIVISIONAL OFFICER/SUB COLLECTOR, KOTTAYAM REVENUE DIVISIONAL OFFICE, MINI CIVIL STATION, KOTTAYAM P.O , KOTTAYAM DISTRICT, PIN – 686 001.` - `2 THE TAHSILDAR (LR) KOTTAYAM TALUK, TALUK OFFICE , MINI CIVIL STATION, KOTTAYAM P.O ,KOTTAYAM DISTRICT, PIN – 686 001.` ``` 3THE VILLAGE OFFICER NATTAKOM VILLAGE , MARIYAPILLY P.O , KOTTAYAM DISTRICT., PIN – 686 013. ``` ``` BY ADV ``` ``` SMT.DEVISREE-GP ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.07.2023, ALONG WITH WP(C).22075/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` W.P(C) Nos. 21982 of 2023 and Con.Cases 4 ## **`IN THE HIGH COURT OF KERALA AT ERNAKULAM`** ## **`PRESENT`** ## **`THE HONOURABLE MR.JUSTICE N.NAGARESH`** ``` TUESDAY, THE 11[TH] DAY OF JULY 2023 / 20TH ASHADHA, 1945 ``` ## **`WP(C) NO. 22003 OF 2023`** ## **`PETITIONER:`** ``` JOSSY ABRAHAM AGED 62 YEARS D/O ABRAHAM MATHEW , THARAPPIL HOUSE, MARANGATTUPILLY P.O, PALA , KOTTAYAM DISTRICT, PIN – 686 635. ``` ``` BY ADVS. P.K.SOYUZ E.V.BABYCHAN ``` ## **`RESPONDENTS:`** ``` 1REVENUE DIVISIONAL OFFICER/SUB COLLECTOR , KOTTAYAM ,REVENUE DIVISIONAL OFFICE, MINI CIVIL STATION, KOTTAYAM P.O KOTTAYAM DISTRICT, PIN – 686 001. 2THE TAHSILDAR (LR) , KOTTAYAM TALUK, TALUK OFFICE , MINI CIVIL STATION, KOTTAYAM P.O , KOTTAYAM DISTRICT,, PIN – 686 001. 3THE VILLAGE OFFICER NATTAKOM VILLAGE , MARIYAPILLY P.O KOTTAYAM DISTRICT., PIN – 686 013. ``` ``` BY ADV SMT.DEVISREE-GP ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.07.2023, ALONG WITH WP(C).22075/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` W.P(C) Nos. 21982 of 2023 and Con.Cases 5 # **`IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT`** ``` THE HONOURABLE MR.JUSTICE N.NAGARESH ``` ``` TUESDAY, THE 11[TH] DAY OF JULY 2023 / 20TH ASHADHA, 1945 ``` ## **`WP(C) NO. 22111 OF 2023`** ## **`PETITIONER:`** ``` MINI SUSAN JOHN AGED 55 YEARS D/O JOHN PALLIPATTU HOUSE, MUTTAMBALAM.P.O, KOTTAYAM DISTRICT ,, PIN – 686 004. ``` ``` BY ADVS. P.K.SOYUZ E.V.BABYCHAN ``` ## **`RESPONDENTS:`** - `1 REVENUE DIVISIONAL OFFICER/SUB COLLECTOR, KOTTAYAM REVENUE DIVISIONAL OFFICE, MINI CIVIL STATION, KOTTAYAM P.O KOTTAYAM DISTRICT,, PIN – 686 001.` - `2 THE TAHSILDAR (LR) KOTTAYAM TALUK, TALUK OFFICE , MINI CIVIL STATION, KOTTAYAM P.O, KOTTAYAM DISTRICT,, PIN – 686 001.` ``` 3THE VILLAGE OFFICER NATTAKOM VILLAGE , MARIYAPILLY P.O KOTTAYAM DISTRICT., PIN – 686 013. ``` ``` BY ADVS ``` ``` SMT.DEVISREE-GP ``` ``` THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.07.2023, ALONG WITH WP(C).22075/2023 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ``` W.P(C) Nos. 21982 of 2023 and Con.Cases 6 ## **JUDGMENT** **Dated this the 11th day of July, 2023** **[W.P.(C) Nos.21982, 21987, 22003, 22075 and 22111 of 2023]** The petitioners in all these writ petitions hold property in Nattakom Village in Kottayam Taluk of Kottayam District. The petitioners submitted Ext.P3 applications to the Revenue Divisional Officer for permission to use their land for non-agricultural purposes. Such applications were filed invoking Clause 6 of the Kerala Land Utilization Order, 1967. 2. The petitioners state that considering Ext.P3 applications, the Revenue Divisional Officer has now passed Ext.P2 orders granting permission to the petitioners to use the land for non-agricultural purposes. 3. As the petitioners had to change the nature of the land in Revenue Record in the light of the KLU orders, the petitioners submitted applications invoking the Kerala Land Tax Act, 1961 seeking to revise the rate of basic tax of the land and to make W.P(C) Nos. 21982 of 2023 and Con.Cases 7 necessary additions in the Basic Tax Register and other Revenue Records. 4. The petitioners state that acting upon such Form-A applications, the Tahsildar has now issued Ext.P4 communications stating that the petitioners have to comply with the provisions of Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008. 5. Counsel for the petitioners urged that since the petitioners have obtained orders under the Kerala Land Utilization Order, 1967, the petitioners cannot be driven to satisfy the provisions of the Kerala Conservation of Paddy Land and Wetland Act, 2008. The issue has been decided by this Court in the judgment in _**Thomas George v. State of Kerala** [2020 (4) KLT 650]._ 6. Government Pleader entered appearance for the respondents and resisted the writ petitions. The Government Pleader denied all the allegations made by the petitioners in the writ petitions. On behalf of the respondents, the Government Pleader submitted that on and from 30.12.2017, if any applications W.P(C) Nos. 21982 of 2023 and Con.Cases 8 are to be made for changing the nature of the land in Revenue Records, the provisions of the Act, 2008 will apply and the petitioners will have to resort to the provisions of the Act, 2008. This is not a case where the Orders under KLU were passed prior to the introduction of Section 27A in the Act, 2008. Therefore, the stand taken by the Tahsildar is justified. The writ petitions are liable to be dismissed, contended the Government Pleader. 7. I have heard the learned Counsel for the petitioners and the learned Government Pleader representing the respondents. 8. In these writ petitions, it is an admitted position that the applications for permission to use land for non-agricultural purposes were submitted under the Kerala Land Utilization Order, 1967 prior to 31.12.2017, before the introduction of Section 27A in the Act, 2008. Orders were passed by the Revenue Divisional Officer in the year 2023. This Court considered the issue as to whether in such circumstances the applicants should be driven to resort to the provisions of the Kerala Conservation of Paddy Land and Wetland Act, 2008. In _**Thomas George**_ (supra), in paragraph 10 of the judgment, this Court held as follows: W.P(C) Nos. 21982 of 2023 and Con.Cases 9 “So also, the directions and orders in Ext.P2 judgment have also become final and conclusive _inter partes_ . Even in a case where R.6(2) application is filed before the cut of date of 30.12.2017, then notwithstanding the fact that orders may not have been passed on such application before the cut of date, still this Court has held that such a party is legally entitled to get such an application filed prior to the cut of date of 30.12.2017 considered strictly in accordance with the provisions contained in R.6(2) of the K.L.U. Order and in such a case the party cannot be mulcted to face the rigorous procedure and to pay the higher amounts as conceived as per the amended provisions of the 2008 Act including S.27A thereof and the amended Rules framed thereunder. In such a case, this Court has also held consistently that where the party gets orders or permission under R.6(2) of the K.L.U. Order, then he is equally entitled to maintain an application under S.6A of the Kerala Land Tax Act to get the subject property re-assessed in terms of that statutory provision to secure additional entries in the BTR to show correctly the change of nature of the land as garden land/purayidom instead of the earlier BTR entries as nilam/paddy land and without such a party having to pay any amounts as conceived as per the amended provisions of the 2008 Act and the amended Rules framed thereunder.” 9. From the above judgment, it is clear that when applications under the KLU order were submitted prior to 31.12.2017 and when final permissions were given after that day, the parties cannot be mulcted to face the rigorous procedure and to pay fees as conceived as per the amended provisions of the Act, 2008 including Section 27A therein. This Court also held that in such circumstances the parties can invoke Section 6A of the Kerala W.P(C) Nos. 21982 of 2023 and Con.Cases 10 Land Tax Act to get the subject property re-assessed to basic tax and to make additional entries in the Basic Tax Register. In view of the above, the petitioners are also entitled to relief in these writ petitions. 10. Ext.P4 Communications in all these writ petitions are set aside. The Tahsildar is directed to consider Ext.P3 applications and re-assess the basic tax making necessary additions in revenue records in the light of the judgments in _**District Collector v. Fr. Jose Uppani** [2020 (4) KLT 612],_ _**LLMC Kizhakkambaklam Grama Panchayat v. Mariumma and another** [2015 (2) KLT 516] and_ _**M/s Sealand Builders Pvt. Ltd. v. The Revenue Divisional Officer** [2020 (5) KLT 56_ ] **.** Writ petitons are disposed of as above. **Sd/N.NAGARESH JUDGE** AMR W.P(C) Nos. 21982 of 2023 and Con.Cases 11 ## **`APPENDIX OF WP(C) 21982/2023`** ``` PETITIONER’S EXHIBITS ``` ``` ExhibitP1TRUE COPY OF THE JUDGMENT IN WP C NO. 9713 OF 2023 DATED 04.04.23 OF THIS HON'BLE COURT. ExhibitP2TRUE COPY OF THE KLU ORDER DATED 08.06.2023 PASSED BY THE 1 ST RESPONDENT. ExhibitP3TRUE COPY OF THE FORM NO. A APPLICATION DATED NIL SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. ExhibitP4TRUE COPY OF THE LETTER DATED 23.06.2023 SENT BY THE 2 ND RESPONDENT TO THE PETITIONER. ``` W.P(C) Nos. 21982 of 2023 and Con.Cases 12 ## **`APPENDIX OF WP(C) 21987/2023`** ``` PETITIONER’S EXHIBITS ``` ``` ExhibitP1TRUE COPY OF THE JUDGMENT IN WP C NO. 9666 OF 2023 DATED 04.04.23 OF THIS HON'BLE COURT. ``` ``` ExhibitP2TRUE COPY OF THE KLU ORDER DATED 08.06.2023 PASSED BY THE 1 ST RESPONDENT. ExhibitP3TRUE COPY OF THE FORM NO. A APPLICATION DATED NIL SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. ExhibitP4TRUE COPY OF THE LETTER DATED 23.06.2023 SENT BY THE 2 ND RESPONDENT TO THE PETITIONER. ``` W.P(C) Nos. 21982 of 2023 and Con.Cases 13 ## **`APPENDIX OF WP(C) 22003/2023`** ``` PETITIONER’S EXHIBITS ExhibitP1TRUE COPY OF THE JUDGMENT IN WP C NO. 7080 OF 2023 DATED 03.03.2023 OF THIS HON'BLE COURT. ExhibitP2TRUE COPY OF THE KLU ORDER DATED 08.06.2023 PASSED BY THE 1 ST RESPONDENT. ExhibitP3TRUE COPY OF THE FORM NO. A APPLICATION DATED NIL SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT. ExhibitP4TRUE COPY OF THE LETTER DATED 22.06.2023 SENT BY THE 2ND RESPONDENT TO THE PETITIONER. ``` W.P(C) Nos. 21982 of 2023 and Con.Cases 14 ## **`APPENDIX OF WP(C) 22111/2023`** ``` PETITIONER’S EXHIBITS ExhibitP1TRUE COPY OF THE JUDGMENT IN WP C NO. 9675 OF 2023 DATED 04.04.2023 , OF THIS HON'BLE COURT. ExhibitP2TRUE COPY OF THE KLU ORDER NO B1- 1055/2023/KDIS DATED 08.06.2023 PASSED BY THE 1ST RESPONDENT. Exhibit P3TRUE COPY OF THE APPLICATION , ALONG WITH FORM NO'A APPLICATION DATED NIL SUBMITTED BY THE PETITIONER DATED NIL TO THE 2ND RESPONDENT. ExhibitP4TRUE COPY OF THE LETTER NO TLKKTM/3093/2023 K4 DATED 23.06.2023 SENT BY THE 2ND RESPONDENT TO THE PETITIONER. ``` W.P(C) Nos. 21982 of 2023 and Con.Cases 15 ## **`APPENDIX OF WP(C) 22075/2023`** |`PETITIONER’S`|`EXHIBITS`| |---|---| |`ExhibitP1`|`TRUE COPY OF THE JUDGMENT IN WP C`| ||`NO.10080 OF 2023 DATED 04.04.2023 OF THIS`| ||`HON'BLE COURT.`| |`ExhibiPP2`|`TRUE COPY OF THE KLU ORDER DATED`| ||`08.06.2023 PASSED BY THE 1 ST RESPONDENT`| ||`NO B1 1304/2023/K DIS.`| |`ExhibitP3`|`TRUE COPY OF THE FORM NO. A APPLICATION`| ||`DATED NIL SUBMITTED BY THE PETITIONER TO`| ||`THE 2ND RESPONDENT.`| |`ExhibitP4`|`TRUE COPY OF THE LETTER DATED 22.06.2023`| ||`SENT BY THE 2ND RESPONDENT TO THE`| ||`PETITIONER NO TLKKTM/3092/2023 K4.`|