JUDGMENT

Anil K. Narendran, J.

The petitioner has filed this writ petition, invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, seeking a writ of certiorari to quash Ext.P4 demand notice dated 20.05.2025 issued by the 2^nd respondent, who is the Secretary of the 1^st respondent Munnar Grama Panchayat, whereby the petitioner is required to pay a sum of Rs.50,000/- for dumping waste in the river. In the said notice the 2^nd respondent has referred to the provisions under Section 219K of the Kerala Panchayath Raj Act , 1994. In the writ petition, the petitioner has stated that his father is conducting a cottage at Munnar by name Eight Land Cottages, within the limits of Munnar Grama Panchayat. The petitioner has no property, building, hotel or restaurant within Munnar Grama Panchayat and the building referred to in Ext.P1 notice belongs to his father. The document marked as Ext.P1 is a tax receipt dated 31.03.2025 issued by the Secretary of the Grama Panchayat after collecting property tax in respect of building No.10/1030 in Munnar Grama Panchayat, which stands in the name of the petitioner’s father. After marking Ext.P1 tax receipt, the