Kerala High Court Rules Exemption from Land Conversion Fee for Properties Less Than 25 Cents - 2024-03-02

Background:

The petitioner owned a piece of land in Thrissur District, Kerala, which was less than 25 cents in extent. The petitioner applied for a change of nature of the land under the Kerala Conversion of Paddy Land and Wetland Act, 2008. However, the authorities demanded a conversion fee of Rs. 1,33,485/-.

Legal Question:

Whether the petitioner was liable to pay the conversion fee despite the extent of the land being less than 25 cents.

Arguments Presented:

• Petitioner's Argument: The petitioner argued that as per Section 27A of the Kerala Conversion of Paddy Land and Wetland Act, 2008, and the schedule of fees fixed thereunder, they were not liable to pay the conversion fee since the extent of the land was less than 25 cents.
• Respondent's Argument: The respondents argued that the extent of the property for which the conversion fee was demanded was 8 Ares and 9 Square Meters, which was more than 25 cents.

Court's Analysis and Reasoning:

The court held that the petitioner was entitled to an exemption from the payment of the conversion fee. The court relied on its previous judgments, which held that if the extent of land purchased prior to 30.12.2017 by different documents was less than 25 cents, that land would be qualified for exemption from payment of conversion charges.

Decision:

The court set aside the demand for conversion fee and directed the authorities to pass further orders on the petitioner's application in accordance with law within one month.

Significance:

This judgment provides clarity on the exemption from land conversion fee for properties less than 25 cents in Kerala. It will benefit landowners who have purchased such properties and are seeking to change the nature of the land.