Brigade Hotel Ventures Limited, v. State of Kerala
Case brief
What is this about?
Landowners whose pre-2008-converted lands were classified as paddy in the data bank sought reclassification as Purayidom; the Tahsildar insisted on 25% of fair value under Rule 12(17). Relying on precedent holding that rule ultra vires Section 27A(13), the court quashed that condition and directed reclassification and tax reassessment.
What did the court decide?
Impugned orders quashed; 4th respondent directed to classify lands as Purayidom and reassess land tax without insisting on 25% fair value payment, within 6 weeks.