JUDGMENT :

1. The present Writ Petition under Article 226 of the Constitution of India has been filed by the petitioners for quashing the Order dated 13.03.2020 (Annexure-6) by the Commissioner of Lucknow Municipal Corporation issued in exercise of powers under Sections 509-516 of the Uttar Pradesh Municipal Corporations Act, 1959 (hereinafter referred to as the Municipal Corporations Act) whereby the Municipal Corporation directed to seize the bank account of the petitioners in ICICI Bank, Teli Bagh, Lucknow. It has been further directed that no money should be allowed to be withdrawn from the said account till ‘No Dues Certificate’ is issued by the Municipal Corporation, Lucknow in favor of the petitioners. The petitioners are in arrears of the municipal tax (general/house tax) amounting to Rs. 04,39,31,776 (Four Crores Thirty Nine Lakh Thirty One Thousand and Seven Hundred and Seventy Six Rupees) till 31.03.2020 and, despite demand notice, the payment has not been made by the petitioners.

2. Petitioner Number 1 runs and operates Sardar Patel Institute of Dental and Medical Science( Medical College) as well as OP Chaudhary Hospital and Research Centre within the municipal limits of