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2023 Supreme(Ker) 992

IN THE HIGH COURT OF KERALA AT ERNAKULAM
VIJU ABRAHAM, J.
M.K. Somasekhara Panicker, S/o. Krishna Kurup – Respondent
Versus
State Of Kerala – Respondent
W.P (C) No. 20526 of 2023 and WP (C) No. 37083 of 2023
Decided on : 12-12-2023

Advocates:
Advocate Appeared:
For the Appellant : ADVS.LEO LUKOSE, ENOCH DAVID SIMON JOEL, S.SREEDEV, RONY JOSE, KAROL MATHEWS SEBASTIAN ALENCHERRY DERICK MATHAI SAJI, SAJI VARGHESE KAKKATTUMATTATHIL AMALENDU A.
For the Respondent: GP - SYAMANTHAK B.S., GP RIYAL DEVASSY

The central legal point established in the judgment is the transferability of rights accrued on the property and the entitlement of subsequent purchasers to the benefits accrued from the previous owner's application under Section 27A of the Act of 2008.

Headnote:

Property Rights - Kerala Conservation of Paddy Land and Wet land Act 2008 - Section 27A, Section 27C, Section 6A of the Kerala Land Tax Act, 1961 - The judgment discusses the application of Section 27A of the Act of 2008, which provides for the change of nature of land, and the implications of property transfer on the rights accrued under the said section. It also refers to Section 6A of the Kerala Land Tax Act, 1961, which deals with the re-assessment of land tax. The court's decision emphasizes the transferability of rights accrued on the property and the entitlement of subsequent purchasers to the benefits accrued from the previous owner's application under Section 27A.

Fact of the Case:

The petitioner sought a direction to recall an order and pass fresh orders in his name without insisting on remitting any further conversion fee. The property was purchased with a residential building, and the nature of the land was incorrectly recorded in the revenue records. The petitioner contended that the property had remained fallow for more than 20 years, and a valid license and permit were obtained for constructing the building. The court considered the issue of recalling the order and issuing fresh orders in the petitioner's name.

Finding of the Court:

The court found that the petitioner, as the subsequent purchaser, should be granted the benefit of the previous order without the need for filing a fresh application. It held that the rights accrued on the property by the previous order should be extended to the petitioner, and directed the authorities to issue further orders and make necessary entries in the Revenue Records within a specified time frame.

Issues: The issues involved the incorrect recording of the nature of the land in the revenue records, the entitlement of the subsequent purchaser to the benefits accrued from the previous owner's application, and the procedural hurdles faced by the petitioner in obtaining the necessary orders and entries in the Revenue Records.

Ratio Decidendi: The court's decision was based on the interpretation of Section 27A of the Act of 2008 and the Transfer of Property Act, emphasizing the transferability of rights accrued on the property and the entitlement of subsequent purchasers to the benefits accrued from the previous owner's application under Section 27A.

Final Decision: The court ordered that the previous order shall be deemed to have been passed in the name of the petitioner, and directed the authorities to issue further orders and make necessary entries in the Revenue Records within a specified time frame. The writ petitions were allowed.

JUDGMENT :

W.P (C) No. 20526 of 2023

The petitioner has approached this Court seeking a direction to the 3rd respondent to recall Ext.P3 order and pass fresh orders in his name without insisting on remitting any further conversion fee. Petitioner has sought for other consequential reliefs also.

2. Petitioner is the absolute owner and in possession of 2.02 Ares (4.99 cents) of property along with a residential building lying in resurvey no.104/2 of Nadama Thekkumbhagam Village in Ernakulam District obtained as per Ext.P1 sale deed executed on 08.07.2021. Petitioner purchased the above property from one Mr.Anoop R, who obtained the same extent of property as per sale deed No.2814 of 2012 of Tripunithura Sub Registrar Office. There is no fragmentation of property while executing Ext.P1 sale deed. Even though the entire neighbourhood is developed and nature of the land was lying as purayidam and the predecessor-in-interest of the vendor of the petitioner had obtained building permit and had constructed a building in the above-mentioned property in the year 2005, in the revenue records, the nature of the property has been shown as nilam instead of purayidam as is evident from Ext.P2 tax receipt. Petitioner contended that the property has remained as fallow for more than 20 years and there is a residential building in the said property which has been constructed based on a valid licence and permit issued by the Panchayat. While so, when Mr. Anoop R. from whom the petitioner purchased the above-mentioned property approached the Panchayat for the purpose of sale of the same, it was informed that the property was shown as nilam instead of purayidam in the revenue records and thereupon Mr.Anoop R. submitted an application in accordance with Section 27A of the Kerala Conservation of Paddy Land and Wet land Act 2008 (hereinafter referred to as Act of 2008) in Form 6 after paying requisite conversion fee. Petitioner was informed by the said Anoop at the time of execution of Ext.P1 sale deed that Form 6 application has already been submitted with respect to the above-mentioned property and it was also informed that he will intimate the concerned officials about the sale of the property. Since no communication was received from the respondents after the submission of the Form 6 application even after the purchase, the petitioner approached the 3rd respondent and enquired about the status of the same wherein he was informed that Ext.P3 order dated 24.03.2022 had already been issued by the 3rd respondent allowing the conversion of the nature of petitioner’s property, but the same has been issued in the name of Mr. Anoop R. The contention of the petitioner is that the purchase was on 08.07.2021 and it is only thereafter that the order dated 24.03.2022 was issued allowing conversion of nature the petitioner’s property, Ext P3 order ought to have been issued in his name. Thereupon, he requested the 3rd respondent to recall Ext.P3 and pass fresh orders in his name. In turn, he was informed that since the petitioner purchased the property after 2017, he has to remit 10% of the fair value of the property for passing fresh orders and for further processing of the application for correction in the records of the 5th respondent. Subsequent to the request made by the petitioner to recall Ext.P3 and to pass fresh orders in his name, the 4th respondent submitted Ext.P4 letter before the 3rd respondent intimating that further action may be taken for issuing Ext.P3 order in the name of the petitioner. The 5th respondent also submitted a detailed report before the 3rd respondent as per Ext.P5 that the property mentioned in Ext.P3 belongs to the petitioner and further action may be taken to recall Ext.P3 order and pass fresh orders in the name of the petitioner. Petitioner submits that Exts.P4 and P5 have not been considered by the 3rd respondent. Thereafter petitioner again represented before the 3rd respondent as per Ext.P6 to expedite the request made by him

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