Section 9(3) in Kerala Land Assignment Rules, 1964
(3)[ In cases where the land granted on registry is already held by the assignee either under a lease, current or time expired or by way of encroachment, not considered objectionable, the arrears of assessment recoverable by the Government (whether by way of; land revenue or any tax or fee levied in lieu there of including prohibtory assessment and fines, arrears of lease amount or licence fee outstanding from such assignee) shall be limited to the amount of basic tax due on the land [for the period of actual occupation.] [Substituted by G.O.(P) 687/67/RD dated 30-12-1967 published in K. G. Extraordinary No. 244 dated 30-12-1967.]] [Inserted by SRO 284/71 dated 3-8-1971 published in Kerala Gazette Extraordinary No. 346 dated 6-8-1971.]
