WP(C) Nos. 9133/2020 (N) and 10077/2020 — Fincy Paul v. Tahasildar (Land Records), Taluk Office, Kothamangalam & Village Officer, Kothamangalam; and Martin Sunny v. State of Kerala represented by Secretary, Revenue Department, Government Secretariat, Thiruvananthapuram, with Tahasildar (Land Records) and Village Officer, Thrikkariyoor, Kothamangalam Taluk

# **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS** **FRIDAY, THE 22ND DAY OF MAY 2020 / 1ST JYAISHTA, 1942** ## **WP(C).No.9133 OF 2020(N)** ## **PETITIONER:** **FINCY PAUL AGED 56 YEARS S/O.O.P.PAULOSE, OLIAPURAM, RAMALLOOR KARA, KOTHAMANGALAM VILLAGE-686 691** **BY ADVS. SRI.RINNY STEPHEN CHAMAPARAMPIL SMT.ASHA ELIZABETH MATHEW** ## **RESPONDENTS:** **1 THE TAHASILDAR (LAND RECORDS) TALUK OFFICE, KOTHAMANGALAM P.O-686691.** - **2 THE VILLAGE OFFICER, VILLAGE OFFICE, KOTHAMANGALAM-686691.** ## **SRI.K.J.MANU RAJ, GOVT.PLEADER** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.05.2020, ALONG WITH WP(C).10077/2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P(C) Nos.9133 & 10077 of 2020 2 # **IN THE HIGH COURT OF KERALA AT ERNAKULAM** # **PRESENT** **THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS** **FRIDAY, THE 22ND DAY OF MAY 2020 / 1ST JYAISHTA, 1942** # **WP(C).No.10077 OF 2020** ## **PETITIONER:** **MARTIN SUNNY AGED 48 YEARS S/O.ABRAHAM SUNNY, ELENJICKAL HOUSE, KUTHUKUZHI P.O., KOTHAMANGALAM-686 691.** **BY ADV. SRI.RINNY STEPHEN CHAMAPARAMPIL** ## **RESPONDENTS:** **1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.** **2 THE TAHASILDAR (LAND RECORDS), TALUK OFFICE, KOTHAMANGALAM P.O., PIN-686 691.** **3 THE VILLAGE OFFICER, THRIKKARIYOOR VILLAGE OFFICE, THRIKKARIYOOR (P.O), KOTHAMANGALAM TALUK-686 692.** ## **SRI.K.J.MANU RAJ, GOVT.PLEADER** **THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.05.2020, ALONG WITH WP(C).9133/2020(N), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** W.P(C) Nos.9133 & 10077 of 2020 3 ## **ALEXANDER THOMAS, J.** ## **=========================== W.P(C) Nos.9133 & 10077 of 2020** **===========================** Dated this the 22[nd] day of May, 2020 ## **JUDGMENT** As common issues arise in these matters, these cases are disposed of on the basis of this common judgment. 2. The case set up in W.P(C)No.9133/2020 is as follows: Th petitioner is constrained to approach this Court aggrieved by the non-consideration of his application submitted under Sec.6A of the Kerala Land Tax Act, 1961 for re-assessment of Land Tax and consequent corrections in the BTR on the basis of Ext.P-3 Order dated 20.11.2015 under Rule 6(2) of the Kerala Land Utilization Order, 1967 on Ext.P-2 KLU application dated 14.10.2015. The petitioner was the title holder of 17.62 Ares of land in Survey No.994/2, 19.02 Ares in Survey No.994/4, 04.86 Ares in Survey No.995/6B & 13.36 Ares of land in Survey No.1001/2A of Kothamangalam Village. Subsequent to Ext.P-3 KLU Order, the petitioner sold 04.86 Ares of land in Survey No.994/2 & 09.51 Ares of land in Survey No.994/4. Now, the petitioner is having title over 12.77 Ares in Survey No.994/2-3, 9.51 Ares in Survey No.994/4-2, 13.34 Ares in Survey W.P(C) Nos.9133 & 10077 of 2020 4 No.1001/2A & 4.85 Ares in Survey No.995/6B. As on the date of the coming into force of the Kerala Conservation of Paddy Land and Wet Land Act, 2008, it was lying as purayidom. Seeking permission for different utilization, the petitioner submitted Ext.P-2 application on 14.10.2015 before the Revenue Divisional Officer, Muvattupuzha under Rule 6 (2) of the KLU Order. After conducing an enquiry and obtaining Report No.D49612/15 dated 19/11/2015 from the Additional Tahsildar, by Ext.P-3 order dated 20.11.2015, Ext.P-2 application was allowed to make use of the land for non-agricultural purposes. For conduction re-assessment and for making consequent corrections in the revenue records by classifying the land as purayidom, the petitioner submitted Exts.P-4 & P-5 applications in Form No.A before the 1[st] respondent on 27.02.2020. Ext.P-5 application pertains to the land in Survey No.1001/2A, lying as a separate plot from the land in Survey Nos.994/2-3, 994/4-2 & 995/6B. The 1[st] respondent is not considering Exts.P-4 & P-5 for the reason that the petitioner has not paid the amount prescribed under the Paddy Land Act and the Rules made thereunder. The 1[st] respondent is bound to consider Exts.P-4 & P-5 applications _de hors_ the provisions of the Paddy Land Act as amended by Act 29 of 2018 as the re-assessment is sought on the basis of Ext.P-3 order issued under the KLU Order issued on 20.11.2015 much prior to the coming into force of the Paddy Land Amendment Act with effect from 30.12.2017 W.P(C) Nos.9133 & 10077 of 2020 5 ## in the light of the judgment in _**LLMC, Kizhakkambalam Grama Panchayat v. Mariyumma and another**_ [2015 (3) KHC 19 DB]. It is in the light of these averments and contentions, the petitioner has filed the instant writ petition with the following prayers: - _“i) Issue a Writ of Mandamus, or any other appropriate Writ, Order or Direction commanding the 1[st] respondent to consider Exhibit P4 application and to pass orders thereon expeditiously within a time frame to be fixed by this Hon'ble Court as provided under Section 6 A of the Kerala Land Tax Act, 1961 and to order to carry out consequent corrections in the revenue records by classifying the Petitioner's 12.77 Ares in Survey No.994/2-3, 9.51 Ares in Survey No.994/4-2, 13.34 Ares in Survey No.1001/2A & 4.85 Ares in Survey No.995/6B of Kothamangalam Village in Kothamangalam Taluk as 'Purayidom' on the basis of Exhibit P3 Order in the light of the Judgment in_ _**LLMC Kizhakkambalam Grama Panchayat Vs. Mariumma & Anr. (2015 (3) KHC 19 DB)** without insisting for payment of any amount prescribed under Section 27A of the Kerala Conservation of Paddy Land and Wet Land Act, 2008 or order Rule 12(17) of the Kerala Conservation of Paddy Land and Wet Land Rules, 2008._ - _iii) (sic) Issue a Writ of Mandamus, or any other appropriate Writ, Order or Direction commanding the 1[st] respondent to make consequent corrections in the revenue re cords including the Basic Tax Register to the effect that the Petitioner's 12.77 Ares in Survey No.994/2-3, 9.51 Ares in Survey No.994/4-2, 13.34 Ares in Survey No.1001/2A & 4.85 Ares in Survey No.995/6B of Kothamangalam Village in Kothamangalam Taluk is Purayidom and to accept land tax for the said land in the category of Purayidom and to show the classification of the said land in the Possession Certificate and Land Tax Receipt as Purayidom._ - _iv) Issue an appropriate Writ, Order or Direction declaring that the 1[st] respondent is bound to consider Exhibit P4 application and pass orders thereon as provided under Section 6 A of the Kerala Land Tax Act, 1961 and to make consequent corrections in the revenue records by classifying the Petitioner's 12.77 Ares in Survey No.994/2-3, 9.51 Ares in Survey No.994/4-2, 13.34 Ares in Survey No.1001/2A & 4.85 Ares in Survey No.995/6B of Kothamangalam Village in Kothamangalam Taluk as Purayidom on the basis of Exhibit P3 Order in the light of the Judgment in_ _**LLMC Kizhakkambalam Grama Panchayat Vs. Mariumma & Anr. (2015 (3) KHC 19 DB)** and_ _**Tahisldar, Thodupuzha Taluk & Anr. Vs. Renjith George (2020(1) KHC 865 DB)** without insisting for payment of any amount prescribed under_ W.P(C) Nos.9133 & 10077 of 2020 6 _Section 27A of the Kerala Conservation of Paddy Land and Wet Land Act, 2008 or under Rule 12(17) of the Kerala Conservation of Paddy Land and Wet Land Rules, 2008._ _iii) (sic) Pass such other appropriate Writs, Orders or Directions as this Hon'ble Court may deem just and proper to issue in the circumstances of the case.”_ 3. The facts in W.P(C)No.10077/2020 are also broadly similar. In both cases Ext.P-2 is the copy of the application filed under Rule 6(2) of the Kerala Land Utilization Order, 1967 and in the former case, it is submitted on 14.10.2015 and in the latter case, it is submitted on 18.03.2014. In the former case, Ext.P-3 is the copy of the order passed by the Revenue Divisional Officer (RDO) granting the permission under Rule 6(2) for use of the subject property for any non-agricultural purposes and the said Ext.P-3 order therein is passed on 20.11.2015. Whereas, in the latter case, the Kerala Land Utilization Order has been passed as per Ext.P-4 on 30.11.2015. It is beyond the pale of any controversy that thus both the respective petitioners have submitted the requisite application under Rule 6(2) of the Kerala Land Utilization Order much prior to 30.12.2017, which is the date of coming into force of the amended provisions of the 2008 Act, which has introduced Sec.27A thereof. As a matter of fact, even the orders passed by the RDO on the KLU application granting such permission under Rule 6(2) has also been passed but before the cut-off date of 30.12.2017. 4. Both the petitioners have now submitted applications to the W.P(C) Nos.9133 & 10077 of 2020 7 1[st] respondent-Tahsildar concerned seeking for re-assessment/fresh assessment of the subject properties under Sec.6A of the Kerala Land Tax Act in order to secure additional entries in the Basic Tax Register showing the change in nature of the land as garden land or purayidam in the place of the earlier BTR entries as ‘paddy land/Nilam’. In W.P(C)No.9133/2020, the petitioner had submitted Ext.P-4 application dated 27.02.2020 and Ext.P-5 application dated 27.02.2020 before the 1[st] respondent-Tahsildar seeking for such fresh assessment of the subject property in respect of the properties involved in this case. Whereas, in W.P(C)No.10077/2020, the requisite application under Sec.6A of the Kerala Land Tax Act submitted by the petitioner therein is Ext.P-5 dated 13.02.2020, which has been filed before the respondent-Tahsildar concerned. 5. It is by now well settled by a series of rulings of this Court that where the subject property has been converted as Garden Land or Purayidam prior to 12.08.2008 (date of coming into force of the Kerala Conservation of Paddy Land and Wetland Act, 2008) and where the property holder has filed the requisite application under Rule 6(2) of the Kerala Land Utilization Order for change of user of the land, before 30.12.2017 (date of coming into force of the amended provisions of the 2008 Act, which has introduced Sec.27A thereof, then in such a case, the property holder is entitled to get his request is considered I terms of Rule W.P(C) Nos.9133 & 10077 of 2020 8 6(2) of the KLU Order and in such a case none of the adverse provisions contained in the amended provisions of the 2008 Act, including Sec.27A thereof and the amended Rule framed thereunder cannot be enforced as against such a property holder. In other words, the application under Rule 6(2) of the KLU Order has to be considered strictly in terms of that provision and without insisting for the amounts conceived as per the amended provisions of the 2008 Act including Sec.27A thereof and the amended provisions of the Rules (refer _**Geo Peter v. Revenue Divisional Officer**_ [2019 (3) KLT 838], _**Renjith K.Paul v. Revenue Divisional Officer**_ [2019 (2) KLT 262], _**Tahsildar, Thodupuzha Taluk and another v. Renjth George**_ [2020 (1) KHC 865 (DB)] _**LLMC, Kizhakkambalam Grama Panchayath and others v. Mariumma and another**_ [2015 (2) KLT 516 (DB), etc.]. 6. Further, in the aforesaid judgments of the Division Bench of this Court in **Mariyumma’s case** (supra) and _**Renjth George's case**_ (supra), it has also been held that in such a case where the property holder has filed the application under Rule 6(2) before 30.12.2017 and after securing such orders under Rule 6(2), the party concerned is also entitled to get the subject property assessed/re-assessed under Sec.6A of the Kerala Land Tax Act, so as to secure additional entries in the BTR to show the change nature of the land as garden land or purayidam instead of the W.P(C) Nos.9133 & 10077 of 2020 9 ## earlier BTR entries as paddy land or Nilam. 7. The position in that regard is declared and ordered in this case as well, as the petitioners herein have filed the applications under Rule 6(2) of the Kerala Land Utilization Order much before the cut-off date of 30.12.2017. Accordingly, it is ordered that the respondent-Tahsildar concerned in these cases have to take up for consideration the abovesaid applications submitted by the petitioners concerned (Exts.P-4 & P-5 in W.P(C)No.9133/2020 and Ext.P-5 dated 13.02.2020 in W.P(C)No.10077/2020) for consideration and after affording reasonable opportunity of being heard to the petitioners, should pass orders on the issue of assessment of the subject property under Sec.6A of the Kerala Land Tax Act, so as to secure additional entries in the BTR to show the change nature of the land as garden land or purayidam instead of the earlier BTR entries as paddy land or Nilam and in the light of the dictum laid down by the Division Bench of this Court in **Mariyumma’s case** (supra) and _**Renjth George's case**_ (supra) and without insisting on the petitioners to pay the amounts conceived as per the amended provisions of the 2008 Act including Sec.27A thereof and the amended provisions of the Rules framed thereunder. The respondent-Tahsildar concerned should pass orders as aforedirected on the abovesaid applications, without much delay, preferably within a period of six weeks from the date of production of a W.P(C) Nos.9133 & 10077 of 2020 10 certified copy of this judgment. 8. The respective petitioners concerned will ensure that certified copies of the judgments as well as copies of the respective Memorandum of the Writ Petitions (Civil) shall be forwarded to the respondent-Tahsildar concerned in these two cases, for necessary information and further action. With these observations and directions, the above Writ Petitions (Civil) will stand finally disposed of. **Sd/-** **ALEXANDER THOMAS JUDGE** vgd W.P(C) Nos.9133 & 10077 of 2020 11 ## **APPENDIX OF WP(C) 9133/2020** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1** **A TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 06.04.2019 ISSUED FROM THE VILLAGE OFFICER, KOTHAMANGALAM.** **EXHIBIT P2** **A TRUE COPY OF THE KLU APPLICATION SUBMITTED BY THE PETITIONER ON 14.10.2015 BEFORE THE REVENUE DIVISIONAL OFFICE, MUVATTUPUZHA.** - **EXHIBIT P3** - **A TRUE COPY OF ORDER NO.A9-7257/15/K.DIS DATED 20.11.2015 ISSUED BY THE RDO, MUVATTUPUZHA.** **EXHIBIT P4** - **A TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER IN FORM NO.A BEFORE THE 1ST RESPONDENT ON 27.02.2020 FOR REASSESSMENT OF 12.77 ARES OF LAND IN SURVEY NO.994/2-3, 9.51 ARES OF LAND IN SURVEY NO.994/4-2 & 4.85 ARES IN SURVEY NO.995/6B.** - **EXHIBIT P5 A TRUE COPY OF THE APPLICATION SUBMITTED BY THE PETITIONER IN FORM NO.A BEFORE THE 1ST RESPONDENT ON 27.02.2020 FOR REASSESSMENT OF 13.34 ARES OF LAND IN SURVEY NO.1001/2A.** **EXHIBIT P6 TRUE COPY OF THE ACKNOWLEDGEMENT RECEIPT NOS.A3-2231/20 & A3-2232/20 DATED 27.02.2020 ISSUED FROM THE OFFICE OF THE 1ST RESPONDENT.** W.P(C) Nos.9133 & 10077 of 2020 12 ## **APPENDIX OF WP(C) 10077/2020** **PETITIONER'S/S EXHIBITS:** **EXHIBIT P1 TRUE COPY OF THE LAND TAX RECEIPT OF THE PETITIONER'S LAND IN SURVEY NOS.587/1-2 OF THRIKKARIYOOR VILLAGE.** **EXHIBIT P2 A TRUE COPY OF THE KLU APPLICATION SUBMITTED BY THE PETITIONER ON 18.03.2014 BEFORE THE REVENUE DIVISIONAL OFFICER, MUVATTUPUZHA.** - **EXHIBIT P3 A TRUE COPY OF REPORT NO.231/14 DATED 21.08.2014 SUBMITTED BY THE 3RD RESPONDENT BEFORE THE 2ND RESPONDENT.** - **EXHIBIT P4 A TRUE COPY OF ORDER NO.A9-5057/2014/K.DIS DATED 30.11.2015 ISSUED BY THE RDO, MUVATTUPUZHA.** - **EXHIBIT P5 A TRUE COPY OF THE APPLICATION DATED 13.02.2020 SUBMITTED BY THE PETITIONER IN FORM NO.A BEFORE THE 2ND RESPONDENT.** **EXHIBIT P5 A TRUE COPY OF THE APPLICATION DATED 13.02.2020 SUBMITTED BY THE PETITIONER IN FORM NO.A BEFORE THE 2ND RESPONDENT.** **EXHIBIT P6 A TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT.**