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TMI Blog2020 (1) TMI 1630X X X X Extracts X X X X X X X X Extracts X X X X ..... ding to the writ petitioner, though the property was not a paddy field, it was remaining in the village records as 'nilam'. Therefore by virtue of the enabling provision contained under clause 6(2) of the Kerala Land Utilisation Order, 1967, writ petitioner sought for permission for conversion of paddy filed for other purposes. Since there was delay in disposing of the application by the Revenue Divisional Officer, the writ petitioner approached this Court by filing W.P.(C) No. 13481 of 2017 and in accordance with Ext.P1 judgment dated 09.11.2017, the Revenue Divisional Officer was directed to dispose of the application within a time frame and also permitted the writ petitioner to move the statutory authority under the Kerala Land Tax Act for fresh assessment of the land as garden land. Accordingly, Revenue Divisional Officer, Idukki considered the application submitted by the writ petitioner and has passed Ext.P2 order dated 05.06.2018 permitting him to utilise the property for other purposes other than paddy cultivation. Accordingly, the writ petitioner approached the Municipality and secured Ext.P3 building permit dated 26.10.2018 for constructing a commercial building h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1955 (Central Act 10 of 1955) read with the notification of the Government of India in the Ministry of Food and Agriculture S.R.O. No. 3950 dated 09.12.1957 with the intention of encouraging and protecting the paddy cultivation. 6. Clause 6 thereunder, deals with land cultivated with any food crop not be to be cultivated with any other food crop, and sub-clause (1) thereto stipulates that no holder of any land, which has been under cultivation with any food crop for a continuous period of three years immediately before the commencement of the order, shall convert or attempt to convert or utilise or attempt to utilise such land for the cultivation of any other food crop or for any other purpose except under and in accordance with the terms of a written permission given by the Collector. 7. Sub-clause (2) of Clause 6 specifies as follows: "(2) No holder of any land who cultivates any land with any food crop for a continuous period of three years at any time after the commencement of this order shall, after the said period of three years, convert or attempt to convert or utilise or attempt to utilise such land for the cultivation of any other food crop or for any other purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p before the 4th day of July, 1967, the date of commencement of the Kerala Land Utilisation Order, 1967, after completing such procedure, as may be prescribed. (4) If the application is allowed, the Revenue Divisional Officer shall ensure that the reclamation of the unnotified land shall not adversely affect the cultivation of paddy or any other crops, if any, in the adjoining land and shall specify such water conservancy measures as is necessary to ensure such cultivation: Provided that in specifying such water conservancy measures, the Revenue Divisional Officer may, if he deems fit, refer to satellite maps of the area maintained by Government agencies. (5) No permission under this section shall be necessary where the purpose for which the unnotified land is converted or attempted to be converted or utilized or attempted to be utilized is for paddy cultivation. (6) Notwithstanding anything contained in the Kerala Panchayat Raj Act, 1994 (13 of 1994) or in the Kerala Municipality Act, 1994 (20 of 1994), no permission under this section shall be necessary for constructing a residential building having a maximum area of 120 square meters in a maximum extent of 4.04 ares of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a "Paddy Land" or "Wetland" and the classification of land is noted as "Nilam" in revenue records, the provisions of the Act 28/2008 would apply. As noticed earlier, there is ample provision within the Act to grant permission for such land for residential purpose or public purpose as defined in the Act. And as elaborated earlier, if the property is not included in the Data Bank as "Paddy Land" or "Wetland" as defined under Act 28/2008, it is still governed by the provisions of KLU Order 1967. Thus, State of Kerala has two statutes-KLU Order 1967 and Kerala Cultivation of Paddy Land and Wetland Act 2008 each dealing with delineated areas with respect to preservation, management and process of reclamation of agricultural and paddy land for any other legitimate use. 19. Kerala Land Tax Act 1961 is an Act to provide for levy of basic tax of land in the State of Kerala. High Court directed correction of Basic Tax Register (BTR) under Section 18 of Kerala Land Tax Act to order change of nature of land. The change of nature of the land with the passage of time cannot be regarded as a conversion which can be rectified under Section 18 of the KLT Act. Section 18 of KLT Act provides fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity in the assessment of the land tax under Section 6A of the Kerala Land Tax Act, 1961, in a synonymous fact situation in LLMC, Kizhakkambalam Grama Panchayat and others v. Mariumma and another [2015 (3) KHC 19(DB)] and taking into account the judgment of the Apex Court in Jalaja Dileep (supra), it was held as follows: "9. The further issue raised before us by the learned Government Pleader was that in view of the directions of the Apex Court as contained in paragraph 21 extracted above, even if the authorities under the Kerala Land Utilization Order, 1967 pass an order in favour of the respondents, there cannot be any correction of entries in the Basic Tax Register maintained under the Kerala Land Tax Act. This contention was raised in the context of the principles laid down in the judgment that rectification as envisaged by Section 18 of the Kerala Land Tax Act can only be in respect of arithmetical or clerical error, that too in the order of determining the tax due. Though it is true that in the judgment of the Apex Court, it has been held as above, that principle has been laid down by the Apex Court in the background of Section 18 providing for rectification of mistakes. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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