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TMI Blog2020 (7) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... n the request made by the writ petitioners in their applications, so as to make additional entries in the Basic Tax Register, making entries of the properties in question as 'garden land/purayidam', without much delay and at any rate, within one month from the date of production of a certified copy of the judgment and in accordance with the dictum laid down by the judgments of the Division Bench of this court in LLMC, Kizhakkambalam Grama Panchayat Vs. Mariyumma 2015(2) KLT 516(DB) and yet another judgment of this court in Tahsildar Vs. Renjith George 2020(1) KHC 865 (DB), without insisting for any payments made as per the amended provisions of the Kerala Conservation of Paddy Land and Wet Land Act, 2008 and the amended Rules. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee as enjoined in Sub Rule 17 of Rule 12 of the Kerala Conservation of Paddy Land and Wet Land Rules 2008 as amended in 2018 consequent to the Amendment of Act, 2018, and further directed the applicants to make an application in that behalf before the Revenue Divisional Officer, Fort Kochi and remit the fee as ordered to be paid. Further the Tahsildar held that the applicants are liable to pay land tax in accordance with the modified order. 3. The learned Single Judge after considering the issue, has clearly found that the writ petitioners have secured the orders in terms of the Kerala Land Utilization Order 1967, on the basis of application submitted by them prior to the cut off date of 30.12.2017, on which date only, the amended provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve pointed out earlier, Section 27A was brought into force on and with effect from 30.12.2017, to deal with change of nature of unnotified land, thus requiring any owner of an unnotified land desiring to utilise any Paddy land for residential or commercial purpose or for other purpose, to apply to the Revenue Divisional officer for permission in such manner as may be prescribed. True a procedure is prescribed there under in the matter of consideration of such an application. Admittedly, the applications were filed by the writ petitioners under the Kerala Land Utilization Order, 1967, prior to the aforesaid cut off date. Therefore, the applications so submitted had to be considered by the statutory authority in accordance with the procedure, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 inspection 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 to the paddy land or wetland or unnotified land otherwise than in accordance with sub-section(3)." 6. On a reading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Kerala Land Utilization Order, 1967. It was accordingly that the applications were submitted by the writ petitioners before the Tahsildar. Therefore, the Tahsildar should have considered the applications submitted by the writ petitioners in terms of the proposition of law laid down by the Division Bench in Mariyumma (supra) and not on the basis of the amended provisions of Section 27C, which has come into force only with effect from 30.12.2017. It was exactly on the basis of the judgment of Mariyumma (supra), learned Single Judge has held that, the order passed by the Tahsildar directing the writ petitioners to pay the amounts at the rate of 25% of the converted land, after securing orders from the Revenue Divisional Officer cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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