Heard the learned counsels appearing for the parties concerned.

.2. It has been stated that the second petitioner is the wife of the first petitioner. The first petitioner is working as a Senior Technical Assistant, Civil Engineering, Central Leather Research Institute, Adyar, Chennai. He had purchased 0.24 acres of agricultural wet land, under a registered sale deed, dated 15. 1983, with document No.2345/83. The second petitioner had purchased 0.4 acres of agricultural wet land, on 18. 1986, with document No.378/86 registered in the office of the Sub-Registrar, Ambattur. Both the petitioners together had purchased a total extent of 28 cents of agricultural wet land from Thulasi Ammal, wife of late Ekambaram. After the purchase, the petitioners had been cultivating paddy by drawing water from a lake in Madanakuppam. After the officials of the U.D.R. Scheme had inspected the lands, patta had been issued to the petitioners, on 25. 1986, bearing patta No.282 in S.No.26/3B. While so, in the year 1993, the Urban Land Tax Officials had classified the property as Manavari in the village Accounts and it has been registered in the name of the first petitioner in the Revenue recor