BEENA JOHNSON Vs. REVENUE DIVISIONAL OFFICER

JUDGEMENT

(1.) The case set up in this Writ Petition (Civil) is as follows: The petitioner highly aggrieved by the non-consideration of her anplication for re-assessment of land tax under Section 6A of the Kerala Land Tax Act 1961 and not making correction in the BTR showing the property as Purayidam instead of Nilam / Paddy Land. The petitioner filed application under Clause 6(2) of the Kerala Land Utilization Order 1967 on 4.5.2015 before coming into force of the amended Act 29 of 2018 (The Kerala Conservation of Paddy Land and Wet Land Act 2008). The petitioner's application allowed vide Ext.P-

(2.) order dated 5.6.2018 by the 1st respondent Revenue Divisional officer. The Ext.P-1 application has clearly referred as item No.1 in Ext.P-2. Therefore it is clear that the amended Act and Rules 2018 is not applicable to the petitioner. Therefore the petitioner is entitled to make correction in the BTR making additional entries showing the nature of land as purayidam instead of Paddy land/ Nilam. It is in the light of the abovesaid averments and contentions that the petitioner has filed the instant Writ Petition (Civil) with the following prayers: "

(3.) The case of the petitioner is that, the subject property has been converted as garden land/purayidam much prior to the coming into force of the Kerala Conservation of Paddy Land and Wet Land Act, 2008. Though the property continues to be described as nilam/paddy land in the Basic Tax Register (BTR). According to the petitioner, she has already secured Ext.P-2 order dated 5.6.2018 issued by the 1st respondent RDO whereby the plea of the petitioner in Ext.P-1 application filed under Rule 6(2) of the Kerala Land Utilization Order, 1967, (KLU Order) for permission for change of user of land has already been granted. Ext.P-2 would make it clear that the same has been passed on Ext.P-1 application which has been filed on 4.5.2015. Hence, it is the case of the petitioner that since Ext.P-2 order under Rule 6(2) of the KLU Order has been granted in an application filed as per Ext.P-1 much prior to the cut-off date of 30.12.2017 (date of coming into force of the amended provisions of the 2008 Act which has introduced Section 27A thereof), the petitioner is also entitled to get the consequential orders of re- assessment from the 2nd respondent Tahsildar for securing additional entries in the BTR to show correctly the changed nature of land as garden land/purayidam, without paying the amounts as conceived as per the amended provisions of the 2008 Act and the rules framed thereunder, including Rule 12(17) thereof. With the said objective, the petitioner has filed Ext.P-3 application dated 25.6.2020 before the 2 nd respondent Tahsildar seeking for re-assessment of subject property covered by Ext.P-2.