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IN THE HIGH COURT OF KERALA AT ERNAKULAM
P.M.MANOJ, J
S.A.WAHAB, AGED 81 YEARS, S/O.SHEIK YOUSEF SHAHIB, MANAGING PARTNER, MEHABOOB THEATER COMPLEX, K.P.R.RAO ROAD, KASARAGOD – Appellant
Versus
STATE OF KERALA REPRESENTED BY ITS SECRETARY, LOCAL SELF GOVERNMENT DEPARTMENT (RD),GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM – Respondent
| Table of Content |
|---|
| 1. challenge to tax demands based on legal compliance. (Para 1) |
| 2. dispute over compliance with tax procedures. (Para 2 , 3 , 4) |
| 3. court's directive for reassessment by the municipality. (Para 5) |
| 4. disposition of writ petitions with directives. (Para 6) |
JUDGMENT
All these writ petitions have been filed challenging the demand notices issued to them by the Kasaragod Municipality with respect to arrears of property tax assessed in respect of their properties. The petitioners contend that the demands are illegal, as they are not in compliance with Rule 4(4) of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011. It was also argued that by virtue of the provisions of Section 539 of the Kerala Municipality Act , there could not have been a demand of property tax beyond the period of three years from the date on which the property tax fell due.
2. A counter affidavit has been filed by the learned Standing Counsel for the Municipality, disputing the contentions raised in the writ petitions.
3. The learned counsel for the petitioners submits that the issue involved in these writ petitions is covered by the reported decision in Thrissur Corporation v. Sa
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