https://www.taxtmi.com/caselaws?id=437164 A valid permission under the Kerala Land Utilisation Order, 1967 for non-agricultural conversion makes the earlier classification of the land as paddy land or nilam no longer conclusive for tax purposes. Revenue must verify the genuineness and subsistence of the permission order, consider removal of the land from the Land Data Bank if required, and then undertake a fresh assessment of basic tax under the Kerala Land Tax Act, 1961 with corresponding corrections in the Basic Tax Register. The reassessment request cannot be ignored once such permission is produced. en-us Mon, 16 Jan 2023 00:00:00 +0530 Fri, 28 Apr 2023 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437164 A valid permission under the Kerala Land Utilisation Order, 1967 for non-agricultural conversion makes the earlier classification of the land as paddy land or nilam no longer conclusive for tax purposes. Revenue must verify the genuineness and subsistence of the permission order, consider removal of the land from the Land Data Bank if required, and then undertake a fresh assessment of basic tax under the Kerala Land Tax Act, 1961 with corresponding corrections in the Basic Tax Register. The reassessment request cannot be ignored once such permission is produced. Case-Laws VAT and Sales Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437164