The exemption from conversion fees applies only to lands not exceeding 25 cents as per the statutory provisions, clarifying legislative intent.

ORDER

V.G.Arun,J By the judgment sought to be reviewed, the writ appeal filed by the review petitioners was dismissed on finding that the direction in the impugned judgment was issued in terms of the statutory provision and the schedule of fees.

2. Adv.S.Renjith, the learned Special Government Pleader appearing for the review petitioners contended that, while dismissing the writ appeal, this Court failed to consider the spirit of the notification dated 25/02/2021, granting exemption from conversion fees only for lands up to 25 cents in extent. According to the Government Pleader, the intention of issuing the notification is to support the persons intending to construct residential houses or small buildings in their property having an extent of less than 25 cents. It is contended that the above benefit of exemption is extended to persons owning large extents of land. Yet another contention urged is that the learned Single Judge as well as this Court committed a mistake by placing reliance on the decision in Baby M.K. And Others v. District Collector, Ekm and Others [ 2021 (6) KLT 316 ], since the consideration therein was confined to the claim for exemption with respect to plots having extent of

25 cents and below.

3. Advocate Joby Jacob Pulickekudy appearing for the respondents submitted that no ground for review is made out and in as much as the schedule of fees is unambiguously worded, the review petitioners cannot contend that the intention of the notification is something else.

4. The statutory provision under consideration is Section 27A of the Kerala Conservation of Paddy Land & Wetland Act, 2008, which enables the owners of unnotified lands to utilise their land for residential, commercial or other purposes. As per Section 27A (3), once the application for conversion is allowed by the Revenue Divisional Officer, the applicant would be liable to pay fees at the rate prescribed. The prescription comes under Rule 12(9) of the Kerala Conservation of Paddy Land & Wetland Rules 2008, as per which the fee for conversion is to be paid in accordance with the Schedule appended to the Rules. The bone of contention is with respect to the interpretation of the schedule of fees fixed as per the Notification [G.O.(Ord.)No.1166/2021/Rev.Dept.] dated 25/2/2021. Being contextually relevant, a rough translation of the notification is extracted hereunder;

Schedule [See Rule 12 (9) ]

The Kerala Conservation of Paddy Land and Wetland Rules,2008 --------------------------------------------------------------------------------------------

Sl.No. Extent Amount of fees to be remitted --------------------------------------------------------------------------------------------

1. Upto 25 cents free Note: This benefit is available to lands not exceeding 25 cents as on 30th December 2017 -------------------------------------------------------------------------------------------- 2. Above 25 cents and upto 10% of the fair value

1 Acre of the land -----------------------------------------------------------------------------------------------

3. Above 1 Acre 20% of the fair value of the land ------------------------------------------------------------------------------------------------ Note : (1). If the building proposed to be constructed in the land sought to be converted is having plinth area above 3000 Sq.feet, fees at the rate of Rs.100/- per sq. feet, in excess of 3000 Sq.feet, will also have to be remitted.

Note : (2). If the land lying as a single plot upto 30th December 2017 was bifurcated into plots of 25 cents or lesser in extent, such plots will not get the above benefit and fees will be collected treating those plots as a single plot.

5. A reading of the above notification leaves no room for doubt that the fee for conversion of land is payable only for lands in excess of 25 cents. Being so, the contention that, if the land exceeds 25 cents, conversion fees will have to be paid for the entire extent, including the 25 cents, can only be rejected. The lea