JUDGMENT

Dated this the 04th day of August 2021 Heard the learned counsel appearing for the petitioner. The petitioner is challenging the property tax demand notice. It is argued that the demand of property tax is made retrospectively.

2. The petitioner is challenging the demand notice issued by the Secretary of the Kochi Municipal Corporation. The petitioner has alternate and most efficacious remedy of challenging the demand notice of property tax by filing appeal. When this query is made, the learned counsel for the petitioner submitted that the appeal can be entertained only if the entire tax is deposited. That cannot be the reason for circumventing the statutory remedy.

In this view of the matter as the statutory remedy of challenging the impugned notices is available to the petitioner by filing the appeal, the petition is dismissed.

Sd/-

A.M.BADAR JUDGE SSK/04/08 APPENDIX OF WP(C) 15524/2021 PETITIONER EXHIBITS Exhibit P1A TRUE COPY OF THE RECEIPT OF SUBMISSION OF PROPERTY TAX RETURNS FOR DOOR NO.67/12402 (OLD NO.40/5387 DATED 28.1.2014 WITH ENGLISH TRANSLATION.

Exhibit P1B TRUE COPY OF THE RECEIPT OF SUBMISSION OF PROPERTY TAX RETURNS FOR DOORN NO.67/12406 (OLD NO.40/5391 DATED 28.