2023 (4) TMI 1190

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..... Land Utilisation Order, 1967 permitting conversion of the land, then the earlier entries in the BTR showing the land as Nilam, Paddy Land, etc. will become superfluous and redundant and the competent Revenue officials like the Tahsildar are obliged under law to make a fresh assessment of the property under Section 6A of the Kerala Land Tax Act, 1961. As the nature of the land of the petitioners has been permitted to be changed pursuant to passing of a statutory order under the Kerala Land Utilisation Order, 1967, the competent authority is bound to re-assess the rate of Basic Tax in respect of the land and to make necessary entries in the Basic Tax Register, if necessary, after verifying the veracity/genuineness of the permission obtaine .....

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..... ion Order, 1967 in the year 2014, the land of the petitioners is not re-assessed for fixing rate of Basic Tax and the property of the petitioners is still described as paddy land in the Revenue records. The petitioners submitted Ext.P4 application in Form-A invoking Section 6(3) of the Kerala Land Tax Act, 1961 seeking to re-assess the Basic Tax and to make necessary entries in the Basic Tax Register. The Tahsildar, however, has not passed any orders on the application. Hence, the petitioners have approached this Court. 4. The Government Pleader entered appearance on behalf of the respondents and resisted the writ petition. The Government Pleader controverted all the material allegations made by the petitioners in the writ petition. It i .....

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..... addy Land and Wetland Act, 2008, the competent Revenue officials are bound to consider the subsequent application submitted under the provisions of the Kerala Land Tax Act, 1961. 8. As the nature of the land of the petitioners has been permitted to be changed pursuant to passing of a statutory order under the Kerala Land Utilisation Order, 1967, the competent authority is bound to re-assess the rate of Basic Tax in respect of the land and to make necessary entries in the Basic Tax Register, if necessary, after verifying the veracity/genuineness of the permission obtained under the Kerala Land Utilisation Order, 1967 produced by the petitioners. 9. The Government Pleader pointed out that the land is included in the land Data Bank. The .....

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