3(3) of the Act more particularly clause (d) thereof. Hence the competent revenue officials concerned are under the obligation and duty to accept basic land tax from such “land holder”. Going by the mandate of Section 5(2) read with Section 3(3) more particularly clause (d) thereof, it is the statutory obligation of the competent revenue officials concerned to accept basic land tax from the land holder as understood in Section 3(3)(d) of the Act. If land tax is not accepted from the land holder concerned, it will lead to loss of revenue and it will be nothing but illegal and ultravires and will thus also amount to abdication of statutory obligations of the competent revenue officials like village officer, Tahsildar concerned etc. Section 4 of the Kerala Land Tax Act mandates that the arrangements made under the said Act has been for the general revenue settlement of the State and specifically mandates that notwithstanding anything contained in any enactment, grant, deed or other transaction, arrangement made under the Kerala Land Tax Act for the levy of basic tax shall be the general revenue settlement of the State. By virtue of the powers conferred under Section 20 of the above said Act, rules have been framed as per Kerala Land Tax Act, 1972. Kerala Land Tax Rules, 1972 has been framed under the enabling provisions contained in Section 20 of the Kerala Land Tax Act, 1961. Rule 4 of the Kerala Land Tax Rules, 1972 envisages that a register called Basic Tax Register (BTR) shall be maintained in