The Tahsildar (Land Records) holds the authority to reassess land tax under the Kerala Conservation of Paddy Land and Wetland Act, necessitating compliance with statutory procedures for changing land classifications.

JUDGMENT :

ZIYAD RAHMAN A.A., J.

1. The petitioner is aggrieved by the inaction on the part of the respondents in completing the process of changing the description of the petitioner’s property in the revenue records consequent to the order passed in Form-A, despite the order passed in Form-I application submitted by the petitioner under Section 9 of the KERALA CONSERVATION OF PADDY LAND AND WET LAND ACT , 2008.

2. The petitioner is the owner in possession of 3.64 Ares of property comprised in Re-Survey No.457/1-7 in Block No.6 of Kurichithanam Village, Meenachil Taluk. As the property was described as paddy land, the petitioner submitted an application seeking permission to use the said property for residential purposes. The said application was considered as per Ext.P2 by which he was granted permission in this regard. Thereafter, the petitioner completed the construction and later approached the authorities concerned for reassessing the property for the purpose of tax. Ext.P5 application was submitted in Form-A, for the said purpose and after processing the same, Ext.P8, Form-B was issued by the Tahsildar, Land Records, 3^rd respondent herein, directing to provisionally assessing the property of the petitioner under Section 6(a) (2) and 7(3A) of KERALA LAND TAX ACT , 1961. Thereafter, Ext.P9 Form-C final assessment was issued by the Tahsildar, Meenachil Taluk. Ext.P10 was later issued by the Village officer concerned, stating that further proceedings cannot be initiated, on the basis of the same as the property has been mentioned as ‘Nilam’ in the Revenue Records.

3. In response to the averments contained in the writ petition, a statement has been submitted by the 3^rd respondent. It was averred that the petitioner submitted application in Form-A before the 3^rd respondent, the Tahsildar, Land Records, whereas, the Government have notified and appointed Taluk Tahsildar as the authority for performing the funtions of the prescribed authority vide notification No. 29080/B3/68/RD dated 28.08.1968 of the Kerala Gazette dated 24.09.1968. It is further averred in the statement that, the Tahsildar, Land Records has not been notified as the appropriate authority for the purpose of issuing Form-C. Therefore, further action cannot be taken by him.

4. I have heard the learned counsel for the petitioner and the learned Government Pleader.

5. The specific contention put forward by the learned counsel for the petitioner is that, as far as the change to be effected consequent to the orders passed under the provisions of the KERALA CONSERVATION OF PADDY LAND AND WET LAND ACT , 2008 is concerned, it is covered by Section 27C of the Act, which specifically provides a particular procedure that has to be followed by the Tahsildar concerned. The expression ‘Tahsildar’ is defined in Sub-Rule (i) of Rule 2 of the KERALA CONSERVATION OF PADDY LAND AND WET LAND RULES , 2008, which reads as follows:

“Tahsildar means the Tahsildar (Land Records)”.

Therefore, it was pointed out that the competent authority who shall take a decision, is the 3^rd respondent herein.

6. After considering all the relevant aspects including the statutory stipulations, I find merits in the said submission. As far as the re-assessment of the property in this case is concerned, it is consequent to the orders passed by the competent authorities invoking the powers under Section 9 of the KERALA CONSERVATION OF PADDY LAND AND WET LAND ACT . The manner in which the necessary changes have to be effected consequent to such orders are contemplated in Section 27C of the Act, wherein the said power has been contemplated upon the Tahsildar. Section 27C reads as follows:

“Changes in records.- (1) Notwithstanding anything contained in any other law for the time being in force or in any judgment, decree or orde