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Anas Property Developers Private Ltd. v. the District Collector

Kerala HC9 Feb 2023WP(C)/734/2023

Case brief

AI extract

What is this about?

This writ petition directed revenue authorities to consider a reassessment application for land tax based on a land conversion order and to alter revenue records, relying on a prior Division Bench judgment regarding Kerala Land Utilisation Orders.

What did the court decide?

Direction to the Addl. Tahsildar (LR) to consider the Form A application and complete reassessment proceedings including correction of revenue records within two months.

Anas Property Developers Private Ltd. Vs the District… — Land Acquisition | Kerala HC (2023)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN

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THURSDAY, THE 9^TH DAY OF FEBRUARY 2023 / 20TH MAGHA, 1944

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WP(C) NO.734 OF 2023

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PETITIONER :-

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ANAS PROPERTY DEVELOPERS PRIVATE LTD CLN.U70102KL2008PTC021764, REGISTERED OFFICE AT HOUSE NO.1/60, TEMPLE ROAD, WEST HILL P.O., CALICUT KL 673 005 IN REPRESENTED BY ITS DIRECTOR, JACOB KALLUVILA BABU, S/O. K.C.BABU BY ADVS. M.SASINDRAN P.K.SUBHASH

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RESPONDENTS :-

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1 THE DISTRICT COLLECTOR COLLECTORATE, KAKKANAD, ERNAKULAM, PIN – 682 030 2 THE REVENUE DIVISIONAL OFFICER FIRST FLOOR, K.B. JACOB ROAD, FORT KOCHI, KOCHI, PIN – 682 001 3 THE TAHSILDAR KANAYANNUR TALUK, PARK AVE, NEAR SUBASH PARK, MARINE DRIVE KOCHI – 682 011 4 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, SECRETARIAT, THIRUVNANTHAPURAM, PIN – 695 001 ADDL.5 TAHSILDAR (LR), TALUK OFFICE, KANAYANNUR TALUK, PARK AVENUE, NEAR SUBHASH PARK, MARINE DRIVE, KOCHI – 682 011. IS SUO MOTU IMPLEADED AS PER ORDER DATED 9.2.2023 IN THE WRIT PETITION. SMT.PARVATHY.K, GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.734 OF 2023

-: 2 :-

JUDGMENT

Dated this the 9th day of February, 2023

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This writ petition is filed seeking the following reliefs :-

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“(i) issue a writ of mandamus or any other writ order or direction to the 3^rd respondent to order to accept land tax in respect of the petitioner's property covered by Exts.P1 and P2, by making assessment of the basic tax, based on Exhibit P4 within two weeks.

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(ii) command the 3^rd respondent to make assessment of basic tax, based on Exhibit P4 and Exhibit P5, within two weeks.

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(iii) issue a writ of mandamus or any other writ order or direction commanding the 3^rd respondent to consider and pass orders on Exhibit P6 and Exhibit P7 and to make assessment of the basic tax based on Exhibit P4 and Exhibit P5.

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(iv) declare that the 2 and 3 are bound to make change in the entries in the revenue records regarding the nature of the land covered by Ext.P1 and P2, in according with Exhibit P4 and Exhibit P5 and to make assessment of basic tax under Section 6A of the Kerala Land Tax Act, as applicable to that of garden land.

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(v) declare that the nature of the property covered by Exts.P1 and P2 are liable to be altered in the revenue records in accordance with Exhibit P4 and Exhibit P5 passed under the Kerala Land Utilisation Order 1967.”

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Heard the learned counsel for the petitioner and the

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learned Government Pleader.

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WP(C) NO.734 OF 2023

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-: 3 :-

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It is submitted by the learned counsel for the petitioner that the petitioner is the owner in possession of 42.92 Ares of property in Re-survey No.141 of Vazhakkala Village, Kanayannur Taluk. It is submitted that the property is not included in the data bank and that the prior owners of the property had already obtained orders under the Kerala Land Utilisation Order for use of the property for other purposes by Ext.P4 order dated 12.11.2007. The petitioner, after purchase of the property, submitted Exts.P6 and P7 requests before the 3^rd respondent seeking reassessment of the land tax after recording the change of nature of the property in the basic tax records. The petitioner has also now produced Ext.P9 application submitted in Form A under Section 6A of the Kerala Land Tax Act, 1961 and seeks a consideration thereof.

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Having heard the learned Government Pleader also, I

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am of the opinion that since the property stands covered by an order under the KLU Order and it is contended that the property is not included in the data bank, the Form A application submitted by the petitioner is liable to be considered in accordance with law.

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WP(C) NO.734 OF 2023

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-: 4 :-

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In the decision of a Division Bench of this Court in District Collector, Ernakulam and others v. Fr.Jose Uppani and others [2020 (4) KLT 612], it was held that where an order under the Kerala Land Utilisation Order has been passed permitting the use of the property for other purposes and where conversion has been effected pursuant thereto, the further insistence of obtaining orders under the provisions of the Kerala Conservation of Paddy Land and Wetland Act, 2008 as amended in 2017 cannot be accepted and that the authorities are duty bound to take steps under the Kerala Land Tax Act for alterations/additions to be made in the revenue records and for reassessment of the land tax.

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In the above view of the matter, there will be a direction to the additional 5^th respondent to take up and consider Ext.P9 application preferred by the petitioner, in the light of the judgment referred to above and pass appropriate orders, after considering all relevant aspects of the matter including the nature and identity of the property and the fact whether the conversion had been carried out pursuant to Exts.P4 and P5 orders. If the facts stated are found to be correct and if the application is liable to be considered, then, appropriate steps

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WP(C) NO.734 OF 2023

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-: 5 :-

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shall be taken for correction of the entry/alteration of the revenue records by entering the property as garden land/dry land/purayidom. The entire proceedings shall be completed within a period of two months from the date of receipt of a copy of this judgment.

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This writ petition is ordered accordingly.

Sd/-

ANU SIVARAMAN JUDGE

Jvt/16.2.2023

WP(C) NO.734 OF 2023

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APPENDIX OF WP(C) 734/2023

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PETITIONER EXHIBITS

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Exhibit	P1 A TRUE COPY OF THE SALE DEED NO.3052/2008 OF THRIKKAKARA SRO, ERNAKULAM
Exhibit	P2 A TRUE COPY OF SALE DEED NO.242/2009 OF THRIKKAKARA SRO DATED 13.10.2008
Exhibit	P3 A TRUE COPY OF THE RELEVANT EXTRACTS OF THE DATA BANK AS NO.553 DATED 5.02.2021
Exhibit	P4 A TRUE COPY OF THE PROCEEDINGS NO.L5- 60763/07/K.DIS DATED 12.11.2007 OF THE DISTRICT COLLECTOR
Exhibit	P5 A TRUE COPY OF PROCEEDINGS NO.L5-60765/07/K.DIS. OF THE DISTRICT COLLECTOR DATED 15.11.2007
Exhibit	P6 TRUE COPIES OF THE APPLICATIONS FILED BY THE PETITIONER DATED 25.11.2022 UNDER SECTION 6 A OF THE KERALA LAND TAX ACT BEFORE THE 3RD RESPONDENT
Exhibit	P7 TRUE COPIES OF THE APPLICATIONS FILED BY THE PETITIONER DATED 25.11.2022 UNDER SECTION 6 A OF THE KERALA LAND TAX ACT BEFORE THE 3RD RESPONDENT
Exhibit	P8 A TRUE COPY OF THE ACKNOWLEDGMENT EVIDENCING RECEIPT OF EXT.P6 AND EXT.P7 BY THE 3RD RESPONDENT
Exhibit	P9 A TRUE COPY OF THE FORM A APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT

Anas Property Developers Private Ltd. v. the District Collector

Case brief

What is this about?

What did the court decide?

Anas Property Developers Private Ltd. v. the District Collector

Case brief

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