The respondents in vited tenders for constructing drains, cul vert etc. , in response to which petitioners submitted their tenders. As per terms of the tender, tenderers, whose tenders are ac cepted have to deposit two percent of the contract amount as earnest money and ten percent of the contract amount as security deposit, which were liable to be refunded, if the work is completed within the prescribed time. However, if the tenders fail to com plete the work within the specified time, the said amount was liable to be forfeited petitioners tenders were accepted. An in timation to that effect was given to them by a letter dated 24-6-1994. By the same letter the petitioners were required to make security deposit and also to supply non-judi cial stamps for execution of the appropriate deed containing the offer of the said amount as security. In paragraph 4 of the writ peti tion, it has been stated that on the basis of the Government instructions the respon dents are demanding the stamp duty from the petitioners on the security deposit at the rate of Rs. 125/- per thousand, if the deposit is made in cash and at the rate of Rs. 62. 50 per thousand if the deposit is mad