JUDGMENT

SARKARIA, J:— This appeal by special leave is directed against a judgment, dated Aug. 23, 1979, of the High Court of Assam at Gauhati.

2. The material facts are that the Deputy Commissioner, Sibsagar invited tenders for settlement of the Meleng Country Spirit Shop No. 3 of Jorhat Sub- Division for the period June 1, 1979 to March 31, 1980. Fourteen other persons, including respondent 1, also submitted tenders for settlement of the said shop.

3. The Deputy Commissioner (hereinafter called the Primary Authority) on the advice of the Advisory Committee constituted under R.208 of the Assam Excise Rules, by an order dated April 30, 1979, settled the shop with the appellant for the aforesaid period.

4. Mukunda Bore, respondent 1, preferred an appeal under S.9 of the Assam Excise Act before the Assam Board of Revenue. The Board on the application of respondent 1 herein, by an order dated May 31, 1979, stayed the operation of the aforesaid settlement order, dated April 30, 1979, observing that the appellant (respondent 1 herein) was a sitting lessee and had alleged that the financial position of the appellant herein is not good and that the latter had suppressed facts in the tender.