Ms. Prabha Sridevan, J.

The only question that arises in these writ petitions is a legal question as to the construction of the words “agricultural lands” found in Section 31(f) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002.

2. According to the petitioners, the lands, which were given as collateral security to the respondents, are cardamom plantations and the impugned notice issued by the first respondent clearly refers to the word “cardamom plantation”, and therefore, without any further investigation, it would be logical to conclude that they are agricultural lands, and hence, they are immune from attachment.

3. The learned counsel appearing for the respondents, however, referred to the definition of the word TAMIL in the Tamil Nadu Agricultural Income Tax Act and the definition of the words “paddy land” in Kerala Land Reforms Act, 1963 and also the Wet Land (Act 28 of 2008) of the Kerala Conservation of Paddy Land and also the definition of land in Section 2(nnn) of the Tamil Nadu Agricultural Income Tax Act and referred to C.E.D. Kerala v. K. Venugopala AIR 1977 SC 121, wherein the Supreme Cour