Judgment :

Dr. Arijit Pasayat, J.

1. The special leave petitions are directed against the judgment and order dated 7.11.1990 in Writ Petition No.40425 of 1982 and Writ Petition No.10920 of 1983 and order dated 26.9.2007 in Review Petition No.817 of 2004 passed by a learned Single Judge of the Karnataka High Court. It appears that there is a delay of more than nearly 6500 days against the original order and about 300 days so far as the review petition is concerned.

2. Before dealing with the question of delay it is necessary to take note of the States case before the High Court.

3. The records disclose that the agricultural lands to the extent of 50.89 acres, 30.00 acres, 462.00 acres, 3485.83 were purchased through registered partnership firm M/s Y. Moideen Kunhi & Company. All the lands are sub-divisions of Sy. No.146 of Neriya Village, Puttur Taluk.

4. The declaration under Section 66 (4) of the Karnataka Land Reforms Act, 1961 (hereinafter referred to as the `Act) was filed by the three partners of the firm i.e.. respondent Nos. 1,2 and 3 herein for determination of the excess holding. In the very declaration it is stated that the lands being the plantation lands, are exempted under Section 104 of the Act. It is further mentioned therein that all the declarants are the partners of the firm, having 1/3rd share in the properties purchased and that the declarants have furnished the declaration without prejudice to their contentions that the provision of the Act and the provisions of the Karnataka Ordinance No. 11 of 1975 are not applicable to the aforesaid lands. The Land Tribunal, Belthangady by the order dated 27.9.1982, held that the declarants are holding the lands to an extent of 368.16 acres in excess of the ceiling limit. The tribunal opined that 2820 acres are exempted lands. After deducting the tenanted lands and exempted lands, the Tribunal ultimately held that an area of 530.16 acres has to be taken into consideration for the purpose of determining excess holding. After deducting 10 units for each of the declarants, the Tribunal held that an area of 368.16 acres is the excess land. Thereafter the Land Tribunal suo motu initiated review proceedings under Section 122 A of the Act for reviewing its order dated 27.9.1982. The review proceedings were also dropped on 10.11.1982.

5. The order of the Land Tribunal was questioned before the High Court by the three declarants in W.P. no. 40425/1982. So also the State of Karnataka challenged the order of the Land Tribunal by filing W.P. No. 10920 of 1983. During the course of hearing, the three declarants withdrew W.P. No, 40425/1982. However, W.P. No. 10920/1983 filed by the State of Karnataka was dismissed by the High Court on 7.11.1990 on merits holding that there is no error in the order passed by the Land Tribunal.

6. It was contended on behalf of the State that the Tahsildar being the Secretary of the Land Tribunal should have sent the declaration filed under Section 66 of the Act by the three declarants, to the Deputy Commissioner to be dealt with under the provision of Section 79B of the Act, to consider the question by the registered partnership firm is valid or not; instead he proceeded to submit the report to the Land Tribunal which has no jurisdiction to decide the question about the lands purchased by the firm, the Tahsildar should not have been merely dependant upon the certificates of the Cardamom Board and Rubber Board to conclude that the lands in question are plantation lands, the Tahsildar has fraudulently prepared the inspection report according to which he visited the lands in question within a day and that he could not visit every nook and corner of the lands in question, that the Land Tribunal should also not have entertained the declaration filed under Section 66 of the Act as the lands have been purchased and held by the registered firm, that the Tribunal also says that the members of the Land Tribunal inspected the lands within one day, which is a mak