Section 68A(2) in Kerala District Administration Act, 1979
(2)When an order under sub-section (1) has been published, the provisions of this Act relating to tax shall apply as if the panchayat had On the date of publication of such order by resolution determined to levy the tax at the rate and with effect from the date specified in the order and as if no other resolution of the panchayat under section 68 determining the rate at which and the date from which the tax shall be levied had taken effect.