JUDGMENT :

Several writ petitions have been filed challenging the assessment of property tax in various Municipalities carried out under the Kerala Municipality Act, 1994 (for short 'the Act'). This batch of writ petitions challenge the demand notices issued to building owners in Thrissur Municipality.

2. For the purpose of reference, the facts in W.P.(C) No.12364 of 2024 are narrated. The writ petitioner is the owner of a hotel. He had paid property taxes for the said building till 2022-23 as per the demand notices issued earlier. Thereafter, on 27.09.2023, petitioner was issued with a demand notice for Rs.2,59,726/- demanding arrears from 2016-17, indicating a huge enhancement of property tax as well as penalty.

3. According to the petitioner, there cannot be any arrears of property tax when there was no demand in the first place and never was there any service of notice prior to 27.09.2023, demanding arrears of property tax. Petitioner contends that the new rates of property tax have been published only in 2023 and therefore the demand from 2016-17 itself, is without authority. Petitioner also claims that the property tax now demanded, at enhanced rates, retrospectively is contrary