residential houses, would fall within the scope of the definition of ‘un-notified land’. When a land is acquired for a public purpose, its classification in the revenue records would become obsolete and superfluous. Going by the Scheme of Kerala Land Tax Act and the rules made thereunder, acquired lands are to be reassessed having regard to the purpose for which the acquisition is made, for if the incidents of the classification of the acquired land is held to be continuing even after acquisition, the same would defeat the purpose of acquisition. In the said view of the matter, according to me, since the land in question was acquired for rehabilitating the landless for the purpose of putting up residential buildings, it is obligatory for the competent authority under the Kerala Land Tax Act to reassess the land having regard to the purpose for which the land is acquired, and make appropriate corrections in the revenue rec ords pertaining to the classification of the land.