JUDGMENT

Sushrut Arvind Dharmadhikari, J.

The present writ appeal, filed under Section 5 of the Kerala High Court Act , 1958, arises from the judgment dated 25.05.2022 passed in W.P.(C) No. 17151 of 2020, whereby the writ petition filed by the respondent was allowed, and Exts. P3, P4, and P7 - through which the appellants had demanded Cess from the respondent in connection with the construction of a building - were quashed.

2. The brief facts of the case are that the respondent is the owner of residential building No.15/138 in Survey No.125/6, 1 of the Guruvayur Village, Chavakkad Taluk, Thrissur District, having an extent of 233.95 square meters of plinth area. The application was submitted for building permit for construction of house which was granted on 02.02.2006. The house was constructed in the year 2008 and Occupancy Certificate was issued on 12.11.2008 by the Guruvayur Municipality. The respondent had challenged the issuance of notices, Exts.P3 and P4 dated 09.03.2020, and order Ext.P7 dated 27.12.2018, whereby a demand was made for payment of Cess by the respondent.

3. The learned Single Judge set aside the three orders and held that the revenue recovery can be done in the