SHAMEEM P.K. Vs. REVENUE DIVISIONAL OFFICER

JUDGEMENT

(1.) These writ petitions raise a common issue in regard to the reassessment of land tax, based on the Kerala Land Utilisation Order, 1967 (hereinafter referred to as 'KLUO').

(2.) As seen from Ext.P3 order, dated 03.07.1996, the lands referred to therein has been permitted to be utilised for cultivating other crops. According to the petitioners, thereafter, the lands involved in Ext.P3 have been reclaimed as dry land. It is also submitted that the very nature of the land is now dry land. Therefore, the petitioners seek a direction for reassessment of the land tax under Section 6(3) of the Kerala Land Tax Act, 1961.

(3.) If the petitioners have utilised the lands for any other purposes based on KLUO, there is no difficulty in reassessing the land tax in accordance with the Kerala Land Tax Act. The petitioners are also not bound by the newly incorporated Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (herein after referred to as 'the Act 28 of 2008) with effect from 30.12.2017, if the lands in question are reclaimed as dry land based on KLUO prior to 30.12.2017.