( 1 ) THIS writ petition under Article 226 of the Constitution has been filed for quashing of the citation dated 29. 12. 2000 asking the petitioners to deposit Rs. 8,76,449.

( 2 ) THE petitioner Nos. 1 to 4 are partners of petitioner No. 5 which is a registered partnership firm carrying on business in Sirsa Bazar. Allahabad. The firm opened a current account in the state Bank of India. Branch Sirsa Bazar, and was granted a cash credit facility with a limit of Rs. 6 lakhs. An overdraft facility was also provided by the bank. It appears that the petitioners did not keep their account in order and did not deposit the dues of the bank. The bank accordingly sent a certificate to the Collector to recover the amount under U. P. Public Moneys (Recovery of dues) Act, 1972. The Collector accordingly initiated proceedings to recover the amount as arrears of land revenue and Tehsildar, Meja, thereafter issued a citation to the petitioners asking them to deposit the amount which has been impugned in the present writ petition.

( 3 ) SRI R. N. Kesari, learned counsel for the petitioners has submitted that the provisions of U. P. Public Moneys (Recovery of Dues) Act, 1972, cannot