VIDYA JYOTHI CENTRAL SCHOOL Vs. OACHIRA GRAMA PANCHAYAT

JUDGEMENT

(1.) The petitioner, a CBSE affiliated School, pursuant to Ext.P1 NOC and Ext.P2 certificate of affiliation, has filed the captioned writ petition challenging the demand of property tax under the provisions of the Kerala Panchayat Raj Act ('the Act' for short) against it.

(2.) The short facts that arise for consideration in the writ petition are as follows;

(3.) Sri.Harikumar, relying on the judgment of this Court in W.P.(C) No.22014 of 2023, submits that the provision under Sec. 207(1)(ba) stood omitted only from 1/4/2023 and till that date, the petitioner was entitled for the benefit under the statute.