First of all it is not advisable to buy property under B khatha.
The title to B khatha is not clear and you cannot get it converted to A khatha so easily even after paying all the fee at a later stage.
The E khatha is not a regular and recognised khatha, hence there is no question os splitting the property into two
The Khata concept came into being after the BBMP was formed in 2007 to simplify the collection of property taxes from the residents of Bangalore.
To reform the process of tax collection and reduce redundancy, the concept of A Khata was introduced by the BBMP. The first register, called A Khata listed the fully legal properties in Bangalore, while a separate register called b Register was maintained by the BBMP listing the illegal/semi legal properties in the city. This came to be known as B Khata by authorities.
The B Khata is a separate register maintained by the BBMP that lists the illegal properties (as per Karnataka High Court order in December 2014) that have ownership in the city of Bangalore, even when the civic charges for the property have been paid by the owner.
The B Khata pertains to the Section 108A of the Karnataka Municipal Act, 1976 that was amended in 2009. This register enables the BBMP to collect taxes from buildings constructed illegally, which include properties in violations of bylaws, constructions in revenue land or unauthorized layouts, or properties without completion or issuance certificates. The B Khata properties can be upgraded to A Khata properties by fulfilling a few criteria such as payment of all property taxes till date, DC converted property and payment of Betterment Charges as levied by the BBMP.
E-khata is primarily an assessment of a property that lies within the Bruhat Bengaluru Mahanagara Palike (BBMP) jurisdiction for the purpose of taxation. ... Once all governmental verification is complete on your property you receive your khata and a PID number. A khata that is filed online is known as the e-khata.