THE REVENUE DIVISIONAL OFFICER FORT, KOCHI & ORS. versus JALAJA DILEEP &ANR.

Citation: [2015] 3 S.C.R. 380 · Decided: 10-03-2015 · Supreme Court of India · Bench: V. GOPALA GOWDA · Disposal: Appeal(s) allowed

Judgment (excerpt)

A 
B 
[2015) 3 S.C.R. 380 
THE REVENUE DIVISIONAL OFFICER 
FORT, KOCHI & ORS. 
v. 
JALAJA DILEEP &ANR. 
(Civil Appeal No. 27 49 of 2015) 
MARCH 10, 2015 
C 
[V. GOPALAGOWDAAND R. BANUMATHI, JJ.] 
Kera/a Land Tax Act 1961 -
s. 18 -
Kera/a 
Conservation of Paddy and Wetland Act, 2008 - Kera/a Land 
Utilization Order, 1967 - Conversion of land- From Wetland 
o to Dry Land - Order passed by the courts below that the 
Tahsildar to effect a change in the Basic Tax Register and 
correct the nature of land from "Ni/am" (Wetland) to 
'Purayidam' (Dry Land) - Said order, if would circumvent the 
provisions of beneficial /egislations-2008 Act and 1967 Order 
E - Held: 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 - Statutory enquiry 
to ascertain whether the land is a "Paddy Land" or "Wetland" 
and conversion of the land for residential purpose or for any 
F public purpose is governed by 1967 Order/2008 Act for 
conversion of the land from Wetland to Dry Land -
Concerned authorities constituted under 2008Act and 1967 
Order are the competent authority - s. 18 cannot be made 
G 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 1967 
Order and 2008 Act - Order passed by the High Court set 
aside - Respondents to approach the competent authorities 
H for conversion of the land. 
380 
THE REVENUE DIVISIONAL OFFICER FORT, KOCHI v. 
381 
JALAJA DILEEP 
Allowing the appeals, the Court 
A 
HELD: 1.1 State of Kera la has two statutes-Kera la 
Land Utilization Order 1967 and Kerala Cultivation of 
Paddy La.nd and Wetland Act 2008 each dealing with 
delineated areas with respect to preservation, B 
management and process of reclamation of agricultural 
and paddy land for any other legitimate use. [Para 18] 
[391-A-B] 
1.2 Kerala Land Tax Act 1961 is an Act to provide c 
for levy of basic tax of land in the State of Kerala. The 
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 D 
conversion which can be rectified under Section 18 of 
the KLT Act. 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 E 
authority under the Act. Therefore, the rectification of 
mistake can only be in respect of proceedings or orders 
passed by the original authority, a;>pellate authority or 
the revisional authority.[Paras 19 and 20] [391-C-D; 392-
F 
A-8] 
1.3 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 G 
governed by Kera la Land Utilization Order or the Kera la 
Wetland Act, 2008 for conversion of the land from 
"Nilam" (Wetland) to 'Purayidam' (Dry Land). The 
concerned authorities constituted under Kerala Land 
Utilization Order or Kerala Wetland Act 2008 are the H 
382 
SUPREME COURT REPORTS 
[2015) 3 S.C.R. 
A 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 can 
8 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 
c stipulated under the Kerala Land Utilization Order, 1967 
and the Kerala Wetland Act, 2008 and the impugned 
judgment is liable to be set aside. The respondents are 
directed to approach the competent authorities 
constituted under Kerala Land Utilization Order 1967/ 
D Kerala Conservation of Paddy Land and Wetland Act 
2008 as the case may be for conversion of the land. 
[Paras 21 and 23) [392-C-F, H; 393-A] 
CIVILAPPELLATE JURISDICTION: Civil Appeal No. 
E 27 49 of 2015 etc. 
F 
From the Judgment and Order dated 02.01.2014 of the 
High Court of Kerala at Ernakulam in WA412 of 2013 
WITH 
C. A. Nos. 2750, 2751, 2752, 2753 & 2754 of 2015 
V. Giri, ZulfikerAli P., Liz Mathew, Mohd. Sadique, M. 
F. Ph

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