JUDGMENT

This writ petition is submitted by the petitioners being aggrieved by Exts.P4 and P5 demand notices issued to them requiring the petitioners to pay the amount towards property tax for the period from

2017-18 to 2024-2025.

2. The main contention raised by the learned counsel for the petitioner is that the said demand notices are hit by the period of limitation contemplated under Section 539 of Kerala Municipality Act . Reliance was also placed on Gateway Hotels Ekm v. Kochi Municipal Corporation [ 2025 (3) KHC 245 ], which is the judgment rendered by this Court against the 1^st respondent Corporation. In the said judgment, it was held that the 1^st respondent Corporation cannot demand property tax, beyond a period of three years proceeding to the date of demand. In the light of the principles laid down by this Court in the said decision, the petitioner is entitled to succeed. In such circumstances, this writ petition is disposed of, quashing Exts.P4 and P5, granting liberty to the 1^st respondent, to assess the petitioner’s building for property tax, confining such assessment for