The imposition of conversion fees on properties under 25 cents is not warranted based on prior legal precedents.

JUDGMENT

This writ petition is filed with following prayers:

i. Issue a writ in the nature of certiorari or any other appropriate writ, direction or order calling for the records leading to Ext. P6 and quash the same;

ii. (i) (ii) Declare that the properties covered by Ext. P1 is separate property with reference to title, for the purpose of Ext. P4 Government Order or amended schedule to the Rule 12(9) and the lands covered by Ext. P1 Sale Deed is eligible for exemption under Ext. P4 Government Order;

iii. Issue a writ in the nature of Mandamus or any other appropriate writ, direction or order directing the 2nd respondent to change or convert the nature or category of land having an extent of 23 cents (9 Ares and 31 Square Meters) covered by Ext. P1 Sale Deed in the Basic Tax Register and in other revenue records if so needed to effect the change in nature of land, without insisting for the payment of 10% of the fair value, within a time frame as may be fixed by this Hon’ble Court;

iv. Issue any such other appropriate writ, order or direction as this Hon’ble Court deems fit and proper considering the circumstances of the case in the interest of justice.

v. The petitioner undertakes that the English translation of the documents in the vernacular language will be produced as and when directed by this Hon’ble Court.

(SIC)

2. Petitioner is the absolute owner in possession of the land having a total extent of 23 cents covered by Ext. P1 Sale Deed is the submission. The property is described in the Basic Tax Register as ‘Nanja’. Hence the petitioner submitted Ext.P3 Form-6 application in accordance with the Kerala Conservation of Paddy Land and Wetland Rules, 2008 before the 2^nd respondent for changing the category. Then Ext.P6 order was issued directing the petitioner to remit Rs.4,18,057/- being the 10% of the fair value of the property as fee for changing the nature of the property. Aggrieved by the same, this writ petition is filed.

3. The Government Pleader submitted that a statement is filed by the 2nd respondent. It will be better to extract relevant portion of the statement:

“5. It is respectfully submitted that although the area of the applied land (334/3-1, 9.31 Ares) is less than 25 cents, the petitioner is in possession of more than 25 cents of un-notified land under Survey No:359/11, 10.12 Ares in Nilam category. Land Conversion order was allowed for this property vide Proceedings File No: 2324/2023 Dated 20/06/2023 by paying conversion fee of Rs. 1,33,584 (One Lakh Thirty Three thousand Five hundred and Eighty Four only ). As per the Land Tax Receipt No: KL08050509047 Dated 14/07/2023 produced along with application, the petitioner is in possession of an extent of property consisting of 19.43 Ares in the category of Nanja.

6. As per the Village Officer’s report, the petitioner is in possession of more than 25 cents of land in the category of Nilam, she has been issued a Notice vide No: 5591/2024 on 11/10/2024 for remitting the conversion fee of 10% of fair value amounting Rs.6,13,285/-.

7. It is submitted that the application is based on Document number 967/2016 of the the Mathilakam SRO. According to the Village Officer's report, petitioner owns 9.31 Ares of land in Survey number 334/3A-I as per Document number 967/2016 of the Mathilakam SRO. Apart from the applied land the petitioner owns 25 cents of land, hence not eligible for fee exemption. The fee is fixed based on the fair value of similar land as reported by the Village Officer, Kaippamangalam.”

4. On a perusal of paragraph 7 of the statement, it is clear that the application is based on Document No.967/2016 of Mathilakam SRO. But, it is stated that, as per the Village Officer's report, petitioner owns 9.31 Ares of land in Survey No.334/3A-I as per Document No.967/2016 of the Mathilakam SRO. Apart from the