https://www.taxtmi.com/caselaws?id=307568 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. en-us Tue, 21 Jul 2020 00:00:00 +0530 Fri, 21 Apr 2023 21:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307568 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. Case-Laws Indian Laws Tue, 21 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307568