JOSEPH C.J. Vs. REVENUE DIVISIONAL OFFICER

JUDGEMENT

(1.) This writ petition is filed challenging the letter issued by the Tahsildar as Ext.P3 directing the petitioner to approach the RDO with a request for correction of the nature of the property in the Basic Tax Register.

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

(3.) It is submitted that the petitioner had obtained Ext.P1 order from the RDO under clause 6(2) of the Kerala Land Utilization Order. It is submitted that the application on which Ext.P1 order was passed was submitted on 27.7.2017. It is submitted that thereafter, the petitioner had made Ext.P2 application accompanied by due applications in the prescribed form for correction/additions in the Basic Tax Register by entering the property of the petitioner as purayidom/dry land/garden land and seeking the reassessment of tax in terms of Section 6A of the Kerala Land Tax Act. It is submitted that the said request has been rejected/returned by the Tahsildar by Ext.P3 proceedings stating that the petitioner has to approach the RDO under the Kerala Conservation of Paddy Land and Wet Land Act, 2008. The learned counsel for the petitioner submits that the issue stands squarely covered by the decisions of this Court in Fr.Jose Uppani and others v. District Collector, Ernakulam and others [2020 (3) KLT 492] and of a Division Bench of this Court in District Collector, Ernakulam and others v. Fr.Jose Uppani and others [2020 (4) KLT 612] as well as the decision of this Court in Iype Varghese v. Revenue Divisional Officer, Idukki and others [2020 (5) KLT 403]. It is submitted that the 2nd respondent is duty bound to consider Ext.P2 request as well as the application preferred by the petitioner in due form and to record the conversion of land, exercising powers under Section 6A of the Kerala Land Tax Act. It is submitted that necessary additional entries will have to be made in the Basic Tax Register maintained in terms of Rule 4 of the Kerala Land Tax Rules to show the change in nature of the land as 'garden land or purayidom' and a reassessment will have to be effected in respect of the properties in question.