The interpretation of Sections 2(d), 2(g), 2(h), 3, 7(1), 9, and 10 of the Madhya Pradesh Ceiling on Agricultural Holdings Act, 1960, and their application to the facts of the case.

( 1 ) THE petitioner is a Public Ltd. , Company and carries on the business of manufacture of sugar. The petitioner-company owns extensive sugarcane farms. The Sub-Divisional Officer, Sehore, who is the competent authority under the madhya Pradesh Ceiling on Agricultural Holdings Act, 1960 (Act No 20 of 1960) (hereinafter referred to as the Act), served a notice on the petitioner-company calling upon it to submit a return in terms of Section 9 of the Act. In reply to the said notice, the Company submitted that it held only "exempted land" and that under the scheme of the Act the company was not required to submit a return This contention was accepted by the competent authority and the proceedings were dropped. The Commissioner, Bhopal Division, however, in exercise of his revisional jurisdiction, called upon the company to show cause why the order of the competent authority should not be revised and that authority be directed to proceed with the enquiry contemplated under Section 10 of the Act. After hearing the company, the Commissioner came to the conclusion that every holder of land was bound to submit a return irrespective of the kind of land he held. The commissioner, therefore, directed the competent authority to proceed with the enquiry. In appeal, the Board of Revenue also took the same view. By this petition under Article 226 of the Constitution, the petitioner-company seeks a writ of certiorari for quashing the order of the Commissioner, dated 30th, September 1964, and that of the Board of Revenue, dated 6th August 1965.

( 2 ) TO appreciate the contentions of the parties, it is first necessary to refer to the relevant provisions of the Act. The purpose of the Act is to provide for the imposition of ceiling on agricultural holdings, acquisition and disposal of surplus land and matters ancillary thereto Section 2 defines certain expressions used in the Act. The relevant definitions are:

''2. (d) 'ceiling area' means the maximum area of land which a holder is entitled to hold under Section 7; (g) 'exempted land' means land exempted from the provisions of this Act under Section 3; (h) 'holder' means a tenure-holder or an occupancy tenant of land within the State and the expressions 'to hold land' or 'holding land' shall be construed accordingly: (k) 'land' means land held for an agricultural purpose but does not include land diverted to or used for non-agricultural purpose:" section 3 describes the various categories of lands which "shall be exempted from the provisions of the Act" It says-"3. Exempted lands.--The following lands shall be exempted from the provisions of this Act, that is to say,-* * * * (f) land held by an industrial or commercial undertaking (other than a co-operative society) which in the opinion of the State Government bona fide carries on any industrial or commercial operation and which is approved by the State Government: * * * * (h) land used as "sugar-cane farms operated by sugar factories;" section 7 (1) prescribes the maximum limit upto which a person can be allowed to hold land. It reads thus-"7 (1 ). Subject to the provisions of this Act, no holder shall, as from the appointed day, be entitled to hold land, other than exempted land, in excess of twenty-five standard acres. " sections 9 and 10 deal with the submission of returns and collection of the information by the competent authority. The relevant portions of Sections 9 and 10 are as under: "9. Submission of return by person holding land in excess of ceiling.-Every holder who on the appointed day holds land in excess of the ceiling area shall in respect of all land held by him including exempted land, if any, furnish within a period of three months from the appointed day to the competent authority a return containing the following information: * * * * 10. Collection of information.-- (1) If any person holding land in excess of the ceiling area fails to submit the return under Section 9, the competent authority may, by a notice in