JUDGMENT :

Urmila Joshi Phalke, J.

1. Heard Shri M.M.Agnihotri, learned counsel for the petitioner, Shri S.M.Puranik, learned counsel for respondent Nos.1 to 3, Shri Anand Parchure, learned counsel for respondent Nos.4 and 5 and Shri N.B.Kirtane, learned counsel for respondent No.6. Rule. Rule made returnable forthwith.

2. The petitioner has challenged the action of respondent Nos.1 to 3 – the Nagpur Municipal Corporation (for short, “the NMC”) of recovery of property tax by attachment and sale of property by auction dated 15.11.2017. The petitioner is permanent resident of Paratwada, taluka Achalpur, district Amravati. She is co-owner of open plot No.102 which is part of khasara No.54/2 situated at mouza Somalwada, Patwari Halka No.44, Ward No.15, taluka and district Nagpur, admeasuring 270m2 of Nagar Vikas Cooperative Housing Society, Nagpur (hereinafter referred to as, “the said property”). Initially, the said property was purchased by registered sale deed dated 22.7.1999 by one Mrs.Lalita w/o Diliip Patne. After execution of the sale deed, Mrs.Lalita Patne applied for mutation in her name on 2.3.2007. Accordingly, name of Mrs.Lalita Patne was mutated with the NMC on 12.3.2007. Du