BISHWANATH BORO Vs. STATE OF ASSAM

JUDGEMENT

(1.) :-The admitted fact is that the K. P. Patta No. 131 with Dag No.291 for an area of 4 Bs. 1 K. stands in the name of the petitioner and the petitioner is the landlord in respect of this land. The petitioner on the land has 68 Teak (Sagoon) Trees.

(2.) The Rule 21 of the Rules under the Assam Land and Revenue Regulation, 1886, provides for royalty on timber. Rule 21(d) provides as fallows:

(3.) The petitioner contends that these trees were planted by him and they grew on the land during the pendency of the lease and this being the position, the petitioner shall be exempted from payment of all royalty even if sold, bartered, mortgaged, given or otherwise transferred or removed or transferred.