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2025 Supreme(Online)(Ker) 38430

IN THE HIGH COURT OF KERALA AT ERNAKULAM
A. K. Jayasankaran Nambiar, P.M. MANOJ, JJ
Thrissur Corporation – Appellant
Versus
W.P.(C) Petitioners – Respondent


Advocates:
For the Appellants/Petitioners:S. P. Poduval; For the Respondents: K. R. Deepa; P. B. Krishnan (Sr.); P. B. Subramanyan; Sabu George; Manu Vyasnan Peter

Table of Content
1. tax demands: validity and time limits (Para 2 , 3)
2. framing of issues and court directions (Para 4 , 5)
3. appellants' contentions on rule 4(4) and limitations (Para 6)
4. mandatory publication and constitutional framework; substantial vs mandatory publication (Para 7 , 8 , 9 , 10 , 11 , 12 , 13 , 15)
5. ratio decidendi: publication mandatory; legality of tax fixation (Para 14)

JUDGMENT

[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,

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