Allowed

Kuriakose Abraham v. State of Kerala

Kerala HC20 Nov 2020WP(C)/17231/2020

Case brief

AI extract

What is this about?

The court allowed the petitioner, holding that a regulation permission granted under Clause 6(2) of the Kerala Land Utilisation Order, 1967, filed before the amendment incorporating Section 27A, must be reconsidered as a fresh assessment under the Kerala Land Tax Act, 1961. The direction to pay under Section 27A was set aside.

What did the court decide?

Extension Ex.P2 directing payment under Section 27A set aside; Tahsildar directed to take up application for re-assessment under Kerala Land Tax Act, 1961 within two months after opportunity of hearin

Kuriakose Abraham Vs State of Kerala — Public Procurement and Tenders | Kerala HC (2020)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE

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FRIDAY, THE 20TH DAY OF NOVEMBER 2020 / 29TH KARTHIKA, 1942

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WP(C).No.17231 OF 2020(D)

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PETITIONER/S:

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KURIAKOSE ABRAHAM AGED 64 YEARS

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S/O K K ABRAHAM (LATE), KAPPIYARUPARAMABIL HOUSE, PERUNTHURUTHY P.O.THIRUVALLA, PATHANAMTHITTA DIST, PIN-689 107.

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BY ADVS. SRI.AVANEESH KOYIKKARA SRI.LINDONS C.DAVIS

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RESPONDENT/S:

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1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.

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2 THE LAND REVENUE COMMISSIONER. COMMISSIONERATE OF LAND REVENUE, PUBLIC OFFICE BUILDING, MUSEUM JN, THIRUVANANTHAPURAM-695 033.

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3 DISTRICT COLLECTOR, PATHANAMTHITTA 2ND FLOOR, CIVIL STATION, PATHANAMTHITTA, PATHANAMTHITTA DIST, PIN-689 645.

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4 REVENUE DIVISIONAL OFFICER, THIRUVALLA, RDO OFFICE, PALIKARA ROAD, NEXT TO KGN SHOPPING ARCADE, THIRUVALLA POST, PATHANAMTHITTA DIST, PIN-689 101.

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5 TAHSILDAR, THIRUVALLA, THIRUVALLA TALUK OFFICE, 4TH FLOOR, REVENUE TOWER, OPP POLICE STATION, REVENUE TOWER RD, THIRUVALLA POST, PATHANAMTHITTA DIST, PIN-689 101.

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6 VILLAGE OFFICER, KUTTAPPUZHA, KUTTAPUZHA VILLAGE OFFICE, THIRUVALLA MALLAPALLY ROAD, KUTTAPUZHA POST, PATHANAMTHITTA DIST-689 103.

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OTHER PRESENT:

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WP(C).No.17231 OF 2020(D)

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MANURAJ K J GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No.17231 OF 2020(D)

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JUDGMENT

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Dated this the 20th day of November 2020

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The petitioner approached the Tahsildar, Thiruvalla by Ext.P3 for re-assessment of his land referred therein under the Kerala Land Tax Act, 1961. The petitioner had earlier approached the District Collector under the Kerala Land Utilisation Order, 1967 to utilise the land for other purposes. Ext.P1 is the application submitted by the petitioner, which is dated 14.3.2017. This was considered by the District Collector pursuant to the direction of this Court in W.P.(C) No. 21022/2017.

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The District Collector passed an order dated 20.10.2018 to regularise the land, however on condition that petitioner will have to make payment in terms of Section 27A of the amended Act 28 of 2008. The petitioner challenges the condition imposed in the order passed by the District Collector. According to the petitioner, Section 27A has no application in this matter in as much as that the petitioner submitted application under Clause 6 (2)of the of the KLU Order before the incorporation of 27A.

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This Court has consistently taken a view, if an application under Clause 6 of the KLU Order filed before the incorporation of 27A of Act

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WP(C).No.17231 OF 2020(D)

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28 of 2008, the same has to be considered in terms of Clause 6 (2) of the KLU Order and not based on amended Act incorporating Section 27A.

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In the light of above, Ext.P2 to the extent directing the petitioner to regularise land by effecting payment under Section 27A is hereby set aside. Treating it as a permission under Clause 6(2) of the KLU Order, the Tahsildar is directed to take up Ext.P3 application for re-assessment under the Kerala Land Tax Act, 1961, within a period of two months from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner.

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The writ petition is disposed of accordingly.

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Sd/

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A.MUHAMED MUSTAQUE

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JUDGE

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Jm/

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WP(C).No.17231 OF 2020(D)

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APPENDIX

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PETITIONER'S/S EXHIBITS:

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EXHIBIT P1 THE TRUE COPY THE APPLICATION FILED DATED 14.3.2017 UNDER THE KLU ORDER BEFORE 3RD RESPONDENT

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EXHIBIT P2 THE TRUE COPY OF THE PERMISSION UNDER THE KLU ORDER ISSUED BY THE 3RD RESPONDENT DATED 20.10.2018

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EXHIBIT P3 THE TRUE COPY OF THE APPLICATION FOR REASSESSMENT/FRESH ASSESSMENT OF LAND TAX SUBMITTED BEFORE 5TH RESPONDENT ON 24.10.2018

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EXHIBIT P4 A COPY OF THE ACKNOWLEDGMENT CARD DATED 23.03.2017

Kuriakose Abraham v. State of Kerala

Case brief

What is this about?

What did the court decide?

Kuriakose Abraham v. State of Kerala

Case brief

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What did the court decide?

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