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TMI Blog2015 (3) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... etent authority. Nature of the land cannot be changed or converted by directing changes in the Basic Tax Register which is maintained only for the purpose of land tax. The rectification envisaged by Section 18 of Kerala Land Tax Act can only be in respect of arithmetical or clerical error, that too in the order of determining the tax due. Section 18 cannot be made use or the same cannot be taken as a means to effect conversion of the nature of the land bye-passing the competent authority and the procedure stipulated under the KLU Order, 1967 and the Kerala Wetland Act, 2008 and the impugned judgment is liable to be set aside. - Decided in favour of Appellant. - Civil Appeal No. 2749 of 2015, Civil Appeal No. 2750 of 2015, Civil Appeal No. 2751 of 2015, Civil Appeal No. 2752 of 2015, Civil Appeal No. 2753 of 2015, Civil Appeal No. 2754 of 2015 - - - Dated:- 10-3-2015 - V. Gopala Gowda And R. Banumathi,JJ. JUDGMENT R. Banumathi, J . Delay condoned in SLP (C) No.32231 of 2014 and leave granted in all the special leave petitions. 2. This bunch of appeals raises question of substantial importance, whether the order of conversion of land passed by the Tahsildar under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2013, wherein the Division Bench of the High Court vide impugned judgment dated 2.1.2014, upheld the order of the Single Judge and dismissed the appeal. Aggrieved, the State of Kerala has filed this appeal by way of special leave assailing the impugned judgment. 6. Learned senior counsel for the appellants contended that without making an application for conversion of nature of land before any statutory authority, writ proceedings were initiated by respondent No.1 and the impugned order would circumvent the provisions of Kerala Conservation of Paddy and Wetland Act, 2008 and the Kerala Land Utilization Order, 1967. It was submitted that Nilam (wetland) in due course had been changed or transformed into reclaimed purayidam dry land or any other state of condition and the change so effected or made by itself will not amount to a mistake as referred to in Section 18 of Kerala Land Tax Act and the Tahsildar has absolutely no competence to decide upon the reclassification application in respect of the correction of BTR and the impugned order is liable to be set aside as they are in contravention of provisions of KLU Order, 1967 and Kerala Conservation of Paddy and Wetland Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and arrange for the sale by public auction. Thus, the KLUO vests District Collectors with powers to enforce cultivation of food crops. 11. Further vide Notification No. G.O. (Rt.) No. 157/2002/AD dated 5.2.2002, Government of Kerala, Agriculture (NCA) Department has issued instructions to follow the modalities for implementation of the KLU Order, wherein conversion for construction of houses for individuals are permitted and it reads as under: The direction issued to District Collectors vide reference read as first paper (Government letter No. 47165/NCA- 3/97/AD dated 17.12.1997) will be withdrawn. This would mean that applications for conversion can be considered and disposed off by Revenue Divisional Officers/District Collectors in accordance with the provisions of the KLU Order and related standing instructions. The Land Revenue Commissioner will hear appeals and the Government (in the Agriculture Department) will exercise revisional powers as provided for in the KLU Orders. District Collectors will ensure the conversions, which are likely to render irrigation investments infructuous, are not to be allowed. Similarly large scale conversion for Commercial purpose shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conversion or reclamation of such paddy land except in accordance with the provisions of this Act. Section 13 read with Section 3 provides that District Collector is empowered to order re-conversion of the land only if reclamation or conversion was made after the commencement of the provisions of the Act. 14. To ensure the proper implementation of objectives, the Act envisages the constitution of Committees at three different levels i.e. Local Level Monitoring Committee (S.5), State Level Committee (S.8) and District Level Authorized Committee (S.9). Besides it, Wetland Act also provides for the reporting officers under Section 7 who are Agriculture Officers vested with responsibility to report the Revenue Divisional Officer as well as to Committees, regarding any act in violation of provisions of the Act. 15. The Act provides for a local-level monitoring committee in each panchayat or municipality for monitoring the implementation of the Act. The powers of the Committee are conferred under sub-section (3) of Section 5. Sub-section (ii) of Section 5(3), vests the power to Local Committee to inspect the paddy land situated within the jurisdiction of the Committee to monitor w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on dated 5.2.2002 noted (supra), in which District Collectors have been directed interalia to ensure that the conversions which are likely to render irrigation investments infructuous and large scale conversion for commercial purpose are not allowed. 18. If a property is included in the Data Bank or the Draft Data Bank prepared under the Wet Land Act 2008 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same cannot be taken as a means to effect conversion of the nature of the land bye-passing the competent authority and the procedure stipulated under the KLU Order, 1967 and the Kerala Wetland Act, 2008 and the impugned judgment is liable to be set aside. 22. For the foregoing reasons, the impugned judgment passed by the High Court in Writ Appeal No.412/2013 is set aside and the appeal is allowed. Accordingly impugned judgments in connected matters are also set aside and the appeals are allowed. 23. The respondents in all the appeals are directed to approach the competent authorities constituted under KLU Order 1967/Kerala Conservation of Paddy Land and Wetland Act 2008 as the case may be for conversion of the land. When the respondents approach the concerned authorities constituted under the above statutes, the concerned authorities shall consider the application of the respondents in accordance with the relevant provisions of the statutes and also the notification G.O.(Rt.) No.157/2002/AD dated 5.2.2002 already extracted above in para 11 and in accordance with law keeping in view the factual position that may be brought to the notice of the authorities alongwith material t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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