https://www.taxtmi.com/caselaws?id=257879 Section 18 of the Kerala Land Tax Act, 1961 is limited to rectifying mistakes apparent from the record in tax orders and cannot be used to alter the physical character of land in the Basic Tax Register on the basis that it has become dry land over time. Conversion or reclassification of paddy land or wetland to dry land must proceed under the Kerala Land Utilization Order, 1967 and the Kerala Conservation of Paddy Land and Wetland Act, 2008, because writ directions cannot bypass those statutory safeguards. Revenue record correction provisions do not override the special land-use regime, and any change in land use must be made only by the competent statutory authorities. en-us Tue, 10 Mar 2015 00:00:00 +0530 Wed, 25 Mar 2015 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257879 Section 18 of the Kerala Land Tax Act, 1961 is limited to rectifying mistakes apparent from the record in tax orders and cannot be used to alter the physical character of land in the Basic Tax Register on the basis that it has become dry land over time. Conversion or reclassification of paddy land or wetland to dry land must proceed under the Kerala Land Utilization Order, 1967 and the Kerala Conservation of Paddy Land and Wetland Act, 2008, because writ directions cannot bypass those statutory safeguards. Revenue record correction provisions do not override the special land-use regime, and any change in land use must be made only by the competent statutory authorities. Case-Laws Indian Laws Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257879