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2025 Supreme(Online)(SC) 1159

SUPREME COURT OF INDIA
SANJAY KAROL, J
STATE OF KERALA & ORS. – Appellant
Versus
MOUSHMI ANN JACOB – Respondent


Advocates:
For the Appellants/Petitioners:
For the Respondents:

Table of Content
1. application of government notification regarding reclamation fees. (Para 2 , 3)
2. issues surrounding fee assessments for land conversion. (Para 4 , 5)
3. judicial interpretation of fee classifications for land above 25 cents. (Para 6 , 7)
4. reaffirmation of strict interpretation regarding fee exemptions. (Para 11 , 12 , 19 , 20)
5. final decision mandating full fee coverage for the extent of land owned. (Para 25)

JUDGMENT

SANJAY KAROL, J.

Leave Granted.

2. The issue in these appeals is the construction of a Government Notification exempting the payment of fee upon reclamation of land originally reflected in the records of the State as ‘paddy land’ in accordance with the Kerala Conservation of Paddy Land and Wetland Act, 2008 , [“The Act”]. The Learned Single Judge vide judgment and order dated 6th February 2023, [In W.P (C) 23400 of 2022] passed in WP(C)No.23400/2022 held that the fee payable by a person would be calculable for the portion of land that is in excess of 25 cents, since that much stands exempted. Such a finding in law was confirmed by the learned Division Bench vide judgment and order dated 1st August 2023 in WA No.983/2023, and a review filed thereagain

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