Section 27C applies only to conversions under the Act, not to pre-2017 KLU Order record corrections.

Section 27C of the Kerala Conservation of Paddy Land and Wet Land Act, 2008 applies only to conversions permitted under the Act itself, and not to applications for Basic Tax Register correction made under the Kerala Land Utilization Order, 1967 before the amended provisions commenced on 30.12.2017. Where land-use change entries were sought on the basis of final orders under Section 6(2) of the KLU Order, the revenue authorities could not insist on payment of 25% of land value under Section 27C. The correction of records had to follow the principle in Mariyumma, and the Tahsildar's demand was unsustainable.

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Issues: Whether Section 27C of the Kerala Conservation of Paddy Land and Wet Land Act, 2008 could be invoked to insist on payment of 25% of the land value and to regulate Basic Tax Register corrections in respect of applications made under the Kerala Land Utilization Order, 1967 before 30.12.2017.

Analysis: The applications for change of entry were filed before the commencement of Sections 27A to 27D on 30.12.2017 and were processed on the basis of orders obtained under Section 6(2) of the Kerala Land Utilization Order, 1967. Section 27C applies only where conversion is permitted under Sections 8, 9, 10 or 27A of the Act, and the consequential machinery under that provision operates only within that statutory framework. Since the writ petitioners had not sought conversion under Section 27A and had already secured final orders under the Kerala Land Utilization Order, 1967, Section 27C had no application. The correction of revenue records therefore had to follow the ratio in Mariyumma and could not be burdened with the 25% demand imposed by the Tahsildar.

Conclusion: The demand made by the Tahsildar was unsustainable, and the directions of the learned Single Judge were upheld.

Ratio Decidendi: Section 27C of the Kerala Conservation of Paddy Land and Wet Land Act, 2008 operates only in cases of conversion under the Act itself and does not apply to applications filed and orders obtained under the Kerala Land Utilization Order, 1967 prior to the commencement of the amended provisions.

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