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3. The respondents have filed their objection statement. The issue of endorsement as made by the respondents is sought to be justified by relying upon the Government order dated 11.12.2006 at Annexure-R1 and the Circular issued by the Bangalore Mahanagara Palike at Annexures-R2 and R3. It is the case of the respondents that in respect of revenue land which has not been converted for non agricultural purposes, the provision contained in Section 192 (A) of Karnataka Ordinance No.3 of 2006 in the Karnataka Land Revenue (Amendment) Ordinance, 2006 would make it an offence and therefore penalty has been provided and as such there is a direction by the Government that in respect of unconverted properties, the khatha shall not be issued. It is therefore contended on behalf of the respondents, the khatha cannot be issued. It is also stated that, in any event it would be open for the petitioner to seek for 'B' khatha or holder khatha which would be issued by the respondents. It is therefore contended that the prayer made in the petition for grant of khatha cannot be accepted.