The Apex Court's ruling prevents corrections in the Basic Tax Register, allowing only additional entries.

J U D G M E N T

Dated this the 26^th day of February, 2026 The grievance voiced in this writ petition pertains to the correction carried out in the Basic Tax Register (BTR), as evident from Ext.P7. The contention of the petitioner is that, as per the decision in Revenue Divisional Officer, Fort Kochi and others v. Jalaja Dileep and another ( 2015 (1) KLT 984 ), the Apex Court has specifically held that entries in the Basic Tax Register cannot be corrected. However, the petitioner asserts that the entries in the BTR were altered without issuing notice to the petitioner.

2. The petitioner further contends that the property was originally classified as Purayidam in the BTR and that land tax had been regularly remitted, as evidenced by Exts.P2 to P4. However, when the petitioner subsequently remitted basic tax through the online portal, the classification of the land was shown as ‘Nilam’, as evident from Ext.P5. It is further contended that, as per Ext.P7, the entries in the BTR shows that the classification of the land was corrected from Purayidam to Nilam. In such circumstances, the petitioner submitted Ext.P8 representation before the 2^nd respondent – District Collector.

3. Per contra, the learned Government Pleader submitted that though the property was originally classified as Purayidam in both the old BTR and the supplementary BTR, it was mistakenly recorded as Nilam during the resurvey, and the corrections were carried out in that context.

4. Having considered the rival contentions, I deem it appropriate to direct the 2^nd respondent – District Collector to consider Ext.P8 representation and take appropriate action in the light of the decision referred to above, wherein it has been specifically held by the Apex Court that corrections cannot be effected in the BTR and that only additional entries can be made.

In the above circumstances, the writ petition is disposed of directing the 2^nd respondent to consider and pass orders on Ext.P8 representation within a period of two months from the date of receipt of a certified copy of this judgment, after affording the petitioner an adequate opportunity of being heard. If certified copies are not available, the petitioner shall produce a copy of the writ petition along with a copy of this judgment before the 2^nd respondent.

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