(1.) BY this petition under Article 226 of the Constitution the petitioner seeks a writ in the nature of certiorari to quash the orders of assessment, the orders of the Central and the State Governments holding that the petitioner is liable to pay royalty on limestone according to use the notices of demand for recovery of additional royalty and the recovery proceedings pending before the Tahsildar, maihar. He further seeks a writ of mandamus or prohibition to restrain the respondents from recovering the amounts of additional royalty in accordance with the impugned assessment and the notices of demand by coercive process, and further to direct respondents 1 and 2 to assess the petitioner properly,
(2.) THE respondents, while resisting the petition, raised a preliminary objection at the hearing before the Division Bench. The preliminary objection is based on section 150 of the M. P. Land Revenue Code. It was urged that an alternative remedy by way of a suit being available under that section, this petition abated by force of Section 58 (2) of the Constitution (42nd Amendment) Act, 1976. The Division Bench has referred this preliminary question for decision by a larger Bench. That is how the matter is before us.
(3.) THE recovery proceedings are in respect of royalty on limestone. It is common ground that the proceedings have been taken under Chapter XI of the m. P. Land Revenue Code, inasmuch as by virtue of Section 155 of the Code moneys are recoverable in the same manner as an arrear of land revenue. That section enacts that moneys may be recovered, as far as may be, under the provisions of that Chapter in the same manner as an arrear of land revenue. Now. Section 150 runs thus :-