JUDGMENT :

SHAJI P. CHALY, J.

1. This writ petition is filed by the petitioner society seeking a direction to quash Ext.P1, P1(a) and P6(a) demand notices/intimation issued by the Secretary of the Payyannur Municipality, the first respondent, directing the petitioner to pay property tax from 01.10.1998 in accordance with the decision taken by the Finance Standing Committee; for a declaration that the Secretary of the Municipality has no power to enhance/refix and demand property tax which was once assessed, concluded and demanded by the competent Municipal Council and received from the petitioner; and to further declare that Ext.P1 and P1(a) are barred by law of limitation prescribed under Section 539 of the Kerala Municipality Act, 1994 (Act, 1994 for short).

2. Brief material facts for the disposal of the writ petition are as follows:

The petitioner was paying half yearly property tax as assessed by the competent Municipal Council of the second respondent Municipality against an auditorium building bearing door No. PMC/XXIII/483A. According to the petitioner, it purchased the building in the year 2010 and till such time tax was being paid by the owner of the property and from 2010 on