Supreme Court of India
The Revenue Divisional Officer Fort, Kochi & Ors. v. Jalaja Dileep &anr.
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What the Court ordered
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.
Judgment, page 13
From the headnote
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 - 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
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