Land tax register rectification cannot change land classification; relief must be sought under the land utilisation regime first.

The rectification power under Section 18 of the Kerala Land Tax Act, 1961 is limited to apparent mistakes in tax orders and cannot be used to alter the nature of land or bypass the competent authority under the Kerala Land Utilisation Order, 1967. Where land has ceased to fall within the Kerala Conservation of Paddy Land and Wet Land Act, 2008 after modification of the draft data bank, the governing regime becomes the Land Utilisation Order, and landowners must seek relief before that authority. If that authority grants a favourable change in land description, consequential reassessment and Basic Tax Register entries may follow.

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Issues: Whether the Basic Tax Register could be corrected under Section 18 of the Kerala Land Tax Act, 1961 on the basis of modification of the draft data bank, and whether the landowners were required to seek relief before the authorities under the Kerala Land Utilisation Order, 1967.

Analysis: The land had originally been included in the draft data bank under Section 5 of the Kerala Conservation of Paddy Land and Wet Land Act, 2008, but the Local Level Monitoring Committee later changed the entry to "converted land". Once the land ceased to fall within the Act of 2008, the statutory regime governing it became the Kerala Land Utilisation Order, 1967. The rectification power under Section 18 of the Kerala Land Tax Act, 1961 is confined to mistakes apparent in orders relating to tax determination and cannot be used to alter the nature of land or bypass the competent authority under the land-use control regime. However, if the competent authority under the Kerala Land Utilisation Order, 1967 grants relief changing the land description, the existing assessment may become redundant and a fresh assessment can follow, with consequential entries in the Basic Tax Register.

Conclusion: The direction to correct the Basic Tax Register under Section 18 could not be sustained. The landowners must pursue the statutory remedy under the Kerala Land Utilisation Order, 1967, though appropriate consequential reassessment and register entries may follow any favourable order from that authority.

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