and had retained only 13.34 acres as of 1976. Similarly, her husband George Jose, out of his 50 acres, transferred 35 acres as per document No. 412/74 after retaining a balance of 15 acres. The remaining properties of late Rosamma George and Sri. George Jose extending to 13.34 acres and 15 acres were brought under re-Survey No. 198 along with another 5 acres held by Sri. K.N. Pothen. George Jose obtained permission to convert 15 acres of cardamom plantation into coffee plantation, as per Ext. P2 proceedings dated 29.05.1973. In the year 1977, George Jose gifted his 15 acres to his son, the second petitioner, as per registered sale deed No. 114/77. That apart as per document No. 3384/79, the jenm right held by Sri. K.N. Pothen over the said property was also purchased by the first appellant. Later, the sale transactions were carried out by the appellants as well as late Rosamma George. According to the appellants, the tax was being paid by the respective owners towards the plantation, revenue, as well as the local body.