In these Rules a common question falls for decision. The question is, whether the provision of section 68 (2) of the Assam Land and Revenue Regulation is mandatory as contended by counsel for the petitioner.

2. The Bakijai proceedings impugned in the Rules arises out of agricultural income-tax. Civil Rule No. 478 of 1972 relates to the assessment year 1962-63. Civil Rule No. 479 of 1972 to the assessment year 1963-64 and Civil Rule No. 480 of 1972 to the assessment year 1964-65. It will be sufficient if we refer to the facts of Civil Rule No. 475/72.

3. The material facts are that the petitioner company owns a tea estate manufacturing and selling tea within the State of Assam. It is assessed to agricultural income tax under the Assam Agricultural Income Tax Act, 1939 (hereinafter 'the Act'). For the assessment year 1962-63 the Agricultural Income-tax Officer (Respondent No. 1) assessed (he petitioner under Section 20(4) of the Act at Rs. 70,919/- of agricultural income-tax. The petitioner did not prefer any appeal and paid Rs. 51,000/- of the assessed tax. The respondent No. 1 issued a Certificate to the Collector of Dibrugarh (Respondent No. 3) for recovery of the balanc