J U D G M E N T

Dated this the 16th day of September, 2022 The petitioners are before this Court aggrieved by the refusal of the respondent-Tahsildar to consider the application submitted by the petitioners for re-assessment of tax.

2. The 1st petitioner owns 78.07 Ares of land in Survey Nos.3/2, 5/1, 6 and 7 of Irinjalakuda Village in Thrissur District. The 2nd petitioner is owner in possession of 18.36 Ares of land in Survey No.3/2 of the same Village. According to the petitioners, the entire property is lying contiguously and is in the nature of dry land.

3. As the petitioners wanted to utilise the property for non-

agricultural purposes, an application was filed under Rule 6(2) of the Kerala Land Utilisation Order in the year 2016. The Revenue Divisional Officer considered the application and passed Ext.P1 order under Clause 6(2) of the permitting the petitioners to utilise the land for other purposes.

4. The petitioners state that in view of the orders passed under the Kerala Land Utilisation Order , the competent authorities are bound to re-assess the tax on the land of the petitioners considering the nature of the land. The petitioners submitted an application on 19.07.2022