Section 24(8) in Kerala Land Assignment Rules, 1964
(8)That the assignee shall be liable for the payment of the full assessment charged on the land with effect from the year in which the patta is issued. [In, cases where patta is issued pending survey and demarcation,] [Substituted by SRO 41/70 dated 21-1-1970published in Kerala Gazette Extraordinary No. 34dated 21-1-1970.] the liability for land revenue or any tax or fee levied in lieu thereof shall arise from the year in which it is issued and any difference in the tax consequent on the charge in extent after survey and demarcation, shall be adjusted to future land revenue or any tax or fee levied in lieu thereof due from the assignee if it is in excess of the tax due or be collected from the assignee straight away if it is less than tax due.
