ANIL K.NARENDRAN J.

These Writ Appeals arise out of the judgment of the learned Single Judge dt.27.11.2008 in W.P.(C)No.31338/2008. The appellants in W.A.No.500/09 are the 2nd and 3rd respondents in W.P. (C)No.31338/2008 and the appellant in W.A.No.2431/09 are the 1st and 4th respondents in that Writ Petition.

2. W.P.(C).No.31338/08 was filed by the 1st respondent herein seeking a writ of certiorari to quash Ext.P9 Government order dt.18.9.2008 and seeking a declaration that she is not liable to pay the property tax for the building bearing No.5/277 and 228 in Cherthala Municipality. The learned Single Judge by judgment dt.27.11.2008 allowed the writ petition quashing Ext.P9 Government order and declaring that the 1st respondent herein is not liable to pay property tax in respect of the building in question and that the demand made by the appellants in W.A.No.500/09 is unsustainable. It is aggrieved by the above judgment of the learned Single Judge, the appellants are before us in these Writ Appeals.

3. We heard arguments of the learned counsel for the appellants in both these Writ Appeals and also perused the documents on record.

4. The 1st respondent, as contended in the W