Reassessment of land tax is permissible if lands were reclaimed as dry land prior to December 30, 2017, under the Kerala Land Tax Act.

1. These writ petitions raise a common issue in regard to the reassessment of land tax, based on the Kerala Land Utilisation Order, 1967 (hereinafter referred to as 'KLUO').

2. As seen from Ext.P3 order, dated 03/07/1996, the lands referred to therein has been permitted to be utilised for cultivating other crops. According to the petitioners, thereafter, the lands involved in Ext.P3 have been reclaimed as dry land. It is also submitted that the very nature of the land is now dry land. Therefore, the petitioners seek a direction for reassessment of the land tax under S.6(3) of the Kerala Land Tax Act, 1961.

3. If the petitioners have utilised the lands for any other purposes based on KLUO, there is no difficulty in reassessing the land tax in accordance with the Kerala Land Tax Act. The petitioners are also not bound by the newly incorporated S.27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (herein after referred to as 'the Act 28 of 2008') with effect from 30/12/2017, if the lands in question are reclaimed as dry land based on KLUO prior to 30/12/2017.

4. In such circumstances, the only question to be considered by the Tahsildar is whether the lands are dry land prior to 30/12/2017 or not. The petitioners placed reliance on the entries in Data bank. It is submitted that the lands in the Data Bank is recorded as converted lands in the year 1980. If any land which is described as nilam in the Basic Tax Register, through process of law, is reclaimed and converted prior to 30/12/2017 as a dry land, such land need not have to undergo the process under S.27A of the Act 28 of 2008.

5. Therefore, I am of the view that on the strength of KLUO if the petitioners reclaimed the lands prior to 30/12/2017, that can be now reassessed as dry land. The Tahsildar is bound to reassess the land as dry land under the Kerala Land Tax Act. Needful shall be done by the Tahsildar, within a period of two months, after conducting an inspection.
The writ petitions are disposed of as above.