JUDGMENT

[WP(C) Nos.38108/2023, 11753/2023]

These two writ petitions have been instituted seeking to challenge the demand of property tax under the provisions of the Kerala Municipality Act , 1994 (hereinafter referred to as ‘Act’), read with the provisions of the Kerala Panchayat Raj (Property Tax, Service Cess and Surcharge)

Rules, 2011 (hereinafter referred to as ‘Rules’).

2. Heard Sri. N. Rajesh, learned counsel for the petitioners, as well as Smt. Aswini representing respondent Nos. 2 and 3.

3. The petitioner in W.P.(C) No.38108 of 2023 has been served with a demand notice at Ext.P7 seeking the demand of tax for the period from 2013–14 to 2023–24.

4. The petitioner in W.P.(C) No. 11753 of 2023 has been served with Exts.P11 to P32 demand notices covering the period from 2012–13 to 2022–23.

5. According to Sri. N. Rajesh, the demand as above is illegal and arbitrary and requires to be set aside for more than one reason. Firstly, he would point out, with reference to the provisions of Section 539 of the Act, that the proceedings have been taken beyond the period of three years prescribed thereunder. The demand, at least for the period up to 2020–21 in W.P.(C) No. 38108 of 2023 and