JUDGMENT

Rohit B. Deo, J. - Heard. Rule. Rule made returnable forthwith. The petition is heard finally with consent of the learned counsel appearing for the parties.

2. The petitioner is assailing the order dated 28-2-2022 rendered by the Tahsildar, Yavatmal. The order impugned is in two parts.

3. The petitioner allegedly excavated and transported sand illegally. The Tahsildar was pleased to act under the provisions of Section 48(7) of the Maharashtra Land Revenue Code, 1966 (Code) and saddled the petitioner with royalty for Rs.36,515/- (Rupees Thirty Six Thousand Five Hundred Fifteen) for illegal transportation of sand.

4. The other part of the order impugned is the imposition of penalty of Rs. 1,00,000/- (Rupees One Lac) in purported exercise of power under Section 48(8) of the Code for illegal use of vehicle for transportation of sand.

5. Learned Counsel for the petitioner Mr. a.R. Ingole submits that in so far as royalty and penalty on transportation of sand is concerned, the petitioner is not pressing the challenge and shall comply with the order impugned within the next seven days. However, Mr. a.R. Ingole points out that the other part of the order which imposes penalty as regard