( 1 ) THE petitioner, which is a firm consisting of four partners, took a mining lease for a period of three years from the erstwhile State of Gwalior in the year 1947. By a notice issued on 12th November 1965, under section 146 of the Madhya Pradesh land Revenue Code, 1959 the petitioner was called upon by the Additional tahsildar, Gwalior to deposit Rs. 20,290. 84 paise towards the dues in respect of the aforesaid mining lease within four days from the receipt of the notice. This notice also intimated the petitioner that in case of default the amount due will be recovered as an arrear of land revenue. The petitioner by this petition under article 226 of the Constitution challenges this notice on the ground that the mining lease did not contain any term that the amount due under it, will be recoverable as an arrear of land revenue and therefore the threatened recovery proceedings are in excess of jurisdiction of the revenue authorities. In reply to the Writ petition, the State does not deny that the mining lease did not contain any condition enabling recovery of the sums due under it as arrears of land revenue. The recovery proceedings are, however, supported on the basi