TaxTMI 
TaxTMI 
TaxTMI 
2015 (3) TMI 813
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..... For convenience, facts in civil appeal arising out of Special Leave Petition (C) No.3172 of 2014 is referred to and taken as the lead case. 4. Briefly stated facts of the case are as under:- Respondent No.1 herein is the joint owner of the land comprised in Survey No.330/2 of Ernakulam Village in Ernakulam District to an extent of 12.286 cents. The respondents approached the Agricultural Officer who gave a certificate on 10.2.2012, to the effect that the land in question was recorded as a converted land in the Paddy Wetland in the survey records in Ernakulam Village and additionally, a possession certificate was also issued by the Village Officer on 15.2.2012, wherein it was reported that the land in question is actually a dry land. When the heirs of the respondents tried to sell the land, the purchasers of the land insisted for production of an order showing nature of land as a dry land, as a condition precedent for registering sale deed, but the revenue authorities refused to correct the same. 5. The respondent No.1 filed a Writ Petition No.11784 of 2012, before the High Court seeking a writ of mandamus to the authorities to effect necessary corrections in the Basic Tax Regis....
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....er, it is imperative to refer to the scheme of the relevant Acts. 9. Scheme and Object of Land Utilization Order, 1967: The Kerala Land Utilization Order, 1967 ('KLUO' for brevity) was issued by the Government of Kerala under the Essential Commodities Act 1955 (10 of 1955) at a time when India was facing food grain deficit and there were also some restrictions on inter-State movement of food grain. The object of KLUO is:- (a) to bring occupied waste or arable lands likely to be left fallow during a cultivation season under cultivation with paddy or other food crops; (b) to prevent the conversion of any land cultivated with food crops for other purpose, except with the written permission of the District Collector or the Revenue Divisional Officers in case the powers of District Collectors have been delegated to them. 10. Clause 3 of the Order provides that the State Government may direct, every holder of land shall grow over such portion of his land food crops such as paddy, fish, sugarcane, vegetables, tapioca, yarn, tea, coffee, cardamom, pepper, ground-nut cocoa and banana in addition to any crop he may have grown over such land. Clauses 4 to 7 postulate the role of Collector i....
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....sure that in future, conversions or attempted conversions without sanction are promptly detected and proceeded against. Conversions should not presented as a 'fait accompli' which have to be inevitably regularized. Government will examine the suggestions of Collectors/Principal Agricultural Officers for changes to the KLU Order to make the penal provisions more effective and also for levying as on conversion. 12. Scheme and Object of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (for short 'Wetland Act'):- Indiscriminate and uncontrolled reclamation and massive conversion of paddy land and wetland that were taking place in the State led to the passing of the Kerala Conservation of Paddy and Wetland Act, 2008 with an aim to conserve the paddy land and wetland and to restrict the conversion or reclamation thereof, in order to promote growth in the agricultural sector and to sustain the ecological system in the State of Kerala. 13. Section 2 (xii) of the Act of 2008 defines "paddy land" as all types of land situated in the State where paddy is cultivated at least once in a year or suitable for paddy, cultivation but uncultivated and left fallow, and includes its allie....
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....nt of the Act and to give the report to the Revenue Divisional Officer. 16. The Local Level Monitoring Committee is empowered to recommend to the State-Level Committee or the District-Level Authorized Committee, as the case may be, the reclamation of paddy land for public purpose or for construction of residential buildings for the owner of the land, subject to conditions fixing the extent of the land to be so utilized. The State-Level Committee has to scrutinize each application recommended by the local-level committee for filling up or reclamation of paddy land for public purpose. It should examine in detail if alternative land is available in the area for the purpose and the ecological changes that may occur from reclamation. 17. "Paddy land" and "Wetlands" are defined under Sections 2 (xii) and 2 (xviii) of the Act respectively. As per Section 5(4), the Committee shall interalia prepare a Data Bank with details of cultivable paddy land within the jurisdiction of the Committee. If the land is not included in the Data Bank or Draft Data Bank prepared under the Kerala Cultivation of Paddy Land and Wetland Act 2008 and if it is not a "Paddy Land" or "Wetland" as defined under Act....
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....r the appellate authority or the revisional authority may, on its own motion, rectify any mistake apparent from the record and shall, within a like period, rectify any such mistake which has not been brought to the notice of the prescribed authority or the appellate authority or the revisional authority, as the case may be, by a land-holder or other person liable to pay tax: Provided that no such rectification shall be made which has the effect of enhancing the tax payable unless the landholder and any other person liable to pay tax have been given a reasonable opportunity of being heard in the matter." 20. By the perusal of the above provision, it is evident that the rectification of mistake narrated in Section 18 relates to the apparent mistake on the face of the record in relation to any order passed by the prescribed authority, appellate authority or the revisional authority under the Act. Therefore, the rectification of mistake can only be in respect of proceedings or orders passed by the original authority, appellate authority or the revisional authority. 21. Statutory enquiry to ascertain whether the land is a "Paddy Land" or "Wetland" and conversion of the land for reside....