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The petitioners pleaded that their lands form part of Ac.2-73 cents of land recorded as burial ground poramboke in the Town Survey records; that Machavaram village, in which the lands are situated, was an estate village under the possession and enjoyment of Jagirdars; that initially survey of the village was conducted in the year 1923 and since then the Jagirdars are in possession and enjoyment of Ac.2-73 cents and that sale transactions have taken place between the Jagirdars and individuals from the year 1901 onwards in respect of Ac.155-00 cents of land. The petitioners further pleaded that the lands have changed many hands during the last 110 years and that the burial ground is situated over an extent of 9111.36 sq. yards and the same is surrounded by a compound wall on all the sides and the said extent of Ac.2-73 is outside the compound wall; that as the land was classified as Burial ground poramboke in the Town Survey records, the petitioners are not able to obtain permission from respondent No.6-Corporation for construction of houses. The petitioners have approached the respondents for change of classification of the land from Burial ground poramboke to Assessed Waste Dry (AWD). The Revenue Divisional officer, Vijayawada submitted his report to the Collector, Krishna District, Machilipatnam. He has stated in his report that the land admeasuring Ac.155-00 was registered through a sale deed during the year 1901 in favour of Vahejullah Saheb s/o. Afizullah Saheb and that the same changed hands under subsequent sale deeds dated 17-11-1931 and 20-6-1940. The report has also referred to as many as 18 sale deeds, in all, in respect of smaller extents of lands forming part of Ac.155-00. Based on the facts placed by the Mandal Revenue Inspector and the Mandal Surveyor, the Revenue Divisional officer has summarised the background as under :
5. Since 1969, the Municipal Authorities have approved the building plans in the subject land in favour of the petitioners.
6. The contention of the petitioners is that the land in question is a private land but not Government land.
7. In the year 1943, the Jageer Machavaram village was merged into Vijayawada Municipality much prior to Estate Abolition Act.

He has finally summed up in his report as under :

Finally the field staff have reported that the said land inspected on ground and confirmed and said boundaries for an extent of 4000 sq. yards and also as per the documentary evidences the land in question is merged in burial ground in detail Town Survey instead of patta land in the year 1964 and further submitted that the petitioners are resided in the said land since several decades. Hence there is no objection for Re- classification of land measuring 4000 sq. yds. In NTS No.45, Block No.21, Revenue Ward 16, of Machavaram village from Burial Ground to patta land.
The Tahsildar, Vijayawada Urban has reported that the circumstances explained above and as per the documentary evidences filed by the petitioners the land in question is earmarked in Town Survey Records as Burial Ground but the land in question is merged in burial ground in detail Town Survey instead of patta land in the year 1964.
On the report of the Tahsildar, Vijayawada, Urban, I have inspected the land in question along with Tahsildar, Vijayawada Urban, Mandal Surveyor, Vijayawada Urban on 2.4.2010 and I agree with the report of the Tahsildar, Vijayawada Urban.
W.P.No.15438/2012, 31582/2012, 26106/2013, 25727/2013, 27589/2013 and 23447/2013:
On broad classification, these Writ Petitions fall under one category. In all these Writ Petitions, the genesis of the dispute is the entries in TSLR. As the facts vary from case to case, each Writ Petition needs to be considered on its own facts:
W.P.No.31582/2012: Since the facts have already been noted earlier, they need not be repeated. The request of the petitioners for change of classification of the land in the TSLR from burial ground to poramboke was rejected only based on Fair Adangal prepared in the year 1968 describing the land as smasanam. The admitted facts however remain that as far back as 1901, an extent of Ac.155-00 was purchased by one Vahejullah Saheb s/o. Afizullah Saheb through registered sale deed from a private person and the same changed hands under as many as 18 sale deeds from 17-11-1931 to 20-6-1940 and further sale deeds were registered upto the year 1978. The report of the Revenue Divisional Officer revealed that in all the registered documents, the land is described as Government land. In the year 1971, the Municipal authorities have given assessment numbers to properties and allotted door numbers. Since the year 1969, the Municipal authorities have approved building plans for the subject land. The Revenue Divisional Officers report was endorsed by the District Collector in his report dated 21-3-2011. However, on a reference made by the Chief Commissioner of Land Administration (CCLA) to the Collector, Krishna District, for rectification of the facts and submission of a report, the Collector has relied upon the Fair Adangal prepared in the year 1968 describing the land as smasanam. On the report submitted by the CCLA, the Government has rejected the petitioners claim for conversion of land from burial ground to AWD In essence, the respondents sought to treat the entries in the TSLR and the Fair Adangal as conclusive proof of the nature of the land. This, in my opinion, is a highly unsound approach. No entry in the revenue or survey record can be treated as conclusive proof if circumstances exist which render such entries as unrealistic and contrary to the ground realities. There is no dispute about the fact that the land was a part of Machavaram village estate and even before the estates were abolished, the same was merged in the then Vijayawada Municipality in the year 1943. As per the report of the Assistant Director, Survey and Land Records, the settlement records under the Estates/Inams Abolition Acts are not available for examination. No documents have been discussed based on which the entry in the Fair Adangal describing the land as burial ground was made in the year 1968. Had the land been correctly described as burial ground it would be beyond ones comprehension as to how registered sale transactions were allowed to take place from the year 1901, and how the Vijayawada Municipality has made assessment of the properties, approved building plans and allotted door numbers. It is therefore a case where the ratio in Rama Iyyengar (50-supra) as referred to and discussed under Point No.2 squarely applies. The continuous flow of registered sale transactions reflects on the conduct of the Government in treating the land as a private land and not as a burial ground. Therefore, this is a fit case to which the doctrine of estoppel by conduct needs to be applied. The Government cannot rely upon a stand alone entry in the Fair Adangal prepared in the year 1968 by which time more than 18 registered sale transactions have taken place. Thus, ex facie, the entry in the Fair Adangal is incorrect. In my opinion, respondent No.1 ought to have accepted the earlier reports of the Revenue Divisional Officer and the District Collector. The petitioner is therefore entitled for change of classification of the land from burial ground to AWD. W.P.Nos.25727 and 26106 of 2013: The petitioners have claimed ownership of the land in respect of a common property based on a compromise decree passed in O.S.No.1420/1983. The petitioners have traced their title through their grand mother late Sultan Khatoon who has purchased an extent of 23445 sq. mtrs. of land under registered sale deed 932 of 1336 Fasli (1926). In O.S.No.1420/1983, compromise decree dated 2-12-1983, was obtained by the petitioners whereunder the property was partitioned between them. The proceedings under the 1905 Act were initiated only based on the entry in the TSLR describing the land as G-Abadi. In the counter-affidavit, the respondents have not denied the existence of registered sale deed under which the petitioners grand mother has purchased the property as far back as the year 1926.