12 Admittedly, the said land of the Petitioner is reserved for garden purpose under the development plan which came into force from 15th December, 2004 and the EP of the said land came into force w.e.f. 15th November, 2008. The said land is not acquired by agreement within 10 years from the date the final development plan came into force and the declaration under sub-section (2) or (4) of Section 126 of the Act is also not published in the Official Gazette within the stipulated period of 10 years. The Petitioner, being the owner of the land, issued the purchase notice dated 25.03.2019 under section 127 of the MRTP Act to the Respondents by submitting the property card extract, municipal layout plan, city survey measurement plan, reservation zone certificate and coloured part plan, showing status of the land as reserved for garden purpose. The Respondents have failed to publish the declaration for acquisition of the said land within 24 months. That being so, the land of the Petitioner has to be released from the reservation, allotment or designation and is required to be available to the owner-the Petitioner, for the purpose of development which would be only for the purpose which is permissible in the case of adjacent land under the Development Plan. The ratio of the judgments (cited supra) relied on by the Petitioner is squarely applicable to the case of the Petitioner.