Property tax demands issued without proper compliance with notification requirements are deemed unconstitutional, affirming the necessity of legal processes in tax assessment.

JUDGMENT :

A.K.JAYASANKARAN NAMBIAR, J.

[WA Nos.986/2025, 987/2025, 988/2025, 989/2025, 990/2025, 992/2025, 1001/2025, 1002/2025, 1003/2025, 1004/2025, 1005/2025, 1006/2025, 1007/2025, 1008/2025, 1009/2025, 1011/2025, 1012/2025, 1013/2025, 1014/2025, 1015/2025, 1016/2025, 1018/2025, 1022/2025, 1024/2025, 1025/2025, 1026/2025, 1027/2025, 1029/2025, 1031/2025, 1032/2025, 1033/2025, 1034/2025, 1035/2025, 1036/2025, 1037/2025, 1038/2025, 1039/2025, 1041/2025, 1044/2025, 1045/2025, 1046/2025, 1047/2025,, 1048/2025, 1049/2025, 1054/2025, 1055/2025, 1056/2025, 1057/2025, 1058/2025, 1059/2025, 1064/2025, 1065/2025, 1066/2025, 1067/2025, 1068/2025, 1069/2025, 1070/2025, 1071/2025, 1072/2025, 1080/2025, 1083/2025, 1084/2025, 1086/2025, 1092/2025, 1105/2025, 1106/2025, 1113/2025, 1115/2025, 1118/2025, 1119/2025, 1120/2025, 1121/2025, 1123/2025, 1127/2025, 1129/2025, 1130/2025, 1131/2025, 1132/2025, 1133/2025, 1134/2025, 1140/2025, 1141/2025, 1142/2025, 1143/2025, 1144/2025, 1145/2025, 1146/2025, 1172/2025, 1173/2025, 1174/2025, 1176/2025, 1177/2025, 1186/2025, 1187/2025, 1188/2025, 1189/2025, 1190/2025, 1192/2025, 1194/2025, 1195/2025, 1197/2025, 1198/2025, 1199/2025, 1200/2025, 1202/2025, 1206/2025, 1210/2025, 1214/2025, 1216/2025, 1219/2025, 1221/2025, 1226/2025, 1229/2025, 1232/2025, 1234/2025, 1236/2025, 1239/2025, 1240/2025, 1244/2025, 1245/2025, 1246/2025, 1247/2025, 1248/2025, 1250/2025, 1251/2025, 1255/2025, 1257/2025, 1259/2025, 1265/2025, 1274/2025, 1278/2025, 1280/2025, 1281/2025, 1282/2025, 1286/2025, 1287/2025, 1288/2025, 1289/2025, 1290/2025, 1291/2025, 1292/2025, 1293/2025, 1294/2025, 1295/2025, 1298/2025, 1299/2025, 1301/2025, 1302/2025, 1303/2025, 1304/2025, 1306/2025, 1309/2025, 1313/2025, 1314/2025, 1315/2025, 1317/2025, 1318/2025, 1319/2025, 1320/2025, 1321/2025, 1322/2025, 1323/2025, 1325/2025, 1328/2025, 1329/2025, 1330/2025, 1332/2025, 1333/2025, 1334/2025, 1335/2025, 1336/2025, 1337/2025, 1338/2025, 1345/2025, 1347/2025, 1349/2025, 1351/2025, 1352/2025, 1353/2025, 1354/2025, 1358/2025, 1359/2025, 1360/2025, 1361/2025, 1362/2025, 1364/2025, 1387/2025, 1389/2025, 1390/2025, 1391/2025, 1397/2025, 1400/2025, 1401/2025, 1421/2025, 1477/2025, 1517/2025 & 1519/2025 ]

This batch of writ appeals preferred by the Thrissur Corporation impugns the common judgment dated 10.04.2025 of a learned Single Judge in W.P.(C).No.12364 of 2024 and connected cases.

2. The brief facts necessary for disposal of these writ appeals are as follows:

The writ petitioners had approached this Court through the writ petitions aforementioned, aggrieved by the demand notices issued to them by the appellant Thrissur Corporation for recovery of property tax assessed in respect of their properties for the assessment years from 2016-17 onwards. The challenge to the demands served on them was essentially threefold: (i) it was argued that by virtue of the provisions of Section 539 of the Kerala Municipality Act [hereinafter referred to as the “Act”], there could not have been a demand of property tax beyond the period of three years from the date on which the property tax fell due; (ii) the revision in the rates of property tax by the appellant Corporation could not have resulted in a fixation of a rate of tax that was more than 100% of the existing rate; and (iii) the fixation of the rate of property tax by the appellant Corporation was without complying with the procedural requirements for the same as stipulated under the Kerala Municipality Act and Rules.

3. The learned Single Judge, who