Ranjit Singh, J. - (1.) M/s S.K.Computers, M/s T. Graphics and M/s Mab and Max Beauty Treatment Shop are the three petitioners who have filed this writ petition for quashing the action of the respondents taken under Section 138 of the Municipal Corporation Act, 1976 (for short, "the Act"), which is termed as illegal, discriminatory, arbitrary and without jurisdiction. Prayer further is to direct respondent No.2 to attach the rent for recovery of dues of respondent No.3 towards house tax for the business premises of the petitioners and for issuing mandamus directing respondent No.3 to pay the arrears of house tax in respect of the properties occupied by the petitioners.
(2.) The main ground advanced by the petitioners is that liability to pay the house tax is of a landlord and the petitioners being tenants on the premises are not liable to pay house tax and, thus, would be immune from paying the house tax. As per the petitioners, the issue which may have to be seen is whether respondent No.2 is competent to issue threats to put lock to their business premises pursuant to the notice issued under Section 138 of the Act, when they were not associated or served with any notice for any proceedings either under Section 101 or under any other provisions of the Act.
(3.) As per the petitioners, it is clear that the property is not the personal property of the petitioners and is on lease/rent with them. The petitioners otherwise concede that they are running their respective businesses and are occupying the property since 2003 on the basis of oral tenancy of Rs. 4000/- per month. Respondent No.3 is the owner of the shops and is a politically influential person. Respondent No.2, without issuing any notice to the petitioners, had carried out assessment proceedings and thus, are bent upon evicting the petitioners from the demises shops by adopting a novel method, which is termed innovative as well. It is stated that a highly inflated amount of house rent @ Rs. 8000/- per month has been charged as house tax whereas they are only paying a sum of Rs. 4,000/- per month as a rent.;