The Court determined the illegality of tax demands in light of prior tribunal orders, reinforcing compliance with legal protocols.

JUDGMENT

The petitioners have approached this Court seeking to challenge Exts.P4 to P6 notices issued by the respondent herein, demanding property tax under the provisions of the Kerala Municipality Act , 1994. The petitioners contend that the afore notices have been issued with reference to the proceedings at Ext.P2 issued by the Secretary of the respondent corporation, as per which, the construction effected by the petitioners was unauthorised and therefore directed to be demolished. According to the learned counsel for the petitioners, placing reliance on Ext.P2, the demand as above has been issued by directing the petitioners to satisfy three times than the actual tax payable. The petitioners also state that they have admittedly satisfied the tax payable with reference to the provisions of the statute.

2. I have heard Sri. P.B. Sahasranaman, learned counsel for the petitioners, as well as Smt. Meena John, learned Standing Counsel for the respondent corporation.

3. The learned counsel for the petitioners would also state that proceedings at Ext.P2 were challenged by filing an appeal before the Tribunal for Local Self Government Institutions, and by Ext.P13 order, the learned Tribunal has already set aside Ext.P2.

4. In the light of the afore, I am of the opinion that the demand pursuant to Exts.P2 to P6 also has to be set aside.

5. The learned Standing Counsel for the respondent corporation would, however, add that the petitioners had already satisfied the tax actually payable by them, and this may be directed to be set off against the actual liability of the petitioners. In view of the afore submissions, the writ petition would stand disposed of as under: -

i. Exts.P4 to P6 issued by the respondent corporation are set aside.

ii. The respondent corporation is directed to pass fresh orders, taking note of Ext.P13 order issued by the Tribunal, as also considering the payments already effected by the petitioners as expeditiously as possible, at any rate, within a period of four months from today.