Land status changes under Kerala law must adhere to Kerala Land Utilisation Order, 1967, not just Kerala Land Tax Act.

The court held that the respondents must approach the authorities under the Kerala Land Utilisation Order, 1967 for any change in land status, as the Kerala Land Tax Act only allows rectification for arithmetical or clerical errors in tax assessments. The judgment emphasized that changing the nature of the land cannot be done through the Basic Tax Register but must follow procedures under the Kerala Land Utilisation Order, 1967. The decision modified the lower court's ruling, stressing the need for a fresh assessment under the Kerala Land Tax Act after any change in land status.

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Issues:
1. Correction of land description in Basic Tax Register under Kerala Land Tax Act.
2. Applicability of Kerala Land Utilisation Order, 1967.
3. Rectification of mistakes under Section 18 of Kerala Land Tax Act.

Issue 1: Correction of land description in Basic Tax Register under Kerala Land Tax Act
The respondents filed a writ petition seeking correction of their land description in the Basic Tax Register from paddy land to garden land. The Local Level Monitoring Committee modified the entry in the draft data bank to "converted land" after inspection, rendering Act 28 of 2008 inapplicable to the respondents' lands. The court held that if the status of the lands is to be changed, the respondents must approach the authorities under the Kerala Land Utilisation Order, 1967, as the Kerala Land Tax Act only allows rectification for arithmetical or clerical errors in tax assessments.

Issue 2: Applicability of Kerala Land Utilisation Order, 1967
The Apex Court held that if a property is not included in the data bank under Act 28 of 2008, the Kerala Land Utilisation Order, 1967 would apply for any change in land status. The judgment emphasized that changing the nature of the land cannot be done through the Basic Tax Register but must follow procedures under the Kerala Land Utilisation Order, 1967. The respondents' lands were found to be excluded from Act 28 of 2008, making the provisions of the Kerala Land Utilisation Order, 1967 applicable for any status change.

Issue 3: Rectification of mistakes under Section 18 of Kerala Land Tax Act
The court clarified that rectification under Section 18 of the Kerala Land Tax Act is limited to arithmetical or clerical errors in tax assessments. If the authorities under the Kerala Land Utilisation Order or Act 28 of 2008 change the land description, it necessitates a fresh assessment under the Kerala Land Tax Act, allowing for additions to the Basic Tax Register. The court held that such a course is not prohibited by the principles laid down by the Apex Court, specifically regarding rectification under Section 18.

In conclusion, the judgment modified the decision of the learned single Judge, emphasizing the need for the respondents to approach the authorities under the Kerala Land Utilisation Order, 1967 for any change in land status and subsequent fresh assessment under the Kerala Land Tax Act.

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