https://www.taxtmi.com/caselaws?id=179413 Where the ground reality shows that land described as "nilam" in title and revenue records had already been reclaimed and converted into purayidam before the Kerala Conservation of Paddy Land and Wetland Act, 2008 came into force, the actual physical condition prevails over the record description. The 2008 Act does not bar correction of revenue entries in such a case, because the land does not fall within its mischief once conversion predates the statute. The Kerala Land Tax Act and applicable rules permit rectification of mistakes in the Basic Tax Register and corresponding revenue records, and the authorities were directed to make that correction to reflect the land as dry land. en-us Fri, 13 Jul 2012 00:00:00 +0530 Tue, 01 Mar 2016 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179413 Where the ground reality shows that land described as "nilam" in title and revenue records had already been reclaimed and converted into purayidam before the Kerala Conservation of Paddy Land and Wetland Act, 2008 came into force, the actual physical condition prevails over the record description. The 2008 Act does not bar correction of revenue entries in such a case, because the land does not fall within its mischief once conversion predates the statute. The Kerala Land Tax Act and applicable rules permit rectification of mistakes in the Basic Tax Register and corresponding revenue records, and the authorities were directed to make that correction to reflect the land as dry land. Case-Laws Indian Laws Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179413