2.5. It transpires from the copy of the draft Chitha of Dalgaon Village, Gossaigaon that the Assistant Settlement Officer, Gossaigaon by a Mutation Order dated 17.03.2015 ordered for mutation of the names of the petitioners in place of Gopal Das in respect of the subject-plot by way of inheritance. Subsequent to passing of the Mutation Order dated 17.03.2015, the respondent no. 3 preferred an application before the Assistant Settlement Officer, Gossaigaon seeking cancellation of the Mutation Order dated 17.03.2015 passed by the Assistant Settlement Officer, Gossaigaon [the respondent no. 2]. The Assistant Settlement Officer, Gossaigaon had, in turn, forwarded the application to the Settlement Officer, Dhubri & Kokrajhar, District – Kokrajhar for consideration. By an Order dated 08.04.2016, the Settlement Officer, Dhubri & Kokrajhar [the respondent no. 1] directed the respondent no. 2 to delete the names of the petitioners in the revenue records pertaining to the subject-plot and correct the same accordingly. The respondent no. 1 did not review his Order dated 08.04.2016 when the petitioners, later on, preferred an application with the prayer to restore their names in respect of the subject-plot in terms of the Mutation order dated 17.03.2015 and the respondent no. 1 intimated the respondent no. 2 about the same by his letter dated 24.06.2016. While intimating that the Order dated 08.04.2016 was not reviewed, the respondent no. 1 had observed in his letter dated 24.06.2016 that the aggrieved party may move a higher court seeking remedy. Aggrieved by the Orders, dated 08.04.2016 & dated 24.06.2016, the petitioners preferred an appeal under Section 147 r/w Section 150 and Section 151 of the Assam Land & Revenue Regulation, 1886 before the Board of Revenue, Assam [‘the Board of Revenue’, for short] for setting aside of the Orders passed by the