Supreme Court: <\/b>While deciding a question of substantial importance as to whether the order of conversion of land passed by the Tahsildar under Kerala Land Tax Act would circumvent the provisions of beneficial legislations such as Kerala Conservation of Paddy and Wetland Act, 2008 and the Kerala Land Utilization Order, 1967 (KLUO), the bench of V. Gopala Gowda and R. Banumathi, JJ held that the nature of the land cannot be changed or converted by directing changes in the basic tax register which is maintained only for the purpose of land tax. The Court dealt in detail with the provisions of abovementioned Act and the KLU Order and observed that statutory enquiry to ascertain whether the land is a \u201cPaddy Land\u201d or \u201cWetland\u201d and conversion of the land for residential purpose or for any public purpose is governed by KLU Order or the Kerala Wetland Act, 2008 for conversion of the land from \u201cNilam\u201d (Wetland) to \u2018Purayidam\u2019 (Dry Land). The concerned authorities under the Order and the Act are the competent authorities to decide on such conversion.<\/p>\n