Judgment :

Dated this the 22nd day of June, 2022

1. The petitioner, a Private Limited Company, is before this Court seeking to quash Exts.P2 and P2(a) to the extent it reclassifies the petitioner's land covered by Ext.P1 as converted dry land.

2. The petitioner states that the petitioner is the owner in possession of 2 Hectares and 24.45 Ares of land in Re-Survey Nos.12/2, 12/3, 12/4, 12/4-2, 12/7, 9/20 and 12/10 of Thiruvaniyoor Village in Block No.41, Kunnathunadu Taluk of Ernakulam District. The land was described as paddy land in Revenue records. The petitioner, thereupon, approached the competent authority and the competent authority, as per Ext.P1, ordered to change the nature of the land in Revenue records on certain conditions. The 3rd respondent-Tahsildar, however, issued Exts.P2 and P2(a) orders by which, the Tahsildar has directed to describe the land as 'converted garden land' in Tax Receipts and Thandaper. Aggrieved by Exts.P2 and P2(a) orders, the petitioner has filed the writ petition.

3. The counsel for the petitioner submitted that Rule 13 of the Kerala Conservation of Paddy Land and Wetland Rules clearly described that when a land is reclassified, it should be desc