Much effort has been made by Wentrup et. al. in the study of tautomeric equilibrium of 5-X-1,2,3,4-Tetrazoles both by theory and experiments specially on 1H and 2H tautomeric equilibrium of both in gas phase and solution phase. There was an excellent review on tetrazoles published by Trifonov and Ostrovskii emphasizing the protolytic equilibriums. In both these studies importance is given mainly on the study of 1H ⇌ 2H tautomeric equilibriums. It is to be noted that UV-Vis, dipole moments and NMR techniques were employed in the entire study of 1H and 2H tautomeric equilibriums . In earlier studies while applying the LFER to pKa values and the dipole moments, information about the para, meta and ortho positions of the atoms in the five membered heterocyclic ring system are not referred. We have recently published a review where in one can find the visual interpretation and identification of the para, meta and ortho positions of the atoms in the five membered heterocyclic ring system is well explained . In the present study we have shown for the first time without using expensive and time-consuming methods like 1 H NMR, 13 C NMR and dipole meters, a simple novel protocol is just handy to identify the 1H and 2H tautomers of tetrazole hitherto not reported earlier with the use of Linear Free Energy Relationships (LFER) knowing experimentally determined pKa values and DFT/B3LYP method at the 6-31G* level calculated dipole moments . And mimicking of principle of structure-function study on a chemical and a physical property for the first time is observed.