The contention of the petitioners is that they are partners of M/s Gayatri Associates. They submitted a map for sanctioning in respect of a proposed residential colony namely Wonder City Colony, Phase-I, Kankarkheda, N.H-58, District Meerut before the Meerut Development Authority (hereinafter referred to as 'Authority'). It is stated that the map submitted by the petitioner was sanctioned on 22.12.2008 being Map No.15/2008. As per the requirements of Section 15 of the U.P. Urban Planning and Development Act, 1973, the petitioners fulfilled all the formalities and also thereafter entered into an agreement with the Authority. The agreement was executed on 01.12.2008 between the M/s Gayatri Associates and the Authority, and, Wonder City Colony, Phase-I, was developed and plots were sold to a number of persons through proper sale deeds. It is stated that the petitioners through a letter dated 16.04.2013 intimated the Authority that the development work had been completed and, therefore, a completion certificate be issued but no completion certificate has been issued till date. The submission is that under Section 15A of the Act, 1973, if the completion certificate is not issued within three months, it shall be deemed that a completion certificate has been granted by the Authority. The cause of action arose to the petitioners when a demand notice for recovery of an amount of Rs.62,53,182/- was issued to the petitioners on the ground that internal work had not been completed as per the map.