IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

TH WEDNESDAY, THE 28 DAY OF MAY 2025 / 7TH JYAISHTA, 1947 WP(C) NO. 31510 OF 2024 PETITIONER:

P.P.PAULOSE, AGED 82 YEARS, SON OF PURVATH, PALLIMALIL HOUSE, KOTHAMANGALAM P.O, PIN – 686 691.

BY ADV.PEEYUS A.KOTTAM RESPONDENT:

KOTHAMANGALAM MUNICIPALITY, REPRESENTED BY ITS SECRETARY, ALUVA MUNNAR ROAD, KOTHAMANGALAM, ERNAKULAM, PIN – 686 666.

BY ADV.SHRI.JOICE GEORGE, SC, KOTHAMANGALAM MUNICIPALITY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.05.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The petitioner is the owner of a commercial building complex situated within the territorial limits of the respondent Municipality. The grievance highlighted by the petitioner in this writ petition is against Exts.P23 to 32 demand notices issued by the respondent Municipality demanding property tax in respect of the building owned by the petitioner.

2. The main reason on which, the challenge is raised by the petitioner is that, in respect of the rooms pertain to which impugned demand notices are issued, he had already submitted an application for exemption from paying property