JUDGMENT

The petitioner is the Managing Partner of a Company which is running a cinema theatre in Ernakulam. The building was constructed in 1946 and in the year 2008, certain alterations of the building were affected. The said alteration resulted in several legal proceedings in connection with the unauthorized construction, change of occupancy, assessment of property tax, etc.

2. In this writ petition, the subject matter involved is the assessment of property tax in respect of the modified building and other issues are reportedly settled by the orders passed by the authorities concerned. As far as the issue of revision of property tax is concerned, Ext.P8 is the demand notice issued by the 1^st respondent Corporation, wherein the property tax was calculated based on the annual rental value of the building, which was the criterion applicable at the relevant time. Accordingly, the tax amount was fixed as Rs.1,35,675/-. The petitioner challenged Ext.P8, by filing an appeal before the Standing Committee for Appeals, but the same was rejected, confirming the same. The matter was taken up before the Tribunal for Local Self-Government institutions by filing R.P.No.134 of 2011. The said rev