JUDGMENT

This writ petition is submitted by the petitioner challenging Exts.P11 and P12 demand notices, issued by the 2^nd respondent-Municipality, requiring the petitioner to pay property tax in respect of the building owned by the petitioner, pertaining to the period from 2016-2017 to 2024- 2025. Apart from the discrepancies in the rate of tax, the petitioner has also raised a contention that, the demand is hit by the limitation contemplated under section 539 of the Municipality Act , which provides that, the Municipality cannot recover the tax beyond a period of three years preceding to the date of demand.

2. When the matter came up for consideration earlier, this Court passed interim orders on 05.06.2025 and 09.10.2025, in which the petitioner was permitted to pay the amounts at pre-revised rates up to 2024-2025 and also holding that the petitioner shall be liable to pay tax at the pre-revised rate from 2025-2026 onwards. The petitioner had complied with the said conditions. However, now, the petitioner’s grievance is with regard to the rate of tax now fixed for the current assessment year. As against the same, the petitioner has already submitted Ext.P25 representation before