STATE OF KERALA Vs. K.P. MUHAMMED ASHRAF

JUDGEMENT

(1.) This appeal is filed by the State against the judgment dtd. 7/1/2022 of a learned Single Judge of this Court in W.P.(C)No.19085/2014. By the impugned judgment, the learned Single Judge declared that Rules 9(4a) and 9(4c) of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 which prescribe fixation of property tax at a minimum of 25% over and above the tax levied for the previous year, is ultra vires the Kerala Municipality Act, 1994.

(2.) First respondent filed the writ petition. He owns a building at Taliparamba. The Taliparamba Municipality assessed the entire building to property tax prior to 1/4/2011 on the basis of annual rental value. Contentions of the 1st respondent as stated in the writ petition are summarized as follows:-

(3.) The learned Single Judge analysed the relevant provisions of the Act as also the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 and found merit in the contentions of the 1st respondent. Therefore, the writ petition was allowed by declaring Rules 9(4a) and 9(4c) as ultra vires the parent Act.