PAYYANNUR TOURISM HOTEL Vs. SECRETARY, PAYYANNUR MUNICIPALITY

JUDGEMENT

(1.) This writ petition is filed by the petitioner society seeking a direction to quash Ext. P1, P1(a) and P6(a) demand notices/intimation issued by the Secretary of the Payyannur Municipality, the first respondent, directing the petitioner to pay property tax from 1/10/1998 in accordance with the decision taken by the Finance Standing Committee; for a declaration that the Secretary of the Municipality has no power to enhance/refix and demand property tax which was once assessed, concluded and demanded by the competent Municipal Council and received from the petitioner; and to further declare that Ext. P1 and P1(a) are barred by law of limitation prescribed under Sec. 539 of the Kerala Municipality Act, 1994. ('Act, 1994' for short).

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

(3.) It is further submitted that abruptly, the Secretary of the Municipality issued Ext. P1 notice and P1(a) special notice informing the petitioner that the tax was enhanced to Rs.17,640.00 on the basis of a vigilance report dtd. 6/10/2012 and insisted it to pay the same retrospectively for a period of 15 years.