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2021 Supreme(Online)(KER) 21772
HIGH COURT OF KERALA
N. NAGARESH, J
GANGADHARAN – Appellant
Versus
THE TAHSILDAR – Respondent
WP(C)/10264/2021
SRI.JACOB SEBASTIAN, SRI.K.V.WINSTON, SMT.ANU JACOB, SRI.VIPIN NARAYANAN SR. GOVERNMENT PLEADER
Land classification mandated by environmental protection statutes prevails over petitions for reclassification based on physical status changes.
Headnote:
Land - Property Classification - Kerala Land Tax Act 1961, Kerala Conservation of Paddy Land and Wetland Act 2008 - The court interpreted sections of both acts to reinforce the classification of land as 'Kulam' despite the petitioner's claims of change in status, ultimately rejecting the petition.
Fact of the Case:
The petitioner challenged the classification of his land as 'Kulam', claiming it was filled and should be assessed differently. Despite an inspection confirming it as dry land, local authorities maintained its status under relevant laws.
Issues: The core issue was whether the classification of the petitioner's land as 'Kulam' could be corrected or changed despite alterations in its physical conditions.
Ratio Decidendi: The court held that the classification and taxation of land under the Kerala Land Tax Act were bound by the provisions of the Kerala Conservation of Paddy Land and Wetland Act, which prevents unnotified lands from being reclassified.
Final Decision: The writ petition was dismissed.
J U D G M E N T
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Dated this the 30th day of September, 2021 The petitioner, who owns 0.1780 Hectares of property comprised in Re-Survey Block No.14, Re-Survey No.73/14 in Kollengode-II Village of Chittur Taluk in Palakkad District, seeks to quash Ext.P5 and to declare that the current entry in the BTR concerning the petitioner’s plot is a mistake requiring correction.
2. The petitioner states that the aforesaid plot has all the physical features of garden land and is surrounded by houses and road. It was once upon a time a private pond but was filled up more than 50 years ago. The plot is unassessed and described as ‘Kulam’ in BTR and “Nee Key Chira” in Adangal Register. Paddy is not cultivated anywhere around but the plots in the area but were wrongly included in the Land Data Bank. On the basis of an application of the petitioner, the 4th respondent-Local Level Monitoring Committee (LLMC) inspected the plot and found the same as dry land.
Consequently, the entry was deleted from Data Bank.
3. The land is not a notified land and is an unassessed land. The petitioner submitted an application to the 1st respondent-Tahsildar under Section 6A of the Kerala land Tax Act to correct the mistake in classification and to assess the land for taxation. The matter was referred to the 3rd respondent Village Officer. The Village Officer reported that though the plot is unassessed and is recorded as ‘Kulam’ in revenue records, on physical inspection, it was found to be dry land. The 1st respondent however, refused to correct the mistake as per Ext.P5, for the reason that the mistake cannot be attributable to survey or re-survey. Ext.P5 is illegal and unsustainable, contends the petitioner.
4. The 1st respondent filed a statement dated
24.06.2021 and contested the writ petition. The 1st respondent stated that the petitioner is in possession of 0.1780 Hectares of land in Re-Survey No.73/14 (73/6) in Block-14 of Kollengode 2 Village in Chittur Taluk. The status of land is 'Kulam'. The land is described in the Adangal Register as “Nee Key Chira”. After Re-Survey, it was recorded as 'Kulam' in all revenue records. Conversion of wetland is prohibited under the Kerala Conservation of Paddy Land and Wetland Act , 2008. The water bodies like Pond (Kulam), Thodu, Kayal and Rivulet are included in the Act, 2008.
5. Water bodies may be situated either in dry land or wetland. Conversion of water bodies will affect water level in the underground and thereby affect the ecological system of the region. The petitioner’s land is included in the Data Bank in Kerala Gazette No.KGP/B4/5003/2021 dated 15.02.2021. It is included in the Data Bank on the basis of site inspection by the Agricultural Officer. It is quiet natural that ponds were filled up with mud and sand. It is the duty of land holder to remove the mud and sand from the 'Kulam' and maintain the status under the Kerala Conservation of Paddy Land and Wetland Act , 2008, contended the 1st respondent.
6. The petitioner's land is described in the Adangal Register as “Nee Key Chira” and in the BTR as 'Kulam'. The land is described in all revenue records as 'Kulam'. It becomes taxable under the Kerala Land Tax Act , 1961. All lands are taxable except Government lands. The petitioner had remitted land tax for the land as per receipt No.8200835 of book No.82009 dated 24.11.2017 of Kollengode 2 Village. The petitioner has been remitting land tax for his land. The , 1961, is meant for assessment of basic tax and not for correction of mistake in classification of the land. On the basis of revenue records, the petitioner remitted land tax. In these circumstances, further assessment of basic tax is not necessary.
7. The 1st respondent further stated that the Taluk Surveyor was deputed to inspect the site and verify the documents and records. The Taluk Surveyor has reported that petitioner's land is described in all revenue records as 'Kulam'. In the Adangal Register, the land is described as “Nee
