1. This writ petition is filed by the petitioner seeking to declare that the petitioner is entitled to get vacancy remission application allowed starting from the date of completion till the building is occupied, further to declare that respondents 1 and 2 are not entitled to raise demand for building tax for the period 2011-12, and for other related and consequential reliefs. Necessary facts required for the disposal of the writ petition are as follows:

2. Petitioner along with one S.K. Abbas Haji had constructed a multi-storied building within the limits of the 1st respondent Municipality, after securing permit, having 40 rooms altogether. The building was numbered as PMC XXI- 2695A to Z and XXI-2695 A1 to R1. Though the building was completed in 2010, the building was assigned with the number only on 22.08.2011. The 1st respondent issued notice of assessment for property tax on 22.08.2011, assigning building numbers to the entire construction of the petitioner, evident from Exts.P1, P1(a), P1(b) and P1(c) series.

3. Immediately after assigning the building number, the 1st instalment of tax was paid on 24.08.2011 itself, evident from Exts.P2, P2(a) to P2(g) series. However, electrical connection was not sanctioned to the building, and therefore, the building could not be let out to any of the tenants or occupied by the petitioner. Therefore, according to the petitioner, petitioner submitted a notice for vacancy remission on 28.03.2012 for the first six months after the assessment, as contemplated under Sec.239(3)(a) of the Kerala Municipality Act, 1994. It is also the case of the petitioner that, thereafter, application was submitted in every six months for vacancy remission and respondent has issued receipts for the same, evident from Ext.P3, P3(a) to P3(e) series. That apart, it is submitted, the fact that the building is not occupied by anybody is well known to the 1st and 2nd respondents, as the same is just in front of the Municipal Office. Since the petitioner had submitted vacancy remission applications from time to time, the respondent did not demand him to pay the building tax.

4. However, on 22.06.2015, 1st respondent issued a notice, stating that on verifying the application submitted by the petitioner, it is seen that the building tax arrears for the year 2011-12 was not remitted, and therefore, unless and until the said arrears of tax is paid by the petitioner, application for vacancy remission submitted by him on various occasions cannot be considered at all, evident from Ext.P4. Thereupon, petitioner submitted a memorandum before the 3rd respondent enumerating the details enclosing the relevant documents, evident from Ext.P5, and the 3rd respondent has forwarded the same to the Regional Joint Director, Urban Affairs, Calicut for enquiry. The enquiry on the basis of the application submitted by the petitioner is pending. However, the 1st and 2nd respondents are contemplating to recover the amount allegedly due to them being the building tax arrears for the period from 01.10.2010 till 22.08.2011.

5. The case of the petitioner is that, petitioner is not liable to pay any such tax since the building was not actually occupied by the petitioner. That apart, it is contended that, the vacancy remission application can only be filed after assessment of building tax. Therefore, there is no logic for demanding building tax prior to the date of assignment of the building number and assessment of tax, saying the reason that, no vacancy remission application was filed for the said period. Therefore, the demand raised by the respondents for the period from 01.10.2010 to 22.08.2011 as a pre-condition for allowing the vacancy remission application is illegal and unsustainable.

6. It is further submitted that, the petitioner has deposited the first instalment of building tax immediately after notice of assessment as per Exts.P2 series of receipts, which is liable to be refunded in the light of Sec.239 of the Kerala Municip