SHRI LILA RAM PEGU Vs. THE ASSAM BOARD OF REVENUE AND ORS.

JUDGEMENT

(1.) THIS is an application under Article 226 of the Constitution of India for an order or writ of certiorari to remove into this Court a decision of the Assam Board of Revenue. the appellate authority constituted under the Assam Excise Act, for the purpose of quashing the impugned order dated 24.1.1081 of Revenue Case No. 18 of 1981.

(2.) THE spring board of attack against the impugned order that, the appellate authority has failed to grasp the precise and accurate meaning, of the expressions "Benami transaction" non behind in Rule 211 of the Assam Excise Rules, 1945. We Extract Rule 211 here in below:

(3.) BEFORE us the area of controversy between the parties admitted and the condition set forth below are admitted by the learned Counsel for the parties (i) The Board is a statutory authority having quasijudicial function; (ii) The Board is amenable to writ jurisdiction of this Court; (iii) The power of the Board, the appellate authority is co -extensive with that of the primary authority; (iv) One of the grounds on which certiorari may issue is error of law apparent on the face of the record and not every error either of law or of fact; which may be corrected by a court of appeal or revision ; (v) The error in appreciating the documentary evidence or affidavits or errors in drawing inferences, or omission to draw inference cannot be rectified by this, court in a writ application. The errors alluded, are not "errors of law apparent on the face of the record"; (vi) The appellate powers zeroised by the Board, the highest authority for deciding question of settlement of liquor shops, are wide powers as ruled in Nagendra Nath Bora v. Commissioner of Hills Division, Assam : AIR 1958 SC 398.