2020 (1) TMI 1630 - HC - Indian Laws

Assessment 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.

Issues Involved:
1. Validity of the Revenue Divisional Officer's order permitting land use change.
2. Applicability of Section 27A of the Kerala Conservation of Paddy Land and Wet Land Act, 2008.
3. Authority of the Tahsildar to demand compliance with Section 27A for tax assessment.
4. Legal interpretation of Section 27C of the Kerala Conservation of Paddy Land and Wet Land Act, 2008.
5. Jurisdiction of the Kerala Land Utilisation Order, 1967 versus the Kerala Conservation of Paddy Land and Wet Land Act, 2008.
6. Precedent set by previous judgments regarding land use and tax assessment.

Detailed Analysis:

1. Validity of the Revenue Divisional Officer's Order Permitting Land Use Change:
The writ petitioner, owning 19.23 Ares of paddy land, sought permission under clause 6(2) of the Kerala Land Utilisation Order, 1967, to convert the land for purposes other than paddy cultivation. The Revenue Divisional Officer (RDO) granted this permission on 05.06.2018. The learned single Judge quashed the Tahsildar's order (Ext.P7) that declined the petitioner's request to update the land records, directing the Tahsildar to consider the application under Section 6A of the Kerala Land Tax Act, 1961.

2. Applicability of Section 27A of the Kerala Conservation of Paddy Land and Wet Land Act, 2008:
The primary contention from the Senior Government Pleader was based on Section 27A of the Act, 2008, effective from 30.12.2017, which requires landowners to seek permission from the RDO for land use changes. However, the petitioner's application was submitted before the introduction of Section 27A, making the provision inapplicable. Section 27A has prospective effect, and the petitioner's application, predating the amendment, was rightly processed under the Kerala Land Utilisation Order, 1967.

3. Authority of the Tahsildar to Demand Compliance with Section 27A for Tax Assessment:
The court clarified that Section 27A applies only to applications submitted after its introduction. The petitioner's application, having been submitted before the amendment, did not require compliance with Section 27A. The Tahsildar's insistence on compliance with Section 27A for tax assessment under Section 27C was thus deemed incorrect.

4. Legal Interpretation of Section 27C of the Kerala Conservation of Paddy Land and Wet Land Act, 2008:
Section 27C mandates changes in revenue records following land conversion under Sections 8, 9, 10, or 27A of the Act, 2008. However, the court noted that this provision does not apply to permissions granted under the Kerala Land Utilisation Order, 1967. Therefore, the Tahsildar's directive to the petitioner to secure an order under Section 27A was not legally justified.

5. Jurisdiction of the Kerala Land Utilisation Order, 1967 versus the Kerala Conservation of Paddy Land and Wet Land Act, 2008:
The court emphasized that the Kerala Land Utilisation Order, 1967 governed the petitioner's application since it was submitted before the introduction of Section 27A. The RDO was the competent authority under the 1967 Order to grant permission for land use change, and this jurisdiction remained unaffected by the subsequent amendment.

6. Precedent Set by Previous Judgments Regarding Land Use and Tax Assessment:
The court referenced the Supreme Court's judgment in Revenue Divisional Officer v. Jalaja Dileep, which held that changes in the Basic Tax Register (BTR) cannot alter the nature of the land but can be updated to reflect land use changes authorized by competent authorities. The Division Bench in LLMC, Kizhakkambalam Grama Panchayat v. Mariumma further clarified that land tax assessment must follow the Kerala Land Tax Act, 1961, and appropriate entries can be made in the BTR following lawful land use changes.

Conclusion:
The appeal was dismissed, affirming the learned single Judge's decision. The court held that the Tahsildar's order (Ext.P7) was rightly quashed, and the petitioner's application should be considered under Section 6A of the Kerala Land Tax Act, 1961, without requiring compliance with Section 27A of the Act, 2008. The judgment reinforced the legal principle that statutory authorities must adhere to the applicable laws and precedents when assessing land tax and updating revenue records.

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