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As stated in the writ petition, the petitioner Tea Estate is exempted from ceiling limit as per the provisions of Section, sub-section 2(a) of the Assam Fixation of Ceiling of Land Holdings Act, 1956.

4. The ITBP was in search of a suitable plot of land measuring 270 Bighas, equivalent to 90 acres for establishing its new unit at Dibrugarh. Accordingly, the Deputy Commissioner, Dibrugarh was requested by the ITBP officials to submit a report regarding availability of a compact Govt. plot of land under Dibrugarh (East/West) Revenue Circle for allotting the same to 9th Bn. ITBPF. Thereafter, the Additional Deputy Commissioner (R), Dibrugarh vide his letter dated 29/05/2007 informed the ITBPF officials about the non-availability of Govt. land.