1. Admit. Heard the matter finally by consent of the learned Counsels appearing for the parties.

2. The challenge in this civil revision application is to the order dated 14-12-2011 passed by the learned District Judge-4, Nagpur in Misc. Civil Appeal No.269 of 2010. The Petition also challenges the order dated 22-7-2010 passed by the Objection Officer, Dhantoli Zone No.4, Nagpur Municipal Corporation, Nagpur, rejecting the objection to the notice dated 26-3-2008 demanding the property tax for the period from 1-4-2003 to 1-4-2007.

3. The objection raised by the applicants was that no assessment could have been done with retrospective effect for the period from 1-4-2003 to 1-4-2007. This objection is rejected by the Objection Officer holding that the power to make the assessment with retrospective effect is conferred under Section 134(3) of the City of Nagpur Corporation Act,1948 [for short, ‘the said Act’] read with Rule 13(iii) of the Property Tax Bye-laws. It is held that by an order dated 21-4-2003, passed under the Urban Land (Ceiling and Regulation) Act, 1976 [for short, ‘the U.L.C. Act’], the land in question was exempted by permitting the land owner to use the said