State Of Kerala vs Moushmi Ann Jacob 2025 INSC 255 - Kerala Conservation of Paddy Land and Wetland Act - Reclamation - Fee

Kerala Conservation of Paddy Land and Wetland Act, 2008 - Government Notification exempting the payment of fee upon reclamation of land originally reflected in the records of the State as ‘paddy land’ - (a) lands up to 25 cents as on 30th December 2017 can seek a change of category without having to pay any fee; (b) when a category change is sought in respect of land(s) that exceeds the limit of 25 cents, such a change shall be permissible upon having paid 10% of the fair value of such land- The exemption is only intended for lands up to 25 cents [Context: SC set aside HC judgment which held that fee payable by a person would be calculable for the portion of land that is in excess of 25 cents, since that much stands exempted.]

Legislation -A Notification issued in furtherance of an Act is a form of delegated legislation. (Para 13) A piece of subordinate legislation does not carry the same level of immunity as a plenary legislation enacted by the State legislature since the former is to yield to the plenary legislation. (Para 14)

Constitution of India - Article 14 - The State is permitted reasonable classification - The solitary, but all-important principle in this regard is that such classification should have a reasonable nexus to the object sought to be achieved.

Exemption Notification- A person, who claims the exemption or concession, must establish that he is so entitled. Such a Notification, it is also settled, is to be interpreted strictly. (Para 15)