JUDGMENT :

S.J. Kathawalla & Milind N. Jadhav, JJ.

By the present Writ Petition, the Petitioner has prayed for the following reliefs:

"a. That by on Order of this Hon'ble Court the Order dated 21st October, 2021, Notice bearing No. 10068/2021-22 dated 29th January, 2021 and Notices dated 23rd August, 2021 issued under Section 48(7) and (8) of the Maharashtra Land Revenue Code, 1966 thereby levying penalty of Rs.1,07,12,000/- and Rs.5,71,35,104/- respectively towards payment of alleged Royalty and extraction of earth in plot of land bearing Survey No.44/4 admeasuring 2 Hectares situated at Mouje Borsheti, Taluka Shahapur, District Thane be quashed and set aside.”

2. The Petitioners have challenged two show cause notices, both dated 29.01.2021, hearing notice dated 30.06.2021, two final notices, both dated 23.08.2021 issued by the Respondent No. 2 - Tahasildar, Shahapur, demanding payment of royalty and penalty of Rs.1,07,12,000/- and Rs. 5,71,35,104/- and order dated 21.10.2021 passed by the Respondent No. 2 - Tahasildar, Shahapur calling upon the Petitioners to deposit an amount of Rs.1,09,18,000/- under the provisions of Section 48(7) of "the Maharashtra Land Revenue Code, 1966" (for