Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2020 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 1445 - KERALA HIGH COURTJurisdiction - respondent has power to pass orders on Exhibit P5 application filed under Section 6A of the Kerala Land Tax Act or not - liability to pay an amount as fees as per the provisions of Section 27A of the Kerala Conservation of Paddy Land and Wet Land Act, 2008, brought in by the Amendment Act 29 of 2018 - HELD THAT:- The matter in issue is fully covered in favour of the petitioner and against the respondents as per the dictum laid down by this Court, more particularly, by the Division Bench of this Court in cases as in THE LOCAL LEVEL MONITORING COMMITTEE AND ORS. VERSUS MARIUMMA AND ORS. [2015 (4) TMI 1353 - KERALA HIGH COURT] as well as THE TAHSILDAR, THODUPUZHA AND ORS. VERSUS RENJITH GEORGE [2020 (1) TMI 1630 - KERALA HIGH COURT] that in a case where favourable orders are obtained by the property holder in terms of the 6(2) of the Kerala Land Utilisation Order, 1967, for converting the said land as garden land or purayidam, etc., then the property holder is legally entitled to maintain an application under Sec. 6A of the Kerala Land Tax Act, 1961 before the competent revenue officials like the Tahsildar, seeking for re-assessment of the subject property in terms of the said provision, so as to make additional entries in the BTR to rightly and properly show the land as garden land or purayidam instead of the previous BTR entries as Nilam or paddy land, etc. It is only to be held that the impugned decision at Ext. P-8 is vitiated both on the ground of lack of jurisdiction but also on the ground of illegality and unreasonableness. Accordingly, Ext. P-8 proceedings issued by the 2nd respondent-District Collector will stand quashed and rescinded. Further it is ordered that the competent authority among respondents 2 & 3 will ensure that Ext. P-5 application is forwarded to the 4th respondent-Tahsildar for appropriate action as aforestated and this shall be done by respondents 2 & 3, within two weeks from the date of production of a certified copy of this judgment. Petition disposed off.
|