Appeal by the State against a Single Judge order exempting land fees. Key holding: Ownership of multiple contiguous plots via separate title deeds acquired before December 30, 2017, qualifies for exemption even if total extent exceeds 25 cents when aggregated.
Dismissed appeal; Appellants granted one month to comply with the order.
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 A.MUHAMED MUSTAQUE
&
THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN
MONDAY, THE 27TH DAY OF FEBRUARY 2023 / 8TH PHALGUNA, 1944
WA NO. 352 OF 2023
AGAINST THE JUDGMENT DATED 26.07.2022 IN
WP(C)NO.20265/2021
APPELLANTS/RESPONDENTS 1 TO 4 IN WP(C):
1 THE REVENUE DIVISIONAL OFFICER/SUB COLLECTOR, REVENUE DIVISIONAL OFFICE, FIRST FLOOR, K.N.JACOB ROAD, FORT KOCHI, KERALA, PIN – 682001.
BY ADVS. BY SENIOR GOVERNMENT PLEADER SRI.H.HANIL KUMAR ADVOCATE GENERAL OFFICE KERALA SHRI.K.P.JAYACHANDRAN, ADDL. ADVOCATE GENERAL
RESPONDENT/PETITIONER IN WP(C):
DR.A.V.SAJEEV, S/O.A.K.VALSALAN, ASAKANTHARA HOUSE, PAZHAVOOR P O., THAYOOR VILLAGE, THRISSUR, PIN - 680 584, REPRESENTED BY HIS FATHER AND POWER OF ATTORNEY HOLDER A.K.VALSALAN, S/O.LATE KESAVAN, ASAKANTHARA HOSUE, PAZHAVOOR P O., THAYOOR VILLAGE, THRISSUR, PIN – 680584.
BY ADVS.
BABU KARUKAPADATH
W.A.No. 352/2023 2
VAISAKHI V M.A.VAHEEDA BABU(V-4) P.U.VINOD KUMAR(K/647/2002) ARYA RAGHUNATH(K/000474/2018) T.M.MUHAMMED MUSTHAQ(K/000261/2018) KARUKAPADATH WAZIM BABU(MAH/8319/2019) P.LAKSHMI(K/001868/2021) AYSHA E.M.(K/001130/2022)
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 27.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.A.No. 352/2023 3
JUDGMENT
A.Muhamed Mustaque, J .
In this appeal filed by the State, we need to consider the question, whether an owner of two different plots of land purchased through separate documents prior to 31.12.2017, is liable to pay
fees for regularisation under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008(hereinafter referred to as 'Paddy Act') for
the reason that plots are lying contiguous and the total extent exceeds 25 cents of land. The learned Single Judge allowed the writ petition holding that no such fees is payable. It is challenging this judgment, the State has come up with this appeal.
follows:
The writ petitioner purchased 7.59 Ares of
land in Sy.No.226/1 of Poonithura Village, Kanayannur Taluk. The writ petitioner also purchased 3.23 Ares of land in Sy.No.226/2 of
W.A.No. 352/2023 4
Poonithura Village, Kanayannur Taluk, which is
lying contiguous to the above property. The properties were purchased as per Exts.P1 and P2 sale deeds dated 10.02.2011 and 30.04.2011. These
plots remained as one compact single plot. Admittedly, these plots are converted land and in the BTR, the land was classified as 'nilam' except the 3.23 Ares of land covered by a document dated 30.04.2011.
the Kerala Conservation of Paddy Land and Wetland Act, 2008 (for short, the 'Act') and incorporated
it under Section 27A. Section 27A of the Act
permits the owner of the converted land to
regularise his land on payment of stipulated fees
fixed by the Government. The Government, accordingly, prescribed the fees. As per the
schedule for payment of fees, the writ petitioner
who is the land owner is bound to pay the fixed fee as prescribed.
W.A.No. 352/2023 5
order dated 25.2.2021, exempting land upto 25 cents, from payment of fixed fee as per the
schedule. This is seen from Clause-I of the above
Government Order. Sensing that there will be a misuse of the order by holder of larger extent of land having more than 25 cents of land, in the same order, the Government stipulated that those land owners who are having larger extent of land of more than 25 cents, after 30.12.2017 will not be entitled to the benefit of Clause-I of the above Government Order for exemption from payment of fees
by fragmenting the land with smaller extent to claim the benefit. This is obvious to avoid misuse of the provisions of exemption by bringing down the
extent of land to 25 cents of land or lesser to obtain the benefits. Clause-2 prevents the land
owner from claiming benefit of Clause-I by
fragmenting the larger extent to get the benefit of Clause-I. Clause-I allows exemption upto 25 cents
W.A.No. 352/2023 6
of land. Though no reference has been made in respect of the total holding of 25 cents of land in Clause-I, it has to be understood with reference to the title claimed by the holder of land with reference to a document. This is exactly the reason that Clause-2 was incorporated to prevent holders of land based on the title having extent exceeding 25 cents of land may attempt in future to fragment the land to obtain the benefit of Clause-I.
land as per the holding covered by different
documents is less than 25 cents. The holding as per the exemption has to be understood, to be qualified with reference to the title deeds of the party, the
holder of the land. Though in practice, the
property may lie contiguous and remain as a single
W.A.No. 352/2023 7
plot, the benefit of exemption would be available to all such persons who hold the land by separate documents and the extent of land is 25 cents or less provided those purchases were prior to
30.12.2017. We also make it clear that those who
are holding land beyond 25 cents of land as on 30.12.2017, based on a single title, will not be entitled for such benefit. The only possible interpretation, according to us, is that holding of the land has to be understood with the title deed of the parties concerned who claimed exemption. If the title deed of such holder of land indicates that the land is less than 25 cents of land, the holding covered by the title deed would be entitled
for exemption of the fees. This is so also discernible from the circular issued by the
Additional Chief Secretary, Revenue Department on 10.12.2021.
follows:
W.A.No. 352/2023 8
The holders of the land who purchased the land prior to 30.12.2017 by different documents and the land is less than 25 cents of land, that land would be qualified for exemption as per the Government
Order dated 25.2.2021. We make it clear that the benefit of exemption is only to such holders of the land whose land even though lying contiguous but purchased or obtained by different title deeds, not having more than 25 cents, alone would be entitled to the benefit of exemption.
In the result, the appeal is dismissed.
However, we grant one month time from today to the appellants to comply with the order.
Sd/A.MUHAMED MUSTAQUE JUDGE
Sd/-
SHOBA ANNAMMA EAPEN JUDGE
ln
3 issues framed by the court
Whether an owner who purchased contiguous plots through separate documents prior to 31.12.2017 is liable to pay regularisation fees under Section 27A of the Paddy Act because the total extent exceeds
Whether land holding for fee exemption purposes must be determined based on individual title deeds or total contiguous extent.
The scope of the Government Order dated 25.2.2021 regarding exemption of fees for land acquired via different documents.
2 provisions across 2 enactments
State of Kerala through Revenue Divisional Officer/Sub Collector
Dr. A.V. Sajeev (represented by A.K. Valsalan)
A. Muhamed Mustaque
Shoba Annamma Eapen
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
