2023 (4) TMI 1190

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....For the Respondents : ADV SMT.K.G.SAROJINI GP JUDGMENT Dated this the 16th day of January, 2023 The petitioners are before this Court aggrieved by the omission of the 2nd respondent-Tahsildar in entertaining Form A application submitted by the petitioners for re-assessment of rate of Basic Tax on land and for making necessary entries in the Basic Tax Register. 2. The petitioners are owners of....

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....land in the Revenue records. The petitioners submitted Ext.P4 application in Form-A invoking Section 6(3) of the Kerala Land Tax Act, 1961 seeking to re-assess the Basic Tax and to make necessary entries in the Basic Tax Register. The Tahsildar, however, has not passed any orders on the application. Hence, the petitioners have approached this Court. 4. The Government Pleader entered appearance on....

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....the judgment in Mary Abraham v. State of Kerala and others [2020 (4) KLT 448]. This Court held that once enabling order is passed under Rule 6(2) of the Kerala Land Utilisation Order, 1967 permitting conversion of the land, then the earlier entries in the BTR showing the land as Nilam, Paddy Land, etc. will become superfluous and redundant and the competent Revenue officials like the Tahsildar are....

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....ion Order, 1967, the competent authority is bound to re-assess the rate of Basic Tax in respect of the land and to make necessary entries in the Basic Tax Register, if necessary, after verifying the veracity/genuineness of the permission obtained under the Kerala Land Utilisation Order, 1967 produced by the petitioners. 9. The Government Pleader pointed out that the land is included in the land D....