Binding nature of Revenue Board orders bars taxing authorities from challenging them in writ proceedings.

Taxing authorities bound by an order of the Assam Board of Revenue cannot maintain writ petitions under Articles 226 and 227 to challenge that order. The Gauhati HC accepted the preliminary objection that, under the Act, such authorities are subject to the Board's and lack competence to assail it in writ proceedings. The court followed its earlier view that the Board's order is binding on the taxing authorities, with the result that the petitions were not maintainable.

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Issues: Whether the taxing authorities who filed the petitions were competent to challenge the order of the Assam Board of Revenue under articles 226 and 227 of the Constitution of India.

Analysis: The petitions were directed against an order of the Assam Board of Revenue. A preliminary objection was raised that the petitioners, being taxing authorities bound by the Board's decision, could not assail it. The Court followed its earlier view that the taxing authorities under the Act are bound by the Board's order and are not entitled to challenge it in writ proceedings.

Conclusion: The petitioners had no competence to maintain the petitions, and the challenge to the Board's order was not maintainable.

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