The court emphasized the need for property identification before evaluating applications related to land assessment under specific statutes.

JUDGMENT

The petitioner claims title to 0.2872 hectares of land (68 ¾ cents) comprised in various survey numbers, as pleaded in this Writ Petition. Ext.P1 is the Kerala Land Utilization Order , 1967 (for short, the K.L.U Order) issued to the petitioner permitting user of the said land for purposes other than agriculture. According to the petitioner, the property is not included in the data bank. In such circumstances, the petitioner filed application as per Section 6A of the Kerala Land Tax Act , 1961, in Form-A, requesting change of assessment in respect of the said land as purayidom. This has been rejected by Ext.P3 Order, insisting the petitioner to take recourse the remedy under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act , 2008. 2. Learned Government Pleader would submit that it is true that there is a K.L.U Order in respect of 68.75 cents, which is comprised in survey nos.184/11,184/18

187/4. However, in respect of the property in 184/8, an extent of 0.0728 hectares is included in the data bank. It was also submitted that the said 68.75 cents of land is lying contiguous to other properties of the petitioner, wherein a petrol pump is also functioning. Thus according to learned Government Pleader, the subject property having an extent of 68.75 cents covered by Ext.P1 K.L.U Order has to be identified first. Thereafter only, the present application under Section

6A of the Kerala Land Tax Act can be considered.

3. Having heard the learned Counsel appearing for the respective parties, this Court directs the 3^rd respondent Village Officer to identify the subject property having an extent of 68.75 cents covered by Ext.P1 K.L.U Order, first. If any, extent forming part of the said 68.75 cents is included in the data bank, the petitioner will be at liberty to file necessary application in terms of the Kerala Conservation of Paddy Land and Wetland Act , in respect of that extent. In respect of the remaining extent, the application under Section 6A of the Kerala Land Tax Act has to be acted upon by the 2^nd respondent Tahsildar. The afore directed exercise shall be completed within a period of two months by respondents 2 and 3. In case the petitioner prefers an application under the , the same shall also be considered by the competent authority expeditiously. To give effect to the above Order, Ext.P3 will stand set aside.

This Writ Petition is allowed as above.

Sd/-