JUDGMENT

Petitioner, owner of an extent of 23.80 Ares of property situate in Survey No.264/4 of Koyipuram Village, Pathanamthitta District has secured Ext.P8 order from the 2nd respondent permitting the petitioner to utilise the property specified above for other purposes other than paddy cultivation and agricultural operations. Thereafter, now Ext.P10 application is submitted apparently under Section 27C of Act 2008 as amended by Act 2018 seeking additional entry into the Basic Tax Register and assessment of the tax accordingly in accordance with the Kerala Building Tax Act,1961 and seeks direction for early disposal of the same.

2. I have heard learned Counsel for the petitioner and the learned Senior Government Pleader and perused the pleadings and documents on record.

3. From the reliefs sought for in Ext.P2, what I could gather is that, petitioner is seeking for removal of the existing entry from the BTR recorded as 'nilam' and substitute the same with the entry as garden land. The same is not possible on account of the proposition of law laid down by the Hon'ble Apex Court in Revenue Divisional Officer Vs. Jalaja Dileep [2015 (1) KLT 984 (SC)] . However, additional entries are