JAMNA NIZAMUDHEEN, W/O. NIZAMUDHEEN – Appellant
Versus
REVENUE DIVISIONAL OFFICER, REVENUE DIVISIONAL OFFICE – Respondent
JUDGMENT :
MURALI PURUSHOTHAMAN, J.
Since common issues arise for consideration in these writ petitions, they are heard together and disposed of by this common judgment. The status of the parties referred to hereinafter will be as appears in W.P.(C) No.41944 of 2023.
2. The petitioners in these writ petitions are husband and wife. They have obtained orders under Clause 6(2) of the Kerala Land Utilisation Order, 1967 (hereinafter referred to as 'the KLU Order' for short) for utilising the properties other than for agricultural purposes (house construction). Pursuant thereto, the petitioners filed application under clause 6A of the Kerala Land Tax Act, 1961 (hereinafter referred to as 'the Act' for short) read with Rule 5(ii) of the Kerala Land Tax Rules, for fixing the land tax and for making necessary entries in the Basic Tax Register. The Thahsildar rejected the said application by Ext.P3. Ext.P3 in both writ petitions is similarly worded.
3. The petitioners have made available a copy of the English translation of Ext.P3 proceedings of the 2nd respondent Tahsildar, which is extracted hereunder:
As per the directions from the Hon'ble High
The Tahsildar exceeded jurisdiction by rejecting the application for land tax reassessment after KLU Order approval, necessitating a fresh assessment.
An enabling order under the Kerala Land Utilisation Order mandates reassessment of land tax, overriding previous classifications.
When applications are made before a specific cut-off date but permissions are granted after that date due to administrative delays or processes beyond applicants' control, they should not be subject ....
Once land-use permission is granted under the Kerala Land Utilisation Order, it necessitates reassessment of Basic Tax irrespective of prior land classification.
The court established that land classification changes require proper authority and documentation, and the Tahsildar cannot unilaterally change land classification without following the prescribed le....
Revenue records as dry land - Permission to make use of land for other purposes - Lands which are classified as 'Nilam' in revenue records, but not included as paddy lands in data bank prepared under....
The court ruled that prior permissions regarding land use are limited and require statutory application for any changes in tenure, reaffirming the need for compliance with land laws.
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