Judgment S.R. Sen, J. The petitioners case in nut shell is that, land measuring 9,24,442.10 sq meters belonging to petitioner No. 1 was acquired on the condition of payment of Rs. 10,00,00,000/- (Rupees Ten Crores) only as the total sum of compensation amount. However the land was urgently acquired way back on June 2011 on payment of 80% of the agreed compensation without releasing the remaining amount of compensation till date, in respect of which Petitioners' WP (C) No (SH) 275 of 2012 is sub-judice. Now by the impugned letters dated 8/10/2012 & 15/10/2012 (Annexures 12 & 13) the land acquisition proceeding is sought to be set at naught and the part compensation paid earlier is sought to be recovered illegally. Hence this petition. Mr. S.S. Dey, the learned counsel appeared for on behalf of the petitioner submitted that vide letter dated 11.08.09 (Annexure-1) The Divisional Forest Officer, Forest Resources Survey Division, Meghalaya Shillong requested the petitioners/claimants to arrange labourers, village elders for correct measurement of the land proposed to be acquired at Mawpalai, Ri Bhoi District. Vide letter dated 16.10.09 (Annexure-2), the Divisional Forest Officer, Khasi Hills Wildlife Division, Shillong also requested the petitioners/claimants for survey of the land and boundary proposed to be acquired. Annexure-3 is the sanction of Rs. 10 crores for compensation. Letter dated 16.12.10 is the letter from the OSD, Forest & Environment Department, Govt. of Meghalaya addressed to the Under Secretary, Revenue Department, Govt. of Meghalaya. Annexure-5 is the Notification under Section- 4 of the Land Acquisition Act, 1894 as well as under Section- 17(A) and Section- 5-A of the said Act. Letter dated 26.05.11 (Annexure-6) by which a date was fixed on 31.05.11 at 11:00 AM for inspection. Letter dated 6.04.11 at Annexure-7 is the declaration under the provision of Section- 6 of the Act. Annexure-8 is the agreement between the Collector and the persons interested in the matter. Notification dated 14.06.11 at Annexure-9 speaks that the collector has been directed by the Government to take advance possession of the land by exercising the power under Section- 17 Sub-Section (1) of the Act and to make 80% payment. Annexure-10 is the order dated 16.06.11 to issue notice under Section- 12(2) of the Act for appearance of the persons entitled to collect the 80% compensation. Annexure-10 is the order dated 16.06.11 to issue notice under Section- 12(2) of the Act for appearance of the persons entitled to collect the 80% compensation. Letter dated 16.06.11 (Annexure-11) further speaks about the notice issued under Section- 12 of the Act for payment of 8 crores. Letter dated 8.10.12 (Annexure-12) speaks about the recovery of Rs. 8 crores. Letter dated 15.10.12 (Annexure-13) is the letter directing the petitioners to appear so that necessary steps can be taken to annul the land acquisition proceeding. 2. The learned counsel also relied on the reply given by the petitioners/claimants to the Deputy Commissioner, Ri Bhoi District vide letter dated 25.10.12 which is at Annexure-14 and argued that when the entire land acquisition proceeding has been completed and after thorough enquiries and inspections and possession has already been taken by the Government as well as 80% has already been made, at this stage the Government cannot come and ask for annulment of the land acquisition proceeding or recovery of the 80% made to the petitioners/claimants. The learned counsel further argued that under the provision of the Land Acquisition Act, the Deputy Commissioner has no authority to annul or quash the land acquisition proceeding and further prayed that the remaining 2 crores is to be paid to the petitioners/claimants as awarded earlier. 3. On the other hand the learned Advocate General appeared for on behalf of the State has submitted that, in the entire land acquisition proceeding, fraud was practiced and thereby facilitated the petitioners/claimants to get 80% compensation which is 8 crores of rupees only. The learned Advocate General has further stated the land was in the possession of the Government for the last 40 to 52 years, however, the learned Advocate General could not place any documentary evidence, where from and how the land has come in the possession of the Government and also informed the Court that a criminal case has been registered against those persons involved in the fraudulent practice. 4. In reply the learned counsel for the petitioners/claimants has pointed out that the order passed by the Executive Magistrate, Ri Bhoi District CR Misc. 4. In reply the learned counsel for the petitioners/claimants has pointed out that the order passed by the Executive Magistrate, Ri Bhoi District CR Misc. No. 14 of 1996 (Annexure-18) wherein, it appears that there was 145 proceeding under CrPC between the Divisional Soil Conservation Officer, Nongpoh and the Headman, Umsaw Khwan wherein the Court observed that the 1st party the Government could not produce any document evidence to support its right of continuing possession of the disputed land, hence, the matter was closed and disposed of. 5. After hearing the submissions advanced by the learned counsel at bar and after perusal of the Annexures-1 to 18, it appears that the land was acquired in compliance with the Land Acquisition Act and it is also a fact on record that compensation was fixed between the parties at Rs. 10 crores and 80% has already been paid and advance possession has already been taken by invoking the provision under Section- 17 of the Act due to urgency. If it is so, it is an admitted fact that the land has already been acquired and possession has already been taken but I could not understand when huge amount was involved how the Government did not check all the details pertaining to the land in question. Further, if it is in the knowledge of the Government that the land has already been in their possession then for what reason they went to acquire the land in question. 6. Section- 48 of the Land Acquisition Act makes provision to withdraw from the acquisition of any land. Section- 48 Sub-section (1) makes it clear that, except in the case provided for in Section- 36, the Government shall be at liberty to withdraw from the acquisition of any land of which possession has not been taken. 7. In this instant case from the submissions of the learned counsel and from the Annexures referred to above, it is clear that 80% compensation has already been paid and possession has already been taken by the Government considering the urgency, therefore, Section- 48 does not apply in this instant case. It is also a fact that land acquisition is to be conducted by the Collector and not by the Deputy Commissioner. It is also a fact that land acquisition is to be conducted by the Collector and not by the Deputy Commissioner. Hence, I find that notice for annulment issued by the Deputy Commissioner, Ri Bhoi District, Nongpoh dated 8.10.12 as well as dated 15.10.12 are not in conformity with the provision of the Land Acquisition Act. Therefore, both the notice/letter at Annexures-12 and Annexures-13 respectively are hereby set aside. However, since public money is involved and since the amount is not meagre but quite a hefty sum and now the Government has realized that the land was acquired by fraudulent practice, in such a case, the Government must get a chance to redress the grievances. Though this Court is not in a position under Land Acquisition Act to direct the petitioners/claimants to repay back the advance 80% of the compensation received until and unless title of the parties are decided by way of evidence. In the above circumstances, I hereby observed that if the Government is sure enough that the petitioners/claimants taken payment of Rs. 8 crores by fraudulent practice, then in that case, they should file a recovery suit before the appropriate Court failing which the respondents is directed to pay the remaining compensation of 2 crores as agreed upon by the parties at the time of acquisition within four months from the date of receipt of this Judgment & Order to the petitioner along with 9% interest, and thereafter 12% interest for each delay. With these observations and directions, this instant writ petition is allowed to that extend and the matter stands disposed of.