( 1. ) THIS is a petition under Articles 226 and 227 of the Constitution to call up and quash by certiorari-

(i) a communication dated 2nd September, 1968, sent by the Divisional Forest Officer, North Shahdol Division (respondent 3) requiring the petitioner to pay as sales tax Rs. 24,455. 30 in respect of extractions made by it from the forests of the aforesaid division of bamboos during the years 1962-63 to 1966-67 and of salai wood during the years 1962-63 to 1967-68;

(ii) another communication dated 9th September, 1968, sent by the same officer to the Additional Tahsildar, Sohagpur (respondent 5) asking him to recover the amount as arrears of land revenue; and

(iii) a notice of demand dated 19th September, 1968, sent by the respondent 5 for that amount. The petitioner has also prayed for a writ of prohibition or any other suitable writ or order directing the respondents to desist from demanding or recovering any sales tax in respect of extraction of bamboos and salai wood from the forests of the division.

( 2. ) THE broad facts of the case are not in dispute and may be shortly stated. By an instrument of lease dated 4th August, 1956, the President of the Union, acting o