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IN THE HIGH COURT OF KERALA AT ERNAKULAM
Harisankar V. Menon, J
Ascend Telecom Infrastructures Pvt. Ltd – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. challenge to property tax arrears based on statutory limitation. (Para 1 , 2) |
| 2. limitation period for tax recovery under the kerala municipality act. (Para 3 , 4) |
| 3. partial setting aside of demand notice based on limitation compliance. (Para 5 , 6) |
JUDGMENT
Heard Sri.P.Sathisan, the learned counsel for the petitioner, as well as Sri.Suman Chakravarthy, the learned Standing Counsel for Thiruvananthapuram corporation.
2. The petitioner has filed the captioned writ petition seeking to challenge the demand of property tax under the Kerala Municipality Act, 1994 (for short ‘the Act’), as evidenced by Ext.P4 demand notice, essentially on the ground of limitation. The learned counsel for the petitioner pointed out that Ext.P4 has been issued with reference to 2013-14 onwards. According to the counsel, the afore demand notice, with respect to the periods which are hit by the provisions of Section 539 of the Act, only requires to be set aside.
3. The learned Standing Counsel on the other hand, even with reference to the provisions of Section 539 of the Act, submits that the demand notice with respect to certain years could be sustained.
4. I have considered the rival contenti
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