JUDGMENT

The petitioner claims to be the owner in possession of 23.48 Ares of land in Re-Survey No.14/20 (old survey No.130/3) of Kottayam Village of Kottayam Taluk in Kottayam district. It is submitted that the land is not included in the finalized notified data bank. Ext.P3 is the order passed under the Kerala Land Utilisation Order . The petitioner has thereafter submitted Ext.P4 application before the 1st respondent and seeks a consideration of the same in terms of Section 6A of the Kerala Land Tax Act .

2. The learned counsel for the petitioner submits that the issue stands squarely covered by the decision of a Division Bench of this Court inDistrict Collector, Ernakulam and others v. Fr.Jose Uppani and others [ 2020 (4) KLT 612 ]. It is submitted that the 1st respondent is duty bound to consider Ext.P4 application exercising powers under Section 6A of the Kerala Land Tax Act . It is submitted that necessary additional entries will have to be made in the Basic Tax Register maintained in terms of Rule 4 of the Kerala Land Tax Rules to show the change in nature of the land and a reassessment will have to be effected in respect of the properties in question.

3. The learned counsel