Hon’ble Krishna Murari, J.—The petitioners, who are partners of partnership firm M/s. Jai Singh Vaibhav Kumar, have approached this Court challenging the demand notice dated 25.3.2009 issued by the Chief Executive Officer, Cantonment Board, Meerut for recovery of a sum of Rs. 2,50,58400/- alongwith 3% development charge from the petitioners, failing which, security deposit of Rs. 40.00 lacs shall be forfeited and the balance shall be realized by sale of immovable property in accordance with Cantonment Act. A further relief of mandamus has also been claimed to command the respondents to release/return Rs. 40.00 lacs deposited by the petitioners as security in pursuance of the tender notice.

2. We have heard Sri S.D. Singh, learned Senior Advocate assisted by Sri Rahul Mishra, appearing for the petitioner and Sri Prashant Mathur appearing for the respondent Nos. 2 and 3. Though, the case has been called out in the revised list but no one has appeared on behalf of respondent No. 1.

3. Facts, giving rise to the dispute, are as under :

Respondent-Cantonment Board, Meerut invited tenders for collection of toll tax from commercial vehicles entering or passing through the limits of