The Court quashed an order demanding fee based on 2022 Fair Value. Held that fee must be calculated using property value as on respective application dates under Kerala Land Utilisation Order, referencing Georgekutty Thomas.
Ext.P7 set aside; 1st respondent directed to recompute fee using Fair Value as on dates of P3-P3(d) applications.
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 MR.JUSTICE N.NAGARESH
WEDNESDAY, THE 2ND DAY OF NOVEMBER 2022 / 11TH KARTHIKA, 1944
WP(C) NO. 12944 OF 2022
PETITIONER
TOMY C VADAYIL
AGED 55 YEARS
VADAYIL HOUSE, ERUVICHIRA P.O., THOTTAKKAD,
KOTTAYAM DISTRICT, PIN-686539.
BY ADVS.
T.P.PRADEEP
P.K.SATHEES KUMAR
R.K.PRASANTH
MINIKUMARY M.V.
RESPONDENTS:
1 THE REVENUE DIVISIONAL OFFICER, REVENUE DIVISIONAL OFFICE, KOTTAYAM, PIN-686632.2 THE TAHAZILDAR (LR), TALUK OFFICE, CHANGANASSERRY-686101.3 LOCAL LEVEL MONITORING COMMITTEE, REPRESENTED BY ITS CONVENOR/AGRICULTURAL OFFICER, KRISHI BHAVAN, VAZHAPPALLY P.O., CHANGANASSERRY, KOTTAYAM DISTRICT, PIN-686101.SMT.DEEPA NARAYANAN SR.GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.12944 OF 2022
JUDGMENT
Dated this the 2nd day of November, 2022
The petitioner, who is owner of 29.45 Ares of land in ReSurvey Nos.497/9-2, 497/10-1, 497/11-1 and 497/12-1-1 of Chethipuzha Village, has approached this Court seeking to quash Ext.P7 and to command the 1st respondent to calculate the fee by taking the Fair Value of the subject property covered by Exts.P1 and P2 as on the respective dates of Exts.P3, P3(a), P3(b), P3(c) and P3(d) applications submitted before the 1st respondent.
WP(C) NO.12944 OF 2022
3
Thereupon, Exts.P5 to P5(d) orders were passed allowing the petitioner to use the land for non-agricultural purposes. In Exts.P5 to P5(d), it was stated that the orders are passed under the Ordinance dated 30.12.2017 (Kerala Conservation of Paddy Land and Wetland (Amendment) Ordinance, 2017) also.
the Fair Value, calculating the amount taking the Fair Value of nearby dry land.
WP(C) NO.12944 OF 2022
4
petitioner further urged that the 1st respondent ought to have
noticed that the petitioner has submitted Exts.P3 to P3(d) applications as early as in the year 2018 and the dates of such applications should be considered for fixing the Fair Value and calculating the fee for allowing the utilisation of the land under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008. In the circumstances, the respondents are compellable to calculate the fee for the personal property of the petitioner covered by Ext.P1 Tax Receipt and company property covered by Ext.P2 Tax Receipt separately.
and resisted the writ petition. The Senior Government Pleader pointed out that in Ext.P5 order under the Kerala Land Utilisation Order itself, it was stated that the permission to use the land for non-agricultural purposes is being granted under the Ordinance dated 30.12.2017 also. Therefore, the petitioner is bound to pay requisite fee as calculated by the respondents.
WP(C) NO.12944 OF 2022
the petitioner himself has submitted Form-7 application for changing the nature of the land invoking the provisions of the Kerala Conservation of Paddy Land and Wetland Rules, 2008. Therefore, the petitioner is bound to pay the fee as prescribed under the Kerala Conservation of Paddy Land and Wetland Act, 2008.
2,37,600/-. Therefore, taking into account the 20% levy, the fee payable by the petitioner would come to 86,60,520/-.WP(C) NO.12944 OF 2022
6
even the application submitted by the petitioner under the Kerala Land Utilisation Order, 1967 was in the year 2018, i.e. subsequent to the introduction of Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008. Therefore, in that view of the matter also, the petitioner is liable to pay fee calculated as per the Act, 2008 and the Rules made thereunder.
WP(C) NO.12944 OF 2022
7
purposes under Clause 6 of the Kerala Land Utilisation Order, 1967. However, in Exts.P5 to P5(d) orders, it was stated that such sanction is subject to the Ordinance, 2017 also.
WP(C) NO.12944 OF 2022
Divisional Officer stated that the sanction will be subject to the provisions of the Ordinance, 2017. The levy of the fee has been done on the basis of Fair Value of the land after submission of Form-7 application by the petitioner.
WP(C) NO.12944 OF 2022
9
In view of the above, the writ petition is disposed of setting aside Ext.P7 and directing the 1st respondent to recompute the fee payable by the petitioner, taking into consideration Fair Value of the property of the petitioner as on the respective dates on which applications under the Kerala Land Utilisation Order, 1967 have been made. Computation of the fee will be as per Rules 12 and 13 of the Kerala Conservation of Paddy Land and Wetland Rules, 2008. Fee should be calculated independently with respect to the different properties of the petitioner.
N.NAGARESH
JUDGE
hmh
WP(C) NO.12944 OF 2022
10
APPENDIX OF WP(C) 12944/2022
PETITIONER EXHIBITS
Exhibit P1 |
TRUE COPY OF THE TAX RECEIPT HAVINGTHANDAPER NO.12086 ISSUED FROM THEVILLAGE OFFICE, CHETHIPPUZHA. |
|---|---|
Exhibit P2 |
TRUE COPY OF THE TAX RECEIPT HAVINGTHANDAPER NO.21802 ISSUED FROM THEVILLAGE OFFICE, CHETHIPPUZHA. |
Exhibit P3 |
TRUE COPY OF THE APPLICATION UNDERCLAUSE 6(2) OF KLU ORDER DATED 2.6.2018FOR 29.45 ARES OF LAND. |
Exhibit P3(A) |
TRUE COPY OF THE APPLICATION UNDERCLAUSE 6(2) OF KLU ORDER DATED 2.6.2018FOR 43.36 ARES OF LAND. |
Exhibit P3(B) |
TRUE COPY OF THE APPLICATION UNDERCLAUSE 6(2) OF KLU ORDER DATED 2.6.2018FOR 3.66 ARES OF LAND. |
Exhibit P3(C) |
TRUE COPY OF THE APPLICATION UNDERCLAUSE 6(2) OF KLU ORDER DATED26.3.2018 FOR 49.90 ARES OF LAND. |
Exhibit P3(D) |
TRUE COPY OF THE APPLICATION UNDERCLAUSE 6(2) OF KLU ORDER DATED26.3.2018 FOR 77.17 ARES OF LAND. |
Exhibit P4 |
TRUE COPY OF THE JUDGMENT DATED5.6.2018 IN WP(C) NO.18275/2018. |
Exhibit P4(A) |
TRUE COPY OF THE JUDGMENT DATED5.6.2018 IN WP(C) NO.18271/2018. |
Exhibit P4(B) |
TRUE COPY OF THE JUDGMENT DATED5.6.2018 IN WP(C) NO.18272/2018. |
Exhibit P4(C) |
TRUE COPY OF THE JUDGMENT DATED4.4.2018 IN WP(C) NO.11647/2018. |
Exhibit P4(D) |
TRUE COPY OF THE JUDGMENT DATED4.4.2018 IN WP(C) NO.11646/2018. |
Exhibit P5 |
TRUE COPY OF THE ORDER NO. B-4375/2018/K.DIS. DATED 30.7.2018 ISSUEDBY THE 1ST RESPONDENT. |
Exhibit P5(A) |
TRUE COPY OF THE ORDER NO. B- |
4374/2018/K.DIS. DATED 30.7.2018 ISSUEDBY THE 1ST RESPONDENT. |
WP(C) NO.12944 OF 2022
11
Exhibit P5(B) |
TRUE COPY4376/2018/KBY THE 1ST |
OF.DIS.RESPON |
THE ORDER NO. B-DATED 30.7.2018 ISSUEDDENT. |
|---|---|---|---|
Exhibit P5(C) |
TRUE COPY2120/2018/KBY THE 1ST |
OF.DIS.RESPON |
THE ORDER NO. B-DATED 26.7.2018 ISSUEDDENT. |
Exhibit P5(D) |
TRUE COPY2165/2018/KBY THE 1ST |
OF.DIS.RESPON |
THE ORDER NO. B-DATED 26.7.2018 ISSUEDDENT. |
Exhibit P6 |
TRUE COPY OIN DECEMBER |
F THE2021. |
APPLICATION IN FORM 7 |
Exhibit P7 |
TRUE COPYISSUED BY T |
OF THEHE 1ST |
ORDER DATED 3.3.2022RESPONDENT. |
EXHIBIT P8 |
TRUE COPY22.09.2022RESPONDENT |
OF TSUBMI |
HE APPLICATION DATEDTTED BEFORE THE 1ST |
EXHIBIT P9 |
TRUE COPY24.09.2022 |
OFISSUED |
THE RECEIPT DATEDBY THE 1ST RESPONDENT |
3 issues framed by the court
Whether fee for permission to use land for non-agricultural purposes should be calculated based on independent property Fair Value dates.
Whether the Court's previous holding in Georgekutty Thomas applies to fees under the Conservation of Paddy Land and Wetland Act.
Whether the petitioner is liable to pay fee based on Fair Value as on application date or revised valuation post-01.04.2020.
Colour shows how this judgement treated each authority
Georgekutty Thomas v. Revenue Divisional OfficerRelied on¶11
Georgekutty Thomas v. Revenue Divisional Officer [2021 (5) KLT 156]
3 provisions across 3 enactments
Tomy C Vadayil
The Revenue Divisional Officer, Revenue Divisional Office, Kottayam
The Tahazildar (LR), Taluk Office, Changanasserry
Local Level Monitoring Committee
N. Nagares
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court