“B” KHATA : Refers to the following types of Land/building: a) Where the Layout plan is not approved by Town Planning Authority but approval is obtained from Gramathana/Panchayat. And / or b) Where the Conversion order has not been obtained from the Deputy Commissioner and c) The Land/site is not situated in the Residential Zone of the Development Plan. The Municipal Tax in respect such property is collected by BBMP and recorded in “B” Register maintained in the concerned Municipal Ward and the “Khata” or account in respect of the Land/building is referred to as “B” Khata. APPROVAL OF LAYOUT PLAN: Under the provisions of section 14-B of the Karnataka Town & Country Planning Act, 1961, the development rights of the area/land [ in which the site of the employee is situated] should be authorised for purpose of residential use by the jurisdictional Town Planning Authority. To ensure this, the Plan of the Layout formed by private developers should be approved by the Jurisdictional Town Planning authority. Gramathana / Panchayat is not a Town Planning Authority. Layout plan approved by Gramathana is therefore unauthorised. Under the provisions of section 47 (1) (a) of the Karnataka Town & Country Planning Act, 1961, the concerned Planning Authority is vested with powers to remove, pull down or alter any building in its area of jurisdiction for not complying with the above provisions of law. CONVERSION ORDER & UNAUTHORISED LAYOUT Under the provisions of section 95 of the Karnataka Land Revenue Act, 1964, an order of the jurisdictional Deputy Commissioner for converting Agricultural Land for the use of non agricultural [Residential] purpose is required go be obtained. In absence of such a conversion order, the Land used for construction of house would be unauthorized. However, if the Layout is within the jurisdiction of BBMP, then in absence of conversion order, it should be ensured that the Land is within the area earmarked as Residential Zone of the Development Plan [Master Plan of BBMP]. If the Layout is situated in Green Belt or any Zoning Area not earmarked as Residential Zone, then such a Layout is unauthorized.