ORDER : Heard both sides. 2. By consent, the main Writ Petition itself is taken up for final hearing. 3. No counter is filed on behalf of the Respondents. 4. According to the Petitioners, they had purchased the properties in Thulayanur Village, Thirumayam Taluk, Pudukkoittai District, for a valid sale consideration of Rs.13,06,500/-, by means of a registered Sale Deed, dated 01.08.2014, by virtue of Document No. 2155/2014, from the lawful owner through his registered Power of Attorney Agent, PR. Arivazhagan, vide Doc.Nos.2139/2014, 2140/2014 and 2141/2014, before the Sub Registrar, Thirumayam. As a matter of fact, the properties are punja lands of three different properties covered by said sale deed. In fact, they had purchased 4.35.5 Hectares equivalent to 10.75 Acres, situated at Thulayanur Village, Thirumayam Taluk, Pudukkoittai District. 5. The stand of the Petitioner is that earlier, the lands were standing in the name of joint pattadars. After they purchased from the respective owners, separate patta was issued by the Revenue Authorities. Similarly, after execution of registered sale deed from their lawful owners, they approached the Second Respondent/Tahsildar, Thirumayam Taluk, Pudukottai District, for mutation of Revenue Records in their favour, as purchasers of the aforesaid properties from the lawful owners and pattadars. However, the Second Respondent/Tahsildar, Thirumayam Taluk, Pudukottai District, had not taken any action on their application for grant of patta. Hence, they were forced to prefer an appeal before the Revenue Divisional Officer, Pudukottai, with a request to mutate the revenue records in their favour, enclosing all the title and possession documents. 6. In fact, the Petitioner's request was forwarded by the Revenue Divisional Officer, Pudukkottai in Na.Ka.A4/3734/2015, dated 06.08.2015 to the Second Respondent/Tahsildar, Thirumayam Taluk, Pudukottai District, for favourable consideration and necessary action. The Revenue Divisional Officer, Pudukkottai, by means of proceedings in Na.Ka.4242/2015/A4, dated 27.11.2015, called for all the revenue records pertaining to the lands, which were purchased by the Petitioner and issued orders holding that the name of purchasers viz., Petitioners should be suitably recorded in the revenue records and in the patta pass book of the said lands. 7. The principal stand taken on behalf of the Petitioner is that the order of the Revenue Divisional Officer, Pudukkottai, dated 27.11.2015, has become final, conclusive and binding. 7. The principal stand taken on behalf of the Petitioner is that the order of the Revenue Divisional Officer, Pudukkottai, dated 27.11.2015, has become final, conclusive and binding. Furthermore, it is projected on the side of the Petitioner that the Revenue Divisional Officer, Pudukkottai, being a higher authority, who had passed the orders, wherein, a direction was issued to the Second Respondent/Tahsildar, Thirumayam Taluk, Pudukottai District, to carry-out the mutations in the revenue records in their favour. Although the order was passed eight months ago, the Second Respondent/Tahsildar, Thirumayam Taluk, Pudukottai District, has not carried out any mutations in the revenue records. Also, it is the stand of the Petitioner that it is the statutory duty and obligation on the part of the Second Respondent/Tahsildar, Thirumayam Taluk, Pudukottai District, to implement the orders passed by his superior authority. 8. Considering the fact that the Petitioner has sought for implementing the orders of the Revenue Divisional Officer, Pudukkottai, dated 27.11.2015, in the subject matter in issue, at this stage, this Court, simpliciter, directs the Second Respondent/Tahsildar, Thirumayam Taluk, Pudukottai District, to follow/implement the orders of the Revenue Divisional Officer, Pudukkottai, (superior officer) within a period of three weeks, by entering the name of the petitioners in the revenue records relating to S.Nos.1211/1A1, 1211/2A, 1212/1 & 1212/2A, measuring an extent of 4.35.5 Hectares equivalent to 10.75 Acres, situated at Thulayanur Village, Thirumayam Taluk, Pudukkoittai District, covered by Sale Deed, dated 1.8.2014 vide Doc.No.2155/2014 and consider the plea of grant of transfer of patta to them, within a period of three weeks, thereafter (of course after providing necessary opportunity to the Petitioner and others concerned, if any, by adhering to the principles of natural justice). 9. In case, the Second Respondent/Tahsildar, Thirumayam Taluk, Pudukottai District, is in need of any relevant documents/records from the Petitioner, then, it is incumbent on the part of the Petitioner to furnish the same before the Second Respondent/Tahsildar, Thirumayam Taluk, Pudukottai District, so as to enable him to do the needful in the subject matter in issue. 10. The Petitioners are also directed to lend their assistance and co- operation to the Second Respondent/Tahsildar, Thirumayam Taluk, Pudukottai District, so as to enable him to do the needful, within the time determined by this Court, as stated supra. 11. With the aforesaid observations and directions, the Writ Petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed.