JUDGMENT :

Petitioner is a private limited company and it owns a manufacturing industrial unit in an Industrial Development Area declared by the State Government namely, Kalamassery Industrial Development Area (HMT Industrial Estate, Kalamassery). According to the petitioner, the company has secured all statutory permissions and licenses from the Secretary of the Kalamassery Municipality/the first respondent and the General Manager, District Industries Centre/the third respondent. It is further submitted that by the end of October 2013, the petitioner company constructed a new factory building having an extent of 724.97 sq.metres in accordance with law. The grievance highlighted by the petitioner is in respect of an action taken by the Secretary of the Municipality as per Exts.P10 and P11. Ext.P10 is an order passed by the Secretary dated 4.1.2016 levying the property tax of Rs.4,79,573/-for the period 2013-14 to 2015-16. Ext.P11 is a statutory demand raised on 4.1.2016 to recover the tax. It is thus basically challenging the legality and correctness of the levy and demand, the writ petition is filed.

2. The paramount contention advanced by the petitioner is that as per Section 450(i