Hon’ble Ashok Bhushan, J.—Heard Sri Ashok Kumar, learned counsel for the petitioners and Sri U.K. Pandey, learned Standing Counsel for the respondents.

2. By this writ petition, the petitioners have prayed for quashing the recovery notice dated 10th January, 2012 issued by the Assistant Collector, Commercial Tax asking the petitioners to deposit the amount as per security/surety bond dated 16th July, 2011 of the petitioners. The consequent recovery citation dated 12th March, 2012 issued by the Tahsildar has also been prayed to be quashed. A writ of mandamus has been sought commanding respondent Nos. 2 and 3 not to proceed against the petitioners in pursuance of the recovery notice dated 10th January, 2012 and recovery citation dated 12th March, 2012.

3. Brief facts of the case as emerge from writ petition are; M/s Barfani Contractors Private Limited (hereinafter referred to as the Company) is a registered company. The Company was also registered under the U.P. Value Added Tax Act, 2008 and under the Central Sales Tax Act. The Assistant Collector, Commercial Tax passed provisional assessment order on 3rd November, 2010 for the period April, 2010 to August, 2010 assessing the