https://www.taxtmi.com/caselaws?id=174144 Land exempted under Section 81(1)(k) of the Kerala Land Reforms Act continued to enjoy exemption on the notified date, but once the proviso operated and the exemption ceased from the date fixed by the Collector, Explanation I to Section 87 deemed the land acquired only from that cessation date. Section 87 thus operated independently on the basis of the later cessation date, and Section 85 could not be invoked again to treat the land as excess land held on the notified date. The High Court's view was sustained and the appeal failed. en-us Fri, 26 Feb 1999 00:00:00 +0530 Mon, 16 May 2016 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174144 Land exempted under Section 81(1)(k) of the Kerala Land Reforms Act continued to enjoy exemption on the notified date, but once the proviso operated and the exemption ceased from the date fixed by the Collector, Explanation I to Section 87 deemed the land acquired only from that cessation date. Section 87 thus operated independently on the basis of the later cessation date, and Section 85 could not be invoked again to treat the land as excess land held on the notified date. The High Court's view was sustained and the appeal failed. Case-Laws Indian Laws Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174144