(1.) The prayers in this Writ Petition (Civil) are as follows:
(2.) Heard Sri.M.P.Madhavankutty, learned counsel appearing for the petitioners and Smt.K.Amminikutty, learned Government Pleader appearing for the respondents.
(3.) In the instant case, it is beyond the pale of any controversy that the subject property has been converted as garden land or purayidam, much prior to 12.08.2008, which is the date of coming into force of the Kerala Conservation of Paddy Land and Wetland Act, 2008. Further, the petitioner has already secured Ext.P-2 order as early as on 02.08.2003 from the 1st respondent-Revenue Divisional Officer under Rule 6(2) of the Kerala Land Utilisation Order, 1967, whereby necessary permission has already been given by the 1 st respondent-RDO for conversion of the subject property as garden land or purayidam and for use of any non-agricultural purposes, as conceived in Rule 6(2) of the Kerala Land Utilisation Order. Consequential thereto, the petitioners have submitted application on 04.09.2015 before the 2nd respondent-Tahsildar seeking for orders under Sec.6A of the Kerala Land Tax Act for re-assessment/fresh assessment of the subject property for making additional entries in the Basic Tax Register to show the subject property as garden land or purayidam, instead of the earlier BTR entries as Nilam or Paddy Land. This Court as per Ext.P-4 judgment rendered as early as on 17.12.2015 in W.P(C)No.36507/2015 filed by the 1st petitioner herein had directed the respondent-Tahsildar to pass orders under Sec.6A of the Kerala Land Tax Act on the said application filed by the petitioner.