(1.) The Perinthalmanna Municipality is the appellant before us in all these writ appeals that impugn a common judgment dtd. 1/3/2024 of a learned Single Judge in writ petitions preferred by persons aggrieved by the demand notices for arrears of property tax served on them by the Municipality.
(2.) The brief facts necessary for disposal of these writ appeals are as follows:
(3.) The learned Single Judge, who considered the writ petitions, found as follows at paragraphs 16 to 20 of the impugned judgment: