2025:KER:28874 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON THURSDAY, THE 3RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947 WP(C) NO. 32539 OF 2023 PETITIONERS: 1 JOBY V. CHUNGATH, AGED 63 YEARS, S/O C.L.VARGHESE,RESIDING AT 19/1566, METTUPALAYAM STREET,HEAD POST OFFICE, PALAKKAD, PIN – 678001. 2 MEENA JOBY, AGED 60 YEARS, W/O JOBY V.CHUNGATH, RESIDING AT 19/1566, METTUPALAYAM STREET, HEAD POST OFFICE, PALAKKAD, PIN – 678001. BY ADVS. T.C.SURESH MENON B.DEEPAK RESPONDENTS: 1 PALAKKAD MUNICIPALITY, REPRESENTED BY ITS SECRETARY, MUNICIPAL OFFICE, PALAKKAD, PIN – 678001. 2 THE DEPUTY TAHSILDAR, TALUK OFFICE, PALAKKAD, PIN – 678001. 3 THE VILLAGE OFFICER, PALAKKAD-III VILLAGE OFFICE, PALAKKAD, PIN – 678001. W.P.(C)No.32539 of 2023 2 2025:KER:28874 OTHER PRESENT: SRI BINOY VASUDEVAN SC SRI.E.G.GORDEN, SR GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.32539 of 2023 3 2025:KER:28874 JUDGMENT The petitioners, stated to be in occupation of a commercial property having various door numbers have filed the captioned writ petition seeking to challenge demand of property tax pursuant to Exts.P10 and P11 issued by the 1st respondent Municipality. 2. I have heard Sri.T.C.Suresh Menon the learned counsel for the petitioner and Sri.Binoy Vasudevan, the learned counsel for the respondent Municipality. 3. The contentions raised by the petitioners are essentially to the effect that the show cause notice at Ext.P5 have made reference to five different door nos.[19/1381, 19/1377(1 to 4)] which actually do not find a place/exist in the commercial building owned by the petitioner. The learned counsel Sri.Suresh also rely on Ext.P1 proceedings issued in the year 2018 by the Municipality in support of the afore submission. 4. This Court notices that primafacie, the afore contention raised by the petitioner requires an adjudication at W.P.(C)No.32539 of 2023 4 2025:KER:28874 the hands of the respondents Municipality. This Court further notices that the petitioner has already submitted Ext.P6 application pointing out the afore before the Secretary of the Municipality. The petitioner has also, in the afore application, sought for remission of the tax with respect to the vacant shop room. 5. I am of the opinion that, in the light of the contention raised, the matter requires a re-appreciation at the hands of the Municipality. 6. Resultantly, this writ petition would stand disposed of directing the 1st respondent herein to consider and pass orders on Ext.P6 submitted by the petitioner, within a period of twelve weeks from today, after affording the petitioner an opportunity of being heard in the matter. Needless to say that, till such time, the orders of stay granted by this Court on 04.10.2023 would remain inforce. Sd/- HARISANKAR V. MENON JUDGE ANA W.P.(C)No.32539 of 2023 5 2025:KER:28874 APPENDIX OF WP(C) 32539/2023 PETITIONER EXHIBITS Exhibit-P1 TRUE COPY OF THE RECEIPT ISSUED BY THE 1ST RESPONDENT UPON RECEIVING PAYMENT, DATED 13.3.2018. Exhibit-P2 TRUE COPY OF THE RECEIPT ISSUED BY THE 1ST RESPONDENT UPON RECEIVING PAYMENT, DATED 28.3.2018. Exhibit-P3 TRUE COPY OF THE RECEIPT EVIDENCING PAYMENT OF PROPERTY TAX FOR THE RESIDENTIAL HOUSE FOR THE PERIOD UP TO THE YEAR 2019-20, 1ST & 2ND HALF, DATED 29.1.2020 WITH ENGLISH TRANSLATION. Exhibit-P4 TRUE COPY OF THE NOTICE NO.R2-29283/2021 ISSUED BY THE 1ST RESPONDENT, DATED 27.11.2021 WITH ENGLISH TRANSLATION. Exhibit-P5 TRUE COPY OF THE NOTICE VIDE., NO.R2- 41552/21 ISSUED BY THE 1ST RESPONDENT, DATED 4.8.2022 WITH ENGLISH TRANSLATION. Exhibit-P6 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONERS, DATED 14.10.2022 WITH ENGLISH TRANSLATION. Exhibit-P7 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR DOOR NOS.19/1391, 19/1346 AND 19/1360, DATED 1.6.2023 WITH ENGLISH TRANSLATION. Exhibit-P8 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 1ST RESPONDENT FOR DOOR NOS.19/134691), 19/1377(1), 19/1377(2), 19/1377(3) AND 19/1377(4), DATED 6.6.2023 WITH ENGLISH TRANSLATION. Exhibit-P9 TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONERS, DATED 21.6.2023 WITH ENGLISH TRANSLATION. W.P.(C)No.32539 of 2023 6 2025:KER:28874 Exhibit-P10 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT, DATED 22.8.2023, WITH ENGLISH TRANSLATION. Exhibit-P11 TRUE COPY OF THE REVENUE RECOVERY NOTICE ISSUED BY THE 2ND RESPONDENT, DATED 8.9.2023 WITH ENGLISH TRANSLATION. Exhibit-P12 TRUE COPY OF THE OBJECTION FILED BY THE PETITIONERS, DATED 19.9.2023. Exhibit-P13 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.30780/2023 ON THE FILE OF THIS HONORABLE COURT, DATED 21.9.2023.