1. The petitioners are the occupants of shops situated in Chitranjan Ward at Raddi Chowki, Jabalpur as tenants. The shops are owned by respondent No.3, who owes the liability to pay property tax to the respondent Municipal Corporation, Jabalpur which is not paid by him since 1997-98 to 2006-07 which has accumulated to Rs. 53,263/-. The respondent Corporation in order to recover the said amount and in exercise of its power under the M.P. Municipal Corporation Act, 1956 (hereinafter shall be referred as 'Act of 1956') issued a notice on 10.3.2008 Annexure P-l indicating therein that the shops would be attached and a lock would be put to ensure recovery of the property tax due thereon. In pursuant thereof the shops were locked on 15.3.2008 and given in Supurdanama to respondent No.3 on 15.3.2008, Annexure R-1I5. The locks were, however, directed to be opened by interim order dated 8.4.2008 passed by this Court.

2. The contention of the learned counsel for the petitioners is that it is beyond the powers of the respondent Corporation to effect recovery of dues towards property tax by putting lock on a shop wherein the petitioners are in occupation as tenants. Reliance is placed