Judgment

R. Banumathi, J.

Delay condoned in SLP (C) No.32231 of 2014 and leave granted in all the special leave petitions.

2. This bunch of appeals raises question of substantial importance, whether the order of conversion of land passed by the Tahsildar under Kerala Land Tax Act would circumvent the provisions of beneficial legislations such as Kerala Conservation of Paddy and Wetland Act, 2008 and the Kerala Land Utilization Order, 1967?

3. These appeals arise out of the order passed by the Division Bench of the Kerala High Court, which upheld the order passed by the learned Single Judge and thereby directing the Tahsildar to effect a change in the Basic Tax Register (BTR) and correct the nature of land from ‘Nilam’ (Wetland) to ‘Purayidam’ (Dry land). For convenience, facts in civil appeal arising out of Special Leave Petition (C) No.3172 of 2014 is referred to and taken as the lead case.

4. Briefly stated facts of the case are as under:-Respondent No.1 herein is the joint owner of the land comprised in Survey No.330/2 of Ernakulam Village in Ernakulam District to an extent of 12.286 cents. The respondents approached the Agricultural Officer who gave a certificate on 10.2.2012, to th