IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN WEDNESDAY, THE 7^TH DAY OF FEBRUARY 2024 / 18TH MAGHA, 1945 WP(C) NO. 2264 OF 2024 PETITIONER/S:

SUDHEESH.U AGED 48 YEARS S/O. UNNIKRISHNAN, THARAVANTHEDATH HOUSE, THOTTAKKATTUTHARA, KODUVAYUR P.O, PALAKKAD DISTRICT, PIN - 678501 BY ADVS.

JACOB SEBASTIAN WINSTON K.V ANU JACOB RESPONDENTS:

1 THE REVENUE DIVISIONAL OFFICER PALAKKAD OFFICE OF THE REVENUE DIVISIONAL OFFICER PALAKKAD, PALAKKAD HEAD POST OFFICE, PALAKKAD DISTRICT, PIN - 678001

2 THE ADDITIONAL TAHSILDAR (LAND RECORDS), TALUK OFFICE, CIVIL STATION, PALAKKAD DISTRICT, PIN - 678001

3 THE VILLAGE OFFICER PALAKKAD-3 VILLAGE, PALAKKAD HEAD POST OFFICE, PALAKKAD DISTRICT, PIN - 678001 OTHER PRESENT:

SMT.R.DEVI SHRI, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

Dated this the 7^th day of February, 2024

JUDGMENT

The petitioner and his brother are the absolute owners in possession of an extent of 0.1619 Hectors of land comprised in Old Block No.5/87, Old Survey Nos. 4023, 4026/1, 4027 & 4028, Re-Survey Block No.132, Resurvey No. 14, Palakkad-3 Village, Palakkad Taluk & District. The property is shown as 'nilam' in the Basic Tax Register.

2. The predecessor in interest of the petitioner had obtained Exts.P2 to P6 orders under Clause 6(2) of the Kerala Land Utilisation Order, 1967 ('KLU Order' for short) for utilising the land for other purposes. The property was removed from the Data bank as per Ext.P8 order allowing his application in Form 5 under the Kerala Conservation of Paddy Land and Wetlands Act, 2008 (hereinafter referred to as 'the Act of 2008'). The petitioner thereafter submitted Ext.P9 application before the 2^nd respondent Additional Tahsildar under Section 6(2) of the Kerala Land Tax Act, 1961 in Form A requesting to re-assess the Basic Tax and to make necessary entries in the Basic Tax Register. The grievance of the petitioner is that Ext.P9 is not so far considered by the Additional Tahsildar. Accordingly, the petitioner has filed this writ petition.

3. Heard the learned counsel for the petitioner and the learned Government Pleader.

4. This Court has considered the issue of reassessment of land tax on the basis of the orders obtained under the KLU Order in the judgment in Mary Abraham v. State of Kerala and others [2020 (4) KLT 448]. This Court held that once enabling order is passed under Clause 6(2) of the Kerala Land Utilisation Order, 1967 permitting conversion of the land, then the earlier entries in the BTR showing the land as Nilam, Paddy Land, etc. will become superfluous and redundant and the competent Revenue officials like the Tahsildar are obliged under law to make a fresh assessment of the property under Section 6A of the Kerala Land Tax Act, 1961.

5. A Division Bench of this Court also considered the said issue in District Collector, Ernakulam and others v. Fr.Jose Uppani and others [2020 (4) KLT 612] and held that when an applicant has secured orders under the KLU Order prior to the cut-off date on which Section 27A was introduced to the Kerala Conservation of Paddy Land and Wetland Act, 2008, the competent Revenue officials are bound to consider the subsequent application submitted under the provisions of the Kerala Land Tax Act, 1961.

6. Since the petitioner was permitted to change the nature of the land pursuant to the passing of an order under the KLU Order, the competent authority is bound to re-assess the rate of Basic Tax in respect of the land and to make necessary entries in the Basic Tax Register, after verifying the veracity/ genuineness of the permission obtained under the KLU Order, if necessary.

Accordingly, the writ petition is allowed. The 2^nd respondent is directed to consider Ext.P9 application in Form A submitted by the petitioner, in accordance with law and pass appropriate orders thereon, within a period of four months from the date of receipt of a copy of this judgme