IN THE HIGH COURT OF KERALA AT ERNAKULAM
P.V.KUNHIKRISHNAN, J
NITHA THAMPY – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. classification of land as 'nilam' challenged. (Para 2) |
| 2. writ petitions connected and considered together. (Para 3) |
| 3. legal precedent directs tax classification correction. (Para 4) |
JUDGMENT
These writ petitions are connected and therefore, I dispose of these writ petitions by a common judgment.
2. The petitioners in these writ petitions obtained plots from Greater Cochin Development Authority ('GCDA' for short) as per 'Elamkulam West Town Planning Scheme' and 'Ernakulam South Commercial Centre Housing Scheme'. Admittedly, the properties in these cases were originally acquired by the Government and on formation of GCDA, the development work was carried out by them. After development of the area, the applications were invited by GCDA for sale of house plots and based on the same, the petitioners obtained house plots. It is submitted that in one plot, there was a building also. These properties were shown as 'Nilam' in the revenue records. Therefore, the petitioners submitted application to the Revenue Authorities for necessary correction or additional entry to show that the plots are dry land and to assess tax accordingly. In two of the cases, order is passed rejec
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