AI Structured Summary
Not yet generated for this judgment
Judgment
The relief sought for in this writ petition is a direction to the third respondent to reassess the land tax for his 0.1891 hectare of land comprised in Re-Survey Nos.89 and 73 (Old Survey No.3155/6) of Palakkad-III Village, under Section 6A of the Kerala Land Tax Act, 1961, without insisting for the procedures under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008.
Heard the learned counsel for the petitioner and the learned Government Pleader representing the respondents.
As per Ext.P2 order passed by the Revenue Divisional Officer, Palakkad, on 09.12.1986, the property claimed by the petitioner, which form part of the larger extent of land mentioned therein, was permitted to be used for non-agricultural purposes. Ext.P3 order would reveal that the aforesaid property, though earlier included in the data bank, was subsequently removed from the data bank. In the above circumstances, the aforesaid property is liable to be reassessed under Section 6A of the Kerala Land Tax Act, 1961, without insisting for the procedures under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008. Therefore, the relief sought for by the petitioner is liable to be allowed, in view of the law laid down by the Full Bench of this Court in Mukthar Ali v State of Kerala [2025 (2) KHC 63]. In the result, the writ petition stands allowed as follows:-
The third respondent is hereby directed to consider and take a decision, as per law, on Ext.P6 application submitted by the petitioner for reassessment of land tax for his land under Section 6A of the Kerala Land Tax Act, 1961, without insisting for the procedures under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008.
A decision in the above regard shall be taken, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment.