Ext.P3, in the absence of any other power for the third respondent to pass an order in the nature of Ext.P3 on 25.10.2013, according to me, Ext.P3 order can certainly be considered as one issued under Clause 6(2) of the Kerala Land Utilisation Order. If that be so, it was unnecessary for the petitioner to prefer an application under Section 27A of the Act introduced in terms of Act 29 of 2018. If the petitioner need not have to obtain permission under Section 27A of the Act for the purpose of making use of the land for other purposes, Ext.P10 communication is wholly unwarranted and the same is liable to be set aside. Further, insofar as it is found that Ext.P3 is liable to be construed as an order passed under the Land Utilisation Order, in the light of the decision of this court in Iype Varghese v. Revenue Divisional Officer, 2020 (5) KLT 403, the petitioner is entitled to get the land reassessed under the Kerala Land Tax Act as a dry land and get the classification of the land changed in the revenue records as dry land.