Heard Mr. B. Ullah, the learned counsel appearing for the petitioner. The legal heirs of late Tafazzul Islam Saikia (respondent No.3) are represented by the learned counsel Mr. Z. Mukit. The learned Govt. advocate Mr. J. Handique appears for the Addl. D.C., Lakhimpur (respondent No.2).

2. The petitioner is the youngest and unmarried daughter of late Tafazzul Islam Saikia, who was the owner of land measuring 4 kathas 7 lechas covered by Dag No.917 of K.P. Patta No.82 of 1st Part Map of North Lakhimpur Town of Lakhimpur Mouza. A portion of this land measuring 336 sq.ft. encompassing 2 rooms plus 12’ x 9’ veranda was orally gifted by the father in the year 1991 and the petitioner accepted the gift and took possession of the gifted property. In the gifted premises, the daughter started a tailoring establishment under the name and style “Farnaz Fashion and Designer”. Subsequently the father acknowledged the oral gift, through written document executed on 01.11.1996.

3. After receiving the valuable gift from her father, the petitioner applied for mutation under Section 50 of the Assam Land and Revenue Regulation, 1886 (hereinafter referred to as the “Revenue Regulation”) and in