https://www.taxtmi.com/caselaws?id=307597 The rectification power under Section 18 of the Kerala Land Tax Act, 1961 is limited to apparent mistakes in tax orders and cannot be used to alter the nature of land or bypass the competent authority under the Kerala Land Utilisation Order, 1967. Where land has ceased to fall within the Kerala Conservation of Paddy Land and Wet Land Act, 2008 after modification of the draft data bank, the governing regime becomes the Land Utilisation Order, and landowners must seek relief before that authority. If that authority grants a favourable change in land description, consequential reassessment and Basic Tax Register entries may follow. en-us Wed, 08 Apr 2015 00:00:00 +0530 Mon, 24 Apr 2023 21:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307597 The rectification power under Section 18 of the Kerala Land Tax Act, 1961 is limited to apparent mistakes in tax orders and cannot be used to alter the nature of land or bypass the competent authority under the Kerala Land Utilisation Order, 1967. Where land has ceased to fall within the Kerala Conservation of Paddy Land and Wet Land Act, 2008 after modification of the draft data bank, the governing regime becomes the Land Utilisation Order, and landowners must seek relief before that authority. If that authority grants a favourable change in land description, consequential reassessment and Basic Tax Register entries may follow. Case-Laws Indian Laws Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307597