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Judgment
The petitioners claim that they are the owners of the land in Re.Sy.No.62/6, having an extent of 0.3831 Hectors and land in Re.Sy.No.62/7, having an extent of 0.4967 Hetors. They approached the Tahsildar (LR), Thrissur for reassessment of land under the Kerala Land Tax Act, 1961. The land is admittedly, described as 'Nilam' in the Basic Tax Register. The applications were submitted on the strength of the KLUO obtained by the predecessor-in-interest as evident from Exts.P1 and P1(a). These orders under the KLUO were issued on 7.04.1995. As per the KLUO, the land comprised in various survey numbers in Exts.P1 and P1(a) were permitted to be utilised for other purposes. If the land referred to in the KLUO is corresponding to the land now claimed by the petitioners, there may not be any difficulty in reassessing the land under the Kerala Land Tax Act, 1961.
However, the petitioners' application has been rejected stating that the petitioners have to submit an application under Form 7 of the Kerala Conservation of Paddy Land and Wetland Rules, 2008.
As the land in respect of which now the application has been submitted is covered by the KLUO, there is no necessity for the petitioners to submit an application under Form 7. In such circumstances, I am of the view that the impugned orders have to be set aside for reconsideration. If the Tahsildar (LR) is satisfied that the land is covered by the KLUO, necessarily without further insisting any other formality, the Tahsildar shall take up such application for reassessment under the Kerala Land Tax Act, 1961, without any delay, at any rate, within a period of two months from the date of receipt of a copy of this judgment.
This writ petition is disposed of as above.