Allowed

Brigade Hospitality Sevices Limited, v. State of Kerala

Kerala HC9 Apr 2024WP(C)/21860/2022

Case brief

AI extract

What is this about?

The Court allowed three connected writ petitions filed by Brigade hospitality entities challenging orders requiring land tax reassessment. The judgment quashed orders insisting on remitting 25% of fair value under specific rules, directing instead that applications for classifying land as Purayidom be considered without that condition.

What did the court decide?

Impugned orders quashed; directions to respondent to reconsider applications without 25% remittance requirement, classify as Purayidom, and reassess tax within 6 weeks.

Brigade Hospitality Sevices Limited, Vs State of Kerala — Property and Title | Kerala HC (2024)

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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 MOHAMMED NIAS C.P.

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TUESDAY, THE 9THDAY OF APRIL 2024 / 20TH CHAITHRA, 1946

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WP(C) NO. 22112 OF 2022

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PETITIONER:

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BRIGADE HOTEL VENTURES LIMITED, 29TH AND 30TH
FLOORS, WORLD TRADE CENTRE, BRIGADE GATEWAY
CAMPUS, 26/1, DR. RAJKUMAR ROAD, MALLESWARAM,
RAJAJI NAGAR, BANGALORE-560 055 HAVING BRANCH
OFFICE AT WORLD TRADE CENTRE, INFOPARK SEZ,
KUSUMAGIRI P.O, KAKKANAD, KOCHI - 30, REPRESENTED
BY ITS AUTHORIZED SIGNATORY MR. BENNY JOHN, SR.
MANAGER - NEW PROJECTS.
BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI
JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM
RAJA KANNAN

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RESPONDENTS:

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STATE OF KERALA, REPRESENTED BY THE SECRETARY TO

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1 GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. THE REVENUE DIVISIONAL OFFICER, PALA, KOTTAYAM -

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2 686 575

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THE TAHSILDAR, TALUK OFFICE, VAIKOM TALUK,

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3 KOTTAYAM DISTRICT - 686 141.

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THE TAHSILDAR (LAND RECORDS), TALUK OFFICE,

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4 VAIKOM, KOTTAYAM DISTRICT - 686 141.

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SMT.SHEEBA SABARINATH, GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 09.04.2024, ALONG WITH WP(C).21860/2022,
21833/2022, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:

¶19

W.P.(C) Nos.22112, 21833 and 21860 of 2022

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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 MOHAMMED NIAS C.P.

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TUESDAY, THE 9THDAY OF APRIL 2024 / 20TH CHAITHRA, 1946

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WP(C) NO. 21833 OF 2022

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PETITIONER:

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BRIGADE HOSPITALITY SERVICES LIMITED, 29TH AND
30TH FLOORS, WORLD TRADE CENTRE BRIGADE GATEWAY
CAMPUS, 26/1 DR. RAJKUMAR ROAD, MALLESWARAM
RAJAJI NAGAR, BANGALORE-560 055 HAVING BRANCH

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OFFICE AT WORLD TRADE CENTRE, INFOPARK SEZ
KUSUMAGIRI,PO, KAKKANAD, KOCHI - 30, REPRESENTED
BY ITS AUTHORIZED SIGNATORY MR. VINEET VERMA,

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EXECUTIVE DIRECTOR.

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BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI

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JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM

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RAJA KANNAN

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RESPONDENTS:

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STATE OF KERALA, REPRESENTED BY THE SECRETARY TO

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1 GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

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2 THE REVENUE DIVISIONAL OFFICER, PALA-686575.

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THE TAHSILDAR, TALUK OFFICE, VAIKOM TALUK

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3 KOTTAYAM DISTRICT - 686 141. THE TAHSILDAR (LAND RECORDS), TALUK OFFICE,

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4 VAIKOM, KOTTAYAM DISTRICT 686 141. BY ADVS. PUBLIC PROSECUTOR SHRI.K.P.JAYACHANDRAN,

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ADDL. ADVOCATE GENERAL

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BY SMT.SHEEBA - GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.04.2024, ALONG WITH WP(C).22112/2022 AND CONNECTED CASES
AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:

¶43

W.P.(C) Nos.22112, 21833 and 21860 of 2022

¶44

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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 MOHAMMED NIAS C.P.

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TUESDAY, THE 9THDAY OF APRIL 2024 / 20TH CHAITHRA, 1946

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WP(C) NO. 21860 OF 2022

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PETITIONER:

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BRIGADE HOSPITALITY SEVICES LIMITED, 29TH AND
30TH FLOORS, WORLD TRADE CENTRE, BRIGADE GATEWAY
CAMPUS, 26/1, DR. RAJKUMAR ROAD,
MALLESWARAM RAJAJI NAGAR, BANGALORE-560 055 ,
HAVING BRANCH OFFICE AT WORLD TRADE CENTRE,
INFOPARK SEZ, KUSUMAGIRI.PO, KAKKANAD, KOCHI -
30 , REPRESENTED BY ITS AUTHORIZED SIGNATORY MR.
VINEET VERMA, EXECUTIVE DIRECTOR.
BY ADVS. M.GOPIKRISHNAN NAMBIAR K.JOHN MATHAI

¶52

JOSON MANAVALAN KURYAN THOMAS PAULOSE C. ABRAHAM
RAJA KANNAN

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RESPONDENTS:

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STATE OF KERALA, REPRESENTED BY THE SECRETARY TO

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1 GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

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2 THE REVENUE DIVISIONAL OFFICER, PALA - 686575.

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THE TAHSILDAR, TALUK OFFICE, VAIKOM TALUK,

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3 KOTTAYAM DISTRICT - 686 141. THE TAHSILDAR (LAND RECORDS), TALUK OFFICE,

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4 VAIKOM, KOTTAYAM DISTRICT - 686 141. BY ADVS. PUBLIC PROSECUTOR SHRI.K.P.JAYACHANDRAN, ADDL. ADVOCATE GENERAL BY SMT.SHEEBA - GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR

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ADMISSION ON 09.04.2024, ALONG WITH WP(C).22112/2022 AND
CONNECTED CASES AND CONNECTED CASES, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:

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W.P.(C) Nos.22112, 21833 and 21860 of 2022

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JUDGMENT

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Dated this the 9th day of April, 2024

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In W.P.(C) No.22112 of 2022, petitioner is stated to be the

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owner in possession of a total extent of 230.44 Ares of land made up of 36.42 Ares in Sy.No.1/3A-18, 14.19 Ares in Sy.No.1/3A/5, 10.93 Ares in Sy.No.3/1-19, 14.97 Ares in Sy.No.1/3A/14, 8.09 Ares in Sy.No.1/3A-15, 9.71 Ares in Sy.No.1/3A-5, 7.69 Ares in Sy.No.1/3A-6, 26.30 Ares in Sy.No.1/3A-1-1, 17.80 Ares in Sy.No.1/3A/13, 6.47 Ares in Sy.No.1/3A/131, 20.22 Ares in Sy.No.1/3A-5-1, 4.03 Ares in Sy.No.1/3A/19, 38.45 Ares in Sy.No.1/3A-26 and 15.17 Ares in Sy.No.1/3A of Kulasekharamangalam Village, Vaikom Taluk of Kottayam District.

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In W.P.(C) No.21833 of 2022, the petitioner is stated to

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be the owner in possession of a total extent of 66.77 Ares of land comprised in Sy.No.1/3A, 37.63 Ares in Sy.No.1/3A/1, 24.88 Ares in Sy.No.1/3A/12,

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W.P.(C) Nos.22112, 21833 and 21860 of 2022

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3.84 Ares in Sy.No.1/3A/10, 11.74 Ares in Sy.No.1/3B, 26.31 Ares in Sy.No.1/3A/1/4, 4.05 Ares in Sy.No.1/3A/13, 13.96 Ares in Sy.No.1/3A/19, 4.05 Ares in Sy.No.1/3A/20, 42.49 Ares in Sy.No.1/3A/23, 30.36 Ares in Sy.No.1/3C, 12.95 Ares in Sy.No.1/3A/22, 2.02 Ares in Sy.No.3/1/12, 22.26 Ares in Sy.No.1/3A/7, 30.35 Ares in Sy.No.14/1 and 9.71 Ares in Sy.No.1/4 of Kulasekharamangalam Village, Vaikom Taluk of Kottayam District.

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In W.P.(C) No.21860 of 2022, the petitioner is stated to be

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the owner in possession of a total extent of 73 Ares of land made up of an extent of 33.75 Ares in Sy.No.128/10A, 1.21 Ares in Sy.No.128/6A, 12.14 Ares in Sy.No.128/6A-1, 6.07 Ares in Sy.No.128/6B-1, 1.13 Ares in Sy.No.128/6B-2, 6.15 Ares in Sy.No.128/1 and 12.55 Ares in Sy.No.128/5 of Kulasekharamangalam Village, Vaikom Taluk of Kottayam District.

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The petitioner claims that the lands were converted long before the coming into force of the Kerala Conservation of Paddy Land and Wet Land Act 2008. These lands were classified as paddy lands in the data bank. Petitioner had submitted applications under Clause 6(2) of the Kerala Land Utilization Order, seeking permission to utilize those lands for nonagricultural purposes. The said applications were allowed, directing the

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W.P.(C) Nos.22112, 21833 and 21860 of 2022

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petitioner to comply with the provisions contained in Sections 27A to 27C of the Kerala Conservation of Paddy Land and Wet land Act, 2008. This Court by Exhibit P2 judgment deleted that portion of the judgment which directed the petitioner to comply with Sections 27A to 27C. Thereafter, the petitioner preferred applications to re-assess/and also to cause an additional entry in the Basic Tax Register by classifying those lands as Purayidom instead of Nilam to refix the tax accordingly.

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The 3rd respondent, without considering the judgments on the point of this Court, passed orders on 06.12.2021 directing the petitioner to approach the 2nd respondent in accordance with amended provisions of the Act. The said order was again challenged by this Court which by Exhibit P5 judgment dated 18.05.2022, allowed the writ petition,quashed Exhibit P4 order, and directed to reconsider the matter. The 4th respondent reconsidered the matter and passed Exhibit P6 order directing the assessment of the subject land as puriyadom in the Basic Tax Register, and to refix the land tax, however, subject to the condition that the petitioner remits 25% of the fair value fixed as per schedule as stipulated in Rule 12(17) of the Kerala Conservation of Paddy land and Wetland

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W.P.(C) Nos.22112, 21833 and 21860 of 2022

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¶82

(Amendment) Rules, 2018.

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Learned counsel for the petitioner submits that the said order of the 4th respondent is clearly against the judgments of this Court in Sealand Builders Pvt. Ltd. v. Revenue Divisional Officer [2020 (5) KLT 56] and Tahsildar v. Renjith George [2020 (2) KLT 13]. In the case of Sealand ( Supra ), it is held that Rule 12 (17) ultra vires the provisions contained in Section 27A(13) and the same is unenforceable. It is also submitted that this Court had repeatedly held that when a party had filed a requisite application under Clause 6(2) of the KLU Order, before 30.12.2017, the same had to be considered based on Clause 6(2) of the KLU Order and not in terms of Section 27A of the 2008 Act. It is further held that the party cannot be compelled to pay the amounts as per the amended provisions of the Act. The Learned Government pleader also does not dispute the position of law which cannot be disputed.

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Given the above and on the basis of the above judgments, the impugned orders are quashed. There will be a direction to the 4th respondent to consider the applications in the writ petitions without insisting on remitting 25% of the fair value fixed as per the schedule,

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W.P.(C) Nos.22112, 21833 and 21860 of 2022

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stipulated in 12(17) of the Rules and to classify the land as Purayidam in the Basic Tax register and to re-asses the land tax within a period 6 weeks from the date of receipt of a copy of the judgment.

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These writ petitions are allowed as above.

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Sd/MOHAMMED NIAS C.P. JUDGE

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SSK/09/04

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W.P.(C) Nos.22112, 21833 and 21860 of 2022

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APPENDIX OF WP(C) 22112/2022

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PETITIONER EXHIBITS

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TRUE COPY OF THE ORDER NO.L7-2139/17, DATED
Exhibit P1
12.02.2019 PASSED BY THE 2ND RESPONDENT.
Exhibit P2TRUE COPY OF THE JUDGMENT IN W.P. (C).
NO.34804/2019, DATED 13.01.2020 OF THE
HON'BLE HIGH COURT OF KERALA.
Exhibit P3TRUE COPY OF THE APPLICATION DATED 30.11.2021
SUBMITTED BY THE PETITIONER TO THE 3RD
RESPONDENT (WITHOUT ENCLOSURES).
TRUE COPY OF THE ORDER NO.C2-9016/2021, DATED
Exhibit P4
06.12.2021 PASSED BY THE 3RD RESPONDENT.
TRUE COPY OF THE JUDGMENT DATED 18.05.2022 IN
Exhibit P5
WP(C) NO.2182/2022 OF THIS HON'BLE COURT.
TRUE COPY OF THE ORDER NO.C2-9016/2021, DATED
Exhibit P6
17.06.2022 PASSED BY THE 4TH RESPONDENT.

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W.P.(C) Nos.22112, 21833 and 21860 of 2022

¶97

¶98

APPENDIX OF WP(C) 21833/2022

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PETITIONER EXHIBITS

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TRUE COPY OF THE ORDER NO.L7-2138/17, DATED
Exhibit P1
15.02.2019 PASSED BY THE 2ND RESPONDENT.
TRUE COPY OF THE JUDGMENT IN W.P.(C)
Exhibit P2
NO.34699/2019, DATED 13.01.2020.
Exhibit P3TRUE COPY OF THE APPLICATION DATED 30.11.2021
SUBMITTED BY THE PETITIONER TO THE 3RD
RESPONDENT.

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TRUE COPY OF THE ORDER NO.C2-9015/2021, DATED
Exhibit P4
06.12.2021 PASSED BY THE 3RD RESPONDENT.
Exhibit P5TRUE COPY OF THE JUDGMENT DATED 07.03.2022 IN
WP(C).NO.4702/2022 OF THE HON'BLE HIGH COURT
OF KERALA.
TRUE COPY OF THE ORDER, NO.C2-9015/2021, DATED
Exhibit P6
16.05.2022 PASSED BY THE 4TH RESPONDENT.

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W.P.(C) Nos.22112, 21833 and 21860 of 2022

¶103

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APPENDIX OF WP(C) 21860/2022

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PETITIONER EXHIBITS

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TRUE COPY OF THE ORDER NO.L7-2137/17, DATED
Exhibit P1
15.02.2019 PASSED BY THE 2ND RESPONDENT.
TRUE COPY OF THE JUDGMENT IN W.P.(C).
Exhibit P2
NO.34811/2019, DATED 13.01.2020
TRUE COPY OF THE APPLICATION DATED 30.11.2021

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Exhibit P3SUBMITTED BY THE PETITIONER TO THE 3RD
RESPONDENT.

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TRUE COPY OF THE ORDER NO.C2-9017/2021, DATED
Exhibit P4
06.12.2021 PASSED BY THE 3RD RESPONDENT.
TRUE COPY OF THE JUDGMENT DATED 07.03.2022 IN

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Exhibit P5WP(C).NO.4722/2022 OF THE HON'BLE HIGH COURT
OF KERALA.
TRUE COPY OF THE ORDER, NO.C2-9017/2021, DATED
Exhibit P6
16.05.2022 PASSED BY THE 4TH RESPONDENT.

Brigade Hospitality Sevices Limited, v. State of Kerala

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Brigade Hospitality Sevices Limited, v. State of Kerala

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