JUDGMENT

Dated this the 18th day of July, 2022 The petitioner is before this Court seeking to direct respondents 2 to 5 to complete the proceedings in connection with Form-6 application submitted by the petitioner.

2. The petitioner, who holds certain land in Re-

Survey No.132/IA/2 in Kadungalloor Village in Paravur Taluk, Ernakulam District, submitted an application before the Revenue Divisional Officer for change of nature of the land in Revenue records. The Revenue Divisional Officer after considering the application, passed Ext.P1 Order permitting change of nature of the petitioner's land in Revenue records.

3. The grievance of the petitioner is that after Ext.P1 order, though the petitioner submitted an application before the Tahsildar invoking the provisions of the Kerala Land Tax Act for reassessment of tax, the Tahsildar has not taken expeditious action on the application. Unless this Court directs the respondents to take appropriate action on the petitioner's application for reassessment of tax, the petitioner will be put to untold hardship and difficulty, contends the petitioner.

4. The 4th respondent-Tahsildar entered appearance and resisted the writ petition. The 4th respondent denied all the allegations made by the petitioner in the writ petition. The 4th respondent submitted that after receiving the order of the Revenue Divisional Officer, the 4th respondent obtained Revenue list, Settlement copies, Tax receipt and copy of the Deed of the property on 17.01.2022. Before reassessing tax, a subdivision has to be made in respect of the petitioner's property. Therefore, the file was transferred to the Taluk Surveyor on 20.04.2022. At the instance of the Taluk Surveyor, a request was given to the Central Survey Office for obtaining AB Sketch for Re- Survey No.123/1A. Thereafter, the file was again put up before the Taluk Surveyor along with the Sketch. As soon as the Taluk Surveyor completes the survey work, the petitioner's Land Tax can be reassessed.

5. Heard the learned counsel for the petitioner and the learned Government Pleader representing the respondents.

6. As the petitioner has already obtained Ext.P1 order permitting him to use the property held by him for non-agricultural purposes, the Tax in respect of the petitioner's property is to be reassessed under the Kerala Land Tax Act. The petitioner has made an application before the Tahsildar in that regard. The statement filed by the 4th respondent-Tahsildar would indicate that he has already obtained Revenue list, Settlement copies, Tax receipt and copy of the Deed of the property and found that 17.81 Ares of property of the petitioner has to be subdivided. Accordingly, the Taluk Surveyor was required to make necessary survey. The said process is yet not complete.

In the facts of the case, the writ petition is disposed of directing the 4th respondent-Tahsildar to ensure that he obtains necessary reports from the Taluk Surveyor and conclude the proceedings for reassessment of tax, within a period of two months. Once the Tahsildar reassesses the Land Tax of the petitioner, it will be open for the petitioner to approach the Village Officer for accepting Land Tax and for making entries in his records, if any required.

Sd/-

N. NAGARESH JUDGE

SR

APPENDIX OF WP(C) 19150/2022 PETITIONER's EXHIBITS:

Exhibit P1 THE TRUE COPY OF THE ORDER OF 2ND RESPONDENT RDO DATED 04/01/2022.

Exhibit P2 THE TRUE COPY OF THE NOTICE ISSUED FROM THE 2ND RESPONDENT RDO TO PETITIONER DATED 29/12/2021.

Exhibit P2A THE TRUE COPY OF THE PAYMENT RECEIPT DATED 31.12.21.

Exhibit P3 THE TRUE COPY OF THE LOCATION SKETCH ISSUED BY THE 5TH RESPONDENT VILLAGE OFFICER DATED 12/11/2021.

Exhibit P3A THE TRUE COPY OF THE GROUP SKETCH ISSUED BY THE 5TH RESPONDENT VILLAGE OFFICER COMPARING WITH OTHER PROPERTY.

SR