K.SAROJINI Vs. NANMINDA GRAMA PANCHAYATH

JUDGEMENT

(1.) The petitioner holds an item of land measuring 22.16 cents within the limits of Nanminda Village. The land of the petitioner was a paddy land converted long prior to the coming into the force of the Kerala Conservation of Paddy land and Wetland Act, 2008(the Act). As such, in order to make use of the land for other purposes, the petitioner preferred an application for permission under the Land Utilization Order, 1967(Kerala) and obtained an order for the same. Ext.P5 is the order passed by the competent authority under the Land Utilization Order on 13.10.2017. The petitioner, thereupon preferred Ext.P6 application before the sixth respondent for re-assessing the land covered by Ext.P5 order under the Kerala Land Tax Act. The petitioner also sought directions to make appropriate corrections in the revenue records on the basis of Ext.P5 order. It is stated that the sixth respondent has forwarded Ext.P6 application to the fifth respondent, and the fifth respondent has now issued Ext.P8 communication to the petitioner stating that her request can be considered only on payment of the fee prescribed in terms of Rule 12(17) of the Kerala Conservation of Paddy land and Wetland Rules. Ext.P8 communication issued by the fifth respondent is under challenge in the writ petition.

(2.) Heard the learned counsel for the petitioner as also the learned Government Pleader.

(3.) Rule 12(17) of the Rules provides for the fees payable for applying for appropriate corrections in the revenue records as to the classification of the land covered by the orders issued by the competent authority under the Land Utilization Order. In Sealand Builders Pvt.Ltd. v. Revenue Divisional Officer, 2020(5) KLT 56, this court declared the said Rule ultra vires the provisions of the Act. Further, in Iype Varghese v. Revenue Divisional Officer , 2020 (5) KLT 403, this Court held that where statutory permission for change of user of land has been obtained for conversion of a paddy land to a garden land in terms of the provisions contained in Kerala Land Utilisation Order, then it is the obligation of the competent authority under the Kerala Land Tax Act to make a fresh assessment of the land so as to collect the higher land tax for such converted land and to issue appropriate directions to the officers concerned to make additional entries in the Basic Tax Register so as to reflect the nature of the land as garden land/Purayidam in the said Register.