JUDGMENT :

Shaji P. Chaly, J.

Captioned appeal is preferred by the Corporation of Kozhikode and its Secretary – respondents 2 & 3 in W.P.(C) No.19156 of 2011, challenging the judgment of the learned single Judge dated 5.11.2021, whereby the writ petition filed by the 1st respondent in the appeal was allowed and Exhibits P3 demand notice dated 26.6.2009, Exhibit P4 Memo dated 25.5.2009 and Exhibit P9 demand notice under section 34 of the Kerala Revenue Recovery Act, 1968 demanding an amount of Rs.2,71,416/- along with interest and other charges were quashed. Brief material facts for the disposal of the writ appeal are as follows:

2. The writ petitioner retired from the service of the Corporation of Kozhikode – the 1st appellant on 30.6.1999. After 10 years of retirement, she was served with Exhibit P3 notice by the Secretary of the Corporation of Kozhikode – the 2nd appellant, directing her and two others to pay Rs.69,936/- and Rs.25,646/- each with interest within 7 days. According to the writ petitioner, on enquiry she came to know that the appellants had earlier issued Exhibit P4 memo directing herself and four others to pay Rs.1,72,521/- on the basis of the recommendation made from