P.K.JOSEPH Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner obtained a building permit from Cochin Corporation to construct a residential building in Survey No.66/2-19 of Elamkulam Village. The petitioner completed the construction and the Corporation also assigned building number.

(2.) Admittedly, petitioner's land is recorded as 'Nilam' in the Basic Tax Register. The petitioner submits that on account of description of the land as 'Nilam' in BTR, petitioner was unable to obtain any loan from the bank. According to the petitioner, he has approached the Tahsildar to re-assess the land as a 'dry land' instead of 'Nilam'.

(3.) The learned Government Pleader submits that petitioner had not submitted any application. However it is submitted in the counter affidavit that, without any order passed under the Kerala Land Utilisation Order, 1967 (KLU), petitioner's request cannot be considered for re-assessment under the Kerala Land Tax Act, 1961. It is further stated in the counter affidavit that, in view of the amendment brought to the Kerala Conservation of Paddy Land and Wet land Act, 2008 (hereinafter referred to as the Act,2008) by incorporating Section 27A, petitioner has to pay necessary fees.