JUDGMENT

This review petition is submitted to review of the judgment passed by this Court in the writ petition. The challenge in the writ petition was against the demand of property tax, and the writ petition was disposed of in the light of the principles laid down by this Court in Gateway Hotels Ekm v. Kochi Municipal Corporation [2025 (3) KHC 245] , wherein, it was held that the respondent corporation cannot recover the property tax for a period exceeding three years preceding the date of demand. Therefore, Exts.P17 to P29 demand notices were set aside, granting liberty to the respondents to reassess the building of the petitioners, confining the period of assessment to three years proceeding to the date of issuance of Exts.P17 to P29.

2. According to the petitioner, the review is necessitated because, apart from the question of limitation, the petitioner had also raised a contention in the writ petition, with regard to the rate of the tax assessed. The present ass