This is an appeal directed against an order of the Deputy Commissioner, Nowgong, dated 31-12-1949, by which he set aside an order of the S. D. C. & ordered that the pattas for the 17 bighas in Dag No. 243, & 6 bighas 4 kathas & 6 lessas in Dag No. 261, be entered in the name of Manindra Kumar Lahiri, & Kedar Nath Lahiri & that the entry made by the S. D. C. in the muta­tion register in favour of one Mafiz be cancelled. [2] It is not disputed by Mr. Medhi for the appellant that the annual patta was granted to Manindra Kumar Lahiri & Kedarnath Lahiri only. Apparently the allegation of Mafiz was that these 2 men had obtained the annual patta not for themselves but on behalf of the partner­ship consisting of himself & the ostensible gran­tees. The S. D. C. took evidence in support of this allegation & entered the name of Mafiz also in the mutation register. [3] The learned Deputy Commissioner was quite right in setting aside the order of the S. D. C. An annual patta is a lease for one year which confers no right of transfer or inheritance. The lessees alone are entitled to have their names entered in the mutation register. Any person claiming a beneficial interest in the lease is not entitled to have his name mutated in the mutation register. [4] The result is that the appeal is dismissed with no order as to costs. K.S. Appeal dismissed