IMPORTANT POINT
Where a party is entitled for the benefit of Sec. 27A(A)(6) and also secures grant of building permit, etc. then the party concerned is equally entitled to maintain an application in terms of Sec. 27C(2) r/w Sec. 6A of the Kerala Land Tax Act before the competent Tahsildar concerned for re-assessment of the subject property under Kerala Land Tax Act and to secure additional entries in the BTR to show the changed nature of the land as ‘garden land/purayidam’ instead of the earlier BTR entries as ‘nilam/paddy land’ so that higher land tax is collected from the land holder concerned.

JUDGMENT :

ALEXANDER THOMAS, J.

1. The case set up in this Writ Petition (Civil) is as follows:

The petitioner has purchased 4.10 Ares of land by Ext. P-1 Assignment Deed. The said property is having 2 Taks, first Tak in 265/1A/12/9 0.25.5 ares and the second tak in 265/1A/12/a 3.85 ares. The petitioner does not have any other land on the earth. The petitioner is working as an assistant in a Chicken stall and is belonging to BPL category. Though the sale-deed shows the land as paddy land, Ext. P-2 Data Bank shows that it was converted as Garden Land 25 years before the commencement of the Act 28 of 2008. Since the petitioner is having only 4.10 Ares of land and the building proposed to be constructed is only 118.48 M2 (1275 Sq. Feet) and the construction being carried out in 3.85 ares in the second Tak, the petitioner is entitled to get the benefit of 27(A) (6) of Act 28/2008. The said benefit is rejected for the reason that exemption is applicable only to such persons who are holding 4.04 Ares of land equivalent to 10 cents. As a matter of fact Exhibit P9 stop memo shows that the construction is proposed to be carried out in 3.85 ares, second Tak of Exhibit P1 deed. Exhibit P2 data bank shows that the property had already been converted 25 years before the commencement of Act 28/2008. Thus, as the land is not un-notified land, Section 27A of the Kerala Conservation of Paddy Land and Wet Land Act, is not applicable. Further only because the land held by the petitioner is having a fractional larger extent than 10 cents, the petitioner cannot be denied the benefit of Section 27(A) (6) of Act 28 of 2008. At any rate the petitioner is entitled to get the benefit at least for the 10 cents of land covered by Exhibit P1 deed. Though the petitioner earlier filed WP (C) No. 8813 of 2020, the same was withdrawn since necessary pleadings and reliefs were not made therein. Hence this Writ Petition is filed for a declaration that the petitioner is entitled to get the benefit of Section 27 (A) (6) of Act 28/2008 and he can proceed with the construction in 10 cents of land out of 10.1 cents land converted by Exhibit P1 deed.

It is in the light of these factual averments, that the petitioner has filed the instant Writ Petition seeking the following reliefs:

“(i) Issue a Writ of certiorari or any other appropriate writ, order or direction, Exhibit P-9 stop memo.

(ii) To declare that the petitioner is entitled to get the benefit of Section 27(A) (6) of Act 28 of 2008 and that he can proceed with construction of house covered by Exhibit P6 Building plan in the property at least in an extent of 10 cents out of 10.1 cents covered by Exhibit P1 sale-deed.

(iii) Issue such other reliefs as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.”

2. Heard Sri. K.K. Mohammed Rauf, learned counsel for the petitioner, Sri. K.J. Manu Raj, learned Government Pleader appearing for respondents 1 to 3 and 5 and Sri. Millu Dandapani, learned Standing Counsel for the Valanchery Municipality appearing for the 4th respondent.

3. The case of the petitioner is that the abovesaid subject property covered by Ext.P-1 registered assignment deed having an extent of 4.10 Ares (10 cents) is the only property owned by him where he could construct a residential building. Further that the petitioner is engaged as a worker in a chicken stall and that he belongs to socially and educationally backward community and that his income is limited and is included in the BPL category for the purpose of his income. That the subject property covered by Ext.P-1 though continued to be described as nilam/paddy land in the Basic Tax Register (BTR), the same has been converted long prior to 12.8.2008 (the date of coming into force of the Kerala Conservation of Paddy Land and Wet Land Land Act, 2008). However the property has been included in the draft data bank prepared as per the provisions contained under the 2008 Act as converted land about 25 years prior to the 200