JAIPAL JOHNSON Vs. THE DISTRICT COLLECTOR AND ORS.

JUDGEMENT

(1.) THE reliefs sought for by the petitioner in this writ petition is with respect to correction of the Basic Tax Register (BTR) showing the land of the petitioner covered under Ext.P1 documents as a "Pucca land", more specifically a commercially important land, as against the present categorisation of the same as a "wet land".

(2.) THE petitioner submits that the 10 cents of property owned by the petitioner was in the possession of the petitioner for long and a multi -storied building was constructed long back in the 1970's. The fixation of fair value of the property is at Rs. 17,95,000/ - per cent, as is indicated in Ext.P11, but however, the classification by use, is as "wet land". The petitioner's contention is that, if a land is a commercially important land and could fetch Rs. 17,95,000/ - per Are, then the same could not at all be a wet land and hence, the classification is sought to be corrected, the correction sought for by the petitioner is obviously under Section 18 of the Kerala Land Tax Act, 1961.

(3.) THE issue as to whether classification in the BTR can be corrected was considered by the Hon'ble Supreme Court in RDO V. Jalaja Dileep : 2015 (2) KHC 109 (SC). It was held that no such correction can be sought for. However, the Hon'ble Supreme Court has held so in paragraph 17 and 23: