JUDGMENT :

Petitioner is a trust, having registration No.402, allegedly registered with the office of the Sub Registry, Ernakulam. The said trust is the owner of buildings bearing Nos.CC 14/143A, 14/143B (U/A) & 14/143C (U/A) within the limits of the Corporation of Kochi – the 1st respondent. Admittedly two of the buildings specified above are unauthorised constructions and that's why the buildings are numbered as 'UA' in accordance with the requirement under Section 242 of the Kerala Municipality Act 1994. According to the petitioner, among the said buildings, building bearing No.CC 14/143A was given exemption from the payment of property tax by the Corporation of Kochi from 24.8.1990 onwards. The case projected by the petitioner is that the trust is working for the betterment of the lower strata of the society and it was taking into account the said aspect that exemption from payment of property tax to the building was given to the trust.

2. While so, a complaint was filed by one Prabhakaran before the Regional Joint Director of Municipalities, Kochi against the property tax exemption granted to the building of the petitioner trust. It is the contention of the petitioner that the s