1. The writ petition is filed by the petitioner mainly seeking for a direction to respondents 1 to 3 to effect necessary correction in the basic tax register based on Exts.P5 to P7 certificates showing the property covered by Ext.P1 title deed, by deleting the words 'Wet Land'. The circumstances under which the writ petition is filed, are the following:

2. The petitioner is the joint owner of an extent of 12.286 cents of land comprised in Survey No.330/3 of Elamkulam Village in Ernakulam District. The petitioner's mother-in-law, late Smt. Meera Ben purchased the said property as per Ext.P1 sale deed of the year 1972. She died on 12.3.1994 leaving behind her husband Shri Ramakrishnan, son Shri K.R. Dileep and daughter Smt. Devika. Both Shri Ramakrishnan and Shri Dileep are no more. The petitioner is the legally wedded wife of Shri K.R. Dileep. The property has been mutated in the name of the legal heirs of late Meera Ben including the petitioner and Ext.P2 is the true copy of the tax receipt showing payment of property tax. Ext.P3 is the copy of the possession certificate issued by the Village Officer.

3. The petitioner points out that the property is a dry land situated in a thickly populated residential area. But it is described wrongly as wet land (nilam) in Ext.P1 title deed. It was never used for any agricultural purposes during the lifetime of late Meera Ben and actually she wanted to construct a house in the property. Ext.P4 is the relevant page of Basic Tax Register issued by the Village Officer wherein also the property is shown as 'nilam'. On the basis of the application submitted by the petitioner a certificate was issued by the Village Officer as per Ext.P5 showing the true nature of the property wherein it is reported that it is actually a dry land. Ext.P6 is the certificate issued by the Agricultural Officer after conducting a local enquiry which also confirmed the same and Ext.P7 is the further certificate issued by the Village Officer showing that the property is a dry land.

4. In the light of the urgent need to sell the property to meet the demands of the two minor children, the petitioner filed O.P.(Guardian) No.1083/2011 before the District Court, Ernakulam and by Ext.P8 order, the petitioner is permitted to sell the property on behalf of the minors. Thereafter, Ext.P9 agreement for sale has been executed wherein the value has been fixed treating the property as dry land. The proposed buyer is insisting for an order converting the entry in the BTR as dry land before registering the sale deed.

5. Heard learned Senior Counsel for the petitioner and learned Government Pleader.

6. The third respondent has filed a statement as directed by this Court. It is stated therein that the entries in the BTR shows that the property is a paddy land. It is stated that the third respondent has personally inspected the property and seen that the land is presently filled and not fit for paddy cultivation. Though the nearby lands are kept vacant, no paddy cultivation is done there. While inspecting for the preparation of data bank for Conservation of Paddy and Wet Land Act, 2008 it is recorded as filled land but data bank is not yet finally published. It is further stated that since in the BTR it is shown as nilam, the third respondent cannot reclassify it as purayidam or dry land.

7. Learned Senior Counsel for the petitioner submitted that the property was not remaining as a paddy land even at the time of purchase of the same. It is situated within the Corporation area. There is no paddy cultivation in the nearby plots. The provisions of the Conservation of Paddy Land and Wet Land Act will not be applicable as it was converted long prior to the coming into force of the said Act. My attention was invited to the certificates produced and it is submitted that necessary entries in the BTR will have to be corrected.

8. Various provisions of the Land Tax Act as well as the Kerala Village Manual have been referred to. Reliance