ORDER : [RP Nos.1100/2024 & 1093/2024] These review petitions are filed aggrieved by the declaration in para.2 of the concluding portion of the impugned order which reads thus: (ii) The assessment of land tax under Section 6 A of the Kerala Land Tax Act based on the order for utilisation of the land shall only be in accordance with Section 27A of the Act from 30/12/2017 onwards. 2. According to the learned counsel for the review petitioners, this is against the discussions made in the impugned order. The learned counsel points out that this Court having adverted to Rule 12(17) of the Kerala Conservation of Paddy Land and Wetland Rules, 2008, ought not have again ordered that, those land holders who have obtained an order under clause 6 of Kerala Land Utilisation Order will have to resort to procedure under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2008 (hereinafter referred to as ‘Paddy Act’) by submitting an application before the Revenue Divisional Officer. 3. The above argument is apparently correct. Rule 12(17) is, in fact, intended to obviate the procedure contemplated under Section 27A of the Paddy Act, when permission has been granted by the Collector under KLUO for other purposes. 4. This Court in the impugned order at para.20 was of the view that, land holders whose applications are pending as on the date of incorporation - 30/12/2017, are also entitled for the benefit of Rule 12(17) and no fee is leviable from them. In such circumstances, para (ii) shall be modified as follows: (ii) The re-assessment of land tax under Section 6 A of the Kerala Land Tax Act, 1961 based on clause 6 KLUO shall only be in accordance with Rule 12(17) of the Kerala Conservation of Paddy Land and Wetland Rules, 2008 from 30/12/2017 onwards. It is made clear that no fees are leviable in respect of land owners who have obtained orders on applications filed prior to 30/12/2017. Registry shall incorporate necessary changes in the order impugned. The review petitions are disposed of as above.