AVNEESH JHINGAN, J.

1. The present writ petition has been filed with a prayer for quashing notice dated 26.06.2018, Annexure P-1 and notice dated 17.07.2018, Annexure P-5 for recovery of house tax of Rs.2,25,491/- and Rs.64,856/-, respectively.

2. Petitioners No.1 and 2 are the owners of property No. 3077/1 falling within the municipal limits of Municipal Corporation, Patiala. Secretary Local Body, Department of Local Bodies, Punjab; Municipal Corporation, Patiala and Joint Commissioner, Municipal Corporation, Patiala has been arrayed as respondents No.1 to 3.

3. Brief facts relevant for the decision of the controversy raised in the petition are that the petitioners are co-owners of the property in question. Half share of the said property was purchased by petitioner No.1 in the year 1969 and the other half share of the property was purchased by petitioner No.2 in the year 1971. The property was let-out to New Bank of India. Presently, the said building is owned by three persons i.e. petitioners No.1, 2 and their son.

4. There is a litigation of the petitioners pending with regard to house tax for the assessment years 1972-73 to 1987-88. The notice of recovery issued was chal