J U D G M E N T

The petitioners have instituted the captioned writ petition, seeking to challenge the demand notices at Exts.P7 and P8 issued by the respondent Corporation, seeking realisation of property tax for the period 2016-17 first half.

2. Heard Sr.Jincy C.J., the learned counsel, representing Sri.Philip T.Varghese, the learned counsel for the petitioner, as well as Sri.D.G.Vipin, the learned Standing Counsel for the respondent Corporation.

3. With reference to the provisions of Section 539 of the Kerala Municipality Act , 1994, steps for realisation of such tax requires to be initiated within a period of three years. Insofar as Exts.P7 and P8 have been admittedly issued beyond the period of three years as above, I am of the opinion that the petitioners are entitled to succeed.

Therefore, this writ petition would stand allowed, declaring that the petitioners are not liable to satisfy the tax sought to be demanded by Ext.P7 and P8.

Sd/-