JAMNA NIZAMUDHEEN Vs. REVENUE DIVISIONAL OFFICER

JUDGEMENT

(1.) Since common issues arise for consideration in these writ petitions, they are heard together and disposed of by this common judgment. The status of the parties referred to hereinafter will be as appears in W.P.(C) No.41944 of 2023.

(2.) The petitioners in these writ petitions are husband and wife. They have obtained orders under Clause 6(2) of the Kerala Land Utilisation Order, 1967 (hereinafter referred to as 'the KLU Order' for short) for utilising the properties other than for agricultural purposes (house construction). Pursuant thereto, the petitioners filed application under clause 6A of the Kerala Land Tax Act, 1961 (hereinafter referred to as 'the Act' for short) read with Rule 5(ii) of the Kerala Land Tax Rules, for fixing the land tax and for making necessary entries in the Basic Tax Register. The Thahsildar rejected the said application by Ext.P3. Ext.P3 in both writ petitions is similarly worded.

(3.) The petitioners have made available a copy of the English translation of Ext.P3 proceedings of the 2nd respondent Tahsildar, which is extracted hereunder: