VARGHESE THOMAS Vs. THIRUVALLA MUNICIPALITY

JUDGEMENT

(1.) The petitioner has filed this writ petition seeking to quash Exts. P4, P11, P14 and P16 demand notices and consequential orders passed by the Secretary of the Thiruvalla Municipality and the Finance Standing Committee directing him to pay the property tax; to declare that Sec. 234(2) of the Kerala Municipality Act, 1994 (substituted by the Kerala Municipality (Amendment) Act, 1999 and omitted later by the Kerala Municipality (Amendment) Act, 2009 as unconstitutional and void; to issue a writ of mandamus restraining respondents 1 to 3 from assessing or collecting property tax without authority of law in respect of the petitioner's building constructed vide permit No. BP No. 69/04 05 comprised in re survey No. 205/32 of Thiruvalla Municipality and located in ward No. 13 of the Thiruvalla Municipality; and a further writ of mandamus commanding respondents 1 to 3 to refund an amount of Rs.10,79,339.00 collected from the petitioner vide Ext. P5 series together with interest at the rate of 12%.

(2.) The material facts for the disposal of the writ petition are as follows:

(3.) According to the petitioner, he remitted the said tax; however, the exorbitant and illegal demand was challenged by him by filing W.P.(C) Nos. 31173 of 2008 and 17758 of 2009 before this Court. The said writ petitions were disposed of by this Court as per Ext. P6 common judgment directing the Standing Committee for Finance, Thiruvalla Municipality, respondent No.2, to consider the appeals to be filed by the petitioner before them. Pursuant to the same, Exts.P7 and P12 appeals were filed. However, the second respondent, by a single line order, disposed of the said appeals as per Ext. P14 decision dtd. 24/1/2012, is the contention advanced by the petitioner.