JUDGMENT :

S.MANU, J.

This appeal is filed by the State against the judgment dated 7.1.2022 of a learned Single Judge of this Court in W.P.(C)No.19085/2014. By the impugned judgment, the learned Single Judge declared that Rules 9(4a) and 9(4c) of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 which prescribe fixation of property tax at a minimum of 25% over and above the tax levied for the previous year, is ultra vires the Kerala Municipality Act, 1994.

2. First respondent filed the writ petition. He owns a building at Taliparamba. The Taliparamba Municipality assessed the entire building to property tax prior to 1.4.2011 on the basis of annual rental value. Contentions of the 1st respondent as stated in the writ petition are summarized as follows:-

“The Kerala Municipality Act, 1994 was amended as per Act No.30 of 2009 as per which section 233 was substituted with a new provision envisaging fixation of property tax on the basis of location/zone, availability of road, plinth area, flooring and roofing materials used, age, floor status, materials used for walls, air-conditioning facility, nature of use etc. The amendment came into force on 7-10-2009. Ther