The only question raised in this writ petition is whether for the purpose of determining compensation under Section 12 of the Assam Fixation of Ceiling on Land Holdings Act 1956 the expression 'annual land revenue' will include surcharge and local rate payable for the estate.

2. An area of 757 B. 2 K. 9 Lechas owned by M/s. Dibrugarh Company Ltd. having been taken over as excess land under the Assam Fixation of Ceiling on Land Holdings Act 1956 hereinafter referred to as 'the Act' the Collector by his order dated 16.6.80 assessed the compensation under Section 12 of the Act at 25 times of the annual land revenue for 279 B. 2K. 16 Ls. and 50 times the land revenue for 477 B 3K. 13Ls.; and on appeal under Sec. 31 of the Act the District Judge Dibrugarh in Misc. Appeal No. 2/81 by the impugned order dated 25.11.81 following an earlier decision in Misc. Appeal No. 5/76 (Sarojini Tea Company vs. The Collector Dib­rugarh) allowing the appeal ordered that the Company was "entitled to compensation @ 50 times the Land Revenue 50 times the Local Rates' and 50 times the Land Revenue surcharge in respect of the area of 477B-3K-13Ls. and @ 25 times the Local Rates and 25 times the Lan