Judgment :- M. VENUGOPAL, J. The petitioners have filed this writ petition praying for issuance of writ of certiorari in calling for the records in regard to the order of the third respondent Tribunal dated 05.01.2000 in Special Revision Petition No.57 of 1998 and to quash the same. 2. The third respondent, while passing orders in the revision, has granted an exemption to an extent of 315 acres for coffee plantation as per Section 73(vi) of the Tamil Nadu Land Reforms Act and also allowed an exclusion in respect of lands used for nonagricultural purposes under Section 3(22) of the Act to an extent of 45.55 acres as described in the Authorised Officer of Land Reforms, Coimbatores Inspection Notes dated 26.09.1991 and in other aspects, rejected the claim of the land owner for exemption of growing fuel trees and resultantly, allowed the revision petition accordingly. Facts of the case: 3. The father of the petitioners D. Srinivasa Naidu as land owner has held an extent of 611.55 ordinary acres of land equivalent to 223.228 standard acres of land as on 01.03.72 being the date of commencement of the Tamil Nadu Land Reforms Act. In Tamil Nadu Government Gazette dated 211. 73 a draft statement as per Section 10(1) of the Act has been published proposing to declare an extent of 534.05 ordinary acres equivalent to 192.228 standard acres of land as surplus. The father of the petitioners while alive has been served with the draft statement on 012. 73 and he filed his objection petition on 04.01.1974. In the objection petition, the land owner has claimed exemption for the entire extent of 61.55 acres of land as coffee plantation under Section 73(vi) of the Act. The Authorised Officer, on enquiry and inspection, has negatived the contention that the entire extent of 611.55 acres is coffee plantation and held that only an extent of 83.00 acres has been covered by the coffee plantation and has exempted the same as per Section 73(vi) of the Act. Besides the coffee plantation there has been an orchard to an extent of 4.25 acres planted after 01.07.59 for which no exemption has been granted under Section 73(vii) of the Act. The buildings, roads, swamps, etc., in the lands measuring an extent of 15.44 acres has been excluded as per Section 3(22) of the Act. Besides the coffee plantation there has been an orchard to an extent of 4.25 acres planted after 01.07.59 for which no exemption has been granted under Section 73(vii) of the Act. The buildings, roads, swamps, etc., in the lands measuring an extent of 15.44 acres has been excluded as per Section 3(22) of the Act. After allowing an extent of 15 standard acres of land as ceiling area for the land owner, net surplus has been worked out as 475.61 ordinary acres equivalent to 170.403 standard acres of land and accordingly, an order dated 20.05.77 has been passed under Section 10(5) of the Act. 4. Dissatisfied with the order dated 20.05.77, the land owner has preferred C.M.A.No.19 of 77 before the Land Tribunal, Ooty and the said civil miscellaneous appeal has been allowed by the Tribunal observing that the land owner is entitled to get the copy of the report of the local officer and remitted the matter for fresh disposal and the land owner, upon being furnished with the copies of the Notes of Inspection, has filed his objections on 26.078. The prime contention of the land owner has been that the coffee plantation in most parts have not been maintained properly and consequently, they have been in abandoned stage requiring improvement in parts and at the same time, the area which had been abandoned, was used for growing fuel trees in about 400 acres and they have been in existence from February 1970 and continued to be so, and an extent of 435.86 acres has been classified as jungle by the land owner which refers to fuel trees but the said contention was not accepted. 5. The Chairman of the Land Board, Madras, after inspecting the lands on 25.01.77, has granted permission on 27.08.77 to the land owner in respect of 16.60 ordinary acres equivalent to 6.640 standard acres as per Section 31 of the Act for future development with a condition that the land should be developed as plantation within the specified period. On 212. 78 a revised order as per Section 10(5) of the Act has been passed holding an extent of 459.01 as ordinary acres equivalent to 163.763 standard acres of land as surplus. 6. As against the revised order dated 212. On 212. 78 a revised order as per Section 10(5) of the Act has been passed holding an extent of 459.01 as ordinary acres equivalent to 163.763 standard acres of land as surplus. 6. As against the revised order dated 212. 78, the land owner filed an appeal in C.M.A.No.22 of 1979 before the Land Tribunal, Ooty and the Land Tribunal allowed the civil miscellaneous appeal by remitting the matter for fresh disposal and permitted the land owner to adduce fresh evidence, if need be, to substantiate his case. Thereafter, on issuance of fresh notices to the land owner, an enquiry has been conducted on 210. 80 and the land owner and his counsel have put forward the objections. In the meanwhile, the Land Board, as per proceedings dated 12. 83, has cancelled the permission given to the land owner as against which the land owner filed W.P.No.5578 of 1984 before this Court and later the said writ petition has been transferred to the Special Tribunal, which directed in T.R.P.No.105 of 1991 on 011. 1993 requiring the Authorised Officer and the Assistant Commissioner (Land Reforms), Coimbatore to submit a report to the Special Appellate Tribunal in regard to the stage of the matter. By means of an assessment order passed in C.M.A.No.22 of 1979 dated 13.08.79, the Tribunal has issued a notice requiring the land owner to appear for an enquiry on 10.05.93 and 13.05.93 respectively as per Section 10(5) of the Act. On 04.04.94 an order has been passed under Section 10(5) of the Act and the land owner has filed an appeal as per Section 78 of the Act before the Land Tribunal. However, the Tamil Nadu Land Reform Special Appellate Tribunal, in T.R.P.No.105 of 91 dated 02.08.94, directed the Land Tribunal to dispose of the appeal within six months from the date of receipt of a copy of this order. The Land Tribunal, Thanjavur, while disposing the LTCMA.No.13/94 dated 30.12.96, has allowed the following exemptions: S.No. Extent Details Provision under which in ordinary acres Exemption and exclusion ordered 1. Extent of Coffee Plantation exempted 400 S.73(vi) 2. Extent covered by uilding garden roads and swamp area 15. 44 S.3(22) 3. Extent grown with fuel 196.11 S.73(viii) 7. As against the said order, the Assistant Commissioner, Land Reforms has filed Special Revision Petition before the third respondent, Tamil Nadu Land Reforms Special Appellate Tribunal. 8. Extent of Coffee Plantation exempted 400 S.73(vi) 2. Extent covered by uilding garden roads and swamp area 15. 44 S.3(22) 3. Extent grown with fuel 196.11 S.73(viii) 7. As against the said order, the Assistant Commissioner, Land Reforms has filed Special Revision Petition before the third respondent, Tamil Nadu Land Reforms Special Appellate Tribunal. 8. According to the learned Senior Counsel for the petitioners, the third respondent Tribunal in its order should have held that the entire extent of 611 acres is eligible for exemption as per Section 73(vi) of the Tamil Nadu Land Reforms Act for coffee plantation and as a matter of fact, the third respondent has not appreciated the claim for exemption of 200 acres of fuel trees as per Section 73(viii) of the Act which is without prejudice to the claim that an entire extent of 611 acres, comprises of Coffee Estate is eligible for exemption under Section 73(vi) of the Act and if the crucial date is on 01.03.1972, then, on that date, the entire land has either been used for coffee plantation or has been capable of being used as coffee plantation and in this regard, the third respondent has not appreciated the ambit of Section 3(22) of the Act in a proper prospective and moreover, the shade trees and fuel trees are one and the same and only after the fuel trees are grown to a certain height, the actual coffee plants will be grown and indeed the growing of fuel trees is part of coffee cultivation and this has not been properly appreciated by the third respondent and added further, the sale deed dated 29.09.1967 will establish that the entire estate is a coffee estate and the third respondent has committed an error in holding that a combined reading of Exs.A.13 and total 611.55 A.14 pointed out that only an extent of 315 acres has been used as coffee plantation as on 01.03.1972 and also that the third respondent is not correct in coming to the conclusion that with a view to derive the benefit of exemption as per Section 73(vi) and 74(viii) the land owner must not only prove that the land in respect of which the exemption has been sought for, was converted into coffee plantation or fuel trees but also must show as on 01.03.1972 that the said lands have been used for coffee plantation and also used exclusively for growing fuel trees and that if the land owner fails to establish the same, then he will not be entitled to the exemptions sought for and therefore, prays for allowing the writ petition. 9. On the other hand, the learned Special Government Pleader submits that the third respondent/Appellate Tribunal has taken note of the Inspection Notes dated 211. 80 of the Authorised Officer of Land Reforms, Coimbatore viz., Ex.A.13 which indicates that an extent of 203 acres has been cultivated with coffee plantation with crops 10 years above and an extent of 27 acres has been cultivated with coffee crops aged 7 years and above and an extent of 66 acres has been cultivated with coffee crops aged 2 years and above and totalling an extent of 2.96 acres out of an extent of 334.30 acres has been inspected by him as one covered by coffee plants and also Ex.A.14 Report dated 14. 81 of the Assistant Coffee Inspector of Coffee Board shows that the deceased land owner has registered an extent of 38 acres in the year 1970 for coffee plantation and further he applied for registration of an extent of 300 acres and in the year 1981 the Assistant Coffee Marketing Officer has found only 400 acres planted with coffee crops and these crops were aged less than five years to 14 years and the said officer has seen the coffee plantation to an extent of 315 acres on 14. 81 with crops aged 10 to 14 years and on a careful analysis of the entire available material evidence on record, the Tribunal has allowed the Special Revision Petition No.57/98 by setting aside the order dated 30.12.96 in LTCMA.No.13 of 1994 passed by the Land Tribunal, Thanjavur and has held that exemption is granted under Section 73(vi) of the Tamil Nadu Land Reforms Act for coffee plantation to an extent of 315 acres and has allowed exclusion for the lands used for non-agricultural purposes under Section 3(22) of the Act to an extent of 45.55 acres as described in the Notes of Inspection of the Authorised Officer of Land Reforms, Coimbatore dated 26.09.91 and in other aspects has rejected the claim of the land owner and has also directed the Authorised Officer to take further action in accordance with law and this order is a reasoned one and the same need not be interfered with. 10. 10. The contention of the petitioners is that Dodda Moyar Estate is and has been coffee estate way back from 1948 and as per Section 3(35) of the Tamil Nadu Land Reforms (Fixation of Ceiling on land) Act, 1961 all plantations are to be exempted from the purview of the Act under Section 73(viii) and moreover, the plantations Directory of the Southern India published by the United Planters Association has referred to the Dodda Moyar Estate as a Coffee Estate of 612 acres long prior to the commencement of the Act. Moreover, the sale deed of the land owner Srinivasa Naidu (deceased) refers to the property as a coffee estate. 11. The land owner D. Srinivasa Naidu (deceased) has filed his objection statement on 074. Again he has filed his objection statement dated 16. 78. Significantly, in the second objection statement, the land owner has taken the plea that the coffee estate in most parts had not been maintained properly resulting in an abandoned state, awaiting for improvements in parts and the abandoned areas have been used growing fuel trees and in around 400 acres the said trees have been grown and have been in existence as in February 1970 and continue to be so and as a matter of fact, the surveyor who surveyed the area as per the direction given by the Authorised Officer in the plant has classified an extent of 435.86 acres as jungle which only refers to the fuel trees and therefore, the exemption as per Section 73(viii) of the Act will have to be granted. 12. The land owner (deceased) has purchased the coffee estate as per sale deed dated 29. 67. According to the learned counsel for the petitioners, the shade trees are said to have been planted in the coffee plantation to protect from sun and to give good growth and the age of the trees will reveal that the estate is an old coffee estate. 13. On the side of petitioners, it is submitted that an extent of 200 acres is of fuel trees and also an extent of 70 acres has been covered with swamps, rocks, roads etc. 13. On the side of petitioners, it is submitted that an extent of 200 acres is of fuel trees and also an extent of 70 acres has been covered with swamps, rocks, roads etc. At this juncture, it is pertinent to point out that the land owner (deceased), in his evidence dated 22.06.76 before the Authorised Officer of the Land Reforms, Coimbatore, has, inter alia, stated that the character of the Dodda Moyar Estate has not been changed from a coffee estate and that in an extent of 211 acres he has replanted the estate and the balance extent as old coffee plant and he has not used the estate or converted the estate with a view to cultivate any other crops except the plantation and in an extent of 123 acres shade trees have been planted and moreover, there are old coffee plants in the said 123 acres. Again on 11. 94, the land owner in his deposition has stated that the then Authorised Officer one K. Subramaniam has inspected his 334.30 acres of land on 211. 80 and as a matter of fact, on 04. 81 the Assistant Coffee Board Inspector has visited the estate and inspected the fields to ascertain the correct age of the coffee plantation and in short, the entire estate is planted with either coffee or cardamom and because of the assumption of Management Act which has been enforced in respect of the Estate he has been prevented from nursing the coffee already in existence. But the said Management Act has been revoked in the year 1967 and soon after his possession he has planted the fuel trees in about 160 acres, which are 40 years old and with the Collectors permission, the trees have been cut down and as such, prays for exemption being granted as per Section 73 of the Tamil Nadu Land Reforms Act. 14. In the third objection dated 210. 80 the land owner has stated that 200 acres is fuel trees and the same has been in existence as on 4. 1960. Interestingly, the land owner, before the Authorised Officer, has not mentioned about the user of the lands as coffee plantation in entirety or as coffee plantation with fuel trees. Thus, there appears to be a divergent stand taken by the land owner in his deposition on 26. 76 and 11. 1994 respectively. 15. 1960. Interestingly, the land owner, before the Authorised Officer, has not mentioned about the user of the lands as coffee plantation in entirety or as coffee plantation with fuel trees. Thus, there appears to be a divergent stand taken by the land owner in his deposition on 26. 76 and 11. 1994 respectively. 15. It is not out of place for this Court to point out the decision in Sethuraman and Others V. The Authorised Officer, Land Reforms, Ramnad at Madurai 1978 2 MLJ at page 230 wherein it is inter alia held that in view of the expression "used exclusively for growing fuel trees", no spontaneous growth and sporadic growth of fuel trees will warrant the invocation of clause 8, Section 73 of the Act, for the potentialities of the land for being converted into cultivable lands cannot be ruled out. Also in the decision in The State of Madras represented by the Collector of Thanjavur V. K.G. Ramani Iyer and Others 1974 2 MLJ at page 220 it is observed as follows: "In order to derive the benefit conferred by section 73(vii) of the Madras Land Reforms (Fixation of Ceiling on Land) Act, an applicant must not only prove that the land in respect of which exemption is sought for was converted on or before 1st day of July, 1959 into an orchard tope or arecanut garden, but he must further show that from the date of conversion, the said land had continued to be maintained as an orchard tope, arecanut garden till such time the exemption is asked for." 16. Merely because the sale deed refers as "Dodda Moyar Estate" the same is not a proof that the lands in the estate have been used only as coffee plantation. 17. In the decision the Authorised Officer, (Land Reforms), Kancheepuram V. Deivayanai Ammal AIR 1991 NOC 51 (MAD.) it is held that Merely keeping the lands waste after cutting the fuel trees will not make the lands agricultural in order to withdraw the exemption and a clear intention to treat the lands as agricultural and not to use the lands for the purpose of growing fuel trees should be in evidence and unless such evidence is available exemption could not be withdrawn. 18. 18. In the decision M.V.S. Muthuvel V. The Authorised Officer, Land Reforms, Kovilpatti AIR 1980 2 MLJ 168 it is observed that the land owner raised tope subsequent to the relevant date of enactment and therefore, he is not eligible to claim exemption. 19. It is useful to refer to Section 3(22) of the Tamil Nadu Land Reforms (Fixation of Ceiling on land) Act, 1961 which reads as follows: "3(22) "land" means agricultural land, that is to say, land which is used or capable of being used for agricultural purposes or purposes subservient thereto and includes forest land, pasture land plantation and tope, but does not include house-site or land used exclusively for non-agricultural purposes;" Further, Section 3(35) of the Act enjoins thus: "3(35) "plantation" means any land used for growing all or any of the following, namely cardamom, cinchona, coffee, rubber or tea;" 20. One cannot ignore an important fact that the petitioners or their deceased father/land owner have not challenged the Ex.A.13 Inspection Notes dated 280. At this stage, the learned counsel for the petitioners submits that the Authorised Officer of the Land Reforms, Coimbatore has covered only an extent of 334.30 acres and has given the report inter alia stating that out of total extent of 430.25 acres in Survey No.248 he has covered an extent of 153 acres and he has not inspected the balance portion which is covered partly with young coffee plants and the remaining portion with forest infested with wild animals adjoining the Mudumalai wild life sanctuary and therefore, the said report is only a partial one and much importance need not be given to it. In regard to the Survey No.231/1 out of 142.61 acres an extent of 81 acres has been covered by coffee plantations aged about 10 to 12 years. But the petitioners father/land owner has claimed that they have been in existence for the past 15 years and an extent of 16 acres has been covered by coffee plants aged 7 to 8 years and further an extent of 29 acres has been covered by coffee plants aged 2 years old and the balance portion has been covered by swamp which is lying waste, as mentioned in the report of the Authorised Officer of Land Reforms. Moreover, as regards as Survey No.223/2 out of 38.69 acres the Authorised Officer (Land Reforms), Coimbatore in the report has mentioned that an extent of 26 acres has been covered by coffee plants aged about 10 to 12 years and an extent of 9 acres has been covered by coffee plants aged about 2 years and the balance has been covered by swamp and the extent covered by coffee plants in all the survey numbers have been covered by shade trees more than 20 years old and the land owner has informed him that the old coffee plants have been uprooted and replanted with new one and further has shown a few old coffee plants aged 15 years standing in few places etc. and that he has covered an extent of 334.30 acres and that he shall inspect the balance portion in February 1981 and directed the matter to be referred to the Coffee Board for ascertaining the correct age of the existing coffee plants in the aforesaid survey numbers. Suffice it to point out that an extent of 203 acres has been cultivated with coffee plantation with crops 10 years and above, and 27 acres has been cultivated with coffee crops 7 years and above, an extent of 66 acres has been cultivated with crops aged 2 years and thus totalling an extent 296 acres out of the 334.30 acres has been covered by the coffee plants duly inspected by the officer concerned. 21. The Assistant Coffee Inspector of Coffee Board, Gudalur in his report Ex.A.14 dated 14. 1981 has stated the following in respect of M/s.Dodda Moyar Estate, Thorapally: "With reference to the above I am furnishing herewith the particulars collected from M/s.Doddamoyar Estate, Thorapally for needful. Total area of the Estate 611.75 Planted Areas:- (1) Sandamam (Arabica) 30.00 acres (2) Robusta 370.00 " 400 Age Group (1) Sandamam (Arabica) 30.00 0 to 5 years (2) Arabica 5.00 15 years old (3) Robusta 50.00 8 to 10 years (4) Robusta 315.00 10 to 14 years 400.00 Cardamom 50.00 Abandoned 161.55 Grand Total 161.55 Further there is no record at M/s. Doddamoyar Estate for the Registered and planted Area in 1969 to 70." Also it appears that the land owner Srinivasan (deceased) has registered an extent of 38 acres in R.C.No.6251 dated 212. 1970 and further he has applied for registration in regard to an extent of 300 acres. 1970 and further he has applied for registration in regard to an extent of 300 acres. Therefore, it is quite evident that an extent of 315 acres only has been used as coffee plantation as on 1st March 1972 and as such, we are of the opinion that the exemption is to be availed as per Section 73(vi) of the Act only in respect of 315 acres of coffee plantation alone. 22. As regards the claim of exemption for fuel trees, it is to be mentioned significantly that Section 73(viii) of the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act refers to any land used exclusively for growing fuel trees on the date of the commencement of this Act and therefore, it is crystal clear that exclusive user is visualised and in the present case on hand, there is no proof to establish that a specified area has been used exclusively for growing fuel trees, in our considered opinion. As a matter of fact, the petitioners father late D.Srinivasa Naidu, as land owner, has not said anything before the Authorised Officer that a particular area out of 611.55 acres has been exclusively used for growing fuel trees. Coming to the contention that shade trees are being grown in the coffee plantation and if they wither, they have been used as fuel trees and as such, exemption is to be granted to an extent of 200 acres as claimed by the petitioners late father. It is to be borne in mind that Section 73(viii) enjoins any land used exclusively for growing fuel trees on the date of commencement of the Act so as to avail the benefit of exemption and therefore, the shade trees grown in the coffee plantation cannot be granted the exemption as per the ingredients of Section 73(viii) of the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act. 23. While dealing with the claim for exclusion of certain non-agricultural lands as per Section 3(22) of the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, the petitioners father on 210. 80, in his objection, has stated before the Authorised Officer of the Land Reforms at Coimbatore to the effect that an extent of 70 acres has been covered with swamps, rocks, roads and area covered by telephone lines, electric lines. 80, in his objection, has stated before the Authorised Officer of the Land Reforms at Coimbatore to the effect that an extent of 70 acres has been covered with swamps, rocks, roads and area covered by telephone lines, electric lines. It is not out of place to make a relevant mention that as per Section 3(22) of the Act any jungle or forest growth in an extent of 611.55 acres, like the one in the on hand, is not to be considered as land used for non-agricultural purposes. Moreover, the Authorised Officer, in his inspection on 26th September 1991, has stated that in Survey No.248 an extent of 2 acres 76 cents has been covered by road and foot path, an extent of 4 acres 49 cents has been covered with huts and bungalow etc. and an extent of 18 acres as swamp and in Survey No.233/2 an extent of 3.6 acres of swamp, in Survey No.233/1 an extent of 16.61 acres of swamp, thus totalling an extent of 45.55 acres has been covered with road, foot path, huts, bungalow, garden etc. and swamp and therefore, the exemption as per Section 3(22) of the Act can be granted only to an extent of 45.55 acres as mentioned supra. 24. On an overall consideration of arguments on both sides and also by taking note of the entire gamut of the facts and circumstances of the case in a detailed and cumulative fashion, we come to the conclusion that the order of the third respondent/Tribunal in allowing the exemption of 315 acres for coffee plantation as per Section 73(vi) of the Tamil Nadu Land Reforms Act, and granting exclusion of land to an extent of 45.55 acres as per Section 3(22) of the Act are a valid and correct one and the same do not suffer from any serious infirmities or patent illegalities and consequently, the writ petition sans merits. 25. For the foregoing reasons, the Writ Petition is dismissed without costs. Consequently, the order passed by the third respondent/Land Reforms Special Appellate Tribunal, Chennai is affirmed. No costs. Consequently, connected miscellaneous petition is closed.