JUDGMENT

Dated this the 21st day of December, 2022 The petitioner is before this Court aggrieved by the omission of the 2nd respondent-Tahsildar (LR) in entertaining Ext.P5 Form-A application submitted by the petitioner for re- assessment of rate of Basic Tax of land and for making necessary entries in the Basic Tax Register.

2. The petitioner is owner of 185 Cents of property in Re-Survey No.72/10A of Kottooli Village in Kozhikode District. The predecessor-in-interest of the land approached the Revenue Divisional Officer invoking the provisions of the Kerala Land Utilisation Order, 1967 seeking to permit to use the land for non-agricultural purposes. The Revenue Divisional Officer passed Ext.P1 order under Clause 6 of the permitting to use the land for non-

agricultural purposes.

3. The grievance of the petitioner is that even though Ext.P1 order was passed under the Kerala Land Utilisation Order, 1967 in the year 1996, the land of the petitioner is not re-assessed for fixing rate of Basic Tax and the property of the petitioner is still described as paddy land in the Revenue records. The petitioner submitted Ext.P5 application invoking Section 6 (3) of the Kerala Land Tax Act,