THE REVENUE DIV. OFFICER FORT KOCHI &ORS Vs. JALAJA DILEEP & ANR
Supreme Court of India (Division Bench (DB)- Two Judge)
Appeal (Civil), 2749 of 2015, Judgment Date: Mar 10, 2015
REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 2749 OF 2015
(Arising out of SLP (Civil) No.3172/2014)
THE REVENUE DIVISIONAL OFFICER ... Appellants
FORT, KOCHI & ORS.
Versus
JALAJA DILEEP & ANR. ... Respondents
WITH
CIVIL APPEAL NO. 2750 OF 2015
(Arising out of SLP (C) No. 16851/2014)
CIVIL APPEAL NO. 2751 OF 2015
(Arising out of SLP(C) No. 26518/2014)
CIVIL APPEAL NO. 2752 OF 2015
(Arising out of SLP (C) No. 27218/2014)
CIVIL APPEAL NO. 2753 OF 2015
(Arising out of SLP (C) No. 32231/2014)
AND
CIVIL APPEAL NO. 2754 OF 2015
(Arising out of SLP (C) No. 1135/2015)
J U D G M E N T
R. BANUMATHI, J.
Delay condoned in SLP (C) No.32231 of 2014 and leave granted in all the
special leave petitions.
2. This bunch of appeals raises question of substantial
importance, whether the order of conversion of land passed by the Tahsildar
under Kerala Land Tax Act would circumvent the provisions of beneficial
legislations such as Kerala Conservation of Paddy and Wetland Act, 2008 and
the Kerala Land Utilization Order, 1967?
3. These appeals arise out of the order passed by the Division
Bench of the Kerala High Court, which upheld the order passed by the
learned Single Judge and thereby directing the Tahsildar to effect a change
in the Basic Tax Register (BTR) and correct the nature of land from 'Nilam'
(Wetland) to 'Purayidam' (Dry land). 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 Register and change the
nature of lands from 'wetland' to 'dry land'. Respondent No.1 averred
that the disputed property is a dry land, but wrongly described as a
wetland (Nilam) in their sale deed and that it was never used for any
agricultural purposes. The Single Judge of the High Court vide Order dated
13.7.2012, allowed the writ petition directing that the property of the
respondent No.1 will have to be classified as 'reclaimed purayidam' (dry
land) in the Basic Tax Register (for short 'BTR') and further issued a
direction to the Tahsildar and the Village Officer to effect appropriate
correction as per the terms of the direction. Aggrieved by the Order,
State preferred W.A. No.412 of 2013, wherein the Division Bench of the High
Court vide impugned judgment dated 2.1.2014, upheld the order of the Single
Judge and dismissed the appeal. Aggrieved, the State of Kerala has filed
this appeal by way of special leave assailing the impugned judgment.
6. Learned senior counsel for the appellants contended that
without making an application for conversion of nature of land before any
statutory authority, writ proceedings were initiated by respondent No.1 and
the impugned order would circumvent the provisions of Kerala Conservation
of Paddy and Wetland Act, 2008 and the Kerala Land Utilization Order, 1967.
It was submitted that 'Nilam' (wetland) in due course had been changed or
transformed into reclaimed 'purayidam' dry land or any other state of
condition and the change so effected or made by itself will not amount to
'a mistake' as referred to in Section 18 of Kerala Land Tax Act and the
Tahsildar has absolutely no competence to decide upon the reclassification
application in respect of the correction of BTR and the impugned order is
liable to be set aside as they are in contravention of provisions of KLU
Order, 1967 and Kerala Conservation of Paddy and Wetland Act, 2008.
7. Per contra, learned counsel for respondents contended that
since District Collector declined to make necessary changes in the BTR, in
exercise of power under Article 226 of the Constitution, Tahsildar was
rightly directed to make necessary changes in the BTR and the impugned
order does not contravene the provisions of the Acts.
8. We have considered the rival contentions and perused the
impugned order and materials on record. Before going into the merits of
the contentions and the impugned order, 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 in implementing the object of the Act and the sanctions he can
impose in case of non-compliance by holder of land. Clause 6 of the order
provides that land cultivated with any food crop for a continuous period of
three years shall not be converted or utilized for cultivation of any other
food crop or for any other purpose except with the written permission of
the Collector. Clause 7 of the Order empowers the Collector to call upon
any person who contravenes the provisions of KLUO to cultivate the land
with such food crops and within such period as may be specified in the
notice. If the notice is not complied with within the time specified, the
Collector may, by order direct and arrange for the sale by public auction.
Thus, the KLUO vests District Collectors with powers to enforce
cultivation of food crops.
11. Further vide Notification No. G.O. (Rt.) No. 157/2002/AD dated
5.2.2002, Government of Kerala, Agriculture (NCA) Department has issued
instructions to follow the modalities for implementation of the KLU Order,
wherein conversion for construction of houses for individuals are permitted
and it reads as under:
The direction issued to District Collectors vide reference read as first
paper (Government letter No. 47165/NCA-3/97/AD dated 17.12.1997) will be
withdrawn. This would mean that applications for conversion can be
considered and disposed off by Revenue Divisional Officers/District
Collectors in accordance with the provisions of the KLU Order and related
standing instructions. The Land Revenue Commissioner will hear appeals and
the Government (in the Agriculture Department) will exercise revisional
powers as provided for in the KLU Orders.
District Collectors will ensure the conversions, which are likely to render
irrigation investments infructuous, are not to be allowed. Similarly large
scale conversion for Commercial purpose should be discouraged.
In all cases, where conversion is allowed, Collectors/Revenue Divisional
Officers must ensure that drainage for neighbouring or nearby plots is not
blocked or rendered impossible.
Conversion of land for construction of houses for individuals, upto 5
cents, should generally be allowed. However, large-scale conversion of
land by artificial partitioning into small plots of less than 5 cents
should be detected and disallowed.
The revenue machinery at the taluka and village-level should be activated
to ensure 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 allied constructions like bunds, drainage
channels, ponds and canals. Further, as evident from the objects and
scheme of the Act, whether a land in question would come under paddy land
defined in Conservation of Paddy Land and Wetland Act, 2008, is to be
determined on the basis of facts as they exist on ground and not on the
basis of description in the revenue records or in the deeds. Section 3 is
the pivotal provision of the Act which prohibits conversion or reclamation
of paddy land. As per Section 3, that on and from the date of
commencement of this Act, the owner, occupier or the person in custody of
any paddy land shall not undertake any activity for the conversion or
reclamation of such paddy land except in accordance with the provisions of
this Act. Section 13 read with Section 3 provides that District Collector
is empowered to order re-conversion of the land only if reclamation or
conversion was made after the commencement of the provisions of the Act.
14. To ensure the proper implementation of objectives, the Act
envisages the constitution of Committees at three different levels i.e.
Local Level Monitoring Committee (S.5), State Level Committee (S.8) and
District Level Authorized Committee (S.9). Besides it, Wetland Act also
provides for the reporting officers under Section 7 who are Agriculture
Officers vested with responsibility to report the Revenue Divisional
Officer as well as to Committees, regarding any act in violation of
provisions of the Act.
15. The Act provides for a local-level monitoring committee in each
panchayat or municipality for monitoring the implementation of the Act.
The powers of the Committee are conferred under sub-section (3) of Section
5. Sub-section (ii) of Section 5(3), vests the power to Local Committee
to inspect the paddy land situated within the jurisdiction of the Committee
to monitor whether the provisions of the Act are being complied with and
the same has to be reported to the Revenue Divisional Officer. The
Committee can examine complaints from the public about attempts to violate
the provisions of the Act and intervene to prevent violation. Under sub-
section 4(iv) of Section 5, the Committee has got the function to collect
the details of the paddy land within the area of jurisdiction of the
Committee, reclaimed in contravention of the provision of any law for the
time being in force, before the date of commencement 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 28 of 2008, at the time of commencement of
the Act 12 of 2008 and the classification of land is noted as "Nilam" in
the revenue records, the provision of Kerala Land Utilization Order 1967
will be applicable to such land and the Collector as defined in clause 2(a)
of KLU Order 1967 has the power to grant permission to utilize the land for
other purposes. As stated in clause 2 (a) of KLU Order, Collectors shall
examine such request for residential purpose, on merits on a case to case
basis. However, with a view to prevent indiscriminate filling of Paddy
Lands in the State, the Government have also prescribed certain
restrictions in the Notification dated 5.2.2002 noted (supra), in which
District Collectors have been directed interalia to ensure that the
conversions which are likely to render irrigation investments infructuous
and large scale conversion for commercial 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 KLU Order 1967. Thus, State of Kerala has
two statutes -KLU Order 1967 and Kerala Cultivation of Paddy Land and
Wetland Act 2008 each dealing with delineated areas with respect to
preservation, management and process of reclamation of agricultural and
paddy land for any other legitimate use.
19. Kerala Land Tax Act 1961 is an Act to provide for levy of basic
tax of land in the State of Kerala. High Court directed correction of
Basic Tax Register (BTR) under Section 18 of Kerala Land Tax Act to order
change of nature of land. The change of nature of the land with the
passage of time cannot be regarded as a conversion which can be rectified
under Section 18 of the KLT Act. Section 18 of KLT Act provides for
rectification of mistakes. Section 18 reads as follows:-
"18. Rectification of mistakes.-At any time within four years from the
date of any order passed by it the prescribed authority or 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 residential purpose or
for any public purpose is governed by KLU Order or the Kerala Wetland Act,
2008 for conversion of the land from "Nilam" (Wetland) to 'Purayidam' (Dry
Land). The concerned authorities constituted under KLU Order or Kerala
Wetland Act 2008 are the competent authority. Nature of the land cannot
be changed or converted by directing changes in the Basic Tax Register
which is maintained only for the purpose of land tax. The rectification
envisaged by Section 18 of Kerala Land Tax Act can only be in respect of
arithmetical or clerical error, that too in the order of determining the
tax due. Section 18 cannot be made use or the same cannot be taken as a
means to effect conversion of the nature of the land bye-passing the
competent authority and the procedure stipulated under the KLU Order, 1967
and the Kerala Wetland Act, 2008 and the impugned judgment is liable to
be set aside.
22. For the foregoing reasons, the impugned judgment passed by the
High Court in Writ Appeal No.412/2013 is set aside and the appeal is
allowed. Accordingly impugned judgments in connected matters are also set
aside and the appeals are allowed.
23. The respondents in all the appeals are directed to approach the
competent authorities constituted under KLU Order 1967/Kerala Conservation
of Paddy Land and Wetland Act 2008 as the case may be for conversion of the
land. When the respondents approach the concerned authorities constituted
under the above statutes, the concerned authorities shall consider the
application of the respondents in accordance with the relevant provisions
of the statutes and also the notification G.O.(Rt.) No.157/2002/AD dated
5.2.2002 already extracted above in para 11 and in accordance with law
keeping in view the factual position that may be brought to the notice of
the authorities alongwith material to substantiate their claim. In the
facts and circumstances of the case, we make no order as to costs.
...............................J.
(V. GOPALA GOWDA)
..............................J.
(R. BANUMATHI)
New Delhi;
March 10, 2015
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