Tax demands must adhere to statutory limitations and procedural requirements under the Kerala Municipality Act.

J U D G M E N T

The petitioner is the co-owner of the room bearing No.

36/4227(0ld No.25-846-3) in the territorial jurisdiction of Thrissur Corporation. The grievance highlighted by the petitioner in this writ petition is against Exts.P5 and P6 demand notices, requiring the petitioner to pay property tax in respect of the building for the financial years from 2016-2017 to 2025- 2026. The challenge raised by the petitioner is mainly on the ground that, the demand is hit by the period of limitation contemplated under Sec.539 of the Kerala Municipality Act . 2. Apart from the above, it is contended that the rate of tax is also disputed in view of the fact that, this Court has already found in Ext.P2 judgment that, the Thrissur Corporation revised the rates of tax without following the procedures contemplated under the and the Rules framed thereunder. Thus, the revision of the tax, as such, was set aside, with a direction to Corporation to carry out the procedure, as prescribed by law from the stage of Rule 4(4) of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011.

3. After hearing the learned counsel for the petitioner and the learned Standing Counsel for the respondent, I find that, in view of the decision rendered by this Court in Ext.P2 , which was confirmed in Ext.P3 by the Division Bench of this Court and by the Hon’ble Supreme Court in Ext.P4 , the reliefs sought by the petitioner are only to be granted.

4. As per the Ext.P2 , the rate of tax fixed by the respondent Corporation was set aside and the revision of tax has not been notified so far, after following the procedure contemplated under the Kerala Municipality Act and the Rules framed thereunder. Similarly, with regard to the period of limitation also, a categorical finding was entered into in Ext.P2 to the effect that, the Corporation cannot demand property tax beyond the period of three years preceding to the demand.

In such circumstances this writ petition is disposed of, quashing Ext.P5 and P6, with a direction to the respondents 2 to 4 to reassess the petitioner, confining the period of assessment to three years from the date of demand, after the revised rates are published, by following the procedure contemplated under the Act and Rules. Till such time, the petitioner shall be permitted to pay the current building tax at the pre-revised rates.

Sd/-