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2025 DIGILAW 167 (KER)

Martin Augustine S/o Augusthy v. State of Kerala

2025-02-03

ZIYAD RAHMAN A.A.

body2025
JUDGMENT : ZIYAD RAHMAN A.A., J. 1. The petitioner is aggrieved by the inaction on the part of the respondents in completing the process of changing the description of the petitioner’s property in the revenue records consequent to the order passed in Form-A, despite the order passed in Form-I application submitted by the petitioner under Section 9 of the KERALA CONSERVATION OF PADDY LAND AND WET LAND ACT , 2008. 2. The petitioner is the owner in possession of 3.64 Ares of property comprised in Re-Survey No.457/1-7 in Block No.6 of Kurichithanam Village, Meenachil Taluk. As the property was described as paddy land, the petitioner submitted an application seeking permission to use the said property for residential purposes. The said application was considered as per Ext.P2 by which he was granted permission in this regard. Thereafter, the petitioner completed the construction and later approached the authorities concerned for reassessing the property for the purpose of tax. Ext.P5 application was submitted in Form-A, for the said purpose and after processing the same, Ext.P8, Form-B was issued by the Tahsildar, Land Records, 3 rd respondent herein, directing to provisionally assessing the property of the petitioner under Section 6(a) (2) and 7(3A) of KERALA LAND TAX ACT , 1961. Thereafter, Ext.P9 Form-C final assessment was issued by the Tahsildar, Meenachil Taluk. Ext.P10 was later issued by the Village officer concerned, stating that further proceedings cannot be initiated, on the basis of the same as the property has been mentioned as ‘Nilam’ in the Revenue Records. 3. In response to the averments contained in the writ petition, a statement has been submitted by the 3 rd respondent. It was averred that the petitioner submitted application in Form-A before the 3 rd respondent, the Tahsildar, Land Records, whereas, the Government have notified and appointed Taluk Tahsildar as the authority for performing the funtions of the prescribed authority vide notification No. 29080/B3/68/RD dated 28.08.1968 of the Kerala Gazette dated 24.09.1968. It is further averred in the statement that, the Tahsildar, Land Records has not been notified as the appropriate authority for the purpose of issuing Form-C. Therefore, further action cannot be taken by him. 4. I have heard the learned counsel for the petitioner and the learned Government Pleader. 5. It is further averred in the statement that, the Tahsildar, Land Records has not been notified as the appropriate authority for the purpose of issuing Form-C. Therefore, further action cannot be taken by him. 4. I have heard the learned counsel for the petitioner and the learned Government Pleader. 5. The specific contention put forward by the learned counsel for the petitioner is that, as far as the change to be effected consequent to the orders passed under the provisions of the KERALA CONSERVATION OF PADDY LAND AND WET LAND ACT , 2008 is concerned, it is covered by Section 27C of the Act, which specifically provides a particular procedure that has to be followed by the Tahsildar concerned. The expression ‘Tahsildar’ is defined in Sub-Rule (i) of Rule 2 of the KERALA CONSERVATION OF PADDY LAND AND WET LAND RULES , 2008, which reads as follows: “Tahsildar means the Tahsildar (Land Records)”. Therefore, it was pointed out that the competent authority who shall take a decision, is the 3 rd respondent herein. 6. After considering all the relevant aspects including the statutory stipulations, I find merits in the said submission. As far as the re-assessment of the property in this case is concerned, it is consequent to the orders passed by the competent authorities invoking the powers under Section 9 of the KERALA CONSERVATION OF PADDY LAND AND WET LAND ACT . The manner in which the necessary changes have to be effected consequent to such orders are contemplated in Section 27C of the Act, wherein the said power has been contemplated upon the Tahsildar. Section 27C reads as follows: “ Changes in records .- (1) Notwithstanding anything contained in any other law for the time being in force or in any judgment, decree or order of any Court, Tribunal or any other Authority, wherever a part of a survey number or subdivision is permitted to be converted under Sections 8, 9,10 or 27A of this Act, a new subdivision shall be created for the extent for which such orders for conversion are issued. (2) Where the paddy land or unnotified land is duly converted as per the provisions of this Act, the Tahsildar shall reassess the land tax under Section 6A of the KERALA LAND TAX ACT , 1961 (13 of 1961) and make necessary entries in revenue records relating to such lands. (2) Where the paddy land or unnotified land is duly converted as per the provisions of this Act, the Tahsildar shall reassess the land tax under Section 6A of the KERALA LAND TAX ACT , 1961 (13 of 1961) and make necessary entries in revenue records relating to such lands. (3) Where such changes are recorded in revenue records, the number and date of the order and the authority granting sanction, the survey number of the lands for which sanction has been accorded, extent of the land in each survey number for which sanction has been accorded and the revised land tax shall be clearly recorded ensuring that the old entries are legible. (4) Tahsildar shall conduct periodical checks to ensure that changes in revenue records are in accordance with sub-section (3). (5) No attempt shall be made to alter or change or modify the revenue records relating so the paddy land or wetland or unnotified land otherwise than in accordance with sub-section (3).” 7. In Sub-Section 2 of Section 27(C), it is very specifically provided that, where the paddy land or unnotified land is duly converted as per the provisions of the Act, Tahsildar shall reassess the land tax under Section 6(a) of the KERALA LAND TAX ACT , 1961 and make necessary entries in the revenue records relating to the such land. The term ‘Tahsildar’ has been defined in Sub-Rule (i) of Rule 2 of the KERALA CONSERVATION OF PADDY LAND AND WET LAND RULES and the said authority is Tahsildar (Land Records). Therefore, from the joint reading of the Section 27(c) (2) of the Paddy Land Act and Rule 2(i) of the Paddy Land Rules, it is evident that the authority to make necessary changes and to reassess the land tax, is Tahsildar (Land Records), the 3 rd respondent herein. It is also an important aspect to notice here that, Section 27(c) starts with a non obstante clause, which overrides the provisions in the KERALA LAND TAX ACT , and the notifications issued thereunder, to the extent of the inconsistency. Therefore, the processing of the application of the petitioner for reassessment has to be done by the 3 rd respondent and on the basis of such assessment, the Village Officer concerned is to be directed to make necessary entries in the Village Records and to collect tax on the basis of such entries. Therefore, the processing of the application of the petitioner for reassessment has to be done by the 3 rd respondent and on the basis of such assessment, the Village Officer concerned is to be directed to make necessary entries in the Village Records and to collect tax on the basis of such entries. In such circumstances, there shall be a direction to the 3 rd respondent to issue a fresh notice of Form-C in respect of the property of the petitioner in the light of Ext.P2 order and issue necessary orders to the 4 th respondent to carry out necessary changes in the Village records and accept the tax from the petitioner and issue receipt evidencing the same. Orders thereon shall be passed by the 3 rd respondent within a period of one month from the date of receipt of a copy of this judgment, and thereupon, 4 th respondent Village officer shall implement the said order, within three weeks from the date of receipt of the same.