JUDGMENT :

1. Appellant who was the petitioner in W.P. (C) No. 33694 of 2022 has filed this appeal challenging the judgment dated 30.11.2023 of the learned Single Judge.

2. Brief facts relevant for disposal of this appeal are as follows:

Appellant is the Secretary-Registrar of ‘Technopark’ which is an entity fully owned by the Government of Kerala and registered under the Travancore-Cochin Literacy, Scientific and Charitable Societies Registration Act, 1955. It is a promotional agency that creates infrastructure for IT/ITES Companies. The 1st respondent Municipal Corporation had issued Ext.P4 letter dated 22.06.2022 to the appellant enclosing arrear demand notices demanding payment of arrears of property tax with respect to the buildings of the appellant for the period 2016 to 2022. The total amount due as per Ext.P4 letter was Rs. 2,93,83,266/-. Appellant though initially paid some amounts due towards property tax, later desisted from making further payments on the premise that the 1st respondent Municipal Corporation has no authority or competence to collect property tax from the appellant since the appellant has been notified as an ‘industrial area’ under two statutes, viz. the Ker