https://www.taxtmi.com/caselaws?id=307637 Land validly converted under the Kerala Land Utilisation Order, 1967 before the 2008 paddy land regime must be considered for fresh assessment under Section 6A of the Kerala Land Tax Act, 1961, and the earlier Basic Tax Register entry as nilam cannot control the present classification. The District Collector lacked original jurisdiction to decide the application; the competent revenue authority was the Tahsildar. Because the land had already been lawfully converted, Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 could not be insisted upon for reclassification or correction of revenue records. en-us Wed, 04 Mar 2020 00:00:00 +0530 Wed, 26 Apr 2023 09:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307637 Land validly converted under the Kerala Land Utilisation Order, 1967 before the 2008 paddy land regime must be considered for fresh assessment under Section 6A of the Kerala Land Tax Act, 1961, and the earlier Basic Tax Register entry as nilam cannot control the present classification. The District Collector lacked original jurisdiction to decide the application; the competent revenue authority was the Tahsildar. Because the land had already been lawfully converted, Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 could not be insisted upon for reclassification or correction of revenue records. Case-Laws Indian Laws Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307637