Section 9(4) in Kerala Land Assignment Rules, 1964
(4)[The liability for land revenue or any tax or fee levied in lieu thereof shall arise with effect from the year of issue of the patta] [Substituted by SRO 41/70 dated 21-01-1970 pub in Kerala Gazette Extraordinary No. 34 dated 21-2-1970.] and any difference in the tax consequent on the change in the extent after survey and demarcation, shall be adjusted to the future land revenue or any tax or fee lived in lieu thereof due from the assignee, or be collected straightway, if it is less than the land revenue or any tax or fee levied in lieu thereof due from the assignee.
