Land measuring 123 B was sold for arrears of land revenue at a paltry sum of Rs. 400/-. The sale was on i.4.63 and the purchaser was the plaintiff. The predecessor-in-interest of the appellants approached the Assam Board of Revenue (for short the Board) on 2.11.66 to set aside the sale under section 81 of the Assam Land and Revenue Regulation, hereinafter the Regulation, The Board after condoning the delay, allowed the petition on 10.1.68, after being satisfied that it was a case of hardship as well as of injustice. This order was challenged by respondent No. 1 in the court of the learned Munsiff, Barpeta. The suit was decreed. Feeling aggrieved an appeal was pre­ferred before the learned Assistant District Judge, Barpeta who has dismissed the same by the impugned judgment. Hence this second appeal.

2. A point was rightly taken and urged by the defendant No: 5, the predecessor in interest of the appellants, that the suit was barred. The learned Courts below have not accepted this contention despite their attention having been drawn to the Full Bench Decision of this Court in Sovana Moitra vs. Bakijai Officer,, ALR 1971 Assam & Nagaland 207. This decision has held, as against Sibchar

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