K.GOPINATHAN vs THE MUNICIPAL CORPORATION OF COCHIN

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Ker) 11043

IN THE HIGH COURT OF KERALA AT ERNAKULAM
P.M.MANOJ, J
K.GOPINATHAN – Appellant
Versus
THE MUNICIPAL CORPORATION OF COCHIN – Respondent

Advocates:
For the Appellants/Petitioners: SRI.DIPU.R, SRI.K.S.BAIJU, SMT.DHANYA BABU, SMT.P.A.PRIYA, SMT.T.P.SHENIJA, SMT.K.P.SUSMITHA
For the Respondents: SHRI.D.G.VIPIN, SC

Table of Content
1. tax demands issued beyond three years violate municipal limits. (Para 1 , 2 , 3)
2. court upheld statutory limits on tax recovery. (Para 4)

JUDGMENT

Dated this the 11^th day of February, 2026 The writ petition is filed by one of the partners of the hotel run in the name and style of M/s.Ajantha Regency at Pallimukku, Kochi, engaged in providing hotel and lodging facilities. For the said purpose, the petitioner uses the building bearing Nos.39/5022(1), 39/5022(2) and 39/5022(3), assigned by the Municipal Corporation.

2. The grievance raised in the writ petition is against Exts.P1, P2, P3 and P7 demand notices issued by the Corporation, whereby property tax as well as provisional tax for the financial year 2011–12 was demanded in the year 2017. However, Ext.P7 pertains to the financial year 2016–17 and was issued on 06.01.2017.

3. The primary contention of the petitioner is that the demands under Exts.P1, P2, P3 and P7 are in violation of Section 539 of the Kerala Municipality Act , 1994, as the recovery is sought beyond the period of three years prescribed therein. In this regard, the learned counsel for the petitioner relied upon the decision in Gateway Hotels, Ernaku

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