[2015(2) KHC 109=2015(1) KLT 984], the Apex Court had held that if land is not included in the data bank or draft data bank prepared under Paddy Land Act and if it is not a paddy land or wet land as defined under the Act, and the classification of land is noted as paddy field in the revenue records, provisions of Kerala Land Utilisation Order will be applicable to such land and Collector as defined in clause 2(a) of Order, 1967 has power to grant permission to utilise such land for other purposes. It was further held that, enquiry to ascertain as to whether the land is a paddy field or dry land, and for conversion of such land for residential purpose or for any public purpose is governed by the Act, 2008 and the Kerala Land Utilisation Order, 1967, and the authorities constituted thereunder respectively are competent authorities, and the aggrieved person has to approach such authority, and further that under the guise of rectification of mistakes in Section 18 of Land Tax Act, conversion of nature of the land cannot be effected bypassing the procedure stipulated under the KLU Order and the Act, 2008. Therefore, we have to proceed on the basis that if the property was not included in the data bank prepared as per the Act, 2008, it was guided by the provisions of the Kerala Land Utilisation Order, 1967. But, fact remains, Section 27A was introduced into the Act, 2008 on and with effect from 30.12.2017 as per the ordinances specified above and later as per the provisions of the Kerala Paddy and Wetland (Amendment) Act, 2018 ('the Act, 2018' for short). As per sub-Section (1) of Section 27A, if any owner of un-notified land desires