Land conversion permission requires fresh basic tax reassessment and revenue record correction under Kerala land law.

A valid permission under the Kerala Land Utilisation Order, 1967 for non-agricultural conversion makes the earlier classification of the land as paddy land or nilam no longer conclusive for tax purposes. Revenue must verify the genuineness and subsistence of the permission order, consider removal of the land from the Land Data Bank if required, and then undertake a fresh assessment of basic tax under the Kerala Land Tax Act, 1961 with corresponding corrections in the Basic Tax Register. The reassessment request cannot be ignored once such permission is produced.

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Issues: Whether, after a permissive order under the Kerala Land Utilisation Order, 1967 allowing conversion of land for non-agricultural use, the competent revenue authority is bound to reconsider the land's classification and reassess basic tax on the basis of the applicant's request under the Kerala Land Tax Act, 1961.

Analysis: A permissive order issued under the Kerala Land Utilisation Order, 1967 makes the earlier revenue entries describing the land as paddy land or nilam ineffective for the purpose of tax assessment. The competent revenue officials are required to conduct a fresh assessment of basic tax under the Kerala Land Tax Act, 1961 and to make corresponding entries in the Basic Tax Register. Where the land is said to remain in the Land Data Bank, the authority may first verify the genuineness and subsistence of the permission order and consider the application for removal from the Data Bank. The subsequent tax reassessment application cannot be ignored once the statutory permission for conversion is shown.

Conclusion: The revenue authorities are bound to consider the request for removal from the Data Bank and, depending on that decision, to pass orders on the application for reassessment of basic tax and correction of revenue records.

Ratio Decidendi: A valid permission under the Kerala Land Utilisation Order, 1967 obliges the revenue authorities to treat the earlier classification as no longer conclusive and to undertake fresh tax assessment under the Kerala Land Tax Act, 1961, subject to verification of the permission's genuineness.

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