( 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