Correction of Basic Tax Register on re-survey conducted prior to enactment of Act 28 of 2008 are valid

District Collector Vs Thangal Kunju (Kerala High Court) Kerala High Court held that correction of Basic Tax Register from nilam to purayidam based on re-survey conducted prior to enactment of Act 28 of 2008 are valid. Accordingly, writ appeals of department are dismissed. Facts- These writ appeals raise the same question that arise from the common judgment of the learned Single Judge. The question considered by the learned Single Judge was whether the correction of the Basic Tax Register (BTR) from nilam to purayidam, based on re-survey conducted prior to the enactment of Act 28 of 2008, requi...