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IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
ETTUMANOOR EDUCATION SOCIETY – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. challenge to property tax demands based on statutory compliance. (Para 1 , 3 , 4) |
| 2. argument regarding violations of tax assessment procedures. (Para 5 , 6) |
| 3. court's reliance on precedents for procedural validation. (Para 8 , 9) |
| 4. final decision to set aside unlawful tax demands. (Para 10) |
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
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