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2025 Supreme(Ker) 201

IN THE HIGH COURT OF KERALA AT ERNAKULAM
A.MUHAMED MUSTAQUE, SHOBA ANNAMMA EAPEN, S.MANU, JJ.
Mukthar Ali, S/O P.K. Aliyar - Appellant
Versus
The State Of Kerala - Respondent
RP NO. 1100 OF 2024 IN WA NO.992 OF 2024 & RP NO.1093 OF 2024 IN WA NO.1061 OF 2023
Decided on : 06-02-2025

Advocates Appeared:
For the Appellant : ADV K.C.VINCENT

The court clarified that land tax re-assessment must follow Rule 12(17) of the Kerala Conservation of Paddy Land and Wetland Rules, exempting certain landowners from fees.

Headnote:(A) Kerala Land Tax Act, 1961 - Section 6 A - Kerala Conservation of Paddy Land and Wetland Rules, 2008 - Rule 12(17) - Review petitions challenging the declaration regarding land tax assessment based on land utilization orders - Court modified the order to clarify that re-assessment shall follow Rule 12(17) from 30/12/2017, exempting fees for certain landowners. (Paras 2-4)

(B) Review - Grounds for review - The court acknowledged that the previous order contradicted the intent of Rule 12(17) and clarified the procedure for landholders with pending applications. (Paras 3-4)

Facts of the case:
Review petitions were filed against an order concerning land tax assessment under the Kerala Land Tax Act, with specific reference to the applicability of Rule 12(17) of the Kerala Conservation of Paddy Land and Wetland Rules.

Findings of Court:
The court found that the previous order was inconsistent with the provisions of Rule 12(17) and modified it accordingly.

Issues: The main issue was whether the land tax assessment should follow the procedure under Section 27A of the Paddy Act or Rule 12(17) of the Conservation Rules.

Ratio Decidendi: The court ruled that Rule 12(17) should apply to landholders with pending applications, thereby exempting them from fees, and clarified the assessment procedure.

Result: Review petitions disposed of with modifications.

ORDER :

RP Nos.1100/2024 & 1093/2024

These review petitions are filed aggrieved by the declaration in para.2 of the concluding portion of the impugned order which reads thus:

    (ii) The assessment of land tax under Section 6 A of the Kerala Land Tax Act based on the order for utilisation of the land shall only be in accordance with Section 27A of the Act from 30/12/2017 onwards.

2. According to the learned counsel for the review petitioners, this is against the discussions made in the impugned order. The learned counsel points out that this Court having adverted to Rule 12(17) of the Kerala Conservation of Paddy Land and Wetland Rules, 2008, ought not have again ordered that, those land holders who have obtained an order under clause 6 of Kerala Land Utilisation Order will have to resort to procedure under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (hereinafter referred to as ‘Paddy Act’) by submitting an application before the Revenue Divisional Officer.

3. The above argument is apparently correct. Rule 12(17) is, in fact, intended to obviate the procedure contemplated under Section 27A of the Paddy Act, when permission has been granted by the Collector under KLUO for other purposes.

4. This Court in the impugned order at para.20 was of the view that, land holders whose applications are pending as on the date of incorporation - 30/12/2017, are also entitled for the benefit of Rule 12(17) and no fee is leviable from them. In such circumstances, para (ii) shall be modified as follows:

    (ii) The re-assessment of land tax under Section 6 A of the Kerala Land Tax Act, 1961 based on clause 6 KLUO shall only be in accordance with Rule 12(17) of the Kerala Conservation of Paddy Land and Wetland Rules, 2008 from 30/12/2017 onwards. It is made clear that no fees are leviable in respect of land owners who have obtained orders on applications filed prior to 30/12/2017.

Registry shall incorporate necessary changes in the order impugned.

The review petitions are disposed of as above.

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