necessary entries in the Basic Tax Register as envisaged in Rule 4 of the Kerala Land Tax Rules, 1972. Further, Section 4 of the Kerala Land Tax Act, 1961, mandates that the arrangement made under the Kerala Land Tax Act shall be a general revenue settlement and expressly situated therein that this shall be notwithstanding anything in any enactment, grant, deed or other transaction and the arrangement made under that Act for the levy of basic tax shall be deemed to be the general revenue settlement of the State. Consequently, necessary changes in the Basic Tax Register should be made and so as to be in consonance with Section 4 of the Kerala Land Tax Act and Rule 4 of the said Rules and application for grant of mutation under the Transfer of Registry Rules should also be considered. Taking into account the crucial fact in a case like this, where the registered land holder has assigned their full rights to persons like the petitioners, who are the assignees of the registered land holder and therefore, would fulfil the definition of “land holder” as understood in Section 3(3). Hence it is contended that de hors the questions of any title as between seen that is raised by R6, the petitioners who are bonafide purchasers from R5 and are entitled for