The Writ Appeal preferred by Revenue officials challenging a judgment mandating them to reassess taxes and consider additional entries without insisting on Section 27A proceedings was dismissed. The Court held that the lower court's decision was in line with prevailing precedents.
The writ appeal was dismissed, affirming the impugned judgment.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE THE CHIEF JUSTICE MR.S.MANIKUMAR
&
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
TUESDAY, THE 03RD DAY OF NOVEMBER 2020 / 12TH KARTHIKA, 1942
WA.No.1396 OF 2020
AGAINST THE JUDGMENT DATED 24.08.2020 IN WP(C) 16260/2020(F) OF HIGH COURT OF KERALA
APPELLANTS/RESPONDENTS IN WP(C):
BY SRI. ARAVIND KUMAR BABU, SR. GOVERNMENT PLEADER
RESPONDENT/S/PETITIONERS IN WP(C):
1 SAJITHA T.M. AGED 52 YEARS
W/O.ANSHAD M.KHAN, LANTERN, KANJIKUZHY, MUTTAMBALAM P.O., KOTTAYAM DISTRICT-686 004.
SRI. ADITHYA RAJEEV
THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 03.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A. No. 1396/2020
: 2 :
Dated this the 3rd day of November, 2020.
JUDGMENT
SHAJI P. CHALY,J.
This appeal is preferred by the respondents i.e., the Tahsildar, Kottayam and the Revenue Divisional Officer, Kottayam, challenging the judgment dated 24.08.2020 of the learned single Judge in W.P.(C) No. 16260 of 2020, whereby the writ petition was allowed and the Tahsildar i.e., first appellant was directed to consider the application submitted seeking additional entry in the Basic Tax Register and re-assess the tax in terms of Section 6A of the Kerala Land Tax Act without insisting for any payment in contemplation of Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 ('Act, 2008' for short).
ors. (2020 (4) KLT 612), in which it was held that when permission was granted for conversion of land as per clause 6(2) of the Kerala Land Utilisation Order, 1967, on an application submitted before 30.12.2017, the date on which Section 27A of Act, 2008 and other consequential provisions were brought into force, financial implications contained under Section 27A of Act, 2008 cannot be insisted upon and directed to
W.A. No. 1396/2020
: 3 :
consider the application for additional entry in BTR In terms of the Division Bench judgment of this Court in Local Level Monitoring Committee, Kizhakkambalam Grama Panchayat v. Mariumma [2015(2) KLT 516(DB)]. The said judgment was upheld by the Apex Court by dismissing SLP No. 11853 of 2020 filed by the District Collector and others as per order dated 26.10.2020. Therefore, the writ appeal has no sustenance and it is, accordingly, dismissed, in terms of the judgments and orders referred above.
sd/- S. MANIKUMAR, CHIEF JUSTICE.
sd/-
SHAJI P. CHALY,
JUDGE.
Rv
3 issues framed by the court
Whether the writ appeal challenging the judgment directing the Tahsildar to consider the application for additional entry in the Basic Tax Register and re-assess tax is sustainable.
Whether financial implications under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 can be insisted upon for applications submitted before the date of its enforcement.
Whether the previous Division Bench judgment and the Apex Court order sustain the lower court's decision in this matter.
Colour shows how this judgement treated each authority
the District Collector, Ernakulam and Ors. v. Jose Uppani and ors.Referred¶26
(2020 (4) KLT 612)
Local Level Monitoring Committee, Kizhakkambalam Grama Panchayat v. MariummaReferred¶26
[2015(2) KLT 516(DB)]
2 provisions across 2 enactments
The Tahsildar, Kottayam Taluk
Revenue Divisional Officer, Kottayam
Sajitha T.M.
Afzal Mohammed Khan
S. Manikumar
Shaji P. Chaly
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
