This Rule was obtained against the order of the Board of Revenue allowing the application of the res­pondents under section 81 read with sec­tion 151 of the Assam Land and Reve­nue Regulation, hereinafter called the Regulation'.

2. The respondents' case before the Board was that they purchased by regis­tered sale deed some time in 1961 the periodic patta lands of the defaulting pattadar who had defaulted in respect of two annual patta lands covered by an­nual pattas 144 and 127, respectively. There was default with regard to land revenue of these annual pattas for the years 1366 and 1367-68 B. S., respective­ly. Attempt to attach and sell the mova­bles of the defaulting pattadar was abortive. It is rather intriguing and curious that a defaulting pattadar, who owned as much as 19 Bighas of periodic patta land and was in a position to sell it In 1P81 for Rs. 8000/- and odd, was not found to be owning sufficient movables to meet the demand of land revenue of about Rs. 497- or so. At any rate, after the attempt to sell the movables failed, the Deputy Commissioner sold the peri­odic patta land of the defaulting pattadar tinder section 70 of the Regulation. The purchasers of