As per case facts, the Kerala Land Reforms Act, 1963 mandated a ceiling on landholdings, leading the Taluk Land Board to identify Moosakutty Haji as holding excess land and ordering ... its surrender. Appellants in two appeals contended that certain lands were incorrectly included in Haji's possession, asserting these were leased out prior to the Act. Tenants had obtained Certificates of Purchase under Section 72-K and subsequently gifted these lands to the appellants. Their claim to de-link these lands was rejected by the Taluk Land Board and High Court, who did not deem the certificates conclusive. The question arose whether Certificates of Purchase under Section 72-K are "conclusive proof" of land assignment, and if lower courts rightly disregarded them without evidence of fraud. Finally, the Supreme Court held that these Certificates are indeed conclusive proof, not to be set aside unless inaccurate on face or obtained by fraud/collusion. As no such issues were proven, the lower courts erred by not giving due weight to the certificates and wrongly burdened appellants. The appeals were allowed, upholding the appellants' claims.