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Kerala High Court

Kapico Kerala Resorts Private Limited vs State Of Kerala on 30 March, 2023

Author: T.R.Ravi

Bench: T.R.Ravi

                     IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                      PRESENT
                       THE HONOURABLE MR. JUSTICE T.R.RAVI
         THURSDAY, THE 30TH DAY OF MARCH 2023 / 9TH CHAITHRA, 1945
                             WP(C) NO. 9076 OF 2023
PETITIONER:

     1        KAPICO KERALA RESORTS PRIVATE LIMITED
              HAVING ITS PRESENT REGISTERED OFFICE AT BUILDING NO.62/376,
              FIRST FLOOR, KOZHIPARAMBATH HOUSE,
              CHURCH LANDING ROAD, PIN - 682016
              REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE
              C. GUNASEKARAN
              BY ADVS.
              M.N.SANJITH
              JAISON JOSEPH
              A.P.SATHIAN
              ARCHANA RAMANAN
              VEENA VALLIKANTHAN

RESPONDENTS:

     1        STATE OF KERALA
              REPRESENTED BY THE SECRETARY TO GOVERNMENT,
              LOCAL SELF GOVERNMENT DEPARTMENT,
              GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001
     2        PANAVALLY GRAMA PANCHAYATH
              REPRESENTED BY SECRETARY,
              PANAVALLY P.O., ALAPPUZHA DISTRICT, PIN - 688566
     3        THE SECRETARY
              PANAVALLY GRAMA PANCHAYAT, PANAVALLY P.O.,
              ALAPPUZHA DISTRICT., PIN - 688566
              BY ADVS.
              SMT. THUSHARA JAMES, SR. GOVERNMENT PLEADER
              SMT. C.G.BINDU, STANDING COUNSEL

     THIS     WRIT    PETITION   (CIVIL)   HAVING   COME   UP   FOR   ADMISSION   ON
30.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WPC No.9076 of 2023
                                     2


                           T.R. RAVI, J.
                ------------------------------------
                   W.P.(C.) No.9076 of 2023
                ------------------------------------
             Dated this the 30th day of March, 2023

                               JUDGMENT

The writ petition has been filed praying for a direction to respondents 2 and 3 to intimate the amount payable by the petitioner towards full and final settlement of property tax for the buildings up-to-date and to grant all benefits including reduction of property tax payable for buildings lying idle/closed. There is also a prayer for quashing Exts.P1 to P59 and P61.

2. A statement has been filed by the Standing Counsel for the 2nd respondent, wherein it is stated that if the petitioner is willing to pay Rs.80,91,228/- towards the arrears of tax payable for the financial year 2013 first half to 2022 second half, as a One Time Settlement, the respondent will waive off the interest amounting to Rs.42,48,435/-.

3. The petitioner however, has also a claim that while granting the One Time Settlement, the respondent WPC No.9076 of 2023 3 should also waive off the penalty imposed.

4. The counsel for the respondent submitted that no such undertaking can be given since penalty is a different proceedings other than the assessment of tax.

5. The counsel for the petitioner in the above circumstances prayed that the petitioner may be permitted to avail the offer of One Time Settlement leaving open the question regarding penalty.

The writ petition is hence disposed of directing the petitioner to pay a sum of Rs.80,91,228/- on or before 31.03.2023 and on the receipt of the said amount, the respondent shall treat the claim towards the tax as satisfied by waiving of the interest portion of Rs.42,48,435/-. The rights of the petitioner as regards the claim for penalty are left open to be challenged in appropriate proceedings.

Sd/-

T.R.RAVI JUDGE SKP/30-03 H/O WPC No.9076 of 2023 4 APPENDIX OF WP(C) 9076/2023 PETITIONER'S EXHIBITS:

EXHIBIT P1 THE TRUE PHOTOCOPY OF THE LETTER DATED 05.01.2023 ISSUED BY RESPONDENT NO.3 EXHIBIT P2 THE TRUE PHOTOCOPY OF THE LETTER DATED 07.02.2023 ISSUED BY RESPONDENT NO.3 EXHIBIT P3 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.370.

EXHIBIT P4 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.371.

EXHIBIT P5 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.372.

EXHIBIT P6 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.373.

EXHIBIT P7 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.374.

EXHIBIT P8 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.374A.

EXHIBIT P9 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.375.

WPC No.9076 of 2023 5

EXHIBIT P10 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.376.

EXHIBIT P11 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.377.

EXHIBIT P12 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.378.

EXHIBIT P13 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.379.

EXHIBIT P14 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.380.

EXHIBIT P15 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.381.

EXHIBIT P16 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.382.

EXHIBIT P17 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.383.

EXHIBIT P18 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD WPC No.9076 of 2023 6 FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.384.

EXHIBIT P19 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.385.

EXHIBIT P20 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.386.

EXHIBIT P21 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.388.

EXHIBIT P22 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.389.

EXHIBIT P23 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.390.

EXHIBIT P24 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.391.

EXHIBIT P25 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.392.

EXHIBIT P26 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.393.

WPC No.9076 of 2023 7

EXHIBIT P27 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.394.

EXHIBIT P28 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.395.

EXHIBIT P29 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.396.

EXHIBIT P30 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.397.

EXHIBIT P31 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.398.

EXHIBIT P32 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.399.

EXHIBIT P33 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.400.

EXHIBIT P34 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.401.

EXHIBIT P35 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD WPC No.9076 of 2023 8 FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.402.

EXHIBIT P36 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.403 EXHIBIT P37 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.404.

EXHIBIT P38 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.405.

EXHIBIT P39 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.406.

EXHIBIT P40 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.407.

EXHIBIT P41 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.408.

EXHIBIT P42 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.409.

EXHIBIT P43 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.410.

WPC No.9076 of 2023 9

EXHIBIT P44 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.411.

EXHIBIT P45 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.411A.

EXHIBIT P46 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.412.

EXHIBIT P47 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.413.

EXHIBIT P48 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.414.

EXHIBIT P49 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.415.

EXHIBIT P50 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.416.

EXHIBIT P51 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.417.

EXHIBIT P52 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD WPC No.9076 of 2023 10 FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO419.

EXHIBIT P53 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.420.

EXHIBIT P54 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.421 EXHIBIT P55 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.422.

EXHIBIT P56 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.423.

EXHIBIT P57 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.424 EXHIBIT P58 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.425.

EXHIBIT P59 THE TRUE PHOTOCOPY OF THE REVENUE RECOVERY DEMAND NOTICE DATED 02.02.2023 ISSUED TO THE PETITIONER TOWARDS PROPERTY TAX FOR THE PERIOD FROM 2013 FIRST HALF TILL 2022 FIRST HALF ISSUED BY THE RESPONDENT NO.3 FOR BUILDING NO.426 EXHIBIT P60 THE TRUE PHOTOCOPY OF THE LETTER DATED 15.02.2023 ISSUED BY THE PETITIONER TO RESPONDENT NO.3 EXHIBIT P61 THE TRUE PHOTOCOPY OF THE LETTER DATED 17.02.2023 ISSUED TO THE PETITIONER BY WPC No.9076 of 2023 11 RESPONDENT NO.3 EXHIBIT P62 THE TRUE COPY OF THE RESOLUTION PASSED AT THE BOARD MEETING OF THE PETITIONER DATED 26.10.2019 AUTHORIZING MR. C. GUNASEKARAN TO REPRESENT THE PETITIONER RESPONDENTS' ANNEXURES:

ANNEXURE-R2(A) TRUE COPY OF THE JUDGMENT DATED 11.3.2022 IN W.P.(C) NO.10869/2014 OF THE HONOURABLE HIGH COURT OF KERALA ANNEXURE-R2(B) TRUE COPY OF THE STATEMENT OF ACCOUNT ISSUED BY THE 2ND RESPONDENT SHOWING AN ARREAR AMOUNT OF RS.80,91,228/- WITHOUT INTEREST ANNEXURE-R2(C) TRUE COPY OF THE STATEMENT OF DEMAND SHOWING THE TOTAL ARREARS OF TAX PAYABLE BY THE PETITIONER ISSUED BY SECRETARY, PANAVALLY GRAMA PANCHAYAT TRUE COPY P.A. TO JUDGE