Property tax revisions by a municipality are legally unenforceable if the mandatory statutory requirement of final publication of the revised rates in newspapers, as prescribed under the relevant rules, has not been complied with.

WP(C) NO. 13042 OF 2024

PETITIONER:
P.V.SURESH, AGED 58 YEARS
S/O. VASU, PUTHEN VEETTIL, THEKKE MANKUZHY,
PULLIKKANAKKU P.O., BHARANIKKAVU, ALAPPUZHA,
PIN - 690537
BY ADVS. SRI.T.S.HARIKUMAR
SRI.P.B.SAHASRANAMAN

RESPONDENT:
THE HARIPAD MUNICIPALITY,
MUNICIPAL OFFICE, HARPAD P.O., ALAPPUZHA,
REPRESENTED BY ITS SECRETARY, PIN - 690514
BY ADV SRI.M.R.ARUNKUMAR
M.R.ARUN KUMAR,SC

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.06.2026, ALONG WITH WP(C).19836/2024, 24465/2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 19836 OF 2024

PETITIONERS:
1 BAIJU P., S/O. M.PRABHAKARAN, KARIMKUTTIKAL HOUSE,
CHERAVALLY, KAYAMKULAM P.O., ALAPPUZHA, PIN - 690502
2 SINDHU V. AGED 48 YEARS
W/O BAIJU P., KARIMKUTTIKAL HOUSE,
CHERAVALLY,KAYAMKULAM P.O., ALAPPUZHA., PIN - 690502
BY ADVS. SRI.T.S.HARIKUMAR
SRI.P.B.SAHASRANAMAN

RESPONDENT:
THE HARIPAD MUNICIPALITY,
MUNICIPAL OFFICE, HARPAD P.O, ALAPPUZHA,
REPRESENTED BY ITS SECRETARY, PIN - 690514
BY ADV SHRI.ARUNKUMAR M.R. KARANAVAR, SC, HARIPAD MUNICIPALITY

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.06.2026, ALONG WITH WP(C).13042/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 24465 OF 2024

PETITIONERS:
1 MATHEW KUNNEL ABRAHAM, AGED 72 YEARS
KUNNEL HOUSE, S/O. LATE G.ABRAHAM, AKAMKUDY P.O., NANGIARKULANGARA, ALAPPUZHA, PIN - 690513
2 MARIYAMMA DANIEL, AGED 68 YEARS
KUNNEL HOUSE, W/O. MATHEW KUNNEL ABRAHAM, AKAMKUDY P.O., NANGIARKULANGARA, ALAPPUZHA, PIN - 690513
BY ADVS. SRI.T.S.HARIKUMAR
SRI.P.B.SAHASRANAMAN

RESPONDENTS:
1 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT (RD) DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001
2 THE HARIPAD MUNICIPALITY, MUNICIPAL OFFICE, HARIPAD P.O., ALAPPUZHA, REPRESENTED BY ITS SECRETARY, PIN - 690514
3 THE SECRETARY, THE HARIPAD MUNICIPALITY, MUNICIPAL OFFICE, HARIPAD P.O., ALAPPUZHA, PIN - 690514
BY ADV SRI.M.R.ARUNKUMAR

WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.06.2026, ALONG WITH WP(C).13042/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

J U D G M E N T

(Dated this the 02nd day of June, 2026)

1. All these cases, the petitioners have challenged the respective orders and consequential demands issued by the Municipality, requiring the petitioners to pay the property tax in respect of their buildings. The challenge raised by the petitioners are mainly on two grounds. Firstly, it was contended that, the revised rates as demanded in the orders and notices were without making any final publication of the revised rates as contemplated under Rule 4 of the Kerala Municipality ( Property Tax Services and Surcharge) Rules, 2011. Secondly, it was contended that, the demand was made for the period beyond three years preceding to the date of demand, which is not contemplated under Section 539 of the the Kerala Municipality Act.

2. Earlier when these writ petitions came up for consideration on 05.11.2025, the following interim order was passed.

“In all these writ petitions, the common issue arises is that, while finalising the revised rate of building tax by the respondent Municipality, the mandatory publication as provided under Rule 4(4) of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 has not been made. As per the said Rules, final rates of basic property tax fixed by the Council of the Municipality and the date of its commencement shall be published by the Municipality, in the notice board of the office of the Municipality and also in two newspapers, having circulation in the area of the Municipality.

2. Evidently, in these cases, even though the decision taken by the Municipality as to the final rates, was on 23.08.2017, the publication thereof, as mandated under the said provisions in two newspapers, has not been