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2020 (1) TMI 1630 - HC - Indian LawsAssessment of tax under the Kerala Land Tax Act, 1961 - Declining the request made by the writ petitioner to make necessary additional entries in the revenue records consequent, to the order passed by the Revenue Divisional Officer permitting the writ petitioner for utilisation of the property in question for other purposes other than paddy cultivation, under clause 6(2) of the land Utilisation Order, 1967. HELD THAT:- The ratio laid down by Apex Court in THE LOCAL LEVEL MONITORING COMMITTEE AND ORS. VERSUS MARIUMMA AND ORS. [2015 (4) TMI 1353 - KERALA HIGH COURT] was that even though the classification of the land in the Basic Tax Register cannot be altered, addition can be made taking into account the changed condition of the paddy field and then assess tax in accordance with Section 6A of the Kerala Land Tax Act, 1961. Therefore, the assessment of the land tax on conversion of the nature of the property prior to the introduction of Section 27A to Act, 2008, was guided by the provisions of the Land Utilisation order and the law laid down by the Division Bench in Mariyumma. Therefore, when the provisions of the statute are clear and unambiguous, there is no power vested with the statutory authority to expand the scope of the provisions of law by issuing directions against the mandate of law. This is exactly happened in the case at hand. Taking into account the legal and factual circumstances, the definite view is that the learned single Judge was right in quashing Ext.P7 order passed by the Tahsildar, Thodupuzha Taluk, Idukki District directing the writ petitioner to secure further orders from the Revenue Divisional Officer under Section 27A of Act, 2008 in order to assess the tax as per the provisions of Section 27C of the Act, 2008, as amended by the Amendment Act, 2018. Appeal dismissed.
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