Judgment :- The defendants 2 to 4 are the appellants herein. 2. K.R. Muthuvelu Nainar,the first respondent herein filed a suit for declaration to declare that the suit land is ryotwari land belonging to him and for recovery of possession in respect of 14.98 acres of land in Survey No.14/1 of Athiyur village. The trial Court dismissed the suit. However, the appeal filed by the plaintiff, the first respondent herein, was allowed and and the suit was decreed by the lower appellate Court. Hence, this second appeal by the defendants 2 to 4. 3. The case of the plaintiff in short is summarised as follows:- "(a) The suit property comprised in Survey No.14/1 measuring an extent of 14.98 acres was ryotwari land belonging to the plaintiff. The plaintiff was granted with patta No.192 in respect of the the suit land. The said land was enjoyed by the plaintiff and his predecessors as ryotwari land and they had been in continuous possession and enjoyment of the same up to 1955. (b) In 1943, the said land was wrongly included in Patta No.156 pertaining to the lands belonging to Adhi Ratneswara Devasthanam. On pointing out the wrong entry by the plaintiff, the said Devasthanam expressed no objection to assign patta for the suit land in favour of the plaintiff. Accordingly, the plaintiff applied for assigning patta in the year 1944 and paid kist for the years commencing from 1942. The kist receipts are Exs.A1 to A13. © On 1.9.1949, the suit village was notified under the provisions of Madras Estates Inam Abolition Act (Tamil Nadu Act 26 of 1948). Accordingly, the Settlement Authorities refused to grant patta to the plaintiff on the score that the suit land is a submersive area, by the order dated 11.12.1953. The plaintiff did not choose to challenge this order. In fear of penalty, charges under the guise of B Memos, the plaintiff abandoned the cultivation of the suit lands in the year 1954. In the year 1965, the defendants 2 to 4 encroached upon the suit lands and continued to be in illegal possession. (d) Thereafter, a Notification was issued in G.O.Ms.No.1300 dated 30.4.1971 by the Government of Tamil Nadu, the first defendant directing the Revenue Authorities to grant patta in respect of the submersive lands. On the basis of the said G.O., the plaintiff applied for patta before the District Revenue Officer. (d) Thereafter, a Notification was issued in G.O.Ms.No.1300 dated 30.4.1971 by the Government of Tamil Nadu, the first defendant directing the Revenue Authorities to grant patta in respect of the submersive lands. On the basis of the said G.O., the plaintiff applied for patta before the District Revenue Officer. Similarly, the defendants 2 to 4 also sought for patta for the suit lands. The District Revenue Officer after considering the pleas of both the parties granted patta in favour of the plaintiff and rejected the claim of the defendants 2 to 4 by the order dated 21.4.1975. (e) As against the said order, the defendants 2 to 4 filed a revision before the Board of Revenue. By the order dated 10.5.1976, the Board of Revenue rejected the claim for patta by both parties holding that the plaintiff was not in continuous possession and occupation of the suit land on the date of claiming patta and that the defendants 2 to 4 are encroachers. (f) The plaintiff challenged the said order of the Board of Revenue in the writ petition before the High Court. The said writ petition was dismissed by the order dated 27.8.1979 confirming the finding of the Board of Revenue. Thereafter, the plaintiff filed the above suit for the reliefs of declaration that the suit land is a ryotwari land and recovery of possession from the defendants." 4. In this case, the first defendant is the Government. The first defendant filed a written statement justifying the finding given by the Board of Revenue which was confirmed by the High Court in the writ petition. According to the first defendant, the suit land was classified as "assessed dry waste" and originally classified as "tank bed poramboke" and as such, the same did not belong to the plaintiff. Furthermore, the earlier proceedings culminated into writ petition becomes final and the same cannot be questioned and re-opened in the civil Court, especially when the same is barred by limitation. 5. The case of the defendants 2 to 4, the appellants herein is as follows: "The suit land was originally classified as "poramboke land" even prior to 7.9.1949. The same had been vested with the State Government. The defendants 2 to 4 took possession and have been in continuous possession and enjoyment since 1965. They have been paying B memo charges in proof of their possession. The same had been vested with the State Government. The defendants 2 to 4 took possession and have been in continuous possession and enjoyment since 1965. They have been paying B memo charges in proof of their possession. As they are in continuous possession from 1965, they prescribed title by adverse possession. Earlier round of lit