IMPORTANT POINT
Sec. 6A of the Kerala Land Tax Act would come into play, not only in respect of permissions obtained in terms of Rule 6 (2) of the KLU Order, but also in terms of applicable provisions contained in the Kerala Conservation and Paddy Land and Wetland Act, 2008

JUDGMENT :

The case set up in this Writ Petition (Civil) is as follows:

That the petitioner is the co-owner of 6.07 Ares of land in Sy. Nos. 151/3-1-1, 151/6-1-1-2 and 151/6-2-1-2 of Thodupuzha village. The other co-owners of the property are petitioners children, Joseph Varghese and George Varghese. The above property is a dry land. The petitioner's predecessor had sought permission from the 1st respondent for constructing a building after filling the land under the Kerala Land Utilization Order. On the basis of the above application, the Revenue Divisional Officer conducted enquiry and on the basis of the reports submitted by the Tahsildar, Thodupuzha and the Village Officer, Thodupuzha, the 1st respondent issued Ext.P1 Order stating that since there was no paddy cultivation in the land in question from 1961-1962 onwards, there is no need for permission under the Kerala Land Utilisation of Order. In this connection it is urged that as per the proviso to Section 27A(3) of the Kerala Conservation of Paddy Land and Wet Land where the application is allowed, is filled up or naturally filled up before the 4th day of July, 1967, the date of commencement of the Kerala Land Utilisation Order 1967. The petitioner along with his sons became the absolute owner of the above property by virtue of Ext.P2 Registered Sale Deed. Subsequently, the petitioner has remitted land tax in respect of the above property for the period 2019-2020 as can be seen from Ext.P3 receipt. In Ext.P3, Land Tax Receipt the nature of land is shown as ‘Nilam’, as in the Revenue records the above property is shown as ‘Nilam’. But it can be seen from Ext.P1 that the property is a pucca dry land and that there was no paddy cultivation in the above property since 1961-1962. The above property is not included in the data bank prepared under the Kerala Conservation of Paddy Land and Wetland Act, 2008 also. The petitioner has applied for permission from the Thodupuzha Municipality for constructing a commercial building in the above property. But the Municipality has now rejected the application on the ground that necessary correction has to be carried out in the revenue records after remitting 25% fees by issuing Ext.P5. In Ext.P5, certain other corrections are also directed as per the Kerala Municipal Building Rules, which can be rectified by the petitioner. Hence the petitioner is not challenging that part of Ext.P5. The petitioner is aggrieved by the first part of the direction in Ext.P5 directing to remit 25% fees for making necessary corrections in the revenue records so as to get a building permit for constructing a commercial building in the property. It can be seen from the proviso to Section 27 A(3) of the Kerala Conservation of Paddy Land and Wetland Act, 2008, no fee shall be collected if the applicant proves that the land where the application is allowed, is filed up or naturally filled up before 04.07.1967. In view of Ext.P1, respondents 1 and 2 are bound to make necessary corrections regarding the nature of petitioner’s property in the revenue records taking into account proviso to Section 27A(3). Ext.P5 order, in so far as it is against the petitioner, is per se illegal, highly arbitrary and unreasonable.

It is in the light of the above averments and contentions, that the petitioner has filed the instant Writ Petition (Civil) with the following prayers :

“(i) Call for the records of the case leading upto Ext.P5, in so far as it is against the petitioner, and to quash the same by the issuance of a writ of certiorari or any other appropriate writ, order or direction.

(ii) Issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents 3 and 4 to forthwith issue necessary building permit to the petitioner as the land in question is not a paddy land or nilam a evident from Ext.P1.

(iii) Issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents 1 and 2 to make necessary corrections in the