WP(C) NO. 13027 OF 2025 1 2025:KER:26872 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 28TH DAY OF MARCH 2025 / 7TH CHAITHRA, 1947 WP(C) NO. 13027 OF 2025 PETITIONER(S): ASHLYN ANTONY, AGED 66 YEARS S/O C.J.ANTONY, CHEMMANNUR HOUSE, DCC OFFICE ROAD, KARIKKATH LANE, M.G.ROAD, THRISSUR DISTRICT - 680 001. BY ADVS. V.N.HARIDAS SAIFUDEEN T.S B.SHAMEERA NIMISHAMOL SASIDHARAN RESPONDENT(S): 1 THRISSUR MUNICIPAL CORPORATION REPRESENTED BY ITS SECRETARY, THRISSUR MUNICIPAL CORPORATION OFFICE, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA, PIN – 680 001. 2 THE SECRETARY THRISSUR MUNICIPAL CORPORATION, THRISSUR MUNICIPAL CORPORATION OFFICE, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA, PIN – 680 001. 3 THE REVENUE OFFICER THRISSUR MUNICIPAL CORPORATION, THRISSUR MUNICIPAL CORPORATION OFFICE, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA, PIN – 680 001. WP(C) NO. 13027 OF 2025 2 2025:KER:26872 4 THE ASSISTANT EXECUTIVE ENGINEER THRISSUR MUNICIPAL CORPORATION, THRISSUR MUNICIPAL CORPORATION OFFICE, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA, PIN – 680 001. BY ADV SANTHOSH P.PODUVAL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 13027 OF 2025 3 2025:KER:26872 BECHU KURIAN THOMAS, J. ......…............................................. W.P.(C) No.13027 of 2025 …................................................ Dated this the 28th day of March, 2025 JUDGMENT Petitioner challenges Ext.P14 demand notice dated 03.03.2025. The demand notice has been issued, treating petitioner’s building as an unauthorised structure. 2. Having heard the learned counsel for the petitioner as well as the learned Standing Counsel for the respondents, I am of the view the demand notice is appealable under Rule 16 of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules 2011. Accordingly, petitioner ought to pursue the said statutory remedy. 3. Since the petitioner has approached this Court, I am of the view that a period of ten days should be granted to the petitioner to prefer the appeal. 4. In the result, if any appeal is preferred against Ext.P14, within ten days from today, the same shall be considered in accordance with law, disregarding the delay, if any, in filing the appeal and the appellate authority shall pass appropriate orders in accordance with law. With the above observations, this writ petition is dismissed. sd/- BECHU KURIAN THOMAS JUDGE AMV/28/03/2025 WP(C) NO. 13027 OF 2025 4 2025:KER:26872 APPENDIX OF WP(C) 13027/2025 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE TAX RECEIPT ISSUED BY THE VILLAGE OFFICE, THRISSUR DATED 07.07.2023 EXHIBIT P2 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT UNDER S.406 (1) AND (2) DATED 07.12.2021 EXHIBIT P3 A TRUE COPY OF THE REPLY GIVEN BY THE PETITIONER TO THE EXT.P2 NOTICE DATED 14.12.2021 ALONG WITH THE ACKNOWLEDGMENT RECEIPT ISSUED BY THE CORPORATION DATED 14.12.2021 EXHIBIT P4 A TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER DIRECTING THE PETITIONER TO REMOVE THE UNAUTHORISED CONSTRUCTIONS DATED 18.03.2022 EXHIBIT P5 A TRUE COPY OF THE FINAL ORDER ISSUED BY THE 2ND RESPONDENT UNDER S.406 (3) OF THE KERALA MUNICIPALITIES ACT, 1994 DATED 22.04.2022 EXHIBIT P6 A TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT STATING THAT THE ENTIRE BUILDING OF THE PETITIONER WAS MADE UNAUTHORISED AND THE PETITIONER HAS TO PAY UA TAX DATED 25.03.2023 EXHIBIT P7 A TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD FROM 2022-23 DATED 09.03.2023 EXHIBIT P8 A TRUE COPY OF THE REGULARISATION APPLICATION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT DATED 01.09.2023 EXHIBIT P9 A TRUE COPY OF THE REJECTION ORDER ISSUED BY THE 4TH RESPONDENT DATED 14.11.2023 EXHIBIT P10 A TRUE COPY OF THE ARREAR DEMAND NOTICE FOR THE PERIOD 2022-23 TO 2024 – 25 ISSUED BY THE 2ND RESPONDENT DATED 08.11.2024 EXHIBIT P11 A TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT DATED WP(C) NO. 13027 OF 2025 5 2025:KER:26872 28.01.2025 ALONG WITH THE ACKNOWLEDGMENT RECEIPT ISSUED BY THE CORPORATION DATED 01.02.2025 EXHIBIT P12 A TRUE COPY OF THE REPLY GIVEN BY THE 3RD RESPONDENT TO EXT.P11 REPRESENTATION SUBMITTED BY THE PETITIONER DATED 03.02.2025 EXHIBIT P13 A TRUE COPY OF THE ARREAR DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT FOR THE PERIOD FROM 2022-23 TO 2024-25 DATED 03.02.2025 EXHIBIT P14 A TRUE COPY OF THE NOTICE ALONG WITH THE ARREAR DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT STATING THAT THEY WILL INITIATE REVENUE RECOVERY PROCEEDINGS DATED 03.03.2025 EXHIBIT P15 A TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER TO THE 2ND RESPONDENT DATED 11.03.2025 ALONG WITH THE ACKNOWLEDGMENT RECEIPT ISSUED BY THE CORPORATION DATED 26.03.2025 EXHIBIT P16 PHOTOGRAPHS SHOWING THE SHEET ERECTED ON THE TERRACE OF THE BUILDING (3 NOS.)