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           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  .   

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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  

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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  

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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  

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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)  

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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  

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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  

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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  

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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  

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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  

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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  

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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  

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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.   

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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,  

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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  

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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.

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                           ...……......................J.                                                        (V. GOPALA GOWDA)   

 ……........................J.                                                   (R. BANUMATHI)

New Delhi; March 10, 2015  

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