Kerala High Court Upholds Land Classification in Basic Tax Register Before 2008 Act
Court Affirms Validity of Purayidam Classification from Pre-2008 Re-Survey, Rejects State's Claim of Mistake
In a significant ruling, the Kerala High Court has reaffirmed the validity of land classification in the Basic Tax Register (BTR) conducted prior to the enactment of the Kerala Conservation of Paddy Land and Wetland Act, 2008. The division bench, comprising Justices A. Muhamed Mustaque and Harisankar V. Menon, dismissed the state's appeals challenging the classification of land as purayidam, which was done based on a re-survey before the Act came into force.
The District Collector of Kollam and other petitioners had contended that the classification change from nilam (paddy land) to purayidam (dry land) was erroneous and should comply with Section 27A of the 2008 Act. However, the High Court held that the re-survey conducted before the Act's enactment was valid and did not require compliance with Section 27A.
The court emphasized that the BTR is a vital statutory document and takes precedence over the settlement register in case of inconsistencies. It noted that the BTR entries were made following a conscious re-survey process, reflecting the true nature of the land at the time, which was not paddy land or wetland.
The judgment also highlighted that government orders since 1965 have authorized Revenue Authorities to make changes in BTR entries during re-survey, and such changes are valid unless proven otherwise. The court observed that the state had acted upon the purayidam classification for over a decade, including establishing a petroleum outlet on one such land, and mere assertion of mistake without evidence was insufficient to challenge the BTR entries.
The court referenced previous judgments, including Indira v. Sub Collector and Jasmin v. District Collector, which supported the precedence of BTR entries and the authority of resurvey officials to update land classifications. It also addressed a Division Bench decision in State of Kerala v. Santhosh B., identifying it as per incuriam for overlooking relevant government orders that provided for such corrections.
Ultimately, the Kerala High Court dismissed the state's appeals, reinforcing that the land classification prior to the 2008 Act stands valid and cannot be retroactively contested without substantial proof of error.
Bottom Line:
Land classification in Basic Tax Register (BTR) based on re-survey prior to the Kerala Conservation of Paddy Land and Wetland Act, 2008 is valid and does not require compliance with Section 27A of the Act.
Statutory provision(s): Kerala Conservation of Paddy Land and Wetland Act, 2008 - Section 27A, Kerala Land Tax Rules, 1972 - Rule 4, Kerala Conservation of Paddy Land and Wetland Rules, 2008 - Rule 2(1)(e), Survey and Boundaries Act, 1961, Government Orders since 1965
