MOHAMMED, J.: - The dispute in these writ petitions is between the Alleppey Municipality, Corporation of Calicut and Corporation of Cochin (hereinafter together called 'Municipal Corporations' as the context may require) on the one hand and the Food Corporation of India (for short 'FCI') on the other. The central theme of the context relates to the levy of property taxes and service charges by the 'Municipal Corporations' under provisions of the Kerala Municipal Corporations Act, 1961 and the Kerala Municipaliaties Act, 1960 and the claim of exemption by the 'FCI' under Art.285(1) of the Constitution of India.

2. The relevant facts involved in these cases are summarised here as below: O.P. No. 4653 of 1987 was filed by the FCI, Alleppey for a declaration that it is not liable to be assessed to any property tax or service charge under the provisions of the Kerala Municipalities Act, 1960. It also prayed for quashing Exts.P12(a), (b), (c), to (t), P13, P14, P16 and P17 bills and communications issued by the Alleppey Municipality levying service charges in respect of the building owned by it. In the regular course the Alleppey Municipality has made proposal to levy a sum of Rs