ALBERT MATHEW S/O MATHEW Vs. KOTTAYAM MUNICIPALITY

JUDGEMENT

(1.) The Writ Petition is filed seeking for a declaration that the respondent is not entitled to demand property tax for the period prior to 17.5.2007 from the petitioner, since the remaining period is beyond three years and barred by limitation.

(2.) The short facts leading to the case are the following.

(3.) The petitioner purchased three rooms bearing No. 13/312 of Kottayam Municipality, i.e., room Nos. 7, 8 and 9 of Adam Tower, M.C. Road, Star Junction, Kottayam in the auction conducted by the civil court. The sale was conducted for release of decree debt in O.S. No. 109/97 of the Principal Sub Court, Kottayam in E.P. No. 170/06. The same was conducted on 24.1.2006 and the petitioner purchased the property on that day. The purchase money of Rs. 6,50,000/- was deposited before the Sub Court and accordingly the sale was confirmed on 27.3.2006. The petitioner was put in possession of the said rooms on 18.11.2006.