JUDGMENT

Dated this the 7^th day of January, 2026 Petitioners have approached this Court challenging Ext.P2 dated 10.01.2020, wherein tax was demanded from 30.09.2016 onwards.

2. Petitioners submit that the issue is covered in their favour, by the judgment of this Court in the Gateway Hotels v. Cochin Municipal Corporation and Others [2025 (3) KHC 245]

wherein paragraphs 52 to 55 reads as follows:-

“52. A perusal of the above decisions will reveal that despite the provisions of the Limitation Act stipulating a period of limitation of 12 years for recovery of the amounts due, when it becomes a charge on the property, the period of limitation stipulated in the special statute will have to be given preference and the same will prevail over the general period prescribed under the Limitation Act. As mentioned earlier, neither section 538B nor section 237 of the Act extends the period of limitation for recovery of amounts due to the Municipality. The creation of a charge on the property as well as the recovery of arrears of tax as an arrear of pu