Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 10TH DAY OF SEPTEMBER 2021 / 19TH BHADRA, 1943 WP(C) NO. 29108 OF 2020 PETITIONER: CHANDRIKA DEVI.K, AGED 69 YEARS, W/O.LATE M.NARAYANAN NAIR, G-4, GALAXY CLIFFORD, CHILAVANNUR, KADAVANTHRA, KOCHI-682020. BY ADVS. SRI.B.SAJEEV KUMAR SRI.THOMAS JOHN AMBOOKEN SRI.P.O.ANTONY SMT.BLOSSOM MATHEW RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE DISTRICT COLLECTOR, ERNAKULAM, COLLECTORATE, KAKKANAD, KOCHI-682030. 3 REVENUE DIVISIONAL OFFICER, FORT KOCHI, REVENUE DIVISION OFFICE, FORT KOCHI, KOCHI-682001. 4 THE TAHSILDAR (LR), KANAYANNUR TALUK, ERNAKULAM, KOCHI-682011. 5 THE VILLAGE OFFICER, THEKKUMBHAGOM VILLAGE OFFICE, TRIPUNITHURA, KOCHI-682020. 6 THE LOCAL LEVEL MONITORING COMMITTEE, THRIPUNITHURA, REPRESENTED BY ITS CONVENOR, AGRICULTURAL OFFICER, AGRICULTURAL OFFICE, TRIPUNITHURA, KOCHI-682301.
SRI.SYAMANTHAK B.S., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.09.2021, ALONG WITH WP(C).2091/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: :2 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 10TH DAY OF SEPTEMBER 2021 / 19TH BHADRA, 1943 WP(C) NO. 2091 OF 2021 PETITIONER: A.RAMACHANDRAN, AGED 69 YEARS, S/O.K.BALAKRISHNA MENON, INDEEVARAM, LIONS CLUB ROAD, NF GATE, TRIPUNITHURA-682 301. BY ADVS. SRI.B.SAJEEV KUMAR SRI.THOMAS JOHN AMBOOKEN SRI.P.O.ANTONY SMT.BLOSSOM MATHEW RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2 THE DISTRICT COLLECTOR, ERNAKULAM, COLLECTORATE, KAKKANAD, KOCHI-682 030. 3 REVENUE DIVISIONAL OFFICER, FORT KOCHI, REVENUE DIVISION OFFICE, FORT KOCHI, KOCHI-682 001. 4 THE TAHSILDAR (LR), KANAYANNUR TALUK, ERNAKULAM, KOCHI-682 011. 5 THE VILLAGE OFFICER, THEKKUMBHAGOM VILLAGE OFFICE, TRIPUNITHURA, KOCHI-682 011. 6 THE LOCAL LEVEL MONITORING COMMITTEE, THRIPUNITHURA, REPRESENTED BY ITS CONVENOR, AGRICULTURAL OFFICER, AGRICULTURAL OFFICE, TRIPUNITHURA, KOCHI-682 301. SRI.SYAMANTHAK B.S, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 10.09.2021, ALONG WITH WP(C).2106/2021, DELIVERED THE FOLLOWING: :3 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 10TH DAY OF SEPTEMBER 2021 / 19TH BHADRA, 1943 WP(C) NO. 2106 OF 2021 PETITIONER: M.BHADRAN, AGED 67 YEARS, S/O. K. MADHAVAN, MANGALATH HOUSE, VIVEK NAGAR, KADAVANTHARA P.O., KOCHI 682 020. BY ADVS. SRI.B.SAJEEV KUMAR SRI.THOMAS JOHN AMBOOKEN SMT.BLOSSOM MATHEW RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2 THE DISTRICT COLLECTOR, ERNAKULAM, COLLECTORATE, KAKKANAD, KOCHI 682 030. 3 REVENUE DIVISIONAL OFFICER, FORT KOCHI, REVENUE DIVISION OFFICE, FORT KOCHI, KOCHI 682 001. 4 THE TAHSILDAR (LR), KANAYANNUR TALUK, ERNAKULAM , KOCHI 682 011. 5 THE VILLAGE OFFICER, THEKKUMBHAGOM VILLAGE OFFICE, TRIPUNITHURA, KOCHI 682 030. 6 THE LOCAL LEVEL MONITORING COMMITTEE, THRIPUNITHURA, REPRESENTED BY ITS CONVENOR, AGRICULTURAL OFFICER, AGRICULTURAL OFFICE, TRIPUNITHURA, KOCHI 682 301.
SRI.SYAMANTHAK B.S., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.09.2021, ALONG WITH WP(C).2091/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: :4 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 10TH DAY OF SEPTEMBER 2021 / 19TH BHADRA, 1943 WP(C) NO. 2613 OF 2021 PETITIONER: SASEENDRAN K.V., AGED 65 YEARS, S/O. VELAYUDHAN K.P., G-278, SS ENCLAVE, PANAMPILLY NAGAR, KOCHI-36. BY ADVS. SRI.B.SAJEEV KUMAR SRI.THOMAS JOHN AMBOOKEN SMT.BLOSSOM MATHEW RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE DISTRICT COLLECTOR, ERNAKULAM, COLLECTORATE, KAKKANAD, KOCHI-682030. 3 REVENUE DIVISIONAL OFFICER, FORT KOCHI, REVENUE DIVISION OFFICE, FORT KOCHI, KOCHI-682001. 4 THE TAHSILDAR (LR), KANAYANNUR TALUK, ERNAKULAM, KOCHI-682011. 5 THE VILLAGE OFFICER, THEKKUMBHAGOM VILLAGE OFFICE, TRIPUNITHURA, KOCHI-682020. 6 THE LOCAL LEVEL MONITORING COMMITTEE, THRIPUNITHURA, REPRESENTED BY ITS CONVENOR, AGRICULTURAL OFFICER, AGRICULTURAL OFFICE, TRIPUNITHURA, KOCHI-682301. SRI.SYAMANTHAK B.S., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 10.09.2021, ALONG WITH WP(C).2091/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: :5 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 10TH DAY OF SEPTEMBER 2021 / 19TH BHADRA, 1943 WP(C) NO. 3013 OF 2021 PETITIONER: S.SURAJAMBIKA, AGED 73 YEARS, W/O. VENUGOPALA KURUP, SREERAGAM, KUMARANASAN ROAD, KALOOR P.O, KOCHI-682 017 BY ADVS. SRI.B.SAJEEV KUMAR SRI.THOMAS JOHN AMBOOKEN SRI.P.O.ANTONY SRI.BLOSSOM MATHEW RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001 2 THE DISTRICT COLLECTOR, ERNAKULAM, COLLECTORATE, KAKKANAD, KOCHI-682 030 3 REVENUE DIVISIONAL OFFICER, FORT KOCHI, REVENUE DIVISION OFFICE, FORT KOCHI, KOCHI-682 001 4 THE TAHSILDAR (LR), KANAYANNUR TALUK, ERNAKULAM, KOCHI-682 011 5 THE VILLAGE OFFICER, THEKKUMBHAGOM VILLAGE OFFICE, TRIPUNITHURA, KOCHI-682 020 6 THE LOCAL LEVEL MONITORING COMMITTEE, THRIPUNITHURA, REPRESENTED BY ITS CONVENOR, AGRICULTURAL OFFICER, AGRICULTURAL OFFICE, TRIPUNITHURA, KOCHI-682 301
SRI.SYAMANTHAK B.S., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.09.2021, ALONG WITH WP(C).2091/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: :6 :
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE N.NAGARESH FRIDAY, THE 10TH DAY OF SEPTEMBER 2021 / 19TH BHADRA, 1943 WP(C) NO. 3036 OF 2021 PETITIONER: MAYI PRADEEP, AGED 47 YEARS, W/O.PRADEEP S., SOUDHA, KAMUKINCODE, KADANGAVILA P.O., NEYATTINKARA, THIRUVANANTHAPURAM - 695 123. BY ADVS. SRI.B.SAJEEV KUMAR SRI.THOMAS JOHN AMBOOKEN SMT.BLOSSOM MATHEW RESPONDENTS:
1 STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 2 THE DISTRICT COLLECTOR, ERNAKULAM, COLLECTORATE, KAKKANAD, KOCHI - 682 030. 3 REVENUE DIVISIONAL OFFICER, FORT KOCHI, REVENUE DIVISION OFFICE, FORT KOCHI, KOCHI - 682 001. 4 THE TAHSILDAR (LR), KANAYANNUR TALUK, ERNAKULAM, KOCHI - 682 011. 5 THE VILLAGE OFFICER, THEKKUMBHAGOM VILLAGE OFFICE, TRIPUNITHURA, KOCHI - 682 020. 6 THE LOCAL LEVEL MONITORING COMMITTEE, THRIPUNITHURA, REPRESENTED BY ITS CONVENOR, AGRICULTURAL OFFICER, AGRICULTURAL OFFICE, TRIPUNITHURA, KOCHI - 682 301. SRI.SYAMANTHAK B.S., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 10.09.2021, ALONG WITH WP(C).2091/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: :7 :
JUDGMENT
Dated this the 10th day of September, 2021 [WP(C) Nos.29108/2020, 2091/2021, 2106/2021, In all these six writ petitions, the petitioners hold properties in Thekkumbhagam Village in Kanayannur Taluk of Ernakulam District. According to the petitioners, the sale deeds will show that the properties were converted long ago and the vendors of the properties had obtained Development Permits. The vendors had even obtained orders under Clause 6(2) of the Kerala Land Utilisation Order.
2. However, their property is shown as 'Nilam' in
Revenue records. The petitioners submitted applications for reassessment of basic tax taking into account the actual nature of the property and to change the nature of the property as 'Purayidam' in Revenue records. But, their applications have not been favourably considered. The :8 : petitioners would submit that their case is squarely covered by the dictum laid down by this Court in Tahsildar v. Renjith George [2020 (2) KLT 13].
3. The learned Government Pleader would submit that
as the petitioners have already submitted applications in Form-5 invoking the provisions of the Kerala Conservation of Paddy Land and Wetland Rules, 2008, the said applications will have to be considered first, before considering the claims of the petitioners for reassessment of tax.
4. Heard the learned counsel for the petitioners and the learned Government Pleader representing the respondents.
5. The petitioners have filed applications in Form-5
which are statutory in nature. The petitioners have also filed applications invoking Section 6A of the Kerala Land Tax Act. The applications being statutory in nature, those are to be considered in accordance with law within a reasonable period. In the circumstances, the writ petitions are disposed of directing the 3rd respondent-Revenue Divisional Officer to :9 : consider the Form-5 applications submitted by the petitioners within a period of 12 weeks, if those applications are received with all supporting documents. The Tahsildar shall consider the applications submitted by the petitioners for reassessment of tax within a further period of six weeks, thereafter. The petitioners shall produce a copy of the writ petitions along with certified copy of this judgment before the Revenue Divisional Officer. Sd/- N. NAGARESH, JUDGE aks/13.09.2021 : 10 : APPENDIX OF WP(C) 29108/2020 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE SALE DEED NO.2256/1996 OF THE THRIPPUNITHURA SRO DATED 05.07.1996. EXHIBIT P2 TRUE COPY OF THE DEVELOPMENT PERMIT 11.06.1996 OBTAINED BY MR.TOMY. EXHIBIT P3 TRUE COPY OF THE DEVELOPMENT PERMIT 04.06.1996 OBTAINED BY MR.ARAVIND KUMAR. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 22.01.1996 KERALA LAND UTILISATION ORDER 1967. EXHIBIT P5 TRUE COPY OF THE ORDER DATED 22.01.1996 KERALA LAND UTILISATION ORDER 1967. EXHIBIT P6 TRUE COPY OF THE RELEVANT EXTRACT OF THE DATA BANK. EXHIBIT P7 TRUE COPY OF THE APPLICATION DATED 22.05.2020 SUBMITTED BY THE PETITIONER BEFORE THE 6TH RESPONDENT. EXHIBIT P8 TRUE COPY OF THE RECEIPT ISSUED BY THE 6TH RESPONDENT. EXHIBIT P9 TRUE COPY OF THE APPLICATION DATED 03.12.2020 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P10 TRUE COPY OF THE POSTAL RECEIPT DATED 04.12.2020. : 11 : APPENDIX OF WP(C) 2091/2021 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE SALE DEED NO.2262/1996 OF THE THRIPUNITHRUA SRO. EXHIBIT P2 TRUE COPY OF THE DEVELOPMENT PERMIT DATED 04.06.1996 OBTAINED BY MR.ARAVIND KUMAR. EXHIBIT P3 TRUE COPY OF THE DEVELOPMENT PERMIT DATED 11.06.1996 OBTAINED BY MR.TOMY. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 22.01.1996 KEALA LAND UTILIZATION ORDER 1967. EXHIBIT P5 TRUE COPY OF THE ORDER DATED 22.01.1996 KERALA LAND UTILISATION ORDER 1967. EXHIBIT P6 TRUE COPY OF THE RELEVANT EXTRACT OF THE DATA BANK. EXHIBIT P7 TRUE COPY OF THE APPLICATION DATED 22.08.2017 SUBMITTED BY THE PETITIONER BEFORE THE 6TH RESPONDENT. EXHIBIT P8 TRUE COPY OF THE RECEIPT ISSUED BY THE 6TH RERSPONDENT. EXHIBIT P9 TRUE COPY OF THE APPLICATION DATED 03.12.2020 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P10 TRUE COPY OF THE RECEIPT DATED 09.12.2020 ISSUED BY THE 4TH RESPONDENT. Exhibit P11 TRUE COPY OF THE APPLICATION FILED BY THE 3RD RESPONDENT BY REGISTERED POST. Exhibit P12 TRUE COPY OF THE POSTAL RECEIPT. : 12 : APPENDIX OF WP(C) 2106/2021 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE SALE DEED NO. EXHIBIT P2 TRUE COPY OF THE DEVELOPMENT PERMIT DATED 4/6/1996 OBTAINED BY MR ARAVIND KUMAR. EXHIBIT P3 TRUE COPY OF THE DEVELOPMENT PERMIT DATED 11/6/1996 OBTAINED BY MR. TOMY. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 22.01.1996 KERALA LAND UTILISATION ORDER 1967 K.DI EXHIBIT P5 TRUE COPY OF THE ORDER DATED 22.01.1996 KERALA LAND UTILISATION ORDER 1967. EXHIBIT P6 TRUE COPY OF THE RELEVANT EXTRACT OF THE DATA BANK. EXHIBIT P7 TRUE COPY OF THE RECEIPT ISSUED BY THE 6TH RESPONDENT. EXHIBIT P8 TRUE COPY OF THE APPLICATION DATED BEFORE THE 4TH RESPONDENT. EXHIBIT P9 TRUE COPY OF THE RECEIPT DATED RESPONDENT. Exhibit P10 TRUE COPY OF THE APPLICATION FILED BY THE PETITIONER BY REGISTERED POST. Exhibit P11 TRUE COPY OF THE POSTA RECEIPT ISSUED BY THE 4 TH RESPONDENT. : 13 : APPENDIX OF WP(C) 2613/2021 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE SALE DEED NO.2078/1996 OF THE THRIPUNITHURA SRO. EXHIBIT P2 TRUE COPY OF THE DEVELOPMENT PERMIT DATED 4.6.1996 OBTAINED BY MR.ARAVIND KUMAR. EXHIBIT P3 TRUE COPY OF THE DEVELOPMENT PERMIT DATED 11.6.1996 OBTAINED BY MR.TOMY. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 22.1.1996 KERALA LAND UTILISATION ORDER, 1967. EXHIBIT P5 TRUE COPY OF THE ORDER DATED 22.1.1996 KERALA LAND UTILISATION ORDER 1967. EXHIBIT P6 TRUE COPY OF THE RELEVANT EXTRACT OF THE DATA BANK. EXHIBIT P7 TRUE COPY OF THE APPLICATION DATED
1.1.2021 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT UNDER FORM 5 AS PROVIDED FOR IN THE KERALA CONSERVATION OF PADDY LAND AND WET LAND ACT, 2008.
EXHIBIT P8 TRUE COPY OF THE POSTAL RECEIPT. EXHIBIT P9 TRUE COPY OF THE APPLICATION DATED 9.12.2020 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P10 TRUE COPY OF THE RECEIPT DATED 15.12.2020 ISSUED BY THE 4TH RESPONDENT. : 14 : APPENDIX OF WP(C) 3013/2021 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE SALE DEED NO. EXHIBIT P2 TRUE COPY OF THE DEVELOPMENT PERMIT DATED 4.6.1996 OBTAINED BY MR. ARAVIND KUMAR. EXHIBIT P3 TRUE COPY OF THE DEVELOPMENT PERMIT DATED 11.6.1996 OBTAINED BY MR. TOMY. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 22.01.1996 KERALA LAND UTILISATION ORDER, 1967. EXHIBIT P5 TRUE COPY OF THE ORDER DATED 22.01.1996 KERALA LAND UTILISATION ORDER 1967. EXHIBIT P6 TRUE COPY OF THE RELEVANT EXTRACT OF THE DATA BANK. EXHIBIT P7 TRUE COPY OF THE APPLICATION DATED 29.12.2020 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT. EXHIBIT P8 TRUE COPY OF THE POSTAL RECEIPT. EXHIBIT P9 TRUE COPY OF THE APPLICATION DATED 10.12.2020 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P10 TRUE COPY OF THE RECEIPT DATED 15.12.2020 ISSUED BY THE 4TH RESPONDENT. : 15 : APPENDIX OF WP(C) 3036/2021 PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE SALE DEED NO.2261/1996 OF THE THRIPUNITHRA SRO DATED 8.7.1996. EXHIBIT P2 TRUE COPY OF THE DEVELOPMENT PERMIT DATED 4/6/1996 OBTAINED BY MR.ARAVIND KUMAR. EXHIBIT P3 TRUE COPY OF THE DEVELOPMENT PERMIT DATED 11/6/1996 OBTAINED BY MR.TOMY. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 22/01/1996 KERALA LAND UTILISATION ORDER, 1967. EXHIBIT P5 TRUE COPY OF THE ORDER DATED 22/01/1996 KERALA LAND UTILISATION ORDER 1967. EXHIBIT P6 TRUE COPY OF THE RELEVANT EXTRACT OF THE DATA BANK. EXHIBIT P7 TRUE COPY OF APPLICATION DATED BEFORE THE 3RD RESPONDENT. EXHIBIT P8 TRUE COPY OF THE POSTAL RECEIPT. EXHIBIT P9 TRUE COPY OF THE APPLICATION DATED BEFORE THE 4TH RESPONDENT. EXHIBIT P10 TRUE COPY OF THE RECEIPT DATED RESPONDENT. SR