The amendment to Section 207 of the Kerala Panchayat Raj Act does not discriminate against private educational institutions in property tax exemption eligibility.

JUDGMENT

The petitioner challenges the amendment brought to Section 207 of the Kerala Panchayat Raj Act , by substituting the same by Act 31 of 2009 with effect from 07.10.2009, as unconstitutional.

2. The writ petition proceeds on the basis that the petitioner's Engineering College and Institute of Management Studies were discriminated from those educational institutions owned by the Government or functioning with the financial assistance of the Government in the matter of eligibility for exemption from paying the property tax.

3. Both sides submit that the issue is covered against the petitioner by the judgment of this Court in W.P.(C) No.8925 of 2012 and by the judgment of this Court in Manager, Vimal Jyothi Engineering College and Others v. State of Kerala and Others [ 2019 (5) KHC 641 ]

4. In view of the above, nothing further remains to be considered in this writ petition.

5. The learned counsel for the respondents submits that since there was an interim order in force from 08.04.2015, the respondents could not recover the amounts due from the petitioner.

6. It is made clear that the period from 07.04.2015 till this date shall be excluded for computing the period of limitation for the

2^nd respondent to make a demand against the petitioner.

Subject to the above, the writ petition is dismissed.

Sd/-