Property tax demands must comply with procedural and limitation requirements as mandated by law.

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 periods, since the demand is sought to be enforced without following the procedure prescribed under the Rules prescribed, the demands could not be enforced as held by a Division Bench of this Court in Perinthalmanna Municipality v. Abdul Kareem [2025 (4) KLT 888] and Thrissur Corporation v. Sangeetha Hotels [ 2025 (4) KLT 274 ] .

This Court is of the opinion that the above points, though requires to be addressed, were not taken into account or adjudicated while issuing the impugned notice.

In the light of the afore, the impugned notices are set aside. There will be a direction to the 3^rd respondent Secretary, to reconsider the issue with specific reference to the principles limitation as regards the requirement to follow the rules as mandated by the two Division Bench judgments of this Court, referred to above.

It is also clarified that the renewal of licence to the petitioners herein shall not be deferred, merely on account of the consideration of the matter afresh as above, by the Secretary.

The writ petition is disposed of, as above.

Sd/-