ANIL K. NARENDRAN, J.

1. The Bharat Sanchar Nigam Limited, the petitioner herein, is a company incorporated under the Companies Act, 1956 on 15.9.2000, which is wholly owned by the Government of India. The petitioner company took over the business of providing telecom services and network management from the erstwhile Central Government Departments of Telecom Services and Telecom Operations, with effect from 1.10.2000 on 'going concern' basis. Even prior to that, the Telephone Exchange (E10B) at Thrissur has been functioning in a building belonging to the Government of India, situated in Chembukkavu.

2. The petitioner company was issued with Ext.P1 demand notice dated 9.9.2006 of the Secretary, Thrissur Corporation, the 2nd respondent herein, demanding a sum of Rs. 3,86,268/- towards property tax for the period 2000-01 to 2006-07, in respect of the Telephone Exchange at Thrissur and Ext.P2 demand notice dated 22.9.2006 demanding a further sum of Rs. 9,03,174/- towards property tax for the period 2000-01 to 2006-07, in respect of its staff quarters at Poothole. On receipt of Exts.P1 and P2 demand notices, the petitioner company submitted Ext.P3 representation dated 14.10.200