TaxTMI 
TaxTMI 
2015 (4) TMI 1353
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....has been converted into a garden land about more than 30 to 35 years ago and is cultivated with coconut trees. It is stated that despite that, in the Basic Tax Register, the property has been described as a paddy land. They say that, therefore, they made Ext.P3 representation to the Local Level Monitoring Committee constituted under Section 5 of the Kerala Conservation of Paddy Land and Wet Land Act, 2008 (Act 28 of 2008), which had published a data bank including the lands in question, requesting to exclude their properties. With these averments, they filed the writ petition seeking a prayer directing the respondents therein to exclude the land from the data bank prepared under Section 5(4)(i) of Act 28 of 2008 and also to require the 3rd ....
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....judgment in Revenue Divisional Officer v. Jalaja Dileep (2015 (1) KLT 984) reversing the judgment in Jalaja Dileep's case (supra), the judgment of the learned single Judge is untenable. Learned counsel appearing for the respondents however contended that having regard to the fact that Local Level Monitoring Committee itself has modified the draft data bank, respondents are entitled to have the Basic Tax Register corrected in terms of Section 18 of the Kerala Land Tax Act. 5. We have considered the submissions made. 6. It is true as contended by the learned Government Pleader that the judgment in Jalaja Dileep's case (supra) was reversed by the Apex Court in the judgment mentioned above. In the said judgment, after referring to....
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....al purpose are not allowed. 18. If a property is included in the Data Bank or the Draft Data Bank prepared under the Wet Land Act 2008 as a "Paddy Land" or "Wetland" and the classification of land is noted as "Nilam" in revenue records, the provisions of the Act 28/2008 would apply. As noticed earlier, there is ample provision within the Act to grant permission for such land for residential purpose or public purpose as defined in the Act. And as elaborated earlier, if the property is not included in the Data Bank as "Paddy Land" or "Wetland" as defined under Act 28/2008, it is still governed by the provisions of K.L.U. Order 1967. Thus, State of Kerala has two statutes- K.L.U. Order 1967 and Kerala Cultivation of Paddy Land and Wet....
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....he 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 residential purpose or for any public purpose is governed by K.L.U. Order or the Kerala Wetland Act, 2008 for conversion of the land from "Nilam" (Wetland) to 'Purayidam' (Dry Land). The concerned authorities consti....
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....f 2008, on a consideration of Ext.P3 representation, the Local Level Monitoring Committee itself resolved to modify the entries in the draft data bank and the entry has been modified into converted land. This, therefore, means that, as a result of the above development, Act 28 of 2008 is rendered inapplicable to the lands owned by the respondents. In such a situation, in the light of the principles laid down by the Apex Court in the judgment mentioned above, automatically the provisions of the Kerala Land Utilisation Order, 1967 would be applicable. Therefore, if the status of the lands are to be changed in the manner as sought for by the respondents, they will necessarily have to move the authorities under the Kerala Land Utilisation Order....