J U D G M E N T

Dated this the 23^rd day of February, 2026 Petitioner claims title to 0.1592 hectares of land in re-survey nos. 89 and 148 of Palakkad-I Village. The whole plot is occupied by a commercial building, which was constructed 50 years back and assessed by the local authority. The property has been reclaimed prior to the introduction of Act 28 of 2008 . When the petitioner submitted Ext.P13 application before the 2^nd respondent in terms of Section 6A of the Kerala Land Tax Act in Form No.A, the 2^nd respondent maintains that the petitioner has to take recourse to the remedy under Act 28 of 2008 . Learned counsel would submit that there is no legal necessity for the same. The issue is covered by Ext.P14 judgment of this Court, and also, by a Division Bench judgment of this Court in State of Kerala v. Shaji N.T.

[2025 KHC Online 1118], is the submission.

2. In respect of the above-referred legal position, learned Senior Government Pleader has no quarrel.

3. In the circumstances, there will be a direction to the 2^nd respondent to consider petitioner's application under Section 6A produced at Ext.P13, in accordance with law, without insisting for an Order under Section 27A of A