JUGDMENT - MOHITE R.S., J.:---Heard Shri Manohar, Advocate for the petitioner and Shri Sonare, A.G.P., for the respondents.

2. The present writ petition impugns and seeks to quash the orders dated 30-12-1985 passed by the Sub-Divisional Officer, Rajura, in Revenue Case No. 6/NAP-34/84-85 and further order dated 23-10-1986 passed by the Resident Deputy Collector, Chandrapur in Revenue Appeal No. 67/NAP-34/85-86 and the order dated 29-11-1988 passed by the Additional Commissioner, Nagpur Division, Nagpur, in Appeal No. NAP/34/Gadchandur-5/1986-87.

3. The brief facts of the case are as follows:

(a) The petitioner company is in the business of manufacture of cement. It has lands situated in village Gadchandur, Taluka Rajura, District-Chandrapur.

(b) On 4-2-1985, the Sub-Divisional Officer, Rajura, issued an order under section 110 of the Maharashtra Land Revenue Code, fixing the non-agricultural assessment in respect of lands owned by the company at Rs. 0.75 paise per square meter for industrial land and 0.50 paise per square meter for residential land.

(c) On 30-12-1985, the same Sub-Divisional Officer, purporting to review his earlier order in view of the audit objection raised by the Gov

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