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HIGH COURT OF KERALA
A.MUHAMED MUSTAQUE, MRS. JUSTICE SHOBA ANNAMMA EAPEN, MR. JUSTICE S.MANU, JJ
Jacob Boban Son Of Boban Jacob – Appellant
Versus
The Revenue Divisional Officer/ Sub Collector Ors. – Respondent
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
The court clarified that land tax re-assessment must follow Rule 12(17) of the Kerala Conservation of Paddy Land and Wetland Rules, exempting fees for certain landowners from 30/12/2017 onwards.
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.
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 ....
The incorporation of Section 27A of the Paddy Act restricts the Collector's powers under the KLU Order for applications filed after 30/12/2017, while pending applications must be considered under the....
Pending applications under the KLU Order before Section 27A's enactment must be considered under the previous law, ensuring no discrimination in fee levies.
Revenue Record - If orders are secured under KLU Order prior to cut off date, 30.12.2017, amended provisions of Act will not apply and additional entries regarding the change of description of land a....
An enabling order under the Kerala Land Utilisation Order mandates reassessment of land tax, overriding previous classifications.
The Tahsildar exceeded jurisdiction by rejecting the application for land tax reassessment after KLU Order approval, necessitating a fresh assessment.
Change of user of land - prescription made in the Rules framed in terms of Sec.27A(3) of the Amendment Act, stipulates that the amount to be paid is much lesser than the 50% of the fair value of the ....
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