Competent authority bound to re-assess basic tax rate post change in nature of land

K.R Santhosh Vs Revenue Divisional Collectorate (Kerala High Court) Kerala High Court held that as the nature of the land of the petitioner has been permitted to be changed pursuant to passing of a statutory order under the Kerala Land Utilisation Order, 1967, the competent authority is bound to re-assess the rate of Basic Tax in respect of the land Facts- The petitioner is owner of 0.1817 Hectare of property in Old Survey No.59/PT4 of Chiyyaram Village in Thrissur District. The property in question was purchased in the year 1997. The predecessor-in-interest of the land approached the 1st resp...