Thottathil B. Radhakrishnan, J.

1. This appeal by the Revenue Divisional Officer, Fort Kochi, Tahsildar, Kanayannur and Village Officer, Elamkulam is against the judgment of the learned single Judge declaring that the property of the writ petitioner will have to be classified as 'reclaimed purayidam' (dry land) in the Basic Tax Register and the direction issued to the Tahsildar and the Village Officer to effect appropriate correction in the Basic Tax Register in terms of that declaration. The Tahsildar and the Village Officer were further directed to issue to the writ petitioner, on application, a corrected copy of the relevant page of the Basic Tax Register. It was also directed that the relevant and corresponding entries in the revenue records will also be corrected. The writ appeal is fundamentally on the plea that the scope of Section 18 of the Kerala Land Tax Act, 1961, for short, 'Land Tax Act', is limited to rectification of mistakes and therefore, when the nature of the land and its user changes with passage of time, such changes cannot be recorded as if rectification of mistake is being done under Section 18 of that Act and that the rectification directed to be do