( 1 ) THE petitioner a Public Limited Company, engaged in the business of manufacturing of food colours, has a factory at Roha industrial Estate. By the present petition the petitioners seek to challenge demand made by letter dated 29th February, 2000 by respondent No. 4, for a sum of rs. 78,086. 74 paise and recover the same as land revenue. This was pursuant to the letter issued by respondent No. 2 dated 27th January, 1998. The respondent no. 2 is the Grocery Markets and Shops Board constituted under the provisions of the Maharashtra Mathadi, Hamal and Other Manual Workers (Regulation of Employment and Welfare) Act, 1969, which hereinafter shall be referred to as the mathadi Act. The petitioners were registered with the respondent No. 2 Board on 1st July, 1994. The Mathadi Act was extended to the area where the petitioners have their factory as on 26th December, 1979. The petitioners are engaging mathadi workers for the purpose of the Act under the scheme framed under the mathadi Act. According to the petitioners they have entered into settlements with the Union representing the Mathadi workers, and as such the workmen are entitled only to the amounts to be paid o