SALMAN v. THE DISTRICT COLLECTOR & Ors.
Case at a glance
Outcome
Allowed
Accordingly, the writ petition is allowed
Provisions considered
Key paragraphs
- Para 22. The petitioner has obtained Ext.P3 order under Section (9) of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (hereinafter referred to as the 'Act of 2008' for short) for reclamation of land for the construction of residential building. The petitioner thereafter submitted…
- Para 55. Since the petitioner was permitted to change the nature of the land pursuant to Ext.P3 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…
Judgment
SMT.DEVISREE, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
23.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 2284 OF 2024 : 2 : JUDGMENT The petitioner is the owner in possession of an extent of 2.02 Ares of property comprised in Sy.No.424/7 and Re.Sy.No.1959 of Melmuri Village, Eranad Taluk, Malappuram District.
The petitioner has obtained Ext.P3 order under Section (9) of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (hereinafter referred to as the 'Act of 2008' for short) for reclamation of land for the construction of residential building. The petitioner thereafter submitted Ext.P4 application 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.P4 is not so far considered by the 3rd respondent Tahsildar. WP(C) NO. 2284 OF 2024 : 3 : Accordingly, the petitioner has filed this writ petition.
Heard the learned counsel for the petitioner and the learned Government Pleader.
This Court has considered the issue of change of records under Section 27C of the Act of 2008 in the judgment in Habeeb Rahman v. Revenue Divisional Officer, Tirur and Another [2020 KHC 651]. This Court held in paragraph '7' as follows: “ 7. Once a person is entitled for the benefit of S.27A(6), then the said person could also seek change of records of the BTR in respect of the subject property as envisaged in S.27C which reads as follows: "S.27C. Changes in records. - (1) Notwithstanding anything contained in any other law for the time being in force or in any judgment, decree or order of any Court, Tribunal or any other Authority, wherever a part of a survey number or subdivision is WP(C) NO. 2284 OF 2024 : 4 : permitted to be converted under S.8, S.9, S.10 or 27A of this Act, a new subdivision shall be created for the extent for which such orders for conversion are issued. (2) Where the paddy land or un -notified land is duly converted as per the provisions of this Act, the Tahsildar shall reassess the land tax under S.6A of the Kerala Land Tax Act, 1961 (13 of 1961) and make necessary entries in revenue records relating to such lands.
(3) Where such changes are recorded in revenue records, the number and date of the order and the authority granting sanction, the survey number of the lands for which sanction has been accorded, extent of the land in each survey number for which sanction has been accorded and the revised land tax shall be clearly recorded ensuring that the old entries are legible. (4) Tahsildar shall conduct periodical inspection to ensure that changes in revenue records are in accordance with WP(C) NO. 2284 OF 2024 : 5 : sub-section. (5) No attempt shall be made to alter or change or modify the revenue records relating to the paddy land or wetland or unnotified land otherwise than in accordance with sub-section (3)." A reading of S.27C(1) would make it clear that the said benefit would come into play whenever a part of the survey number or sub division is permitted to be converted as per S.8, S.9, S.10 & S.27A of the Act then a new sub division shall be created for the said extent for which orders of conversion are required.
Sub-sec. (2) of S.27C further mandates that where paddy land or unnotified land is duly converted as per the provisions of the said Act, then the Tahsildar is obliged to re - assess the land tax under S.6A of the Kerala Land Tax Act and make necessary entries in the revenue records in respect of such lands. The benefit of the provisions conceived in S.27C(2) regarding the WP(C) NO. 2284 OF 2024 : 6 : applicability of S.6A of the Kerala Land Tax Act would come into pay even in respect of the entitlement under S.27A(6). Hence, after a person who is entitled for the benefit of S.27A(6), uses the said property for making construction he is also entitled to make necessary request under S.27C(2) r/w S.6A of the Kerala Land Tax Act before the Tahsildar concerned for alteration of BTR to show the changed nature of the subject property as 'garden land / purayidam' instead of the earlier entries as 'nilam / paddy land'.”
Operative part
Since the petitioner was permitted to change the nature of the land pursuant to Ext.P3 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 , if necessary. WP(C) NO. 2284 OF 2024 : 7 : Accordingly, the writ petition is allowed. The 3rd respondent is directed to consider Ext.P4 application in Form A submitted by the petitioner, in accordance with law and pass appropriate orders thereon, within a period of three months from the date of receipt of a copy of this judgment. MURALI PURUSHOTHAMAN JUDGE SB Sd/- WP(C) NO. 2284 OF 2024 : 8 : PETITIONER EXHIBITS APPENDIX Exhibit P1 TRUE COPY OF THE LAND TAX RECEIPT DATED 16.05.2023 Exhibit P2 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 17.08.2023 Exhibit P3 TRUE COPY OF THE ORDER DATED 17.01.2013 ISSUED BY THE 2ND RESPONDENT Exhibit P4 TRUE COPY OF THE FORM A APPLICATION NO:1040326/2024/RKERD DATED 05.01.2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P5 TRUE COPY OF THE REQUEST LETTER DATED 05.01.2024 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Accordingly, the writ petition is allowed
Which statutory provisions did this judgment involve?
Kerala Conservation of Paddy Land and Wetland Act, 2008; Kerala Land Tax Act, 1961 — ss. 6(3), 6A; Kerala Land Tax Act — s. 6A.
Which court decided this case, and when?
Kerala High Court, on 23 Jan 2024. The bench was MURALI PURUSHOTHAMAN.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.