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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 ..... e, 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, and terms and conditions contained under the Kerala Land Utilisation order 1967 - none of the provisions contained under Section 27A of Act 2008, which has come into force only with effect from 30.12.2017, has any manner of binding force so far as the facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above Writ Appeals are filed by the respondents against the common judgment of the learned Single Judge in W.P.(C). No. 8645/2020 and 8307/2020 dated 19.03.2020 respectively, whereby, the learned Single Judge directed the Tahsildar(LR), Kanayannur Taluk, Kochi, to immediately take up for consideration 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 Gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Register on the basis of enabling orders passed under the Kerala Land Utilisation Order 1967 as specified above, in terms of the dictum laid down by this court in Mariyumma (supra). The Tahsildar on receipt of the said application, has passed orders directing the applicants to pay 25% of the scheduled 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 27C of act 2008. On the other hand learned counsel for the respondents/Writ petitioners advanced arguments fully supporting the Judgment of the learned Single Judge. 4. We have appreciated the rival submissions made across the Bar and perused the pleadings and documents on record. 5. As we have 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall 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 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the entries contained in the Basic Tax Register cannot be changed. However, the Division Bench of this Court in Mariyumma (supra) has held that, without defacing the entry contained in the Basic Tax Register, necessary additional entries can be made on the basis of the orders passed by the statutory authority under 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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