W.P.(C) No.12331 of 2019 1 2025:KER:26646 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. THURSDAY, THE 27TH DAY OF MARCH 2025 / 6TH CHAITHRA, 1947 WP(C) NO. 12331 OF 2019 PETITIONER/S: 1 SHAMSUDEEN AYAMON AYAMON HOUSE,KOLAR ROAD, DOWN HILL, MALAPPURAM-676519. 2 NOORJAHAN.V.K, AYAMON HOUSE,KOLAR ROAD, DOWN HILL, MALAPPURAM-676519. 3 K.ABDUL MAJEED, MANAGING PARTNER,TOP TECH PLASTICS, PLOT NO.B-9,IDP,PALOORKOTTA, PALACHODE.P.O, 670338,KARATTIL HOUSE, MANALAYA.P.O, ANAMANGAD,PERINTHALMANNA. 4 ANIL KUMAR.V, VALIYAPARAMBIL HOUSE, KOLATHUR-679338. 5 K.MOHAMMADALI, S/O ALAVI,KOZHIARAMBAN HOUSE, KUNNAPALLY.P.O,PERINTHALMANNA, MALAPPURAM. 6 ABDUL SAMAD, ULLATTUPARAMBIL,BUILDING NO.612, PALOORKOTA INDUSTRIAL ESTATE, PUZHAKKATTIRI GRAMA PANCHAYAT, PALACHODE.P.O,ANGADIPURAM VIA, MALAPPURAM-670338. W.P.(C) No.12331 of 2019 2 2025:KER:26646 7 BIJUMON.K.C, KAVALAKKAL HOUSE,PURIIYAPURAM.P.O, ANGADIPURAM(VIA)-679321. BY ADV SAJEEV KUMAR K.GOPAL RESPONDENTS : 1 THE PUZHAKATTIRI GRAMA PANCHAYAT REPRESENTED BY ITS SECRETARY-679321. 2 THE SECRETARY, PUZHAKATTIRI GRAMA PANCHAYAT-679321. 3 THE DISTRICT INDUSTRIES CENTRE, MALAPPURAM, REPRESENTED BY ITS GENERAL MANAGER, -676505. BY ADV SRI.MANOJ RAMASWAMY THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON 27.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.12331 of 2019 3 2025:KER:26646 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. This writ petition was tagged along with Writ Appeal No.1876 of 2022, which, we have disposed of on 27.3.2025 by a separate judgment. The issue raised in this writ petition is with regard to the legality of the demand notices served on the petitioners for property tax in terms of the Kerala Panchayath Raj Act. 2. When the matter was taken up for hearing, it was brought to the notice of the learned counsel appearing for the petitioners that the period of demand being after 2014 (from 2018-2019 onwards), it was the provisions of the amended Section (1) of the Kerala Panchayath Raj Act that would apply for the purposes of determining whether or not the provisions of the Act, including the provisions relating to levy of property tax would apply to the petitioner units. A reading of Section 1 of the Kerala Panchayath Raj Act, 1994, and in particular, the 2nd proviso to Sections 1(2), would clearly reveal that the provisions of Chapter XIX of the Act would extend to the areas declared as industrial areas under the Kerala Industrial Single Window Clearance Board and Industrial Township Area Development Act, 1999. The provisions that authorize the levy of Property Tax (Section 200) fall under Chapter XIX of the Act. It follows, therefore, that the units situated in the industrial areas of the State are not exempted from the provisions of the Kerala Panchayath Raj W.P.(C) No.12331 of 2019 4 2025:KER:26646 Act that deal with levy of property tax. 3. In view of the settled legal position, we find that the prayer sought in the writ petition cannot be granted. The writ petition, therefore, fails and is accordingly dismissed. 4. Taking note of the prayer of the learned counsel for the petitioners that they may be given an opportunity to challenge Exts.P2 to P7 in further proceedings as contemplated under the statute, we make it clear that if the petitioners prefer statutory appeals against Exts.P2 to P7 within a period of one month from the date of receipt of a copy of this judgment, then the said appeals shall be treated as filed within time by the appellate authority and it shall proceed to consider and pass orders in the appeals after hearing the petitioners. If the petitioners file the appeals as directed, then the interim order of stay granted in this writ petition shall continue to remain in force till such time as orders are passed by the appellate authority in the appeals and the orders communicated to the petitioners. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- EASWARAN S. JUDGE NS W.P.(C) No.12331 of 2019 5 2025:KER:26646 APPENDIX OF WP(C) 12331/2019 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P.(C) NO.7829/12. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 15.02.2019 ISSUED TO THE 1ST PETITIONER (WITH ENGLISH TRANSLATION). EXHIBIT P2(a) TRUE COPY OF THE DEMAND NOTICE DATED 15.02.2019 ISSUED TO THE 1ST PETITIONER (WITH ENGLISH TRANSLATION). EXHIBIT P2(b) TRUE COPY OF THE DEMAND NOTICE DATED 15.02.2019 ISSUED TO THE 1ST PETITIONER (WITH ENGLISH TRANSLATION). EXHIBIT P2(c) TRUE COPY OF THE DEMAND NOTICE DATED 15.02.2019 ISSUED TO THE 1ST PETITIONER (WITH ENGLISH TRANSLATION). EXHIBIT P3 TRUE COPY OF THE DEMAND NOTICE DATED 15.02.2019 ISSUED TO THE 2ND PETITIONER (WITH ENGLISH TRANSLATION). EXHIBIT P4 TRUE COPY OF THE DEMAND NOTICE DATED 15.02.2019 ISSUED TO THE 3RD PETITIONER (WITH ENGLISH TRANSLATION). EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 06.03.2019 ISSUED TO THE 5TH PETITIONER (WITH ENGLISH TRANSLATION). EXHIBIT P6 TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 06.03.2019 ISSUED TO THE 6TH PETITIONER (WITH ENGLISH TRANSLATION). EXHIBIT P7 TRUE COPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 06.03.2019 ISSUED TO THE 7TH PETITIONER (WITH ENGLISH TRANSLATION). EXHIBIT P8 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE 1ST PETITIONER (WITH ENGLISH TRANSLATION). W.P.(C) No.12331 of 2019 6 2025:KER:26646 EXHIBIT P9 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE 3RD RESPONDENT (WITH ENGLISH TRANSLATION). EXHIBIT P10 TRUE COPY OF THE REPLY RECEIVED TO THE REPRESENTATION SUBMITTED BY THE PETITIONER DATED 24.03.2019 (WITH ENGLISH TRANSLATION).