( 1. ) PETITIONER, Kailash Auto Builders Co. Pvt. Ltd. has filed the instant writ petition assailing the orders (P-5, P-6 and P-7) passed respectively by the collector, Commissioner and Board of Revenue imposing penalty under section 247 (7) of the M. P. Land Revenue Code for excavation of Muram and stones to the extent of Rs. 20,038/ -.

( 2. ) SHOW-CAUSE notice (P-l) was issued on 9-6-1987 to Shri Iqbal ahmed, Manager Kailash Auto Pvt. Ltd. and Shri J. S. Dadwal, Supervisor, kailash Auto Pvt. Ltd. on the basis of the report of Mining Inspector dated 19-5-1987. The quantity of excavated stone was 1731 tons and that of Muram was 2413 tons, which were having the market value of Rs. 36,614/ -. Penalty of rs. 73,228/-was proposed to be imposed. Reply (P-2) was filed on behalf of the petitioner taking categorical stand that none of the employees of Kailash auto Builders ever excavated minerals from the Government Land of Village dobhi, Tehsil Niwas, District Mandla. Shri Iqbal Ahmed is the only supplier of building materials at Udaipur who has supplied all the building materials required by M/s Kailash Auto Builders Pvt. Ltd. situated at Udaipur, District mandla. Against bills fo