Tahsildar Bound To Recategorise Land, Reassess Tax Once Paddy Land Is Converted As Per Statutory Mandates: Kerala High Court

The Kerala High Court on Wednesday held that once paddy land is converted in due compliance with statutory mandates, the Tahsildar has to reassess the tax and make necessary entries in the Revenue records as per Section 27C of the Kerala Conservation of Paddy Land and Wetland Act.

Justice N. Nagaresh found that the land reclaimed by the petitioner was admittedly paddy land and therefore, he cannot be forced to treat it as unnotified land or to approach the Revenue Divisional Officer for that matter.

"Once a statutory authority permits the owner of the land to reclaim paddy land, then on an application by the owner of the property, the Tahsildar is bound to reassess the land for the purpose of levy of land tax."

The petitioner owned 12.14 acres of property which was described as paddy land in the revenue records. Upon the petitioner submitting an application, the District Level Authorised Committee gave sanction to the petitioner to construct a house on 2.02 acres out of the 12.14 acres of land.

However, since these 2.02 acres continued to be categorised as paddy land in revenue records, the petitioner submitted another application to the Tahsildar seeking to reassess the land under the Kerala Land Tax Act. Since the Tahsildar insisted on a representation, the petitioner filed a representation in this regard as well. 

Nevertheless, the Tahsildar asked the petitioner to approach the Revenue Divisional Officer and to make an application under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act.

Aggrieved by this communication, the petitioner moved the High Court arguing that when land is converted in due compliance of statutory mandates, tax shall be reassessed and land categorisation should be changed. It was also contended that as per Section 27C of the Act also, the Tahsildar has to reassess the tax and make necessary entries in the Revenue records.

Advocate K.C. Vincent appearing for the petitioner sought to quash the impugned communication and to declare that the lands permitted for conversion under Section 9(5) of the Kerala Conservation of Paddy Land and Wetland Act are eligible for reassessment of tax and for effecting necessary entries in Revenue records showing the actual status of such land as Purayidam / Garden land without securing orders under Section 27A.

On the other hand, Senior Government Pleader Surya Binoy B pointed out that the petitioner has invoked the provisions of the Kerala Conservation of Paddy Land and Wetland Act for reclaiming the land to construct a house and that he was thereby bound to comply with other provisions of the Act for changing the nature of the land in Revenue records. The petitioner cannot resort to any shortcut to escape from payment of statutory fees, contended the Government Pleader.

The Court found that once paddy land is reclaimed as per law, it has to be reassessed for land tax. But the Tahsildar required the petitioner to approach the Revenue Divisional Officer, implying that he should submit an application in compliance with Section 27A.

The Judge observed that Section 27A applies to unnotified lands while the petitioner's land was admittedly a paddy land.

Therefore, it was held that the petitioner cannot be forced to treat the land as unnotified land and to approach the Revenue Divisional Officer. 

The writ petition was therefore allowed and the impugned communication was set aside. The Tahsildar was directed to consider the application submitted by the petitioner and take decision thereon in accordance with the law, within a period of one month.

Case Title: Prakash O.S v. State of Kerala & Ors. 

Citation: 2022 LiveLaw (Ker) 364

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