The petitioners filed a writ petition against the failure of the 3rd respondent (Tahsildar) to consider their application for re-assessment of the basic tax rate on their land. The petitioners had obtained an order under the Kerala Land Utilization Order in 1981 permitting non-agricultural use of their land, but their land was still shown as agricultural land in revenue records. The court directed the Tahsildar to consider the petitioners' application for re-assessment in accordance with law and pass appropriate orders within one month.

1. IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE N.NAGARESH
FRIDAY, THE 7TH DAY OF JULY 2023 / 16TH ASHADHA, 1945
WP(C) NO. 18173 OF 2023
PETITIONERS:
1 CHANDRAMATHY
AGED 86 YEARS, W/O SHEKHAR VARRIER, GOKULAM, ORAVAMPURAM,
THACHINGANADAM P. O. MALAPPURAM, KERALA, PIN – 679 325
2 P.V. CHANDRAN
AGED 65 YEARS, S/O SEKHARA VARRIER, GOKULAM, ORAVAMPURAM,
THACHINGANADAM P. O. MALAPPURAM, KERALA, PIN – 679 325
3 JAYALAKSHMI
AGED 63 YEARS, W/O PRABHAKARAN, GOKULAM, ORAVAMPURAM,
THACHINGANADAM P. O. MALAPPURAM, KERALA, PIN – 679 325
4 VIJAYARAGHAVAN P. V.
AGED 60 YEARS, S/O SEKHAR VARRIER, GOKULAM, ORAVAMPURAM,
THACHINGANADAM P. O. MALAPPURAM, KERALA, PIN – 679 325
BY ADV
MARIAN G.M.THARAKAN
RESPONDENTS:
1 THE DISTRICT COLLECTOR, MALAPPURAM
MALAPPURAM DISTRICT, CONFERENCE HALL, COLLECTORATE RD,
UP HILL, MALAPPURAM, KERALA, PIN - 676 505
2 THE REVENUE DIVISIONAL OFFICER, PERINTHALMANNA
MINI CIVIL STATION, PATTAMBI ROAD, PERINTHALMANNA,
MALAPPURAM KERALA, PIN – 676 101
3 THE L R TAHSILDAR
TALUK OFFICE, PERINTHALMANNA, MALAPPURAM, KERALA,
PIN – 679 322
4 THE VILLAGE OFFICER
NEMMINI VILLAGE, ORAVAMPURAM, TACHINGANADAM P.O.
MALAPPURAM, KERALA, PIN – 679 325
Neutral Citation Number :2023:KER:40444

2. W.P(C) NO.18173 OF 2023
2
5 AGRICULTURAL OFFICER
KRISHI BHAVAN, LOCAL LEVEL MONITORING COMMITTEE
KEEZHATTUR P.O. POONTHAVANAM, MALAPPURAM, KERALA,
PIN - 679325
BY ADV
SMT.DEVISREE. R - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
07.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Neutral Citation Number :2023:KER:40444

3. W.P(C) NO.18173 OF 2023
3
JUDGMENT
Dated this the 7th
day of July, 2023
The petitioners are before this Court aggrieved by the
omission of the 3rd
respondent-Tahsildar (LR) in entertaining an
application submitted by the petitioners for re-assessment of
rate of Basic Tax of land and for making necessary entries in
the Basic Tax Register.
2. The petitioners are owners of 30.30 Ares of property
in Survey Nos.177/4 and 75/5A of Thachinganadam Desom,
Nemmini Village in Perinthalmanna Taluk, Malappuram District.
The predecessor-in-interest of the land approached the
Revenue Divisional Officer invoking the provisions of the Kerala
Land Utilisation Order, 1967 seeking to permit to use the land
for non-agricultural purposes. The Revenue Divisional Officer
passed Ext.P5 order under Clause 6 of the Kerala Land
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4. W.P(C) NO.18173 OF 2023
4
Utilisation Order, 1967 permitting to use the land for non-
agricultural purposes.
3. The grievance of the petitioners is that even though
Ext.P5 order was passed under the Kerala Land Utilisation
Order, 1967 in the year 1981, the land of the petitioner is not
re-assessed for fixing rate of Basic Tax and the property of the
petitioner is still described as paddy land in the Revenue
records. The 1st
petitioner therefore submitted Ext.P9
application invoking Section 6(3) of the Kerala Land Tax Act,
1961 seeking to re-assess the Basic Tax and to make
necessary additions in the Basic Tax Register. The Tahsildar,
however, has not passed any orders on the application. Hence,
the petitioners have approached this Court.
4. The Government Pleader entered appearance on
behalf of the respondents and resisted the writ petition. The
Government Pleader controverted all the material allegations
made by the petitioners in the writ petition. It is submitted that
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5. W.P(C) NO.18173 OF 2023
5
Ext.P5 proceedings are of the year 1981. The veracity and the
genuineness of Ext.P5 proceedings under the Kerala Land
Utilisation Order, 1967 are liable to be verified. The present
status of the land will also have to be ascertained, before re-
assessment of Basic Tax under the Kerala Land Tax Act, 1961.
5. I have heard the learned counsel for the petitioner
and the learned Government Pleader representing the
respondents.
6. This Court has considered the issue of reassessment
of land tax on the basis of the orders obtained under the Kerala
Land Utilisation Order, 1967 in the judgment in Mary Abraham
v. State of Kerala and others [2020 (4) KLT 448]. This Court
held that once enabling order is passed under Rule 6(2) of the
Kerala Land Utilisation Order, 1967 permitting conversion of the
land, then the earlier entries in the BTR showing the land as
Nilam, Paddy Land, etc. will become superfluous and redundant
and the competent Revenue officials like the Tahsildar are
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6. W.P(C) NO.18173 OF 2023
6
obliged under law to make a fresh assessment of the property
under Section 6A of the Kerala Land Tax Act, 1961.
7. A Division Bench of this Court also considered the
issue in District Collector, Ernakulam and others v. Fr.Jose
Uppani and others [2020 (4) KLT 612] and the Division Bench
held that when an applicant has secured orders under the
Kerala Land Utiliation Order prior to the cut-off date on which
Section 27A was introduced to the Kerala Conservation of
Paddy Land and Wetland Act, 2008, the competent Revenue
officials are bound to consider the subsequent application
submitted under the provisions of the Kerala Land Tax Act,
1961.
8. As the nature of the land of the petitioners have been
permitted to be changed pursuant to passing of a statutory
order under the Kerala Land Utilisation Order, 1967, the
competent authority is bound to re-assess the rate of Basic Tax
in respect of the land and to make necessary entries in the
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7. W.P(C) NO.18173 OF 2023
7
Basic Tax Register, if necessary, after verifying the
veracity/genuineness of the permission obtained under the
Kerala Land Utilisation Order, 1967 produced by the petitioners.
The writ petition is therefore allowed. The 3rd
respondent-
Tahsildar (LR) is directed to consider Ext.P9 Form-A application
submitted by the 1st
petitioner, in accordance with law, and pass
appropriate orders thereon within a period of one month.
Sd/-
N.NAGARESH
JUDGE
ded
Neutral Citation Number :2023:KER:40444

8. W.P(C) NO.18173 OF 2023
8
APPENDIX OF WP(C) 18173/2023
PETITIONER EXHIBITS
EXHIBIT 1 TRUE COPY OF THE WILL EXECUTED BY
IKKALI VARASSIER DATED 19/10/1970
EXHIBIT 2 TRUE COPY OF THE LEGAL HEIRSHIP
CERTIFICATE DATED 10/06/2021 ISSUED BY
THE TAHSILDAR, PERINTHALMANNA
EXHIBIT 3 TRUE COPY OF THE PARTITION DEED
EXECUTED BETWEEN P.V. SEKHAR VARRIER
AND OTHERS DATED 15/10/1970
EXHIBIT 4 TRUE COPY OF THE TAX PAID RECEIPT DATED
29/07/2022 ISSUED BY THE VILLAGE
OFFICER NENMINI VILLAGE
EXHIBIT 5 TRUE COPY OF THE PROCEEDINGS OF THE SUB
COLLECTOR, PERINTHALMANNA DATED
31/12/1981 - K.DIS.12778/81(G)
EXHIBIT 6 TRUE COPY OF THE REVENUE DEPARTMENT
ORDERS NO.4592/2017 DATED 31/10/2017
EXHIBIT 7 TRUE COPY OF THE 1ST PETITIONER'S
LETTER DATED 26/10/2021 TO THE 3RD
RESPONDENT
EXHIBIT 8 TRUE COPY OF THE KEEZHATTUR GRAMA
PANCHAYAT GAZETTE NOTIFICATION DATED
05/03/2012
EXHIBIT 9 TRUE COPY OF FORM A U/S 6(3) RULE 5(II)
SUBMITTED BY THE 1ST PETITIONER
EXHIBIT 10 TRUE COPY OF THE COMMUNICATION OF
REVENUE DEPARTMENT REF. FILE NO.REV-
P1/26/2021-REV DATED 23/01/2021
EXHIBIT 11 TRUE COPY OF THE RESPONSE OF THE 3RD
RESPONDENT DATED 17/11/2021 TO THE 1ST
PETITIONER
EXHIBIT 12 TRUE COPY OF THE NENMINI VILLAGE
OFFICER'S, REPORT DATED 17/02/2022 TO
THE TAHSILDAR (LR), PERINTHALMANNA
EXHIBIT 13 TRUE COPY OF THE PRINT OUT OF THE 1ST
PETITIONER'S EMAIL DATED 02/12/2021 TO
THE 1ST RESPONDENT
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9. W.P(C) NO.18173 OF 2023
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EXHIBIT 14 TRUE COPY OF THE APPLICATION DATED
04/04/2022 MADE TO THE REVENUE MINISTER
BY THE 1ST PETITIONER
EXHIBIT 15 TRUE COPY OF THE DIRECTIONS ISSUED BY
THE COMMISSIONER OF LAND REVENUE TO THE
DISTRICT COLLECTORS - REF.LR/8569/2022-
LR(A4) DATED 01/08/2022
EXHIBIT 16 TRUE COPY OF LETTER COMMUNICATION DATED
08/08/2022 REF 1/168669/2022 ISSUED BY
THE DISTRICT COLLECTOR MALAPPURAM TO
THE TAHSILDAR
EXHIBIT 17 TRUE COPY OF THE REPRESENTATION NOT
DATED BY THE 1ST PETITIONER TO THE
CHIEF MINISTER OF KERALA
EXHIBIT 18 TRUE COPY OF THE REPLY FROM THE CMO'S
OFFICE DATED 28/10/2022
EXHIBIT 19 TRUE COPY OF THE APPLICATION MADE BY
THE 2ND PETITIONER UNDER FORM 5 DATED
11/01/2023
EXHIBIT 20 TRUE COPY OF THE RESPONSE DATED
15/01/2023 FROM THE REVENUE DEPARTMENT
TO THE 1ST PETITIONER
EXHIBIT P21 TRUE COPY OF THE PROCEEDINGS OF THE SUB
COLLECTOR, PERINTHALMANNA DATED
24/05/2023 IN RESPONSE TO FORM 5A
APPLICATION OF THE PETITIONERS
EXHIBIT P22 TRUE COPY OF THE ORDERS OF SUB
COLLECTOR, PERINTHALMANNA DATED
03/09/2020 TO THE KRISHI OFFICER
KARRUVARAKUNDU
EXHIBIT P23 TRUE COPY OF THE KERALA GAZETTE
NOTIFICATION OF THE KEEZHATTUR GRAMA
PANCHAYAT DATED 05/03/2012
Neutral Citation Number :2023:KER:40444