certificate, etc. and will issue the same, to the petitioners. So also, it is ordered that the respondent-Village Officer will ensure that the land tax receipts are also issued to the respective petitioners therein, without making any endorsement about the pendency of W.P(C)No.40002/2016, inasmuch as the said W.P(C) has already been finally disposed of as per judgment dated 07.11.2018 by overruling the stand of respondent-State and also by quashing the impugned proceedings and deciding the matter in favour of the petitioners therein. 9. Further it is ordered that in case, the competent respondent authorities tentatively proceed as against all other or any of the petitioners on the purported ground that the land in question had secured exemption under Sec.81(1)(e) and that the land is being used for a non-exempted purpose, etc., then the competent respondent officials concerned should make meticulous and detailed enquiry and should get proper and objective materials, in order to be certain that the lands in question had in fact obtained Sec.81 (1) (e) exemption being plantation land and in that regard the specific case of the petitioners that the subject properties in question are forming part of a larger extent of land which owned by M/s.Peermade Tea Company, who in turn had got full rights of the said land from the erstwhile Government of the Travancore Princely State long prior to the coming into force of the Kerala Land Reforms Act, 1964 and that therefore, there is no question of claiming any exemption and therefore, the subject properties have not in any manner secured any exemption under Sec.81(1)(e) of the Kerala Land Reforms Act, 1964, etc. should be ascertained with precision. Subject to the said rider, the competent respondent authorities concerned will be at liberty to take any such appropriate steps but strictly in accordance with law, provided it is otherwise justified and warranted on facts and law and also provided that the strict rigor of the procedure is adhered to in that regard. With these observations and directions, this Writ Petition (Civil) will stand disposed of.'