MUMBAI, May 24 -- Holding that civic bodies cannot seal premises to recover unpaid property tax in the absence of a statutory provision, the Bombay high court on Tuesday directed the Ulhasnagar Municipal Corporation (UMC) to immediately unseal a fast-food outlet and a godown in Ulhasnagar that were shut over alleged tax arrears. The vacation bench of Justices Gautam Ankhad and Sandesh D Patil passed the order while hearing a plea by shop owner Lachman Duseja, whose premises were sealed on March 30. "The learned counsel for Respondent no.1 Corporation is unable to show us any provision of law, which entitles it to seal the premises for non-payment of the property tax," the bench said while ordered the UMC "to forthwith unseal both the premises, i.e. godown and shop," owned by Duseja. According to Duseja, UMC officials visited his premises on March 30 and issued an attachment order before sealing both properties. The corporation claimed pending property tax dues of Rs.5.64 lakh for the godown and Rs.1.30 lakh for the shop. Advocate SB Rao, appearing for Duseja, argued that the Maharashtra Municipal Corporation Act, 1949, and the rules framed under it do not empower municipal authorities to seal premises for recovery of property tax dues. He also relied on previous high court rulings on the issue. The court accepted the argument after UMC counsel Suresh Kamble failed to identify any statutory provision supporting the action. Duseja told the court he was willing to pay the property tax amount but disputed the penalty and late payment charges imposed by the civic body. The high court allowed him to clear the dues and posted the matter for further hearing on July 13....