JUDGMENT :

The instant writ petition has been filed by the Petitioner challenging the judgment and order dated 23.12.2010 passed in Appeal Case No. 45 RA(K)/2009 by the learned Assam Board of Revenue.

2. A perusal of the pleadings as well as the records so produced before this Court reveals that one Ikram Rasul (since deceased) was the original pattadar of N.K. Patta No. 1 containing 279 bighas of land in village Radhakushi under Kahara Mouza in the District of Kamrup, Assam. After the death of Late Ikram Rasul the property was inherited by his legal heirs. However, his legal heirs failed to pay the land revenue to the tune of Rs.36,000/-. It is also apparent from the records that various notices were issued to the legal representatives of Late Ikram Rasul for payment of the land revenue. Be that as it may, as the legal representatives of Late Ikram Rasul failed to make payment, the proceedings under the Assam Land and Revenue Regulation, 1886 (for short ‘the Regulation’) was initiated for sale of the defaulting estate. The records reveal that a Notification was issued in pursuance to the provisions of Sub-Section (1) and Sub-Section (3) of Section 72 of the Regulations notifying all