JUDGMENT

This writ petition is submitted by the petitioner challenging Exts.P1 and P2 demand notices issued by the respondents herein requiring the petitioner to pay the property tax in respect of the assessment years 2013-2014 to 2025-2026. The contentions raised by the petitioner are twofold. Firstly, it was contended that the demands are issued at the revised rates, which was fixed by the 1^st respondent Corporation without following the procedure contemplated under the provisions of the Kerala Municipality Act and the Rules framed thereunder. Apart from the above, the demand contains the assessment years beyond the period of three years preceding to the date of demand, which is against the statutory time limit contemplated under Section 539 of the .

2. I have heard, Sri.M.R.Dhanil, the learned counsel for the petitioner and Sri.Santhosh. P.Poduval, the learned Standing Counsel for the respondents.

3. As far as the issues raised by the petitioner are concerned, the same are already decided against the respondent Corporation in W.P.(C) No.2666/2024, where, it was found that the revised rates were fixed by the Corporation without following the statutory procedure in this regard. Th