Back
2018 Supreme(Ker) 938
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ALEXANDER THOMAS, J.
Nisamudheen - Petitioners
Versus
State of Kerala - Respondents
WP(C).No. 40185 of 2018
Decided On : 11-12-2018
For the Petitioners: Advs. Smt. K.P. Santhi, Sri. Rilgin V. George.
For the Respondents: Sri. Saigi Jacob Palatty, Sr. Govt. Pleader.
Important points:
• The Kerala Land Tax Rules, 1972 and the Transfer of Registry Rules, 1966, it does not mean that the functionaries who are responsible for the administration and enforcement of the rules, does not have any inherent power to envisage and stipulate about the format of the receipt in the matter of acceptance of basic land tax.
• Sec.6(2) - mandates that notwithstanding anything contained in sub-section(1) of Sec.6, where land-holder or other person liable to pay basic tax proves to the satisfaction of the prescribed authority that the gross income from any land was less than twenty four rupees and seventy paise per are per annum, the basic tax payable on such land shall be at the rate fixed by the prescribed authority calculated at one-fifth of the gross income from such land, etc.-Sub-section (3) of Sec. 6 -stipulates that an application for fixation of the rate of basic tax under sub-section (2) of Sec.6 shall be in the form specified by the Government by notification in the Gazette and shall be made to the prescribed authority within the prescribed time. -Sec.6A - deals with assessment of basic tax. Subsection 1 of Sec.6A stipulates that basic tax payable in respect of any land shall be assessed in the manner provided in sub-section (2) to (4) of that section. - Sub-section (2) of Sec.6A ;- deals with the issuance of provisional notice on demand in the prescribed proforma and further steps thereon.
Headnote:The Kerala Land Tax Act, 1961- Sec.6 - Deals with rate of basic tax and criteria for fixation of rate of basic tax- The Kerala Land Tax Rules, 1972 – Rule 5(1) 5(2) Rule 6 Rule 8 (i) (ii) (iii) (iv) or the Transfer of Registry Rules, 1966- No specific proforma of the land tax receipt has been prescribed either in the Land Tax Rules or in the Transfer of Registry Rules, it will not lead to a situation that the respondents are incompetent to mention the nature of the land in the land tax receipt.
Statements of Facts:
The petitioner claims to be the owner having title, possession and enjoyment of properties having extent of 38.85 ares of land in Sy. Nos. 200/1, 2, 3, 4, 5, 6, 7, 8 & 13, and 6.33 ares of land in Sy.Nos.191/8/2, 191/14 & 191/8 of Thrikkakara North Village, Kanayannur Taluk, Ernakulam Revenue District as per Ext.P-1 registered sale deed No.2094/2018 of SRO, Edapally and Ext.P-2 sale deed No.2095/2018 of SRO, Edapally, respectively. The petitioner had submitted applications for granting mutation in respect of the above said properties as per the provisions contained in the Transfer of Registry Rules, 1966. The properties has been mutated in favour of the petitioner and land tax has also been accepted from the petitioner and Ext.P-4 land tax receipt dated 22.10.2018 has also been issued by the 4th respondent Village Officer for the above said properties. The limited contention raised by the petitioner is that the form for land tax receipt as shown in Ext.P-4 is not prescribed either in the Land Tax Rules, 1972 or the Transfer of Registry Rules, 1966. Accordingly the petitioner would content that the competent revenue officials like the Tahsildar/Village Officer etc have no jurisdiction to prescribe a proforma as conceived by them in order to show the nature of the land and that this Court may direct that the action in that regard is without authority of law and this Court may direct that the entry made in Ext.P-4 describing the nature of the land whether it is dry-land, wetland etc should not be stated etc.- Direction or order compelling the 4th respondent to issue tax receipt without entering the status of the land as shown in the BTR
Finding of the Court:
No specific proforma is prescribed under the above said Rules in the matter of land tax receipts, it does not mean that the authorities concerned are denuded of their competence even in exercise of their inherent & ancillary powers to stipulate the proforma of the land tax receipts.
Result : The Writ Petition (Civil) Disposed.
1. The prayers in the above Writ Petition (Civil) are as follows.
"i. Issue a writ of mandamus or such other writ, direction or order compelling the 4th respondent to issue tax receipt without entering the status of the land as shown in the BTR;
ii. Issue such other writ, direction or order as is deemed just and necessary in the facts, features and circumstances of the case."
2. Heard Smt. K.P. Santhi, learned counsel appearing for the petitioner and Sri. Saigi Jacob Palatty, learned Senior Government Pleader appearing for the official respondents 1 to 4.
3. The petitioner claims to be the owner having title, possession and enjoyment of properties having extent of 38.85 ares of land in Sy. Nos. 200/1, 2, 3, 4, 5, 6, 7, 8 & 13, and 6.33 ares of land in Sy.Nos.191/8/2, 191/14 & 191/8 of Thrikkakara North Village, Kanayannur Taluk, Ernakulam Revenue District as per Ext.P-1 registered sale deed No.2094/2018 of SRO, Edapally and Ext.P-2 sale deed No.2095/2018 of SRO, Edapally, respectively. According to the petitioner, the lands in question has been classified as converted land prior to 2008 as evident from the entry in that regard in the draft data bank published in accordance with the provisions contained in the Kerala Conservation of Paddy and Wet Lands Act, 2008. The petitioner had submitted applications for effective mutation of said properties and had submitted Ext.P-3 application dated 5.9.2018 for granting mutation in respect of the above said properties as per the provisions contained in the Transfer of Registry Rules, 1966. The properties has been mutated in favour of the petitioner and land tax has also been accepted from the petitioner and Ext.P-4 land tax receipt dated 22.10.2018 has also been issued by the 4th respondent Village Officer for the above said properties. It is mentioned in the remarks column therein that the land in question is (paddy-land). The limited contention raised by the petitioner is that the form for land tax receipt as shown in Ext.P-4 is not prescribed either in the Land Tax Rules, 1972 or the Transfer of Registry Rules, 1966. Accordingly the petitioner would content that the competent revenue officials like the Tahsildar/Village Officer etc have no jurisdiction to prescribe a proforma as conceived by them in order to show the nature of the land and that this Court may direct that the action in that regard is without authority of law and this Court may direct that the entry made in Ext.P-4 describing the nature of the land whether it is dry-land, wetland etc should not be stated etc.
4. Kerala Land Tax Rules, 1972 has been framed under the enabling provisions contained in Sec.20 of the Kerala Land Tax Act, 1961. Rule 4 of the Kerala Land Tax Act, 1972 envisages that a register called the Basic Tax Register (BTR) shall be maintained in all the Village and Taluk Offices.
Sec.6 of the Kerala Land Tax Act, 1961 deals with rate of basic tax and criteria for fixation of rate of basic tax.
Sec.6(2) mandates that notwithstanding anything contained in sub-section(1) of Sec.6, where land-holder or other person liable to pay basic tax proves to the satisfaction of the prescribed authority that the gross income from any land was less than twenty four rupees and seventy paise per are per annum, the basic tax payable on such land shall be at the rate fixed by the prescribed authority calculated at one-fifth of the gross income from such land, etc.
Sub-section (3) of Sec. 6 stipulates that an application for fixation of the rate of basic tax under sub-section (2) of Sec.6 shall be in the form specified by the Government by notification in the Gazette and shall be made to the prescribed authority within the prescribed time.
Sec.6A deals with assessment of basic tax. Subsection 1 of Sec.6A stipulates that basic tax payable in respect of any land shall be assessed in the manner provided in sub-section (2) to (4) of that section.
Sub-section (2) of Sec.6A deals with the issuance of provisional notice on demand in
