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Tax levied on land depends upon the nature of practice: Kerala High Court

The tax to be levied upon the owner of the land depends upon the nature of practice being carried out on the land. If by default, the property covered by application filed under Sec.6A of the Kerala Land Tax Act, is the same or part of the property covered by statutory order passed under Rule 6(2) of the KLU Order by the RDO, then fresh assessment of the subject property be made, so as to make correction showing the changed nature of the land. This proclamation was made by the Kerala High Court presided by J. ALEXANDER THOMAS in the case of JAVAD K. HASSAN vs. DR.HAARIS RASHEED [Con.Case(C).No.9 OF 2021 IN WP(C).14486/2020].

The contempt of court case has been filed alleging non-compliance of the directions issued by this Court in judgment of W.P(C)No.14486/2020. Learned Special Government Pleader submits that from the pleadings and materials on record, it appears that the petitioner has already secured proceedings issued by the respondent-Revenue Divisional Officer granting statutory permission for change of user of the land for any non-agricultural purposes in respect of the subject property, in terms of the provisions contained in Rule 6(2) of the Kerala Land Utilization Order. Therefore, consequential action is to be taken under Sec.6A of the Kerala Land Tax Act, for fresh assessment of the subject property, so as to make additional entries in the Basic Tax Register had to be taken by the Tahsildar concerned and not by the RDO. Tahsildar though a party, had not been made a party in the contempt case and further that strict instructions and directives will be given to the Tahsildar concerned to immediately ascertain, as to whether the subject property covered by application filed under Sec.6A of the Kerala Land Tax Act before the Tahsildar is the same or part of the property covered by statutory order passed by the RDO under Rule 6(2) of the KLU Order. It must also be ensured that if the property in both cases was found to be the same, then strict instructions will be given to the Tahsildar to ensure that orders are passed under Sec.6A of the Kerala Land Tax Act, so as to effectuate additional entries to show correctly the changed nature of the land as ‘purayidam/garden land’, etc.

The honorable court observed, “The abovesaid undertakings made on behalf of the Tahsildar concerned are recorded. Accordingly, it is ordered that the Tahsildar concerned will ensure that necessary orders are passed on application filed under Sec.6A of the Kerala Land Tax Act, after affording opportunity of being heard to the petitioner and as stated hereinabove and if it is found that the property covered by application filed under Sec.6A of the Kerala Land Tax Act, is the same or part of the property covered by statutory order passed under Rule 6(2) of the KLU Order by the RDO, then fresh assessment of the subject property be made, so as to make additional entries in the BTR to show correctly the changed nature of the land as ‘purayidam/garden land’ and not as ‘Nilam/paddy land’.” The court further held, “Action in this regard should be duly completed by the Tahsildar, Land Records, Aluva, who is the respondent in W.P(C) No.14486/2020, within six weeks from the date of receipt of a certified copy of this judgment. The Registry will return back certified copy of W.P(C) No.14486/2020, if a request in that regard is made by the petitioner’s counsel. However, the Registry will ensure that photocopy of the said document is placed in the original case file, for the purpose of maintenance of records.”

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