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State Of Kerala vs N.V.Vaidyanathan
2025 Latest Caselaw 4814 Ker

Citation : 2025 Latest Caselaw 4814 Ker
Judgement Date : 6 March, 2025

Kerala High Court

State Of Kerala vs N.V.Vaidyanathan on 6 March, 2025

Author: Devan Ramachandran
Bench: Devan Ramachandran
                                                        2025:KER:19615
                                                                    CR
             IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
        THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN
                                     &
         THE HONOURABLE MRS. JUSTICE M.B. SNEHALATHA
  THURSDAY, THE 6TH DAY OF MARCH 2025 / 15TH PHALGUNA, 1946
                     MFA (FOREST) NO. 128 OF 2019
AGAINST THE ORDER DATED 15.05.2018 IN OA NO.8 OF 2014 OF THE
KERALA FOREST (VESTING AND MANAGEMENT OF ECOLOGICALLY FRAGILE
                      LANDS) TRIBUNAL, PALAKKAD

APPELLANTS/RESPONDENTS:
    1     STATE OF KERALA, REPRESENTED BY SECRETARY,
          (FOREST AND WILDLIFE), THIRUVANANTHAPURAM

    2       THE CONSERVATOR AND CUSTODIAN OF ECOLOGICALLY
            FRAGILE LAND VAZHUTHAKKAD, THIRUVANANTHAPURAM

            BY ADVS.
            SRI.NAGARAJ NARAYANAN - SPL. G.P. FOR FOREST


RESPONDENTS/APPLICANTS:
    1     N.V.VAIDYANATHAN, S/O. VENKITESWARA LYER,
          NELLISSERY VILLAGE, VADAKKANTHARA POST,
          PALAKKAD - 678 012

    2       N.V. SIVARAMAN, S/O. VENKITESWARA IYER,
            NELLISSERY VILLAGE, VADAKKANTHARA POST,
            PALAKKAD - 678 012

            BY ADVS.
            SRI.P.R.VENKATESH
            SRI.G.KEERTHIVAS


     THIS     MFA    (FOREST)    HAVING    BEEN   FINALLY   HEARD    ON
06.03.2025,    THE    COURT     ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
                                                     2025:KER:19615
MFA (Forest) 128/19
                                  2

                                                               CR
                           JUDGMENT

Devan Ramachandran, J.

The State of Kerala and the Conservator and Custodian of

Ecologically Fragile Lands are in appeal, questioning the Final

Order of the 'Court of the Kerala Forest (Vesting and Management

of Ecologically Fragile Lands) Tribunal', Palakkad, (hereinafter

referred to as 'the Tribunal' for short), in Original Application

No.8/2014.

2. Through the impugned order, the learned Tribunal has

allowed the Original Application filed by the respondents herein,

thus declaring that the application schedule property - extending

to 11.018 hectares comprised of in Resurvey No.791/2, 795, 797/2,

793/D2, d7, 793/3 and 797/9 in Pudussery Village - is not an

'Ecologically Fragile Land'.

3. The genesis of the application made by the respondents

is in Ext.B2 letter received by them from the Office of the 2025:KER:19615 MFA (Forest) 128/19

Divisional Forest Officer, Palakkad (DFO), dated 20.06.2008,

informing them that the application schedule property is an

'Ecologically Fragile Land' (EFL) and hence, vested with the

Government. They, thereupon, filed the above said Application,

seeking a declaration, as has now been allowed, on the ground,

inter alia, that the property in question is a 'Forest', manifest by

the fact that it was, in the 1970's, proceeded against under the

provisions of the Kerala Private Forests (Vesting and Assignment)

Act, 1971, which culiminated in Ext.A2 order of the learned Forest

Tribunal, Palakkad - issued common in four Original Applications,

namely, O.A.524/1976, 525/1976, 534/1976 and 535/1976 -

declaring it to be exempted, finding that it does not concede to

any of the characteristics of a 'Private Forest'.

4. The respondents allege that, even though they were

thus entitled to be restored the land on the basis of the

declarations in Ext.A2 order, the Forest Department refused to do 2025:KER:19615 MFA (Forest) 128/19

so illegally; but then maliciously issued Ext.B2 letter to them,

saying that it construes to be an 'Ecologically Fragile Land'. They

contend that the actions of the Forest Tribunal in holding the

property to be 'EFL' is mendacious, solely being an attempt to

circumvent Ext.A2 order; as also Ext.A4 judgment, subsequently

obtained from this Court in WP(C)No.2996/2013 on 20.03.2014 -

whereby, they were directed to restore the property within a

period of six months.

5. In response to the Original Application, a written

Statement was filed by the appellants, wherein, in paragraph 4 of

it, the following are averred:

4. The department was taking steps to restore the area in the above OA in view of Government Order dated 26.09.1989. Before effecting restoration of the land, we have to follow the administrative formalities like surveying, fixation of boundaries, preparation of sketch, obtaining approval and formal restoration orders from Government, Publication of Section 5 notification under Kerala Preservation of Trees Act, 1986 etc. were to be fulfilled. In the meantime, the Kerala Forest (Vesting and Management of Ecologically Fragile Land) Ordinance was promulgated by the Government. Since the land in question lies contiguous to vested forest, supports natural 2025:KER:19615 MFA (Forest) 128/19

vegetation with predominant tree species like Kara Veppu, Pala, Pullani, Pullamarathu etc., the same satisfies the characteristics of an ecologically fragile land.

The property forms a part of Mayappalam Vested Forest which is lying contiguous with other forests and VFC item 219. The area is undisturbed and hence keeping it as such will be advantageous for the insitu Conservation of eco system and natural habitat. It is inhabited by wild mammals and also venomous reptiles and endangered birds like peacock. Not only that, this area is a treasure of medicinal plants like Kurunthotty, Dhandappala etc. Source of ground water, few north flowing and one west flowing streams drain in the reservoir at foothills. Open scrub jungle with igneous rocks outcrops, basins of water source and supporting necessary life forms qualifies the land to be notified as EFL. As such, the land in question could not be restored. As such, the land is proposed to be notified as EFL. The Custodian and the Government have to take subsequent steps to notify the land as EFL. The property in question was inspected and identified as liable to be notified as EFL and accordingly, was recommended to be notified under the EFL Act. It is submitted that the land has been notified as Ecologically Fragile Land under the provisions of the Kerala Forest (Vesting and Management of Ecologically Fragile Lands) Ordinance, 2000 (Replaced later by the Kerala Forest (Vesting and Management of Ecologically Fragile Lands) Act, 2003 as per Notification No. EFL10-311/2013 dated 26.10.2013 of Addl. Principal Chief Conservator of Forests (Gazette No. 48 dated 03.12.2013, item No. 31) and is under the absolute custody of the Forest Department.

6. The learned Tribunal allowed the matter to trial; and

the respondents/applicants produced Exts.A1 to A5 documents as 2025:KER:19615 MFA (Forest) 128/19

part of their evidence; while RW1 - a Forest Range Officer, was

examined on the part of the appellants and Exts.B1 to B2 marked

on their side. An Advocate Commissioner was appointed by the

learned Tribunal on the application of the respondents and her

Report, dated 23.05.2016, is available as Ext.C1.

7. Pertinently, while deposing as RW1, the Forest Range

Officer testified thus, in his proof affidavit:

The department was taking steps to restore the area in the above OA in view of Government Order dated 26.09.1989. Before effecting restoration of the land, we have to follow the administrative formalities like surveying, fixation of boundaries, preparation of sketch, obtaining approval and formal restoration orders from Government, Publication of Section 5 notification under Kerala Preservation of Trees Act, 1986 etc. were to be fulfilled. In the meantime, the Government promulgated the Kerala Forest (Vesting and Management of Ecologically Fragile Land) Ordinance. Since the land in question lies contiguous to vested forest, supports natural vegetation with predominant tree species like Teak, Irul, Pullamarathu, Manjap-paavatta, Kara, Veppu, Pala, Otuku, Pullani, Edampiri, valampiri etc., the same satisfies the characteristics of an ecologically fragile land. The property forms part of Mayappalam Vested Forest, VFC item 219, which is lying contiguous with other forests. The area is undisturbed and hence keeping it as such will be advantageous for the insitu Conservation of eco system and natural habitat. It is inhabited by wild mammals and 2025:KER:19615 MFA (Forest) 128/19

also venomous reptiles and endangered birds. Not only that, this area is a treasure of medicinal plants like Kurunthotty, Dhandappala, orila, moovila, Edampiri, Valampiri etc. Source of ground water, few north flowing and one west flowing streams drain in the reservoir at foothills. Open scrub jungle with igneous rocks outcrops, basins of water source and supporting necessary life forms qualifies the land to be notified as EFL. As such, the land in question could not be restored. As such, the land is proposed to be notified as EFL. The Custodian and the Government have to take subsequent steps to notify the land as EFL. The property in question was inspected and identified as liable to be notified as EFL and accordingly, was recommended to be notified under the EFL Act. It is submitted that the land has been notified as Ecologically Fragile Land under the provisions of the Kerala Forest (Vesting and Management of Ecologically Fragile Lands) Ordinance, 2000 (Replaced later by the Kerala Forest (Vesting and Management of Ecologically Fragile Lands) Act, 2003 as per Notification No. EFL10-311/2013 dated 26.10.2013 of Addl. Principal Chief Conservator of Forests (Gazette No. 48 dated 03.12.2013, item No. 31) and is under the absolute custody and control of the Forest Department. The copy of the EFL notification is already produced before this court and that may be marked as Exhibit B-1.

8. In his cross examination, the Forest Range Officer

asserted that there were certain naturally grown trees in the

property, along with undergrowth and shrubs; and that the officers

concerned had pointed out these to the learned Commissioner also.

He conceded that the Report of the Commissioner, namely Ext.C1, 2025:KER:19615 MFA (Forest) 128/19

does not, however, contain any such observation; to which, he

feigned ignorance and then admitted that there are schools and

private properties on certain boundaries of the property in

question. A specific question was put to him whether there were

animals in the property, as asserted by him in his proof affidavit,

to which also he conceded that the Report does not say so, but

contended that this was incorrect.

9. We have examined the impugned order of the learned

Tribunal and have evaluated it on the touchstone of various

materials and evidence available on record.

10. It is beyond contest that 'Ecologically Fragile Land' has

been defined under Section 2(b) of the Kerala Forest (Vesting and

Management of Ecologically Fragile Lands) Act, 2003 (hereinafter

referred to as 'the Act' for short), as under:

(i) any Forest land or any portion thereof held by any person and lying contiguous to or encircled by a reserved forest or a vested forest or any other forest land owned by the Government and predominantly supporting natural vegetation; and 2025:KER:19615 MFA (Forest) 128/19

(ii) any land declared to be an ecologically fragile land by the Government by notification in the official Gazette under S.4;

11. It is also expressly conceded by Sri.Nagaraj Narayanan

- learned Special Government Pleader appearing on behalf of the

appellants, that it is only a 'Forest', or any portion thereof, held

by a person, which can come within the definitional sweep of

'Ecologically Fragile Land'; but contended that, edificed on the

evidence on record, it is luculently established that the application

scheduled property is one such. For this, he relied upon the

definition of 'Forest', as available in Section 2(c) of the 'Act', to

argue that, even the Report of the learned Advocate Commissioner

would establish that the application schedule property was

principally covered with naturally grown trees and undergrowth;

and predicated that, hence, the findings of the learned Tribunal

are in error.

12. However, in refutation, Sri.P.R.Venkatesh - learned

counsel for the respondents/applicants before the learned Tribunal, 2025:KER:19615 MFA (Forest) 128/19

pointed out that, the learned Commissioner has, in Ext.C1 report,

noticed the nature and characteristics of the property as under:

2. Advocate Commissioner may record the predominance of natural vegetation in the disputed property such as Irul. Chadachi, dantappala, Palakapyyyani, Kana Manjappavatta, aaval Annakkara, Sindream, Paanal, Kurunthorti ete. T Commissioner may also record abundance of natural tree growth with approximate age and status of regeneration which exist as primers, seedlings, poles, along with climbers and lichen etc. ഹർജി പട്ടിക വഹകളിൽ എൻ്റെ സന്ദർശന സമയം മഞ്ഞപാവട്ട, കമ്മ്യൂണിസ്റ്റ് പച്ച, വേപ്പിൻതൈ, അയങ്കോലം, തുമ്പിൾ, കരിമ്പന തേക്കിൻ ചെടികൾ.

കണികൊന്ന, ഒടുക്. ചടച്ചി, ദന്തപാല തുടങ്ങിയ പല വിധ മരങ്ങളുടെ കുറ്റിചെടികൾ എൻറെ സന്ദർശന സമയം കാണുവാൻ സാധിച്ചു. ആയതിന് സുമാർ 4 മുതൽ 5 അടി ഉയരം ഉള്ളതായി കാണപ്പെട്ടു. 2-ാം നമ്പർ വഹകളിൽ കരിമ്പന, മഞ്ഞപാവ തൈ എന്നിവയുടെ കുറ്റിചെടികൾ കാണുവാൻ സാധിച്ചു. ആയതിന് സുമാർ 3 അടി മുതൽ 4 അടിവരെയുള്ള പൊക്കമാണുള്ളത്.

3. Whether the land in question is lying contiguous to a vested forest or any other forest land owned by the Government?

ഹർജി പട്ടിക വഹകളുടെ തെക്കുഭാഗവും, പടിഞ്ഞാറ് കുറച്ചുഭാ ഗവും മായമ്പള്ളം ഫോറസ്റ്റിൻ്റെ തുടർച്ചയായി വരുന്ന ഗവൺമെൻറ് ഫോറസ്റ്റ് വഹകളാണ്. ടി വഹകളും, ഹർജി പട്ടിക വഹകളും വേർതിരി ക്കുന്നതിനായി ജണ്ടകൾ ഉള്ളതായി എൻ്റെ സന്ദർശന സമയം കാണു വാൻ സാധിച്ചു. 2-ാം നമ്പർ വഹകളുടെ നാലു ഭാഗവും ഫോറസ്റ്റ് വഹ കളുമായി യാതൊരു ബന്ധവും ഇല്ലാത്ത വഹകളാണ്.

4. Advocate Commissioner may record the predominance of natural water sources in the OA schedule property, where the wild animals visit to drink water.

ഹർജി പട്ടിക വഹകളുടെ പടിഞ്ഞാറു സുമാർ 2025:KER:19615 MFA (Forest) 128/19

ഏക്രയോളം വരുന്ന ജലസ്രോതസ്സ് (കുളം) ഉളളതായി എന്റെ സന്ദർശന സമയം കാണപ്പെട്ടു. ആയതിൽ എൻ്റെ സന്ദർശന സമയം വന്യമൃഗങ്ങൾ വെള്ളം കുടിക്കുന്നതിനായി സന്ദർശിക്കാറുള്ളതായിട്ടൊന്നും കാണു വാൻ സാധിച്ചിട്ടില്ലാത്തതാണ്.

6. Advocate Commissioner may please be noted the percentage of natural vegetation in the land.

ഹർജി പട്ടിക 1-ാം നമ്പർ വഹകളുടെ 70% വും 4 മുതൽ 5 അടി ഉയരത്തിൽ പലവിധ മരത്തിൻ്റെ കുറ്റി ചെടികൾ ഉള്ളതായും, ബാക്കി വെറുതെ കിടക്കുന്ന ഭൂമിയുമായിട്ടാണ് എൻ്റെ സന്ദർശന സമയം കാണു വാൻ സാധിച്ചത്. ടി വഹകളിൽ സുമാർ 30 സെൻ്റോളം സ്ഥലം പാറ സ്ഥലമായി കിടക്കുന്നതായും കാണുവാൻ സാധിച്ചു. 2-ാം നമ്പർ വഹകളിൽ 30% കുറ്റി ചെടികൾ ഉള്ളതായും ബാക്കി തരിശായി കിടക്കുന്ന തായും എന്റെ സന്ദർശന സമയം കാണുവാൻ സാധിച്ചു.

13. Sri.P.R.Venkatesh contended that, since even the

appellants do not have any case against the above findings - at

least without any evidence being led by them to such effect

through RW1 - the application scheduled property cannot be

construed, by any stretch of imagination, to be a 'Forest', or a

portion thereof, held by his clients. He argued that, on this short

ground alone, the learned Tribunal is irreproachable, qua its

findings in the impugned order.

14. There is sure force in the afore submissions of

Sri.P.R.Venkatesh because, it is the specific case of the appellants, 2025:KER:19615 MFA (Forest) 128/19

in their written statement before the learned Tribunal, that the

application schedule property is supporting natural vegetation, with

predominant tree species like 'Kara', 'Veppu', 'Pala', 'Pullani',

'Pula Marathu' etc.; and further that it is inhabited by wild

mammals, as also venomous reptiles and endangered species like

peacock. They further assert that the property is a 'treasure of

medicinal plants like 'Kurunthotty', 'Dhandappala' etc; with good

source of ground water, 'few north flowing and one west flowing

streams along with open scrub jungle with igneous rocks,

outcrops, basins of water source and supporting necessary life

forms' (sic). They maintain that, all this would qualify the land to

be a 'Forest', as defined under Section 2(c) of the 'Act'; and hence

that the learned Tribunals view is in error.

15. Interestingly, the witness on the side of the appellants,

namely RW1, as said above, reiterated in his proof affidavit what

has been averred in the written statement; but adding a few more 2025:KER:19615 MFA (Forest) 128/19

tree species like 'Teak', 'Irul', 'Otukku', 'Edampiri' and

'Valampiri'. He affirmed the other averments in the written

statement relating to the wild mammals, venomous reptiles and

endangered birds; and, while speaking about the area being a

'treasure trove of medicinal plants' (sic), he added 'Orila',

'Moovila', 'Edampiri' and 'Valampiri', along with the two species

that have been specifically mentioned in the written statement.

However, when he was cross-examined, he unequivocally conceded

that Ext.C1 Report does not support any of the assertions made by

the appellants and again feigned ignorance why it was so.

16. We, therefore, asked Sri.Nagaraj Narayanan whether the

appellants had filed objections to Ext.C1, to which, he answered to

the affirmative; and we have gone through the same, which is on

file. As perspicuous therefrom, apart from stating that the learned

Commissioner was wrong in not recording the presence of other

trees, undergrowth and natural growth, it confirms that Ext.C1 2025:KER:19615 MFA (Forest) 128/19

report is otherwise in order.

17. This is relevant because, if the appellants had found

Ext.C1 report to be inaccurate, nothing prevented them from

seeking the same to be remitted to the learned Advocate

Commissioner; or even for it to be set aside, for a fresh report.

The admitted factum of this not having been even attempted, can

only lead to the inevitable conclusion that the assertions in the

objections were only an afterthought. This is apodictic since the

appellants did not even seek to examine the learned Advocate

Commissioner.

18. Sri.Nagaraj Narayanan, nevertheless, contended that,

Ext.C1 Report would establish his client's case, since even the

species noticed therein, namely 'Manjappaavatta', 'Veppin thai',

'Ayyankolam', 'Thumpil', 'Karimpana', 'Teak plants', 'Kanikonna',

'Odukku' and 'Chadachi' are all naturally growing trees in forest.

19. Even when we hear Sri.Nagaraj Narayanan as above, 2025:KER:19615 MFA (Forest) 128/19

there is one specific aspect which he does not controvert, namely

that the Report of the learned Commissioner states that, on

16.05.2016 - the date on which it was submitted - the height of

the vegetation in the property in question was a mere 3 or 4 feet;

and that of the trees on it were not more than 4 or 5 feet. This is

crucially relevant because, 'Forest' is defined under the 'Act' as

below:

Section 2(c):

"forest" means any land principally covered with naturally grown trees and undergrowth and includes any forest statutorily recognized and declared as reserved forest, protected forest or otherwise but does not include any land which is used principally for the cultivation of crops of long duration such as tea, coffee, rubber, pepper, cardamom, coconut, arecanut or cashew or any other sites of residential buildings and surroundings essential for the convenient use of such buildings.

20. When this is so, we are enjoined to decide if the

learned Tribunal has erred in concluding the property to be not a

'Forest', based on the evidence available.

21. In this context, we remind ourselves the well settled 2025:KER:19615 MFA (Forest) 128/19

position of law, that the burden to prove a land to be not a

'Forest' as per the 'Act' is on the applicant. (See Government of

Kerala and Another v Jacob Thomas Arikupuram and Others [2019

(4) KHC 625].

22. That said, as unmistakable from the definitions above

extracted and the declaration made by this Court in Narayana Bhat

v. State of Kerala [2018(1) KLT 34], in order for the 'Act' to

apply, the first ingredient to be established is that the land is a

'Forest'; and hence that if the applicant proves otherwise, nothing

else is required to be further proved or considered.

23. Add to the above, it also has to be established that the

property was a 'Forest' as on the date on which the 'Act' came

into force, namely 02.06.2000.

24. To discharge the burden on them, the respondents led

evidence and produced Exts.A1 to A5 documents. Though no oral

evidence was offered on their side, they moved the learned 2025:KER:19615 MFA (Forest) 128/19

Tribunal for the appointment of an Advocate Commissioner, whose

report is available as Ext.C1. The inspection of the property as

evident from Ext.C1, was done by the Advocate Commissioner on

11.12.2015 and she found - as said earlier - that the vegetation

in the property was a mere 3 to 4 feet in height and that of the

trees to be only 4 or 5 feet.

25. That apart, what has been noticed in Ext.C1 are, inter

alia, 'Veppin thai' and 'Teak plant' - which means saplings or

recent growth - without any evidence being offered by RW1 that

these were naturally occurring and growing for over a decade. Not

even a whispering assertion has been made in the evidence of

RW1, that the vegetation and the trees - which were rather

nascent in growth, being only 3 to 5 feet in height - were

available in the year 2000 and that it has grown only to such

height over the next 16 years.

26. Therefore, edificed on the facts involved, it is difficult 2025:KER:19615 MFA (Forest) 128/19

to even imagine that the vegetation found by the learned

Commissioner in the application schedule property are naturally

grown trees and undergrowth, which could consequently partake

to it the characteristics of a 'Forest', as defined under Section 2(c)

of the 'Act'. When the trees and the growth were found - without

objection - to be only to the aforementioned height and

resultantly conceding to a valid and rational assumption of it

occurring rather recently, one fails to fathom how the appellants

maintain that the application scheduled property is covered with

naturally grown trees and undergrowth.

27. To add to the above, the learned Advocate

Commissioner, in Ext.C1 Report, did not find the presence of any

animal, venomous snakes or such other, as has been now asserted

by RW1. Therefore, even if we travel with the appellants in their

contention that such presence would also be part of the criteria for

a land to be 'Forest' - though not so enumerated in the 'Act' - it 2025:KER:19615 MFA (Forest) 128/19

would still not inure any benefit to them in the light of the

uncontested specific findings of the learned Advocate

Commissioner.

28. To paraphrase, by no stretch of imagination and looking

at it from any angle, would it render possible in the case at

hand, to find the application scheduled property to be a 'Forest',

within the definitional umbra of Section 2(c) of the 'Act'.

29. Inevitably, therefore, the respondents have discharged

their burden of proving that the land in question is not a forest;

and when we find that the ratio in Narayana Bhat (supra) would

thus come to apply, it would not require us to consider any other

factor or issue.

30. Every other argument - either for or against - becomes

irrelevant because, as we have said prefatorily, it is only a 'Forest'

or a portion thereof, held by an individual, that would come

within the purlieus of 'Ecologically Fragile Land', if the relevant 2025:KER:19615 MFA (Forest) 128/19

criteria are proved and established.

31. However, solely for the purpose of completeness to our

consideration, we must say that the argument of Sri.Nagaraj

Narayanan - that Ext.A2 order of the learned Forest Tribunal

would have no bearing on the question whether the land is a

'forest' under the 'Act' is on firm footing, at least in an abstract

academic sense. The evaluations and assessments requisite and

necessary under the two Statutes are surely different; and a finding

under the Kerala Private Forests (Vesting and Assignment) Act

('Private Forest Vesting Act' for short), cannot automatically lead

to a conclusion against the property being a 'forest' under the

'Act', if the relevant criteria under the latter are found attracted.

We are supported in our view by various judgments, including

Government of Kerala and Another v. Jacob Thomas Arikupuram

and Others [2019(4) KHC 625].

32. Since we have already found that, even as per the 2025:KER:19615 MFA (Forest) 128/19

unexpendable criteria under the 'Act', the property in question

cannot be construed as a 'forest' under it, it becomes irrelevant as

to how the Forest Tribunal had decided the issues under the

'Private Forest Vesting Act' in Ext.A2 order.

33. When the evidence on record thus persuades us to the

inevitable conclusion that the application scheduled property is not

a 'Forest' within the purview of Section 2(c) of the 'Act', we

cannot find any reason to interfere with the impugned order of the

learned Tribunal.

In the afore circumstances, we dismiss this Appeal, however,

without making any order as to costs.

Sd/-

DEVAN RAMACHANDRAN JUDGE

Sd/-

M.B. SNEHALATHA JUDGE RR

 
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