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2021 Supreme(Online)(KER) 7173
HIGH COURT OF KERALA
N. NAGARESH, J
MATHEWS GEORGE, – Appellant
Versus
STATE OF KERALA – Respondent
WP(C)/24165/2020
VARGHESE C.KURIAKOSE, SRI.P.J.JOSE, SHRI.SUSANTH SHAJI, SHRI.ALBIN A. JOSEPH
Parties must adhere to specific statutory provisions when seeking to change land classifications in official records, as past applications do not supersede current requirements.
Headnote:
Reassessment - Land Classification - Kerala Conservation of Paddy Land and Wetland Act, 2008; Kerala Land Tax Act, 1961 - Sections 6A, 27A - The court interpreted the provisions governing land classification and reassessment, emphasizing that a property classified in the Basic Tax Register as 'Nilam' cannot be changed without following specific procedures set out in the applicable land enactments.
Fact of the Case:
The petitioners, who have owned land classified as paddy land ('Nilam') in the Basic Tax Register, sought reassessment to change its classification to Purayidam following decades of non-cultivation and attempts to amend the records with no response from authorities.
Finding of the Court:
The court found that the property, although not suitable for paddy cultivation, was still classified as 'Nilam' in official records. The court ruled that the petitioners must follow the procedure outlined in Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 to change the land's classification.
Issues: Whether the petitioners can compel authorities to change the classification of their land from 'Nilam' to Purayidam without following the required legal procedures specified in the Kerala Conservation of Paddy Land and Wetland Act and the Kerala Land Tax Act.
Ratio Decidendi: The court held that changing the classification of land in the Basic Tax Register requires adherence to specific statutory provisions, and past applications do not exempt the petitioners from the current legal requirements.
Final Decision: The writ petition was dismissed due to non-compliance with required statutory procedures.
J U D G M E N T
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Dated this the 2nd day of November, 2021 The petitioners seek to direct the 3rd respondent to reassess the property covered by Ext.P1 as Purayidam and receive tax based on such reassessment. The petitioners also seek to correct the Basic Tax Entry which describes the property as paddy land.
2. The petitioners, who are husband and wife, jointly possess 3 Acres and 67 Cents of land. Ext.P3 and prior title documents describe the property as Purayidam. The land was originally a paddy land, but has not been cultivated with paddy for more than 60 years. The nature of the property had changed prior to the Kerala Land Utilisation Order, 1967.
There are trees on the land aging 62 to 80 years.
3. In the Basic Tax Register, the land is still shown as Nilam. The land, however, was not included in the Data Bank.
The Possession Certificates issued to the petitioners also describe the land as dry land. In the year 2017, the petitioners moved the Local Level Monitoring Committee (LLMC) for change of classification of land, by filing Ext.P7. The application is now pending before the 2nd respondent- RDO. Though the 2nd respondent has not finally taken a decision on Ext.P7, the 2nd respondent has taken a stand that the petitioner has to invoke Section 27 A, B and C of the Kerala Conservation of Paddy Land and Wetland Act, 2008 , since the property of the petitioners satisfies the definition of Unnotified land under Section 2 (xviiA) of the Act, 2008.
4. The petitioners have submitted Ext.P9 application under Section 6A of the Kerala Land Tax Act, 1961 to reassess the tax of the land. As no action was taken on Ext.P7, the petitioner filed WP(C) No.6562/2020. This Court disposed of the said writ petition directing the LLMC to conduct inspection and take a decision. The LLMC, after inspecting the site, took a stand as evidenced by EXt.P13 that the entry in BTR is not correct. The petitioner hence filed a fresh application, Ext.P14, to the Tahsildar invoking of the . However, the Tahsildar also has not taken any decision so far. Hence, the petitioners are before this Court.
5. The respondents resisted the writ petition. The respondents submitted that the land in question is of an extent of 1 Hectare 48 Ares 52 square metres comprised in Survey No.372/3 in Valakom Village, Muvattupuzha Taluk. The land is under the possession and enjoyment of the 1st petitioner as per Thandapper No.17819 of Valakam Village of Muvattupuzha Taluk. The land in Survey No.372/3 has been recorded as 'Nilam' in Revenue Records. The Valakam Village Officer reported that now the land is not used as paddy land. Even though the land is not used as paddy land, it is not possible to change the nature of land from wetland to dry land by reassessing the Land Tax under Section 6(A) of the Land Tax Act because the Land Tax is calculated only on the basis of extent of land which is same in the case of wet and dry lands. There is no change in the rate of tax according to the classification of land i.e., wet or dry. Hence, reassessment of Land Tax is not the proper procedure to change the nature of land in Revenue Records.
6. The Government has amended the Kerala Conservation of Paddy Land and Wetland Act, 2008 and made provisions for changing the nature of wetland which were converted on or before 12.08.2008 if the land is not included in Data Bank published. The petitioners can change the nature of land comprised in Survey No.372/3 of Valakom Village by submitting an application under section 27A of the Kerala Conservation of Paddy Land and Wetland (Amendment) Act, 2018 before the Revenue Divisional Officer and change the nature of land in Revenue records in accordance with law.
7. The learned counsel for the petitioners argued that Ext.P7 application referred to therein is dated 01.08.2017 with a clear indication of the fact that prior to the appointed day, the application was filed. As early as in 2017, the Village Officer as well as the Agricultur
