J U D G M E N T

Dated this the 13th day of June, 2022 The petitioner, who is owner of a building by name and style 'Eminence Mall' in Adoor Municipality near Maria Hospital, has approached this Court seeking to quash Ext.P2 series demand notices and to declare that the power under Section 242(5) of the Kerala Municipalities Act is applicable only to that extent of building which is unauthorised and remaining portion of the same building can be used for other purposes.

2. The petitioner states that he is the title holder of a building which he let out to tenants. The building was constructed and completed in the year 2010 as a commercial building. Occupancy Certificate was also issued. The petitioner purchased the building during the year 2014. Even when the petitioner purchased the shopping complex, there was a temporary roof structure on the terrace of the building. The respondents have now taken a stand that the construction of roof top is unauthorised. The respondents have issued Ext.P2 series of notices for arrears of building tax in respect of the entire building.

3. Aggrieved by Ext.P2 series, the petitioner has preferred Ext.P4 appeal before the Standing Committee for Finance