The court ruled that the exemption from reclamation fees applies only to land up to 25 cents, and any excess land is subject to the full fee, emphasizing strict interpretation of notifications.

JUDGMENT

SANJAY KAROL, J.

Leave Granted.

2. The issue in these appeals is the construction of a Government Notification exempting the payment of fee upon reclamation of land originally reflected in the records of the State as ‘paddy land’ in accordance with the Kerala Conservation of Paddy Land and Wetland Act, 2008 [“The Act”]. The Learned Single Judge vide judgment and order dated 6th February 2023 [In W.P (C) 23400 of 2022] passed in WP(C)No. 23400/2022 held that the fee payable by a person would be calculable for the portion of land that is in excess of 25 cents, since that much stands exempted. Such a finding in law was confirmed by the learned Division Bench vide judgment and order dated 1st August 2023 in WA No.983/2023, and a review filed thereagainst in R.P. No. 894/2023 was dismissed by order dated 4th October 2023. The appellant-State takes exception to such a reading of the Notification, and hence, it is before us.

3. The background in which the writ petitions, their findings and subsequent review petition impugned herein, arose, is: -

3.1 The Respondent is the owner of land measuring 14.57 acres having Survey Number 97/2 of Karikode Village in Thodupuzha Taluk. On 26th October 2019, with the intention of putting the land to alternate use, i.e., using it to secure an education loan, made an application to the competent authority under Form 6 of Section 27 of the Act. Thereafter an application was further made to remove the said land from the ‘data bank’, under Form 5 of the Act.

3.2 The Revenue Officer, Idduki, by way of Notice dated 27th January 2021, informed the respondent that the property is de-notified as per the Act, thereby, she was also directed to deposit a sum of Rs. 1,74,840/-, which is 10% of the value of the property, which totals to Rs.17,40,000/-. The relevant extract thereof, is as below: -

“As per reference no.1 you had submitted application for the change of nature of 14.57 Are property situated at survey no. 97/2, Thodupuzha Taluk, Karikod Village, Block 33. The property mentioned as field in the revenue records. As per reference no.2 the Kerala paddy and wetland (amendment act 2018) section 12(9) the nature of the unnotified land can be change by the panchayat on payment of 10% of the property value for properties having the measurement of 20.23 Are. As per reference no.5 report, it is understood that the applicant’s property comes with the panchayat limit. As per reference no.6 The Kerala Paddy and wetland (amendment act 2018) Rule (4E) (4F) the property has been removed from the data bank of the Kerala paddy. Hence, the applicant’s property is not in the data bank therefore as per the Kerala paddy and wetland (amendment act 2018) the property is unnotified.

It is understood from the application that the nature of the property needs to be changed for the purpose of taking education loan. As per the Kerala paddy and wetland (amendment act 2018) rule 12(9) if the nature of property which needs to be changed is above 3000 square feet, for every square feet, a fees of Rs.100/- need to be remitted. If there no plan of constructing any building in the applicant’s property, then there is no need of remitting any fees.

Under the Kerala paddy and wetland (amendment act 2018) section 27A for change of nature of the unnotified land, the value of the property will be considered as; the value of the property situated near to the applicant’s property, and if there is no value is fixed for the nearby properties, then the value will be fix according to the nature of the property. Hence as per reference no.3 circular the property comprising survey no.95/1 is the nearby property to the applicant’s property and as per the registered the value of that property is mentioned as 60,000/- for 1 Are. Hence the fees for the present application can be considered according to the value of the nearby property. As per reference no.7 the Karikod village officer has valued the property accordingly. Hence the amount needs to be paid f