Section 27C of Paddy Land Act applies to paddy land reclamations under Section 9, requiring Tahsildar to reassess land tax and update revenue records post-conversion for residential use.

JUDGMENT :

ZIYAD RAHMAN A.A., J.

This review petition is submitted by the Government, seeking review of the judgment passed by this Court. The facts that led to the filing of this review petition are as follows:

2. The writ petitioner, who was the owner of a property described as paddy land in the revenue records, obtained Ext.P2 order dated 13.08.2012, under Section 9 of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (hereinafter referred to as “Paddy Land Act), by filing an application in Form-I, that enables the owner of a paddy land, to construct a residential building on his property described as paddy land. Based on the same, the writ petitioner converted the property and carried out the construction of the building. Thereafter, when Sections 27A to 27C were introduced in the Paddy Land Act with effect from 30.12.2017, the writ petitioner submitted an application in Form-A, for reassessment of the property as contemplated under Section 27C of the Act. Since there arose a confusion with regard to the proper authority to consider the said application, i.e. whether it is the Tahsildar (Land Records) or Tahsildar of the Taluk concerned, the petitioner approached this Court by filing the writ petition.

3. The writ petition was disposed of holding that, the proper authority to consider an application under subsection (2) of Section 27C, is the Tahsildar (Land Records) and therefore, a direction was issued to the said Tahsildar, who was the 3^rd respondent in the writ petition, to consider the said application and pass appropriate orders. In implementation of the directions in the judgment, the property was reassessed, but in the tax receipt, the description of the property was shown as “Nilam”. Therefore, a Contempt of Court Case was submitted by the petitioner as Con.Case(C) No.1170/2025 alleging non-compliance of the directions issued by this Court.

4. According to the review petitioners, it was at this juncture, it was noticed that the writ petitioner is a person, who purchased the property from the original land owner, after the enactment of the Paddy Land Act and therefore, he is not entitled to the benefit of Section 9 of the Act. It was also contented that, application under Section 27C(2) cannot be entertained by the Tahasildar, for the purpose of reassessment and no change of category to “Purayidom” can be effected by the said Tahsildar, as the permission granted to the petitioner, was only to reclaim the land under Section 9 of the Act for residential purpose and not to change the nature of the land. This review petition is sought in such circumstances.

4.1 I have heard Smt.Nimmy Johnson, the learned Government Pleader for the review petitioners and Sri.K.C.Vincent, the learned Counsel for the respondent/writ petitioner.

5. The main contention raised by the learned Government Pleader is that, going by the statutory stipulations contained in Section 27C(2) of the Act, the reassessment of property can be made, only in respect of the applications, by which, the conversion was permitted under Section 27A of the Paddy Land Act and the same cannot be made applicable to a permission for reclamation as contemplated under Section 9 of the Act.

6. Before examining the said contention, it is profitable to refer to section 27C of the Paddy Land Act, which provides for the change in records, consequent to the conversion of the property and section 27C reads as follows:

“Section 27C . Changes in records -(1) Notwithstanding anything contained in any other law for the time being in force or in any judgment, decree or order of any Court, Tribunal or any other Authority, whenever a part of a survey number of subdivision is permitted to be converted under Sections 8, 9, 10 or 27A of this Act, a new subdivision shall be created for the extent for which such orders for conversion are issued.

(2) Where the paddy land or unnotified land is duly converted as per the provisions of this Act, the Tahsildar shall reassess the land tax under