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 concerned that the various plots of lands measuring (1) 279 bighas 4 kathas 6 lechas of Patta No. N.K. 1 of Village-Radhakushi (the land in question) (2) 972 bighas 1 kathas 19 lechas of land comprise in Patta No. N.K. 11 of Bhoma and (3) land measuring 45 bighas 2 kaths 0 lechas of Patta No. N.K. 1 of village Nagaon totaling to 1297 bighas 3 kathas 5 lechas of Mouza Kahara of Revenue Circle Kamalpur in the District of Kamrup would be put to sale for the purpose of realizing the land revenue of the defaulting estate. It is however, relevant to mention that there was no date of auction sale mentioned in the said Notification except it was mentioned that the sale would be made after 1 (one) month of the publication in the State Gazette.

3. This Court further finds it noteworthy to mention that the said Notification was published on 29.03.2007 in the Assam Gazette extraordinary. At that this stage, it is relevant to take note of Section 72 of the Regulation which being relevant for the purpose of adjudication of the instant dispute is reproduced hereinunder :

Notice of Sale

72. (1) If the Deputy Commissioner proceeds to sell any property under Section 70, he shall prepare a statement in manner prescribed, specifying the property which will be sold, the time and place of sale, the revenue assessed on the property and any other particulars which he may think necessary.

(2) A list of all estates for which a statement has been prepared under subsection (1) shall be published in manner prescribed, and the copy of the statement relating to every such estate shall to open to inspection by the pubic free of charge in manner prescribed.

(3) If the revenue of any estate for which a statement has been prepared under sub-section (1) exceeds five hundred rupees, a copy of the statement shall be published in the official Gazette.

4. It reveals from Sub-Section (1) of Section 72 of the Regulation that if the Deputy Commissioner proceeds to sell any property under Section 70, he shall prepare a statement in the manner prescribed, specifying the property which will be sold, the time and place of sale, the revenue assessed on the property and any other particulars which he may think necessary. In terms with Sub-Section (2) of Section 72 of the Regulation, a list of all estates for which a statement has been prepared under sub-section (1) shall be published in the manner prescribed and a copy of the statement relating to each such estate shall be opened to inspection by the public free of charge in the manner prescribed. Sub-Section (3) of Section 72 of the Regulation is rather relevant for the purpose of the instant dispute which stipulates that if the revenue of any estate for which a statement has been prepared under sub-section (1) exceeds five hundred rupees, a copy of t