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Wetland – Correction in Basic Tax Register: Section 18 Vs. Section 6A of the Kerala Land Tax Act ഭൂമിതരംമാറ്റം - ഡാറ്റാ ബാങ്കിൽ ഉൾപ്പെടാത്ത, മുൻപേ നികന്നുകിടക്കുന്ന ഭൂമി- വില്ലേജ് രേഖകളിൽ നിലം - തെറ്റുതിരുത്തൽ Vs നികുതി പുനർനിർണയം
Wetland – Correction in Basic Tax Register: Section 18 Vs. Section 6A of the Kerala Land Tax Act
(ഭൂമിതരംമാറ്റം - ഡാറ്റാ ബാങ്കിൽ ഉൾപ്പെടാത്ത, മുൻപേ നികന്നുകിടക്കുന്ന ഭൂമി- വില്ലേജ് രേഖകളിൽ നിലം - തെറ്റുതിരുത്തൽ Vs നികുതി പുനർനിർണയം )
(ഭൂമിതരംമാറ്റം - ഡാറ്റാ ബാങ്കിൽ ഉൾപ്പെടാത്ത, മുൻപേ നികന്നുകിടക്കുന്ന ഭൂമി- വില്ലേജ് രേഖകളിൽ നിലം - തെറ്റുതിരുത്തൽ Vs നികുതി പുനർനിർണയം )
This article is on the basis of Jalaja Dileep case and Mariumma case reported in 2015. The applicability of KLU/Land Tax Act /Wetland Act are discussed. The subsequent Amendment of wetland act in 2018 and insertion of section 27A, 27C etc not covered in the article
The confusion surrounding Section 18 and Section 6A of the Kerala Land Tax Act, 1961, frequently arises within the context of regularizing land converted prior to the enforcement of the Kerala Conservation of Paddy Land and Wetland Act, 2008. If a parcel of land was converted before the 2008 Act came into force, the entries in the draft data bank can be corrected, and a corresponding modification in the Basic Tax Register (BTR) should axiomatically follow. However, the mechanism for updating the BTR depends entirely on whether the alteration constitutes the rectification of an error or a fresh assessment following a structural change in the land description.
Section 18: Rectification of Mistakes
Scope: This section is strictly a provision for the rectification of errors. It applies exclusively to apparent errors on the face of the record in relation to any order passed by the prescribed, appellate, or revisional authorities.
Time Limit: The prescribed, appellate, or revisional authority may, suo motu (on its own motion) or upon application, rectify a mistake within four years from the date of the order.
Limitation: It cannot be invoked to alter the BTR based on a subsequent change in the physical nature of the land. It only covers arithmetic or clerical errors committed during the original, appellate, or revisional proceedings.
Section 6A: Fresh Assessment
Scope: This section applies when the physical description or nature of the land changes (e.g., from paddy land/wetland to unnotified land/purayidom) via orders passed under the Kerala Land Utilization Order (KLUO), 1967, or the Paddy Land and Wetland Act, 2008.
Mechanism: A change in land description renders the historical assessment redundant. Instead of "rectifying" an error, the landholder must apply for a fresh assessment under Section 6A.
Procedure: The landholder must submit Form A under the relevant rules. Consequent to this fresh assessment, the authorities are legally empowered to make the appropriate additions and updates to the BTR.
Judicial Distinctions: Jalaja Dileep (2015 2 KHC 109) vs. Mariyumma (2015 3 KHC 19)
The interaction between these two sections was heavily debated following the Apex Court's ruling in the Jalaja Dileep case, but it was subsequently clarified by the Hon'ble High Court in the Mariumma case.
The Cloud Raised: The initial ruling discuss about the applicability of section 18 of land tax act as a method to correct the nature of property and held that it only covers arithmetic or clerical errors committed during the original, appellate, or revisional proceedings. But that verdict doesn't mean that the BTR could never be updated or altered to reflect the changed nature of the land under the provisions of land tax act.
L.L.M.C. Kizhakkambalam v. Mariumma – The Clarification
The court clarified that Jalaja Dileep only restricted the use of Section 18 (rectification of errors) for changing land descriptions, because a change in land use does not constitute a "clerical mistake."
The Solution: The court held that Jalaja Dileep does not operate as an absolute ban on updating the BTR. Instead, when land is unnotified or excluded from the data bank, the party intending to change the land nature in the revenue records (BTR) must approach the authorities for a re-assessment of land tax under Section 6A, rather than seeking a rectification under Section 18.
Recourse
If a parcel of land is excluded from the data bank (unnotified land) and the landholder seeks to align the BTR with its current physical state, they must not file for rectification under Section 18. The party have to submit an application Form A to initiate a fresh assessment under Section 6A of the Kerala Land Tax Act.
Sherry J. Thomas
20.07.2026
The confusion surrounding Section 18 and Section 6A of the Kerala Land Tax Act, 1961, frequently arises within the context of regularizing land converted prior to the enforcement of the Kerala Conservation of Paddy Land and Wetland Act, 2008. If a parcel of land was converted before the 2008 Act came into force, the entries in the draft data bank can be corrected, and a corresponding modification in the Basic Tax Register (BTR) should axiomatically follow. However, the mechanism for updating the BTR depends entirely on whether the alteration constitutes the rectification of an error or a fresh assessment following a structural change in the land description.
Section 18: Rectification of Mistakes
Scope: This section is strictly a provision for the rectification of errors. It applies exclusively to apparent errors on the face of the record in relation to any order passed by the prescribed, appellate, or revisional authorities.
Time Limit: The prescribed, appellate, or revisional authority may, suo motu (on its own motion) or upon application, rectify a mistake within four years from the date of the order.
Limitation: It cannot be invoked to alter the BTR based on a subsequent change in the physical nature of the land. It only covers arithmetic or clerical errors committed during the original, appellate, or revisional proceedings.
Section 6A: Fresh Assessment
Scope: This section applies when the physical description or nature of the land changes (e.g., from paddy land/wetland to unnotified land/purayidom) via orders passed under the Kerala Land Utilization Order (KLUO), 1967, or the Paddy Land and Wetland Act, 2008.
Mechanism: A change in land description renders the historical assessment redundant. Instead of "rectifying" an error, the landholder must apply for a fresh assessment under Section 6A.
Procedure: The landholder must submit Form A under the relevant rules. Consequent to this fresh assessment, the authorities are legally empowered to make the appropriate additions and updates to the BTR.
Judicial Distinctions: Jalaja Dileep (2015 2 KHC 109) vs. Mariyumma (2015 3 KHC 19)
The interaction between these two sections was heavily debated following the Apex Court's ruling in the Jalaja Dileep case, but it was subsequently clarified by the Hon'ble High Court in the Mariumma case.
The Cloud Raised: The initial ruling discuss about the applicability of section 18 of land tax act as a method to correct the nature of property and held that it only covers arithmetic or clerical errors committed during the original, appellate, or revisional proceedings. But that verdict doesn't mean that the BTR could never be updated or altered to reflect the changed nature of the land under the provisions of land tax act.
L.L.M.C. Kizhakkambalam v. Mariumma – The Clarification
The court clarified that Jalaja Dileep only restricted the use of Section 18 (rectification of errors) for changing land descriptions, because a change in land use does not constitute a "clerical mistake."
The Solution: The court held that Jalaja Dileep does not operate as an absolute ban on updating the BTR. Instead, when land is unnotified or excluded from the data bank, the party intending to change the land nature in the revenue records (BTR) must approach the authorities for a re-assessment of land tax under Section 6A, rather than seeking a rectification under Section 18.
Recourse
If a parcel of land is excluded from the data bank (unnotified land) and the landholder seeks to align the BTR with its current physical state, they must not file for rectification under Section 18. The party have to submit an application Form A to initiate a fresh assessment under Section 6A of the Kerala Land Tax Act.
Sherry J. Thomas
20.07.2026
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