Land to be Re-assessed for fixing Basic Tax Rate after Change in Nature of Land under Kerala Land Utilisation Order: Kerala HC [Read Order]

A Single Bench of the Kerala High Court recently ruled that there is necessity for land to be re-assessed for fixing basic tax rate after the change in nature of the land under the Kerala Land Utilisation Order, 1967.

The petitioner, KR Santhosh is the owner of the property in Chiyyaram Village in Thrissur District and the property was purchased in 1997. The predecessor-in-interest of the land approached the respondent, the Revenue Divisional Officer, invoking the provisions of the Kerala Land Utilisation Order, 1967, seeking to permit him to use the land for non-agricultural purposes. The Revenue Divisional Officer passed an order under Clause 6 of the Kerala Land Utilisation Order, 1967, permitting the use of the land for non-agricultural purposes.

The grievance of the petitioner is that even though the order was passed under the Kerala Land Utilisation Order, 1967 in the year 1996, the land is not re-assessed for fixing rate of Basic Tax and the property of the petitioner is still described as paddy land in the Revenue records. The petitioner submitted an application 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.

In Mary Abraham v. State of Kerala and others, the Kerala High Court held that once enabling order is passed under Rule 6(2) of the Kerala 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.

A Single Bench of Justice N Nagaresh observed that “As the nature of the land of the petitioner 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 petitioner.”

To Read the full text of the Order CLICK HERE

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