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    <title>2025 (6) TMI 2138 - KERALA HIGH COURT</title>
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    <description>Land exempted from ceiling under Section 81(3) of the Kerala Land Reforms Act, 1963 for commercial or industrial use was treated as requiring protection from contrary action under the Kerala Conservation of Paddy Land and Wetland Act, 2008. The note states that applying the 2008 Act to restrain use of the exempted land for the very purpose supporting the earlier exemption would defeat that benefit. A harmonious construction was adopted between the two statutes, and the later regulatory scheme was treated as inapplicable to the exempted extent so long as the land retained the Section 81(3) exemption.</description>
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    <pubDate>Tue, 17 Jun 2025 00:00:00 +0530</pubDate>
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      <title>2025 (6) TMI 2138 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=469658</link>
      <description>Land exempted from ceiling under Section 81(3) of the Kerala Land Reforms Act, 1963 for commercial or industrial use was treated as requiring protection from contrary action under the Kerala Conservation of Paddy Land and Wetland Act, 2008. The note states that applying the 2008 Act to restrain use of the exempted land for the very purpose supporting the earlier exemption would defeat that benefit. A harmonious construction was adopted between the two statutes, and the later regulatory scheme was treated as inapplicable to the exempted extent so long as the land retained the Section 81(3) exemption.</description>
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