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? = Apex court held that Section 18 cannot be made use or the same cannot be taken as a means to effect conversion of the nature of the land bye-passing the competent authority and the procedure stipulated under the KLU Order, 1967 and the Kerala Wetland Act, 2008 and the impugned judgment is liable to be set aside.-2015 S.C.msklawreports

 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? = 
Statutory enquiry to ascertain whether  the  land  is  a  "Paddy
Land" or "Wetland" and conversion of the land  for  residential  purpose  or
for any public purpose is governed by KLU Order or the Kerala  Wetland  Act,
2008 for conversion of the land from "Nilam" (Wetland) to  'Purayidam'  (Dry
Land).   The concerned authorities constituted under  KLU  Order  or  Kerala
Wetland Act 2008 are the competent authority.   Nature of  the  land  cannot
be changed or converted by directing  changes  in  the  Basic  Tax  Register
which is maintained only for the purpose of   land  tax.
Section 18 cannot be made use or the same cannot  be  taken  as  a
means to effect conversion  of  the  nature  of  the  land  bye-passing  the
competent authority and the procedure stipulated under the KLU  Order,  1967
and the Kerala Wetland Act, 2008 and the impugned  judgment  is   liable  to
be set aside.
The respondents in all the appeals are directed to approach  the
competent authorities constituted under KLU Order  1967/Kerala  Conservation
of Paddy Land and Wetland Act 2008 as the case may be for conversion of  the
land. = 2015 S.C. msklawreports