9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 1353 - HC - Indian LawsExclusion of land from the data bank prepared under Section 5(4)(i) of Act 28 of 2008 - requirement to 3rd respondent therein to correct the entry regarding the description of the land contained in the Basic Tax Register and to note the same as garden land - HELD THAT - The admitted factual position is that though the lands of the respondents also were included in the draft data bank prepared under Section 5(4) of Act 28 of 2008, on a consideration of Ext.P3 representation, the Local Level Monitoring Committee itself resolved to modify the entries in the draft data bank and the entry has been modified into converted land. This, therefore, means that, as a result of the above development, Act 28 of 2008 is rendered inapplicable to the lands owned by the respondents. In such a situation, in the light of the principles laid down by the Apex Court in the judgment in Revenue Divisional Officer v. Jalaja Dileep 2015 (3) TMI 813 - SUPREME COURT , automatically the provisions of the Kerala Land Utilisation Order, 1967 would be applicable. Therefore, if the status of the lands are to be changed in the manner as sought for by the respondents, they will necessarily have to move the authorities under the Kerala Land Utilisation Order, 1967. Though it is true that in the judgment of the Apex Court, that principle has been laid down by the Apex Court in the background of Section 18 providing for rectification of mistakes. If an order is passed by the authority under the Kerala Land Utilisation Order or Act 28 of 2008 changing the description of the land, that cannot lead to a situation where Section 18 is attracted. On the other hand, such change of the description of the land would render the assessments already made under Section 6A of the Kerala Land Tax Act, 1961 redundant and instead what is called for is a fresh assessment in accordance with the said Act. Necessarily, as a consequence of such assessment, it would be open to the authorities also to make appropriate additions to the Basic Tax Register. Such a course is not forbidden by any of the principles laid down by the Apex Court, particularly those contained in para 21 of the judgment mentioned above. Appeal disposed off.
Issues:
1. Correction of land description in Basic Tax Register under Kerala Land Tax Act. 2. Applicability of Kerala Land Utilisation Order, 1967. 3. Rectification of mistakes under Section 18 of Kerala Land Tax Act. Issue 1: Correction of land description in Basic Tax Register under Kerala Land Tax Act The respondents filed a writ petition seeking correction of their land description in the Basic Tax Register from paddy land to garden land. The Local Level Monitoring Committee modified the entry in the draft data bank to "converted land" after inspection, rendering Act 28 of 2008 inapplicable to the respondents' lands. The court held that if the status of the lands is to be changed, the respondents must approach the authorities under the Kerala Land Utilisation Order, 1967, as the Kerala Land Tax Act only allows rectification for arithmetical or clerical errors in tax assessments. Issue 2: Applicability of Kerala Land Utilisation Order, 1967 The Apex Court held that if a property is not included in the data bank under Act 28 of 2008, the Kerala Land Utilisation Order, 1967 would apply for any change in land status. The judgment emphasized that changing the nature of the land cannot be done through the Basic Tax Register but must follow procedures under the Kerala Land Utilisation Order, 1967. The respondents' lands were found to be excluded from Act 28 of 2008, making the provisions of the Kerala Land Utilisation Order, 1967 applicable for any status change. Issue 3: Rectification of mistakes under Section 18 of Kerala Land Tax Act The court clarified that rectification under Section 18 of the Kerala Land Tax Act is limited to arithmetical or clerical errors in tax assessments. If the authorities under the Kerala Land Utilisation Order or Act 28 of 2008 change the land description, it necessitates a fresh assessment under the Kerala Land Tax Act, allowing for additions to the Basic Tax Register. The court held that such a course is not prohibited by the principles laid down by the Apex Court, specifically regarding rectification under Section 18. In conclusion, the judgment modified the decision of the learned single Judge, emphasizing the need for the respondents to approach the authorities under the Kerala Land Utilisation Order, 1967 for any change in land status and subsequent fresh assessment under the Kerala Land Tax Act.
|
