FATHIMA Vs. STATE OF KERALA

JUDGEMENT

(1.) Petitioners in all these writ petitions are owners of buildings situated in Mannarkkad Municipality. They challenge the demand notices issued to them, demanding property tax. Directions are also sought to declare the demand of tax and penal interest imposed on them as being without authority of law. Several writ petitions have been filed challenging the assessment of property tax in various Municipalities carried out under the Kerala Municipality Act, 1994 (for short 'the Act'). This batch of writ petitions relate to the demand notices issued to building owners in Mannarkkad Municipality, which was upgraded to Municipality only in 2015.

(2.) Petitioners in W.P.(C) No.9903/2024 and W.P(C) No.9993/2024 are owners of buildings situated within the limits of Mannarkkad Municipality and they had paid property tax for various periods as per the earlier method of assessment. In the meanwhile, Municipality imposed property tax retrospectively from 2016-17, contrary to a decision taken by the Council. While some of the writ petitioners challenge the demand notices issued to them apart from directions to accept property tax at the revised rate only from 2023-24 onwards, some others have questioned the very revision of tax itself. Since the remaining writ petitions are either challenging the demand notices issued or the revision of tax, the details are not being narrated here.

(3.) In W.P.( C) No. 10139 /2025, the relief claimed is different. Petitioner in that writ petition has challenged a Government Order dtd. 18/5/2024, cancelling Decision No. 17/17 dtd. 16/9/2023 and Decision No.1/1 dtd. 4/10/2023 of the Mannarkkad Municipality. According to the petitioner, the Municipality had by Decision No.17/17, decided to levy the revised property tax only with effect from 2020-21 onwards. However, the Secretary of the Municipality raised an objection against the said decision and sought a review of the matter. The Council of the Municipality reconsidered the matter and as per Decision No.1/1 dtd. 4/10/2023, decided to stick to the decision already taken. Thereafter the Secretary forwarded the resolution of the Municipality as per Sec. 49 of the Act to the Government. However, since there was no response from the Government, the Secretary issued an Order dtd. 2/11/2023 levying property tax on revised rates, as decided by the Council.