Kerala High Court
Mirath Realtors Pvt Ltd vs Revenue Division Officer on 24 January, 2024
Author: Murali Purushothaman
Bench: Murali Purushothaman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
WEDNESDAY, THE 24TH DAY OF JANUARY 2024 / 4TH MAGHA, 1945
WP(C) NO. 2864 OF 2024
PETITIONER:
MIRATH REALTORS PVT LTD
REPRESENTED BY ITS DIRECTOR MR.VIPIN A.S, S/O
SADHANANDHAN,RESIDING AT AMBADIYIL
VILLA ,PANNIVIZHA,ADOOR, PATHANAMTHITTA, PIN -
691523
BY ADVS.
SOJAN JAMES
AMAL S.S.
RESPONDENTS:
1 REVENUE DIVISION OFFICER
R.D.O. OFFICE, FORT KOCHI, KERALA, PIN - 682001
2 THE TAHSILDAR(LR)
TALUK OFFICE, KANAYANNOOR, PIN - 682312
OTHER PRESENT:
SMT.DEVISREE, GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(c) No. 2864 of 2024
2
JUDGMENT
The petitioner company is the owner of 41.52 ares of land in Poonithura village as per different sale deeds and out of the said extent, 32.42 ares is converted land. The predecessors in interest of the petitioner obtained Exts. P2 to P6 orders under Clause 6(2) of the Kerala Land Utilisation Order, 1967 (for short, 'KLU Order') for conversion of the respective lands. The petitioner thereafter submitted Ext.P7 application before the 2 nd respondent, Tahsildar under Section 6(3) of the Kerala Land Tax Act, 1961 in Form A requesting to re-assess the Basic Tax and to make necessary entries in the Basic Tax Register. The grievance of the petitioner is that Ext. P7 is not so far considered by the Tahsildar. Accordingly, the petitioner has filed this writ petition. W.P.(c) No. 2864 of 2024 3
2. Heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.
3. This Court has considered the issue of 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 KLU Order, permitting conversion of the land, then 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.
4. 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 W.P.(c) No. 2864 of 2024 4 held that when an applicant has secured 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 predecessors in interest of the petitioner was permitted to change the nature of the land pursuant to the passing of an order under the Kerala Land Utilisation 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 2 nd respondent is directed to consider Ext.P7 application in Form A submitted by the petitioner, in accordance with law and pass appropriate orders thereon, within a period W.P.(c) No. 2864 of 2024 5 of two months from the date of receipt of a copy of this judgment.
Sd/-
MURALI PURUSHOTHAMAN
bnu JUDGE
W.P.(c) No. 2864 of 2024
6
APPENDIX
PETITIONER'S EXHIBITS
Exhibit-P1 A TRUE COPY OF THE TAX RECEIPT DATED
28.06.2023 SHOWING PAYMENT OF LAND TAX FOR AN EXTENT OF 41.52 ARES OF LAND IN POONITHURA VILLAGE, KANAYANNUR TALUK, ERNAKULAM Exhibit-P2 A TRUE COPY OF THE KLU ORDER ISSUED UNDER CLAUSE 6(2) OF KLU ORDER BY THE 1ST RESPONDENT DATED 28.06.2019 Exhibit-P3 A TRUE COPY OF THE KLU ORDER ISSUED UNDER CLAUSE 6(2) OF KLU ORDER BY THE 1ST RESPONDENT DATED 01.07.2019 Exhibit-P4 A TRUE COPY OF THE KLU ORDER ISSUED UNDER CLAUSE 6(2) OF KLU ORDER BY THE 1ST RESPONDENT DATED 01.07.2019 Exhibit-P5 A TRUE COPY OF THE KLU ORDER ISSUED UNDER CLAUSE 6(2) OF KLU ORDER BY THE 1ST RESPONDENT DATED 01.07.2019 Exhibit-P6 A TRUE COPY OF THE KLU ORDER ISSUED UNDER CLAUSE 6(2) OF KLU ORDER BY THE 1ST RESPONDENT DATED 01.07.2019 Exhibit-P7 A TRUE COPY OF THE APPLICATION SUBMITTED BEFORE THE 2ND RESPONDENT DATED 01.10.2023 Exhibit-P8 A TRUE COPY OF THE RECEIPT DATED 17.10.2023 Exhibit-P9 A TRUE COPY OF THE JUDGEMENT IN WP 9638 OF 2023 DATED 21.03.2023