resurvey corrections
The Kerala High Court has consistently ruled that if a land was assessed for tax and the owner paid tax for a long period based on the old survey records, and a subsequent resurvey wrongly classified it as puramboke (government land), such resurvey records can be cancelled if the Basic Tax Register (BTR) entries remained unchanged. Courts emphasize the importance of the BTR's status and that a later resurvey cannot be used to divest existing rights, especially when accompanied by continuous tax payments and registered ownership documents, as seen in cases such as Mathews George vs State Of Kerala and LLMC v. Mariyumma . The Core Issue: Conflicting Records 1. Old Records: A land is registered and taxed based on old survey and settlement records, with the landowner paying tax consistently. 2. New Survey: A resurvey is conducted, leading to a new survey and settlement, often with discrepancies in land extent and boundaries. ...