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[Cites 4, Cited by 0]

Kerala High Court

Atc Telecom Infrastructure Pvt Ltd vs Union Of India on 3 July, 2024

Author: Murali Purushothaman

Bench: Murali Purushothaman

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
        THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
   WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                     WP(C) NO. 35316 OF 2023
PETITIONER:

           ATC TELECOM INFRASTRUCTURE PVT. LTD., (FORMERLY
           KNOWN AS WIRELESS TT INFO SERVICE LTD., ESSAR
           TELECOM INFRASTRUCTUREPVT LTD AND VIOM NETWORKS
           LTD.)
           ATC HOUSE, 65/1826-28, CHERAMANGALATH, SHENOY
           ROAD, KALOOR, ERNAKULAM, KOCHI - 17, REP. BY HEAD
           LEGAL, MS.T.ANURADHA REDDY, AGED 48 YEARS, D/O
           T.S.N.LAKSHMI, HM TOWER, 1ST FLOOR, MAGRATH ROAD
           JUNCTION BRIGADE ROAD, ASHOK NAGAR, BENGALURU - .,
           PIN - 560001

           BY ADVS.
           P.SATHISAN
           JAVED HAIDER
           DONA AUGUSTINE
           ABHIRAM SUNISH
           SHIBU B.S
           BIJU P.PAUL



RESPONDENTS:

    1      UNION OF INDIA
           DEPARTMENT OF INFORMATION AND TECHNOLOGY, SOUTH
           DELHI P.O., NEW DELHI-, REPRESENTED BY SECRETARY, PIN
           - 110003

    2      STATE OF KERALA
           REPRESENTED BY CHIEF SECRETARY, GOVERNMENT
           SECRETARIAT, THIRUVANANTHAPURAM P.O.,, PIN - 695001
                                     2
WPC No.35316/2023 & con .cases


     3       SECRETARY
             LOCAL ADMINISTRATION DEPARTMENT, SECRETARIAT,
             THIRUVANANTHAPURAM P.O.,, PIN - 695001

     4       DIRECTOR OF MUNICIPALITIES
             SWARAJ BUILDING, NANDANKODE,KAWADIAR POST,
             THIRUVANANTHAPURAM -, PIN - 695003

     5       SULTHAN BATHERY MUNICIPALITY
             SULTHAN BATHERY P.O., WAYANAD - , REP. BY ITS
             SECRETARY, PIN - 673592

     6       THE SECRETARY
             SULTHAN BATHERY MUNICIPALITY, SULTHAN BATHERY
             P.O., WAYANAD -, PIN - 673592

             BY ADVS.
             N.J.ASHWIN
             Jayakumar Namboodiri T.V
             SMT.K.R.DEEPA,SPECIAL GOVERNMENT PLEADER


      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C).700/2021 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                     3
WPC No.35316/2023 & con .cases




            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                         WP(C) NO. 27822 OF 2020
PETITIONER:

             ATC TELECOM INFRASTRUCTURE PVT. LTD.,
             (FORMERLY KNOWN AS VIOM NETWORKS LIMITED), ATC
             HOUSE, 65/1826-28, CHERAMANGALATH, SHENOY
             ROAD, KALOOR, ERNAKULAM, KOCHI-17, REPRESENTED
             BY HEAD LEGAL, BABU PATTATHANAM, AGED 40 YEARS,
             S/O. CHANDRAN, RESIDING AT DEVARAGAM MANALUDI,
             RAMANATTUKARA P.O., PIN-673633.
             BY ADVS.
             P.SATHISAN
             SMT.DONA AUGUSTINE



RESPONDENTS:

     1       UNION OF INDIA,
             DEPARTMENT OF INFORMATION AND TECHNOLOGY,
             SOUTH DELHI P.O., NEW DELH-110003, REPRESENTED
             BY SECRETARY.

     2       STATE OF KERALA,
             REPRESENTED BY CHIEF SECRETARY, GOVERNMENT
             SECRETARIAT, THIRUVANANTHAPURAM P.O., PIN-
             695001.

     3       SECRETARY,
             LOCAL ADMINISTRATION DEPARTMENT, SECRETARIAT,
             THIRUVANANTHAPURAM-695001.

     4       DIRECTOR OF MUNICIPALITIES,
             SWARAJ BUILDING, NANDANKODE, KAWDIAR POST,
                                     4
WPC No.35316/2023 & con .cases

             THIRUVANANTHAPURAM-695003.

     5       PALAKKAD MUNICIPALITY,
             MUNCIPAL OFFICE, SANTHI NAGAR, KUNNATHURMEDU,
             PALAKKAD P.O., PIN-678001, REPRESENTED BY ITS
             SECRETARY.

             BY ADVS.
             A.K.HARIDAS, CGC
             SRI.BINOY VASUDEVAN
             SMT.K.R.DEEPA,SPECIALGOVERNMENT PLEADER


      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C)35316/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                     5
WPC No.35316/2023 & con .cases

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                          WP(C) NO. 700 OF 2021
PETITIONER:

             ATC   TELECOM    INFRASTRUCTURE     PVT.   LTD.,
             (FORMERLY    KNOWN      AS    ESSAR     TELECOM
             INFRASTRUCTURE PVT LTD AND VIOM NETWORKS LTD.),
             ATC HOUSE, 65/1826-28, CHERAMANGALATH, SHENOY
             ROAD, KALOOR, ERNAKULAM, KOCHI-17, REPRESENTED
             BY HEAD LEGAL, BABUPATTATHANAM, AGED 40 YEARS,
             S/O CHANDRAN, RESIDING AT DEVARAGAM, MANALUDI,
             RAMANATUKARA P O, PIN-673633.

             BY ADV P.SATHISAN



RESPONDENTS:

     1       UNION OF INDIA,
             DEPARTMENT OF INFORMATION AND TECHNOLOGY,
             SOUTH DELHI P O, NEW DELHI-110003, REPRESENTED
             BY ITS SECRETARY.

     2       STATE OF KERALA
             REPRESENTED BY CHIEF SECRETARY, GOVERNMENT
             SECRETARIAT, THIRUVANANTHAPURAM P O, PIN-
             695001.

     3       SECRETARY
             LOCAL ADMINISTRATION DEPARTMENT,SECRETARIAT,
             THIRUVANANTHAPURAM P O, PIN-695001.

     4       DIRECTOR OF MUNICIPALITIES
             SWARAJ BUILDING, NANDANKODE, KAWADIAR P O,
             THIRUVANANTHAPURAM-695003.
                                     6
WPC No.35316/2023 & con .cases

     5       MANJERI MUNICIPALITY
             MANJERI P O, MALAPPURAM-676121, REPRESENTED BY
             ITS SECRETARY.

     6       THE SECRETARY
             MANJERI MUNICIPALITY, MANJERI P O, MALAPPURAM-
             676121.




             BY ADVS.
             SMT.M.S.KIRAN, CGC
             SHRI.R.RANJITH (MANJERI), SC, MANJERI
             MUNICIPALITY
             SMR.K.R.DEEPA,SPECIAL GOVERNMENT PLEADER.



      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C).35316/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                     7
WPC No.35316/2023 & con .cases

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                          WP(C) NO. 1346 OF 2021
PETITIONER:

             ATC    TELECOM    INFRASTRUCTURE     PVT.   LTD.
             (FORMERLY KNOWN AS WIRELESS TT INFO SERVICE
             TLD, ESSAR TELECOM INFRASTRUCTURE PVT LTD AND
             VIOM NETWORKS LTD), ATC HOUSE,, 65/1826-28,
             CHERAMANGALATH,     SHENOY     ROAD,     KALOOR,
             ERNAKULAM, KOCHI-17, REP BY HEAD LEGAL, BABU
             PATTATHANAM, AGED 40 YEARS, S/O CHANDRAN,
             RESIDING      AT     DEVARAGAM,       MANALUDI,
             RAMANATTUKARA P.O.PIN-673 633.

             BY ADVS.
             P.SATHISAN
             SMT.DONA AUGUSTINE
             SHRI.PREMAKRISHNAN NAIR M.N.



RESPONDENTS:

     1       UNION OF INDIA
             DEPARTMENT OF INFORMATION AND TECHNOLOGY,
             SOUTH DELHI P.O.NEW DELHI-110 003, REPRESENTED
             BY ITS SECRETARY

     2       STATE OF KERALA,
             REPRESENTED BY CHIEF SECRETARY, GOVERNMENT
             SECRETARIAT, THIRUVANANTHAPURAM P.O.PIN-695
             001.

     3       SECRETARY,
             LOCAL ADMINISTRATION DEPARTMENT,
             SECRETARIAT,THIRUVANANTHAPURAM P.O.PIN-695
             001.
                                     8
WPC No.35316/2023 & con .cases


     4       DIRECTOR OF MUNICIPALITIES,
             SWARAJ BUILDING, NANDANKODE, KAWADIAR
             P.O.THIRUVANANTHAPURAM-695 003.

     5       TRIPUNITHURA MUNICIPALITY,
             MUNICIPAL OFFICE, TRIPUNITHURA P.O.ERNAKULAM
             DISTRICT-682 301. REPRESENTED BY ITS SECRETARY.

     6       THE SECRETARY,
             TRIPUNITHURA MUNICIPALITY, MUNICIPAL OFFICE,
             TRIPUNITHURA P.O.ERNAKULAM DISTRICT-682 301.


             BY ADV K.S.ARUN KUMAR
             SHRI.T.C.KRISHNA,SENIOR PANEL COUNSEL



      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C).35316/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                     9
WPC No.35316/2023 & con .cases

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                          WP(C) NO. 1391 OF 2021
PETITIONER:

             ATC   TELECOME  INFRA  STRUCTURE   PVT.  LTD
             (FORMERLY KNOWN AS /S. TATA TELECOM SERVICES
             LTD., ATC HOUSE, 65/1826-28 CHERAMANGALATH,
             SHENOY ROAD KALOOR, ERNAKULAM, KOCHI 17,
             REPRESENTED BY HEAD LEGAL, BABU PATTATHANAM,
             AGED 40 YEARS, S/O. CHANDRANA, RESIDING AT
             DEVARAGAM, MANALUDI, RAMANATTUKARA P.O. 673
             633.

             BY ADV P.SATHISAN



RESPONDENTS:

     1       UNION OF INDIA
             DEPARTMENT OF INFORMATION AND TECHNOLOGY,
             SOUTH DELHI P.O. NEW DELHI 110 003, REPRESENTED
             BY ITS SECRETARY.

     2       STATE OF KERALA,
             REPRESENTED BY CHIEF SECRETARY, GOVERNMENT
             SECRETARIAT, THIRUVANANTHAPURAM P.O. 695 001.

     3       SECRETARY,
             LOCAL ADMINISTRATION DEPARTMENT, SECRETARIAT,
             THIRUVANANTHAPURAM P.O. 695 001.

     4       DIRECTOR OF MUNICIPALITIES,
             SWARAJ BUILDING, NANDANKODE, KAWADIAR POST,
             THIRUVANANTHAPURAM 695 003.

     5       PATHANAMTHITTA MUNICIPALITY,
                                     10
WPC No.35316/2023 & con .cases

             PATHANAMTHITTA P.O. PATHANAMTHITTA 689 645,
             REPRESENTED BY ITS SECRETARY.

     6       THE SECRETARY,
             PATHANAMTHTITA MUNICIPALITY, PATHANAMTHITTA
             P.O. PATHANAMTHITTA 689 645.




             BY ADVS.
             K.ARJUN VENUGOPAL, CGC
             SHRI.JAMES ABRAHAM, SC, PATHANAMTHITTA
             MUNICIPALITY
             SMT.K.R.DEEPA,SPECIAL GOVERNMENT PLEADER.



      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C).35316/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                     11
WPC No.35316/2023 & con .cases

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                         WP(C) NO. 28401 OF 2021
PETITIONER:

             ATC     TELECOM   INFRASTRUCTURE      PVT    LTD
             (FORMERLY     KNOWN      AS     ESSAR   TELECOM
             INFRASTRUCTURE PVT.LTD. AND VIOM NETWORKS
             LTD. ), ATC HOUSE, 65/1826-28, CHERAMANGALATH,
             SHENOY ROAD, KALOOR, ERNAKULAM, KOCHI - 17, REP.
             BY HEAD LEGAL, BABU PATTATHANAM, AGED 40 YEARS,
             S/O.CHANDRAN, RESIDING AT DEVARAGAM, MANALUDI,
             RAMANATTUKARA P.O., PIN - 673 633.

             BY ADVS.
             P.SATHISAN
             DONA AUGUSTINE



RESPONDENTS:

     1       UNION OF INDIA
             DEPARTMENT OF INFORMATION AND TECHNOLOGY,
             SOUTH DELHI P.O., NEW DELHI - 110 003, REPRESENTED
             BY ITS SECRETARY.

     2       STATE OF KERALA
             REPRESENTED BY CHIEF SECRETARY, GOVERNMENT
             SECRETARIAT, THIRUVANANTHAPURAM P.O., PIN - 695
             001.

     3       SECRETARY
             LOCAL ADMINISTRATION DEPARTMENT, SECRETARIAT,
             THIRUVANANTHAPURAM P.O., PIN - 695 001.

     4       DIRECTOR OF MUNICIPALITIES
             SWARAJ BUILDING, NANDANKODE, KAWADIAR P.O.,
                                     12
WPC No.35316/2023 & con .cases

             THIRUVANANTHAPURAM - 695 003.

     5       MANJERI MUNICIPALITY
             MANJERI P.O., MALAPPURAM - 676 121, REP. BY ITS
             SECRETARY.

     6       THE SECRETARY
             MANJERI MUNICIPALITY, MANJERI P.O.,
              MALAPPURAM - 676 121.


             BY ADVS
             PRADEEP KUMAR JOHN, CGC
             SMT.K.R.DEEPA,SPECIAL GOVERNMENT PLEADER.


      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C). 35316/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                     13
WPC No.35316/2023 & con .cases

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                          WP(C) NO. 1598 OF 2022
PETITIONER:

             ATC TELECOM INFRASTRUCTURE PVT. LTD.,
             (FORMERLY KNWON AS WIRELESS TT INFO SERVICE
             LTD., ESSAR TELECOM INFRASTRUCTURE PVT. LTD. AND
             VIOM NETWORKS LTD.), ATC HOSUE, 65/1826-28,
             CHERAMANGALATH, SHENOY ROAD, KALOOR,
             ERNAKULAM, KOCHI-17, REPRESENTED BY HEAD
             LEAGAL, BABU PATTATHANAM, AGED 40 YEARS,
             S/O.CHANDRAN, RESIDING AT DRVARAGAM, MANALUDI,
             RAMANATTUKARA P.O., PIN-673 633.

             BY ADVS.
             P.SATHISAN
             DONA AUGUSTINE
             SHIBU B.S



RESPONDENTS:

     1       UNION OF INDIA,
             DEPARTMENT OF INFORMATION AND TECHNOLOGY,
             SOUTH DELHI P.O., NEW DELHI-110 003, REPRESENTED
             BY ITS SECRETARY.

     2       STATE OF KERALA,
             REPRESENTED BY CHIEF SECRETARY, GOVERNMENT
             SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001.

     3       SECRETARY, LOCAL ADMINISTRATION DEPARTMENT,
             SECRETARIAT, THIRUVANANTHAPURAM P.O., PIN-695
             001.

     4       DIRECTOR OF MUNICIPALITIES,
                                     14
WPC No.35316/2023 & con .cases

             SWARAJ BUILDINGS, NANDAKODE, KAWADIAR P.O.,
             THIRUVANANTHAPURAM-695 003.

     5       VADAKARA MUNICIPALITY,
             HHXM+5XX, PERINGADI VAYALIL, VADAKARA P.O.,
             KOZHIKODE-673 101, REPRESNETED BY ITS SECRETARY.

     6       THE SECRETARY, VADAKARA MUNICIPALITY,
             HHXM+5XX, PERINGADI VAYALIL, VADAKARA P.O.,
             KOZHIKODE-673 101.


             BY ADV SHRI.VISHNU PRADEEP, CGC
             SMT.K.R.DEEPA,SPECIAL GOVERNMENT PLEADER.



      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C).35316/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                    15
WPC No.35316/2023 & con .cases

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                         WP(C) NO. 11113 OF 2022
PETITIONER:

             ATC TELECOM INFRASTRUCTURE PVT. LTD.,
             (FORMERLY KNOWN AS WIRELESS TT INFO SERVICE
             LTD., ESSAR TELECOM INFRASTRUCTURE PVT. LTD. AND
             VIOM NETWORKS LTD.), ATC HOUSE, 65/1826-28,
             CHERAMANGALATH, SHENOY ROAD, KALOOR,
             ERNAKULAM, KOCHI-17, REPRESENTED BY HEAD LEGAL,
             BABU PATTATHANAM, AGED 40 YEARS, S/O.CHANDRAN,
             RESIDING AT DEVARAGAM, MANALUDI,
             RAMANATTUKARA P.O., PIN-673 633.

             BY ADVS.
             P.SATHISAN
             DONA AUGUSTINE



RESPONDENTS:

     1       UNION OF INDIA,
             DEPARTMENT OF INFORMATION AND TECHNOLOGY,
             SOUTH DELHI P.O., NEW DELHI-110 003, REPRESENTED
             BY ITS SECRETARY.

     2       STATE OF KERALA,
             REPRESENTED BY CHIEF SECRETARY, GOVERNMENT
             SECRETARIAT, THIRUVANANTHAPURAM P.O., PIN-695
             001.

     3       SECRETARY, LOCAL ADMINISTRATION DEPARTMENT,
             SECRETARIAT, THIRUVANANTHAPURAM P.O., PIN-695
             001.

     4       DIRECTOR OF MUNICIPALITIES,
                                     16
WPC No.35316/2023 & con .cases

             SWARAJ BUILDING, NANDANKODE, KAWADIAR P.O.,
             THIRUVANANTHAPURAM-695 003.

     5       KOLLAM MUNICIPALITY,
             KOLLAM MUNICIPAL OFFICE, NH 66, NEAR RAILWAY
             STATION, STAIDUM BACK ROAD, KARBALA, KOLLAM-691
             001, REPRESENTED BY ITS SECRETARY.

     6       THE SECRETARY,
             KOLLAM MUNICIPALITY, KOLLAM MUNICIPAL OFFICE,
             NH 66, NEAR RAILWAY STATION, STADIUM BACK ROAD,
             KARBALA, KOLLAM-691 001.

             BY ADVS.
             KARTHIK S.A., CGC
             SRI.M.K.CHANDRA MOHAN DAS,SC,KOLLAM MPT
             SMT.K.R.DEEPA,SPECIAL GOVERNMENT PLEADER.


      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C). 35316/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                    17
WPC No.35316/2023 & con .cases

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                         WP(C) NO. 11221 OF 2022
PETITIONER:

             ATC TELECOM INFRASTRUCTURE PVT. LTD.
             (FORMERLY KNOWN AS VIOM NETWORKS LTD), ATC
             HOUSE, 65/1826-28 CHERAMANGALATH, SHENOY ROAD,
             KALOOR, ERNAKULAM , KOCHI 17, REP. BY HEAD LEGAL,
             BABU PATTATHANAM, AGED 40 YEARS, S/O. CHANDRAN,
             RESIDING AT DEVARAGAM, MANALUDI,
             RAMANATTUKARA P.O., 673 633.

             BY ADVS.
             P.SATHISAN
             DONA AUGUSTINE
             SHIBU B.S



RESPONDENTS:

     1       UNION OF INDIA
             DEPARTMENT OF INFORMATION AND TECHNOLOGY,
             SOUTH DELHI P.O, NEW DELHI 110003, REPRESENTED
             BY ASSISTANT SOLICITOR GENERAL.

     2       STATE OF KERALA,
             REPRESENTED BY CHIEF SECRETARY, GOVERNMENT
             SECRETARIAT, THIRUVANANTHAPURAM 695 001.

     3       SECRETARY,
             LOCAL ADMINISTRATION DEPARTMENT , SECRETARIAT,
             THIRUVANANTHAPURAM P.O, 695 001.

     4       DIRECTOR OF MUNICIPALITES,
             SWARAJ BUILDING, NANDAN KODE, KAWADIAR POST,
             THIRUVANANTHAPURAM 695 003.
                                     18
WPC No.35316/2023 & con .cases


     5       TIRUR MUNICIPALITY,
             TRIKANDIYUR P.O., MALAPPURAM 676 104, REP. BY ITS
             SECRETARY.


     6       SECRETARY,
             TIRUR MUNICIPALITY, TRIKANDIYUR P.O.,
             MALAPPURAM 676 104.


             BY SENIOR PANEL COUNSEL SRI. T.C. KRISHNA
             BY SPECIAL GOVERNMENT PLEADER SMT. K.R.DEEPA.


      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C).35316/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                    19
WPC No.35316/2023 & con .cases

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                         WP(C) NO. 14049 OF 2022
PETITIONER:

             ATC TELECOM INFRASTRUCTURE PVT LTD
             (FORMERLY KNOWN AS ATC TELECOM TOWER
             CORPORATION AND ESSAR TELECOM INFRASTRUCTURE
             PVT. LTD., VIOM NETWORKS LTD AND WIRELESS TT
             INFO SERVICES LTD.), ATC HOUSE, 65/1826 28,
             CHERAMNAGALATH, SHENOY ROAD, KALOOR, KOCHI - 17
             REP. BY HEAD - LEGAL, BABUPATTATHANAM, AGED 40
             YEARS, S/O CHANDRAN, RESIDING AT DEVARAGAM,
             MANALUDI, RAMANATTUKARA P.O. PIN- 673633.

             BY ADVS.
             P.SATHISAN
             DONA AUGUSTINE



RESPONDENTS:

     1       UNION OF INDIA
             DEPARTMENT OF INFORMATION AND TECHNOLOGY,
             SOUTH DELHI P.O., NEW DELHI-110003, REPRESENTED
             BY ITS SECRETARY
     2       STATE OF KERALA
             REPRESENTED BY CHIEF SECRETARY, GOVERNMENT
             SECRETARIAT, THIRUVANANTHAPURAM P.O., PIN -
             695001.
     3       THE SECRETARY
             LOCAL ADMINISTRATION DEPARTMENT, SECRETARIAT,
             THIRUVANANTHAPURAM P.O., PIN- 695001.
     4       DIRECTOR OF MUNCIPALITIES,
             SWARAJ BUILDING,NANADANKODE,KOWDIAR POST
             THIRUVANANTHAPURAM-695 033.
     5       SHORNUR MUNCIPALITY,
                                     20
WPC No.35316/2023 & con .cases

             SHORNUR P.O,PALAKKAD-679121
             REP.BY ITS SECRETARY




     6       THE SECRETARY,
             SHORNUR MUNCIPALITY,
             SHORNUR.P.O,PALAKKAD-679121

             BY SENIOR PANEL COUNSEL SRI. T.C. KRISHNA.
             BY SPECIAL GOVERNMENT PLEADER SMT. K.R.DEEPA.


      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C).35316/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                    21
WPC No.35316/2023 & con .cases

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                         WP(C) NO. 31740 OF 2023
PETITIONER:

     1       ATC TELECOM INFRASTRUCTURE PVT. LTD
             (FORMERLY KNOWN AS WIRELESS TT INFO SERVICE
             LTD., ESSAR TELECOM INFRASTRUCTUREPVT LTD AND
             VIOM NETWORKS LTD.), ATC HOUSE, 65/1826-28,
             CHERAMANGALATH, SHENOY ROAD, KALOOR,
             ERNAKULAM, KOCHI - REP. BY HEAD LEGAL,
             MS.T.ANURADHA REDDY, AGED 48 YEARS, D/O
             T.S.N.LAKSHMI, HM TOWER, 1ST FLOOR, MAGRATH
             ROAD JUNCTION BRIGADE ROAD, ASHOK NAGAR,
             BENGALURU - 560001, PIN - 682017

     2       K. PAVITHRAN
             AGED 87 YEARS
             S/O. KARTHIKEYAN, CHETTIKUDI VEEDU,
             CHIRAKKADAVAM P.O., KAYAMKULAM- ., PIN - 690502

             BY ADVS.
             P.SATHISAN
             DONA AUGUSTINE
             JAVED HAIDER
             ABHIRAM SUNISH
             SHIBU B.S
             BIJU P.PAUL



RESPONDENTS:

     1       UNION OF INDIA,
             DEPARTMENT OF INFORMATION AND TECHNOLOGY,
             SOUTH DELHI P.O., NEW DELHI-, REPRESENTED BY ITS
             SECRETARY, PIN - 110003
                                     22
WPC No.35316/2023 & con .cases

     2       STATE OF KERALA
             GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM
             P.O., ., PIN - 695001

     3       SECRETARY
             LOCAL ADMINISTRATION DEPARTMENT, SECRETARIAT,
             THIRUVANANTHAPURAM P.O., PIN- ., PIN - 695001

     4       DIRECTOR OF MUNICIPALITIES
             SWARAJ BUILDING, NANDANKODE, KAWADIARP.O.,
             THIRUVANANTHAPURAM -, PIN - 695003

     5       KAYAMKULAM MUNICIPALITY
             KAYAMKULAM P.O., ALAPPUZHA, KERALA , REP. BY ITS
             SECRETARY, PIN - 690502

     6       THE SECRETARY
             KAYAMKULAM MUNICIPALITY, KAYAMKULAM P.O.,
             ALAPPUZHA, KERALA, PIN - 690502

             BY ADVS
             RAJAN T R
             SMT.DEEPA.K.R,SPECIAL GOVERNMENT PELADER
             SENIOR PANEL COUNSEL SRI. T.C.KRISHNA.



      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C).35316/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                    23
WPC No.35316/2023 & con .cases

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                 PRESENT
      THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN
 WEDNESDAY, THE 3RD DAY OF JULY 2024 / 12TH ASHADHA, 1946
                          WP(C) NO. 206 OF 2022
PETITIONER:

             ATC    TELECOM   INFRASTRUCTURE      PVT.   LTD.,
             (FORMERLY     KNOWN      AS    ESSAR     TELECOM
             INFRASTRUCTURE PVT LTD, AND VIOM NETWORKS LTD),
             ATC HOUSE, 65/1826-28, CHERAMANGALATH, SHENOY
             ROAD, KALOOR, ERNAKULAM, KOCHI 17, REP. BY HEAD
             LEGAL, BABU PATTATHANAM, AGED 40 YEARS, S/O.
             CHANDRAN, RESIDING AT DEVARAGAM, MANALUDI,
             RAMANATTUKARA P.O., 673 633.

             BY ADVS.
             P.SATHISAN
             DONA AUGUSTINE


RESPONDENTS:

     1       UNION OF INDIA,
             DEPARTMENT OF INFORMATION AND TECHNOLOGY,
             SOUTH DELHI P.O., NEW DELHI 110003, REPRESENTED
             BY ITS SECRETARY.

     2       STATE OF KERALA,
             REPRESENTED BY CHIEF SECRETARY, GOVERNMENT
             SECRETARIAT, THIRUVANANTHAPURAM P.O., 695 001

     3       SECRETARY,
             LOCAL ADMINISTRATION DEPARTMENT, SECRETARIAT,
             THIRUVANANTHAPURAM P.O., 695 001.

     4       DIRECTOR OF MUNICIPALITES,
             SWARAJ, BUILDING, NANDANKODE, KAWADIAR P.O.,
             THIRUVANANTHAPURAM 695 003.
                                     24
WPC No.35316/2023 & con .cases

     5       KASARAGOD MUNICIPALITY,
             KASARGOD P.O., 671 121, REP. BY ITS SECRETARY.

     6       THE SECRETARY,
             KASARAGOD MUNICIPALITY, KASARGODE P.O.,
             KASARGODE 671 121.


             BY ADVS.
             SHRI.VISHNU PRADEEP, CGC
             SHRI.MATHEW B. KURIAN, SC, KASARAGOD
             MUNICIPALITY
             VISHNU PRADEEP
             SMT.K.R.DEEPA,SPECIAL GOVERNMENT PLEADER.


      THIS     WRIT     PETITION   (CIVIL)   HAVING   COME   UP   FOR
ADMISSION ON 03.07.2024, ALONG WITH WP(C).35316/2023 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                       25
WPC No.35316/2023 & con .cases

                             JUDGMENT

Since common issues arise for consideration in these writ petitions, they are heard and disposed of by this common judgment.

2. M/s ATC Telecom Infrastructure Pvt. Ltd., the petitioner in these writ petitions, is an infrastructure service provider, providing passive telecom infrastructure for telecom service providers. For the purpose of establishing the passive telecom infrastructure, mobile telecommunication towers are constructed after obtaining permission from the respective Local Self-

Government Institutions under the provisions of the Kerala Panchayat Raj Act, 1994, the Kerala Municipality Act, 1994, and the Building Rules framed thereunder.

3. The mobile telecom towers were not subjected to 26 WPC No.35316/2023 & con .cases property tax previously. However, for the first time, mobile towers were brought within the property tax bracket in 2009 as per amendments to the respective Acts. In the year 2011, the State Government issued notifications bearing numbers 17/2011 and 19/2011, fixing upper and lower limits for imposing property taxes covering Panchayats and Municipalities w.e.f 14.01.2011.

4. Demand notices were issued by the Municipalities for payment of property tax for the telecom towers installed within their jurisdictional limits. The petitioner took the stand that the demands made were barred by limitation. However, the Municipalities took steps to recover the property tax from the petitioner. Accordingly, the petitioner has filed these writ petitions challenging the demand notices for property tax issued by the respective Municipalities in respect of the telecom towers 27 WPC No.35316/2023 & con .cases installed within their limits, inter alia, on the ground that the demands are made beyond the period of limitation for recovery of dues.

5. According to the petitioner, no assessment and demand can be made of the property tax in case of escaped assessment for a period of four years prior to the date of issuance of the notice as per the provisions of Section 282 of the Kerala Municipality Act, 1994. It is also contended that in view of Section 539 of the Kerala Municipality Act, no recovery of property tax can be effected from a person three years after the tax is assessed.

6. Heard Sri. P. Sathisan, the learned counsel for the petitioner, Smt. K.R. Deepa, learned Special Government Pleader and the learned standing counsel for respective Municipalities.

28

WPC No.35316/2023 & con .cases

7. Smt. Deepa submits that, if a tax is assessed, then no recovery can be effected beyond three years preceding the date of demand notice and if it is the case of escaped assessment, no tax can be assessed and demanded for a period earlier than four years from the date of notice of demand. Sri. Sathisan submits that the issue raised in these writ petitions is considered and decided by this Court in W.P (C) No. 13782/2022 and connected cases.

8. Section 282 of the Kerala Municipality Act, 1994 reads as follows:

"282. POWER TO ASSESS IN CASE OF ESCAPE FROM ASSESSMENT.-
Notwithstanding anything to the contrary contained in this Act or the rules made thereunder, where for any reason a person liable to pay any tax or fees leviable under this Chapter has escaped assessment in any half- year, the Secretary may at any time within four years from the date on 29 WPC No.35316/2023 & con .cases which such person should have been assessed, serve on him a notice assessing to the tax or fee due and demanding payment thereof within fifteen days from the date of such service and thereupon the provisions of this Act and the rules made thereunder shall, so far as may be, apply as if the assessment was made in the half-year to which the tax or fee relates.
Section 539 of the Kerala Municipality Act, 1994 reads as follows:
"539. LIMITATION FOR RECOVERY OF DUES.-- (1) No distraint shall be made, no suit shall be instituted and no prosecution shall be commenced in respect of any sum due to a Municipality under this Act after the expiration of a period of three years from the date on which distraint might first have been made, suit might first have been instituted, or prosecution might first have been commenced, as the case may be, in respect of such sum:
Provided that in the case of assessments made under section 282 the said period of three years shall be computed from the date on which distraint might have been made, suit 30 WPC No.35316/2023 & con .cases instituted, or prosecution commenced, after the assessment under the said section shall have been made. (2) Where any amount due to the Municipality has been barred by limitation under sub-section (1) due to the default of not taking steps at the appropriate time, and it is found in a lawful enquiry that it was lost due to the default of any officer or officers, the amount so lost to the Municipality shall be realised with twelve per cent interest thereon from such officer or officers."

9. Section 282 of the Kerala Municipality Act provides that the assessment could be done within four years from the date on which such person should have been assessed. Section 539 provides that the tax prior to three years cannot be collected by putting a distraint order. Therefore, going by Section 282 of the Kerala Municipality Act, the assessment of tax for a period could be done within four years from the last date of that Assessment Year. The demand notice could have been 31 WPC No.35316/2023 & con .cases issued within three years of making the assessment. In these cases, admittedly, no demand of the property tax in respect of the mobile towers erected by the petitioner was made within three years of making the assessment.

Therefore, the impugned demand notices are set aside.

The matter is remitted to the respective Municipalities, to issue fresh notice in respect of the property tax for the last four years from the date of the impugned notices and finalize the assessment in accordance with the law, after giving an opportunity of hearing to the petitioner.

Writ petitions are disposed of. All other issues raised in the writ petitions are left open.

Sd/-

MURALI PURUSHOTHAMAN JUDGE al/-+ 32 WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 35316/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF RELEVANT EXTRACT OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER COMPANY Exhibit P2 TRUE COPY OF THE PRINT OUT OF NOTIFICATION DATED 14.01.2021 Exhibit P2(a) TRUE COPY OF THE ENGLISH TRANSLATION Exhibit P3 TRUE COPY OF THE INTERIM ORDER IN W.P.C.NO.22723/2011 DATED 20.08.2011 Exhibit P4 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 5TH RESPONDENT DATED 13.10.2023 PERTAINING TO DOOR NO. 253/A Exhibit P4(a) TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 5TH RESPONDENT DATED 13.10.2023 PERTAINING TO DOOR NO. 221/C Exhibit P5 TRUE COPY OF THE OBJECTION DATED 18.07.2023 FILED TO DEMAND NOTICE ISSUED PERTAINING TO DOOR NO.221/C ALONG WITH ITS POSTAL RECEIPT Exhibit P5(a) TRUE COPY OF THE OBJECTION DATED 20.10.2023 FILED TO DEMAND NOTICE ISSUED PERTAINING TO DOOR NO.253(A) ALONG WITH ITS POSTAL RECEIPT Exhibit P6 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.14044/2022 DATED 19.04.2022 Exhibit P6(a) TRUE COPY OF THE LATEST ORDER EXTENDING THE INTERIM ORDER IN W.P. (C)NO.14044/2022 DATED 27.07.2023 33 WPC No.35316/2023 & con .cases Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.12729/2018 DATED 10.04.2018 Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.35145/2019 DATED 19.12.2019 Exhibit P9 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.28114/2020 DATED 16.12.2020 Exhibit P10 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.28401/2021 DATED 10.12.2021 34 WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 27822/2020 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF PRINT OUT OF NOTIFICATION DATED 14/01/2011.

EXHIBIT P2 TRUE ENGLISH TRANSLATION OF EXT.P1 NOTIFICATION.

EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.22723/2011 DATED 20/08/2011.

EXHIBIT P4 TRUE COPY OF DEMAND NOTICE OF PALAKKAD MUNICIPALITY FOR BUILDING NO.2063/12.

EXHIBIT P4(A) TRUE COPY OF THE DEMAND NOTICE OF PALAKKAD MUNICIPALITY FOR BUILDING NO.476.

EXHIBIT P4(B) TRUE COPY OF THE DEMAND NOTICE OF PALAKKAD MUNICIPALITY FOR BUILDING NO.222/6.

EXHIBIT P4(C) TRUE COPY OF THE DEMAND NOTICE OF PALAKKAD MUNICIPALITY FOR BUILDING NO.512/3.

EXHIBIT P4(D) TRUE COPY OF THE DEMAND NOTICE OF PALAKKAD MUNICIPALITY FOR BUILDING NO.1023/1.

EXHIBIT P5 TRUE COPY OF THE GO(MS) NO.14/2014/ITD DATED 15/03/2014.

EXHIBIT P6 TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 17/01/2020.

35

WPC No.35316/2023 & con .cases EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.12762/2018 DATED 11/04/2018.

EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.12729/2018 DATED 10/04/2018.

EXHIBIT P9 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.35145/2019 DATED 19/12/2019.

36

WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 700/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF RELEVANT EXTRACT OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER COMPANY.

EXHIBIT P2 TRUE COPY OF PRINT OUT OF NOTIFICATION DATED 14.01.2011.

EXHIBIT P2(A) TRUE ENGLISH TRANSLATION OF EXHIBIT P1 NOTIFICATION.

EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.22723/2011 DATED 20.08.2011. JUDGMENTS EXHIBIT P4 TRUE COPY OF DEMAND NOTICE OF MANJERI MUNICIPALITY DATED 25.09.2020.

EXHIBIT P5 TRUE COPY OF THE GO (MS) NO.14/2014/ITD DATED 15.03.2014.

EXHIBIT P6 TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 22.12.2020.

EXHIBIT P6(A) TRUE COPY OF POSTAL RECEIPT OF EXT.P6 DATED 22.12.2020.

EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.12762/2018 DATED 11.04.2018.

EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.12729/2018 DATED 10.04.2018.

EXHIBIT P9 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN 37 WPC No.35316/2023 & con .cases WPC NO.35145 OF 2019 DATED 19.12.2019.

EXHIBIT P10 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.28114 OF 2020 DATED 16.12.2020.

38

WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 1346/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF RELEVANT EXTRACT OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER COMPANY.

EXHIBIT P2 TRUE COPY OF PRINT PUT OF NOTIFICATION DATED 14.1.2011 EXHIBIT P2 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT P2 NOTIFICATION EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO 22723/2011 DATED 20.8.2011 EXHIBIT P4 TRUE COPY OF DEMAND NOTICE OF TRIPUNITHURA MUNICIPALITY DATED 17.6.2020 (BUILDING NO 422(A) AND ITS ENGLISH TRANSLATION EXHIBIT P4 (A) TRUE COPY OF DEMAND NOTICE OF TRIPUNITHURA MUNICIPALITY DATED 17.6.2020 (BUILDING NO 5539A) AND ITS ENGLISH TRANSLATION EXHIBIT P5 TRUE COPY OF THE GO(MS) NO 14/2014 ITD DATED 15.3.2014 EXHIBIT P6 TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 22.12.2020 (BUILDING NO 422 9A) AND ITS POSTAL RECEIPT EXHIBIT P6 (A) TRUE COPY OF OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 22.12.2020(BUILDING NO 553 9A) AND ITS POSTAL RECEIPT EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER PASSED 39 WPC No.35316/2023 & con .cases BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO 1276/2018 DATED 11.4.2018 EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO 12729/2018 DATED 10.4.2018 EXHIBIT P9 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO 35145 OF 2019 DATED 19.12.2019 EXHIBIT P10 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO 28114 OF 2020 DATED 16.12.2020 EXHIBIT P11 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO 700 OF 2021 DATED 11.1.2021 40 WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 1391/2021 PETITIONER EXHIBITS EXHIBIT P1 THE COPY OF RELEVANT EXTRACT OF THE CERTIFICATE OF REGISTRATION.

EXHIBIT P2 TRUE COPY OF PRINT OUT OF NOTIFICATION NO. S.O.(A) NO. 17/2011/LSD DATED 14.01.2011.

EXHIBIT P2 (A) TRUE ENGLISH TRANSLATION OF EXT. P2 NOTIFICATION.

EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 22723/2011 DATED 20.08.2011.

EXHIBIT P4 TRUE COPY OF DEMAND NOTICE NO. MTF NO.

31 OF PATHANAMTHITTA MUNICIPALITY DATED 24.02.2020 ALONG WITH ITS ENGLISH TRANSLATION.

EXHIBIT P4 (A) TRUE COPY OF THE DEMAND NOTICE NO. R1-

12178/2016 OF PATHANAMTHITTA MUNICIPALITY DATED 06.03.2020 ALONG WITH ITS ENGLISH TRANSLATION.

EXHIBIT P5 TRUE COPY OF THE G.O.(MS) NO.

14/2014/ITD DATED 15.03.2014.

EXHIBIT P6 TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 06.01.2020 ALONG WITH ITS POSTAL RECEIPT.

EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 12762/2018 DATED 11.04.2018.

EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN 41 WPC No.35316/2023 & con .cases WPC NO. 12729/2018 DATED 10.04.2018.

EXHIBIT P9 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA, IN WPC NO. 35145 OF 2019 DATED 19.12.2019.

EXHIBIT P10 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA, IN WPC NO. 28114 OF 2020 DATED 16.12.2020.

EXHIBIT P11 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 700 OF 2021 DATED 11.01.2021.

42

WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 28401/2021 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF RELEVANT EXTRACT OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER COMPANY DATED 25/1/2007.

Exhibit P2 TRUE COPY OF PRINT OUT OF NOTIFICATION DATED 14/01/2011.

Exhibit P2A TRUE ENGLISH TRANSLATION OF EXHIBIT P1 NOTIFICATION DATED 14/1/2011.

Exhibit P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WP(C) NO.22723/2011 DATED 20/08/2011.

Exhibit P4 TRUE COPY OF THE DEMAND NOTICE NO.R1.3829/2020 DATED 26/10/2021 ISSUED BY 5TH RESPONDENT.

Exhibit P4A TRUE COPY OF THE DEMAND NOTICE DATED 23/11/2021 ISSUED BY 5TH RESPONDENT COVERING PROPERTY IN SY.NO.292.

Exhibit P4B TRUE COPY OF THE DEMAND NOTICE DATED 23/11/2021 ISSUED BY 5TH RESPONDENT COVERING PROPERTY IN SY.NO.538/A. Exhibit P4C TRUE COPY OF THE DEMAND NOTICE DATED 23/11/2021 ISSUED BY 5TH RESPONDENT COVERING PROPERTY IN SY.NO.386/A. Exhibit P4D TRUE COPY OF THE DEMAND NOTICE DATED 23/11/2021 ISSUED BY 5TH RESPONDENT COVERING PROPERTY IN SY.NO.472/B/.

Exhibit P4E TRUE COPY OF THE DEMAND NOTICE DATED 23/11/2021 ISSUED BY 5TH RESPONDENT COVERING PROPERTY IN SY.NO.50/A. 43 WPC No.35316/2023 & con .cases Exhibit P4F TRUE COPY OF THE DEMAND NOTICE DATED 23/11/2021 ISSUED BY 5TH RESPONDENT COVERING PROPERTY IN SY.NO.105/W. Exhibit P4G TRUE COPY OF THE DEMAND NOTICE DATED 23/11/2021 ISSUED BY 5TH RESPONDENT COVERING PROPERTY IN SY.NO.50/D. Exhibit P5 TRUE COPY OF THE CHEQUES NO.24740 DATED 29/11/2021 ISSUED TO THE 5TH RESPONDENT.

Exhibit P6 TRUE COPY OF THE RECEIPT ISSUED BY THE 5TH RESPONDENT DATED 01/12/2021.


Exhibit P7                TRUE COPY OF OBJECTION SUBMITTED BY
                          THE   PETITIONER   BEFORE    THE 5TH
                          RESPONDENT DATED 23/11/2021.

Exhibit P8                TRUE COPY OF THE INTERIM ORDER PASSED

BY THE HON'BLE HIGH COURT OF KERALA IN W.P.(C) NO.12762/2018 DATED 11/04/2018.

Exhibit P9 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WP(C) NO.12729/2018 DATED 10/04/2018.

Exhibit P10 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WP(C) NO.35145 OF 2019 DATED 19/12/2019.

Exhibit P11 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WP(C) NO.28114 OF 2020 DATED 16/12/2020.

Exhibit P12 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WP(C) NO.700 OF 2021 DATED 11/01/2021.

44

WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 1598/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF RELEVANT EXTRACT OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER COMPANY.

Exhibit P2 TRUE COPY OF PRINT OUT OF NOTIFICATION DATED 14.01.2011.

Exhibit P2 A TRUE ENGLISH TRANSLATION OF EXHIBIT P1 NOTIFICATION.

Exhibit P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.22723/2011 DATED 20.08.2011.

Exhibit P4 TRUE COPY OF DEMAND NOTICE OF VADAKARA MUNICIPALITY DATED 21.04.2021 (BUILDING NO.1171).

Exhibit P5 TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 07.09.2021 (BUILDING NO.1171).

Exhibit P6 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.12762/2018 DATED 11.04.2018.

Exhibit P7 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.12729/2018 DATED 10.04.2018.

Exhibit P8 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA WPC NO.35145 OF 2019 DATED 19.12.2019.

Exhibit P9 TRUE COPY OF THE INTERIM ORDER PASSED 45 WPC No.35316/2023 & con .cases BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.28114 OF 2020 DATED 16.12.2020.

Exhibit P10 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.28401 OF 2021 DATED 18.12.2021.

46

WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 11113/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF RELEVANT EXTRACT OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER COMPANY.

Exhibit P2 TRUE COPY OF PRINT OUT OF NOTIFICATION DATED 14.01.2011.

Exhibit P2 A TRUE ENGLISH TRANSLATION OF EXHIBIT P1 NOTIFICATION.

Exhibit P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.22723/2011 DATED 20.08.2011.

Exhibit P4 TRUE COPY OF DEMAND NOTICE OF KOLLAM MUNICIPALITY DATED 09.02.2022 (BUILDING NO.43/1103).

Exhibit P4A TRUE COPY OF DEMAND NOTICE OF KOLLAM MUNICIPALITY DATED 09.02.2022 (BUILDING NO.44/310).

Exhibit P4 B TRUE COPY OF DEMAND NOTICE OF KOLLAM MUNICIPALITY DATED 09.02.2022 (BUILDING NO.26/1504).

Exhibit P4C TRUE COPY OF DEMAND NOTICE OF KOLLAM MUNICIPALITY DATED 09.02.2022 (BUILDING NO.36/1700 A).

Exhibit P4 D TRUE COPY OF DEMAND NOTICE OF KOLLAM MUNICIPALITY DATED 09.02.2022 (BUILDING NO.49/1968).

Exhibit P4 E TRUE COPY OF DEMAND NOTICE OF KOLLAM MUNICIPALITY DATED 09.02.2022 (BUILDING NO.4/941).

47

WPC No.35316/2023 & con .cases Exhibit P5 TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 18.03.2022 FOR EXT.P4 TO P4(E) DEMAND NOTICES.

Exhibit P6 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.12762/2018 DATED 11.04.2018.

Exhibit P7 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.12729/2018 DATED 10.04.2018.

Exhibit P8 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.35145 OF 2019 DATED 19.12.2019.

Exhibit P9 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.28114 OF 2020 DATED 16.12.2020.

Exhibit P10 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN WPC NO.28401 OF 2021 DATED 10.12.2021.

48

WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 11221/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF RELEVANT EXTRACT OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER COMPANY.

Exhibit P2 TRUE COPY OF PRINT OUT OF NOTIFICATION DATED 14.01.2011.

Exhibit P2 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT P2 NOTIFICATION.

Exhibit P3 TRUE COPY OF INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 22723/2011 DATED 20.08.2011.

Exhibit P4 TRUE COPY OF DEMAND NOTICE OF TIRUR MUNICIPALITY DATED 30.07.2021 (BUILDING NO. 31/320/AI).

Exhibit P4 (A) TRUE COPY OF DEMAND NOTICE OF TIRUR MUNICIPALITY DATED 30.07.2021 (BUILDING NO. 31/320/BI).

Exhibit P4 (B) TRUE COPY OF DEMAND NOTICE OF TIRUR MUNICIPALITY, DATED 30.07.2021 (BUILDING NO. 24/79A).

Exhibit P5 TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 07.09.2021 FOR EXT. P4 & P4 (A) DEMAND NOTICES.

Exhibit P5 (A) TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 07.09.2021 FOR EXT. P4( B) DEMAND NOTICE.

Exhibit P6 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN 49 WPC No.35316/2023 & con .cases WPC NO. 12762/2018 DATED 11.04.2018.

Exhibit P7 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 12729/2018 DATED 10.04.2018.

Exhibit P8 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 35145 OF /2019 DATED 19.12.2019.

Exhibit P9 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 28114/2020 DATED 16.12.2018.

Exhibit P10 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 28401 OF 2021 DATED 10.12.2021.

50

WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 14049/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE CERTIFICATE OF INCORPORATION OF THE PETITIONER COMPANY.

Exhibit P2 TRUE COPY OF PRINT OUT OF NOTIFICATION DATED 14.01.2011.

Exhibit P2(a) TRUE ENGLISH TRANSLATION OF EXT:P2 NOTIFICATION.

Exhibit P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN W.P.(C) NO.22723/2011 DATED 20.08.2011.

Exhibit P4 TRUE COPY OF DEMAND NOTICE OF SHORNUR MUNCIPALITY FOR BUILDING FOR BUILDING NO: 24/235/1(OLD No.96A) DATED 22.03.2022.

Exhibit P5 TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER PERTAINING TO DOOR NO. 5/569 DATED BEFORE THE 5TH RESPONDENT DATED 04-04-2022.

Exhibit P6 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN W.P(C).NO.12762/2018 DATED 11.04.2018.

Exhibit P7 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN W.P.(C) NO. 12729/2018 DATED 10.04.2018.

Exhibit P8 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN W.P.(C) NO.35145 OF 2019 DATED 19.12.2019.

51

WPC No.35316/2023 & con .cases Exhibit P9 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN W.P.(C) NO.28114 OF 2020 DATED 16.12.2020.

Exhibit P10 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE HIGH COURT OF KERALA IN W.P.(C) NO.28401 OF 2021 DATED 10.12.2021.

52

WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 31740/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF RELEVANT EXTRACT OF THE CERTIFICATE OF REGISTRATION DATED 17.06.2016 Exhibit P1(a) TRUE COPY OF THE POSSESSION CERTIFICATE ISSUED BY THE LOCAL AUTHORITY Exhibit P2 TRUE COPIES OF THE PRINT OUT OF NOTIFICATION DATED 14.01.2021 Exhibit P2(a) TRUE COPY OF THE ENGLISH TRANSLATION Exhibit P3 TRUE COPY OF THE INTERIM ORDER IN W.P.C.NO.22723/2011 DATED 20.08.2011 Exhibit P4 TRUE COPY OF THE DEMAND NOTICE DATED 30.06.2023 ISSUED FOR PETITIONER WITHIN LIMITS OF 5TH RESPONDENT Exhibit P5 TRUE COPY OF THE OBJECTION DATED 07.03.2023, FILED TO DEMAND NOTICES Exhibit P6 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.12762/2018 DATED 11.04.2018 Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.12729/2018 DATED 10.04.2018 Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.35145/2019 DATED 19.12.2019 Exhibit P9 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.28114/2020 DATED 16.12.2020 Exhibit P10 TRUE COPY OF THE INTERIM ORDER IN W.P. (C)NO.28401/2021 DATED 10.12.2021 53 WPC No.35316/2023 & con .cases APPENDIX OF WP(C) 206/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY RELEVANT EXTRACT OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER COMPANY.

Exhibit P2 TRUE COPY OF PRINT OUT OF NOTIFICATION DATED 14.01.2011.

Exhibit P2 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT PI NOTIFICATION.

Exhibit P3 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 22723/2011 DATED 20.08.2011.

Exhibit P4 TRUE COPY OF THE DEMAND NOTICE DATED 27.07.2021 ISSUED BY 5TH RESPONDENT.

Exhibit P4 (A) TRUE COPY OF DEMAND NOTICE DATED 16.08.2021 ISSUED BY 5TH RESPONDENT COVERING BUILDING ID 30224010021934.

Exhibit P4 (B) TRUE COPY OF THE DEMAND NOTICE DATED 16.08.2021 ISSUED BY 5TH RESPONDENT COVERING BUILDING ID 30224010020787.


Exhibit P5                TRUE COPY OF OBJECTION SUBMITTED BY
                          THE    PETITIONER   BEFORE  THE   5TH

RESPONDENT DATED 07.09.2021 REFERENCE TO K.S. ROAD TOWER SITE.

Exhibit P5 (A) TRUE COPY OF OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DATED 07.09.2021.

Exhibit P5 (B) TRUE COPY OF OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE 5TH 54 WPC No.35316/2023 & con .cases RESPONDENT DATED 07.09.2021 REFERENCE TO KASARGOD TOWER SITE.

Exhibit P6 TRUE COPY OF THE NOTICE NO. RI-15867/21 DATED 06.10.2021 ISSUED BY THE 5TH RESPONDENT.

Exhibit P7 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 12762/2018 DATED 11.04.2018.

Exhibit P8 TRUE COPY OF INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 12729/2018 DATED 10.04.2018.

Exhibit P9 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 35145 OF 2019 DATED 19.12.2019.

Exhibit P10 TRUE COPY OF INTERIM ORDER PASSED BY THE HONBLE HIGH COURT OF KERALA IN WPC NO. 28114 OF 2020 DATED 16.12.2020.