Roy, J.: This is an appeal, against the judgment and order dated 27. 8. 87, passed in C. R. No. 624(W) of 1984, by a learned Single Judge of this Court and whereby, the Rule was made absolute and appropriate declarations, which will be referred to hereinafter, were issued.

2. The Writ petitioner respondent, who at the rime of obtaining the Rule under Article 226, against an order dated 5th April, 1983, refusing to revive an order of allotment of a plot of land at Salt Lake City, which was said to have been made in his favour or alternatively asked for cancellation of the said offer for non-payment of selami duty, was holding the post of Inspecting Assistant Commissioner of Income-tax; Calcutta. It was his claim that the offer in question was made to him by an order dated 7.4.79, being Annexure C to the Writ petition. Admittedly, he applied for allotment of a land at Salt Lake City stating that he had been posted in West Bengal since 1964 and had no residential accommodation or any landed property any where in India. It was his further case that emotionally and culturally, he decided to settle down permanently in Calcutta.

3. On such application, on 23rd March, 1979, by the le