I.A. Ansari, J.

1. This writ petition has put to challenge the order, on 10.8.2008, passed, in Revenue Appeal No. 123(K)/2007, by the Assam Board of Revenue, Guwahati, admitting the appeal, preferred by the respondents herein, after lapse of 3 years 4 months 13 days, against the order, dated 31.1.2004, passed by the respondent No. 15, namely, Settlement Officer, Karimganj, in Misc. Case No. 17/1998, whereby the respondent No. 15 had directed correction of the record of rights by cancelling the names of the present appellants and restoring the patta, in question, in favour of the respondents.

2. I have heard Mr. I.A. Talukdar, learned Counsel for the petitioner, and Mr. N. Dhar, learned Counsel for the respondents. I have also heard Mr. R. Bora, learned Government Advocate, appearing on behalf of the respondent No. 5.

3. Two important questions have been raised in this writ petition, namely, (i) when an order is appealable under Section 147 of the Assam Land and Revenue Regulations ('the Regulations'), whether an application is maintainable under Section 141 of the Regulations; and (ii) when Section148 of the Regulations prescribes the period of limitation in respect of appeals