ABRAHAM THALOTHIL Vs. STATE OF KERALA

JUDGEMENT

(1.) These writ appeals are preferred assailing the common judgment dtd. 14/8/2025, to the extent it dismissed the writ petitions holding that no interference is required in the amendments made vide Finance Act, 2023 to the Kerala Panchayat Raj Act and the Kerala Municipality Act. The appellants are the petitioners in W.P (C) No. 24012/2023 and W.P (C) No. 11697/2025 respectively, which sought to invalidate Ext P1, an amendment to the Kerala Panchayat Raj Act and the Kerala Municipality Act that mandated the levy of property tax on unaided private schools with effect from 1/4/2023. The appellant in W.A. No. 2251/2025 is the Director, Brook International School whereas, the appellant in W.A.No. 2270/2025 is Sarvodaya Vidyalaya, represented by its Financial Manager.

(2.) Since the question of challenge is one and the same, both the appeals are heard together, and a common judgment is passed. In the interest of brevity, and given the comprehensive facts detailed in the writ petitions, this judgment recites only those facts necessary for its resolution.

(3.) The 1st respondent had enacted the Kerala Finance Act (no.2) Act of 2023, produced as Ext P1 in the writ petition, wherein clause (ba) to the Sec. 207 and 235 of the Kerala Panchayat Raj Act and the Kerala Municipality Act respectively were omitted by notification dt 28/3/2023, whereby, the exemption of property tax conferred to the buildings exclusively used for educational purposes or educational allied purposes having the recognition of the Govt was taken away.