The first petitioner is the owner of the property comprised in R.S.No.3909, Club Road-Commissioner Road, Udhagamandalam, the Nilgris, admeasuring an extent of 0.06 acres through the registered Sale Deed dated 30.08.1991, registered on the file of the Joint Sub-Registrar No.I, Udhagamandalam and he also purchased another extent of land in the property comprised in R.S.No.3909, admeasuring an extent of 17.05 cents through represented Power of Attorney, through the registered Sale Deed dated 14.10.1991, registered on the file of the Joint Sub Registrar No.I, Udhagamandalam. The petitioner made a oral gift which was later reduced into writing by way of an affidavit, in and by which, he gifted an extent of 0.06-13/16 in favour of his son, who is the second petitioner and after obtaining planning permission, they also put up a residential house, consisting of ground and first floor, which is also subjected to statutory levies. It appears that the petitioner has converted the house in the form of commercial exploitation to run a residential cottage for the benefit of Tourist and the 2nd respondent Municipality, having aware of the same, had issued notice of Lock and Seal and the petitioner has also made a challenge to the same, by filing a Statutory Appeal / revision, before the 1st respondent on 08.04.2019.