2025:KER:26260 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS THURSDAY, THE 27TH DAY OF MARCH 2025 / 6TH CHAITHRA, 1947 WP(C) NO. 12345 OF 2025 PETITIONER: MASJIDUL ISLAM CHARITABLE TRUST C.C.DOOR NO: 1/405 B, K.B.JACOB ROAD, FORT COCHIN, KOCHI REPRESENTED BY ITS CHAIRMAN, K.A. MOHAMMED ASHRAF, AGED 65 YEARS, S/O. K.M.ABOO, RESIDING AT 'MEHARAB' P.O. CHULLIKKAL, KOCHI, ERNAKULAM DISTRICT, PIN - 682005 BY ADVS. V.N.HARIDAS SAIFUDEEN T.S B.SHAMEERA NIMISHAMOL SASIDHARAN RESPONDENTS: 1 THE KOCHI MUNICIPAL CORPORATION REPRESENTED BY ITS SECRETARY, CORPORATION OFFICE, PARK AVENUE, PB NUMBER 1016, KOCHI, ERNAKULAM DISTRICT, PIN - 682011 2 THE SECRETARY KOCHI MUNICIPAL CORPORATION, PARK AVENUE, PB NUMBER 1016, KOCHI, ERNAKULAM DISTRICT, PIN - 682011 3 THE SUPERINTENDENT REVENUE DEPARTMENT, KOCHI MUNICIPAL CORPORATION, MATTANCHERY ZONAL OFFICE, MATTANCHERY, ERNAKULAM DISTRICT, PIN – 682001 BY ADV. K JANARDHANA SHENOY, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:26260 W.P.(C). No.12345 of 2025 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C). No.12345 of 2025 ------------------------------------------- Dated this the 27th day of March, 2025 JUDGMENT Petitioner challenges Exhibit-P6 demand notice issued for the period from 2021-22 to 2024-25. According to the petitioner, building No.405/B situated in Survey No.18/24 of Kochi Taluk is a library building, which is exempted as per Section 235(e) of the Kerala Municipality Act, 1994. Despite the availability of exemptions for library and reading rooms, respondents have proceeded to issue demand notice. 2. Having heard the learned counsel for the petitioner as well as the learned Standing Counsel for the respondents, I am of the view that Petitioner has an appellate remedy under Rule 16 of Kerala Municipality (Property tax, Service Cess and Surcharge) Rules 2011. Since the time limit for filing an appeal has also not expired, petitioner ought to pursue the statutory remedies. Accordingly, this writ petition is dismissed, reserving the liberty of the petitioner to pursue the statutory remedies, in accordance with law. Sd/- BECHU KURIAN THOMAS JUDGE Jka/27.03.25. 2025:KER:26260 W.P.(C). No.12345 of 2025 -:3:- APPENDIX OF WP(C) 12345/2025 PETITIONER’S EXHIBITS Exhibit P1 A TRUE COPY OF THE TAX RECEIPT ISSUED BY THE FORT KOCHI VILLAGE OFFICE TO THE PETITIONER DATED 02.03.2025. Exhibit P2 A TRUE COPY OF THE BUILDING PERMIT ISSUED BY THE 1ST RESPONDENT CORPORATION TO THE PETITIONER TO CONSTRUCT A LIBRARY AND READING ROOM DATED 20.06.2009. Exhibit P3 A TRUE COPY OF THE OCCUPANCY CERTIFICATE ISSUED BY THE 1ST RESPONDENT CORPORATION IN THE NAME OF THE CHAIRMAN OF THE PETITIONER DATED 20.04.2011. Exhibit P4 A TRUE COPY OF THE TAX RECEIPT ISSUED BY THE 1ST RESPONDENT IN THE NAME OF THE CHAIRMAN OF THE TRUST DATED 08.09.2021. Exhibit P5 A TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT ISSUED BY THE 1ST RESPONDENT EVIDENCING SUBMISSION OF APPLICATION BY THE PETITIONER TO THE 1ST RESPONDENT DATED 13.09.2021. Exhibit P6 A TRUE COPY OF THE ARREAR DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 04.03.2025. Exhibit P7 A TRUE COPY OF THE REPRESENTATION SANS ENCLOSURES SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT DATED NIL ALONG WITH THE ACKNOWLEDGMENT RECEIPT ISSUED BY THE 1ST RESPONDENT DATED 04.04.2025.