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2025 Supreme(Ker) 3053

IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V.MENON, A.MUHAMED MUSTAQUE
State of Kerala – Appellant
Versus
Shaji N.T. S/o Koyakkutty – Respondent


Advocates Appeared:
For the Appellant : K.P. Jayachandran
For the Respondents: Thomas John Ambooken, B. Sajeev Kumar

Table of Content
1. overview of the property acquisition and use. (Para 1 , 2 , 3)
2. past legality and judicial interpretation on land usage. (Para 5 , 6 , 8 , 9 , 12 , 13)
3. re-assessment feasibility under current legal frameworks. (Para 7 , 14)
4. legal requirements under section 27a of the paddy land act. (Para 10 , 11)
5. final ruling and dismissal of the appeal. (Para 15)

JUDGMENT :

The respondent purchased a residential property in 2005, situated in Eloor Village, Paravur Taluk, having an extent of 2.43 Ares. The building in the property had been constructed in 1999 by the respondent’s predecessor-in-title. The Panchayat assigned a building number, and the Tahsildar assessed and collected building tax.

3. The respondent approached the Revenue authorities seeking re-assessment of the land as ‘purayidom’ under the Kerala Land Tax Act , 1961 (hereinafter “the Act, 1961”). Such re-assessment would have been straightforward but for the legal bar created by Section 27A of the Kerala Conservation of Paddy Land and Wetland Act , 2008 (hereinafter “the Paddy Land Act”), which came into force on 30.12.2017.

5. The learned Single Judge, relying on the decision of this Court in Global Education

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