( 1 ) PETITIONER is a company registered under the Companies Act, 1956, with having its registered office at 37-38 Community Centre, East of Kailash, New Delhi. The present petition has been instituted under Article 226 of the Constitution for the relief of issuance of a writ, order or direction in the nature of certiorari quashing the recovery certificate dated 10. 11. 97, as well as the consequential letter dated 20. 11. 97 from the Collector, Kanpur Nagar to the Collector. New delhi, Tees Hazari Court, requesting the latter to recover the amount detailed at the margin of the letter from the petitioner as arrears of land revenue and credit it to the treasury of his district under intimation to the former and the notice dated 8. 10. 98 issued from the Court of sub-Divisional Officer of the concerned area. New Delhi to the petitioner directing the latter to deposit a sum of Rs. 2,04, 48,000 in the account of the U. P. State Industrial Development corporation. Kanpur, by 14. 10. 98 annexed as Annexures-1, 2 and 3 respectively.

( 2 ) THE minimal facts necessary to shed light on the controversy involved herein may be set out and they are that the U. P. State Indust