JUDGMENT

Heard Sri.V.Rajendran, learned counsel for the petitioner, Smt.Sailaj Ramachandran, learned Standing Counsel for the Ettumanoor Municipality, and Smt.K.R.Deepa, the learned Special Government Pleader (LSGD).

2. The challenge in this writ petition is against the demand of property tax under the provisions of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011, with respect to the period 2015-16 to 2022- 2023. Ext.P1 series of notices were issued to the 2^nd petitioner, Ext.P3 to the 3^rd petitioner, Ext.P7 series to the 4^th petitioner, Ext.P6 to the 5^th petitioner. These notices have been issued with respect to the assessment periods referred to above, except Ext.P1(h) to P1(s), which is for the year 2013-14 to 2022-23. The contention raised by the petitioners in this case is to the effect that:-

(i) the assessments are barred by limitation with reference to the provisions of Section 539 of the Kerala Municipalities Act ,1994, and therefore, the demand for the period up to 2019-20 has to be declared as time barred;

(ii) even with respect to the demand for the subsequent perio