Court mandated correction of land classification from 'Nilam' and reassessment of tax based on legal precedent established.

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 rejecting the claim and in one case, no order is passed. Hence, these writ petitions.

3. Heard the learned counsel for the petitioners, respective Standing counsels appearing for GCDA, Corporation and the learned Government Pleader.

4. There is no dispute regarding the fact that the properties of the petitioners, which they obtained from GCDA, were acquired by the Government long back. There is also no dispute to the fact that the points raised in these writ petitions are covered in favour of the petitioners by the decision in State of Kerala and others v. Binu Mathew Chacko and others [2020 (6) KHC 717 (DB)]. If that is the case, I am of the considered opinion that the impugned orders are to be set aside, and the revenue authorities are to be directed to treat the plots as dry land and assess tax accordingly. Therefore, these writ petitions are allowed in the following manner:

(i) It is declared that the properties obtained by the petitioners were acquired by the Government and therefore ceased to be 'Nilam' on its acquisition and classification of the land as 'Nilam' in the revenue records is unsustainable.

(ii)The Tahsildar (LR), Kanayannur Taluk is directed to consider the application submitted by the petitioners for making correction/addition in the Basic Tax Register to show that the nature/category of the land and allow the same and assess tax accordingly in the light of the principles laid down in Binu Mathew Chacko (supra), as expeditiously as possible, within 30 days from the date of receipt of a copy of this judgment.

Sd/-