Panchayat [Financial] Rules, 2002 . The Notice of Acceptance of Tender dated 15.09.2021 had also mentioned that in the event of failure on the part of the petitioner to furnish the requisite documents, mentioned therein, and deposit the security amount and 1st installment amount, mentioned therein, the offer for the settlement would be cancelled along with the forfeiture of the earnest money only and it did not mention that any security amount to be deposited by the petitioner would be forfeited if the petitioner fails to fulfill the conditions therein within a period of 7 [seven] days. The stand taken by the respondent nos. 2 and 3 in the counter affidavit is to the effect that due to failure on the part of the petitioner to comply with the conditions incorporated in the Notice of Acceptance of Tender dated 15.09.2021, the security amount wound stand forfeited by the Zilla Parishad is not sustainable in law. Such forfeiture was neither authorized by of the provisions of the Assam Panchayat Act, 1994, as amended, nor of the Assam Panchayat [Financial] Rules, 2002, nor by any of the terms and conditions of the Tender Notice dated 11.05.2021. In such view of the matter, other than the earnest money deposited by the petitioner, any other amount retained by the respondent Rupshi Anchalik Panchayat / Barpeta Zilla Parishad is unauthorized in law and the same are required to be returned to the petitioner, who failed to fulfill the conditions stipulated by the Notice of Acceptance of Tender dated 15.09.2021 issued by the issued by the Chief Executive Officer, Barpeta Zilla Parishad [the respondent no. 3] offering the settlement of Sawarachora Pathar Ghat to the petitioner .