The word Khata means "account". Khata helps you find out the details of the property from the Municipal registrar. It means the owner of the land is paying his property tax.
You have A Khata properties and B Khata properties.
A Khata properties come under the BBMP (Bruhat Bengaluru Mahanagara Palike) jurisdiction and signify a legally developed land with valid sanctions and approvals.
B Khata properties are within municipal limits (BBMP) or outside municipal limits without valid licenses and sanctions.
The B Khata does not actually exist. It is merely a record maintained by the BBMP in a B Register. Your record in the B Khata does not give you ownership of the property but merely states that you are paying your property/land tax.
You can convert B Khata to A Khata by paying a penalty to the Government.You need to make sure that the plot of land you purchase has an A Khata certificate to avoid any hassles.