Kerala High Court
St. Marys Hotels Pvt. Ltd vs The State Of Kerala on 10 April, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
W.P.(C) No.29844/2022 &Conn. Cases 1
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 29844 OF 2022
PETITIONER:
ROSAMMA THOMAS,
AGED 70 YEARS,W/O.K.T.THOMAS,
KULAPURATH VAYALIL HOUSE,
ETTUMANOOR VILLAGE, ETTUMANOOR.P.O.,
KOTTAYAM TALUK,
KOTTAYAM DISTRICT, PIN - 686631
BY ADVS.
SRI.V.RAJENDRAN (PERUMBAVOOR)
SRI.N.RAJESH
SRI.GOPAKUMAR P.
RESPONDENTS:
1 KOTTAYAM MUNICIPALITY,
MUNICIPALITY BUILDING, YMCA ROAD
KOTTAYAM, PIN - 686001
REP. BY SECRETARY,
2 THE SECRETARY,
KOTTAYAM MUNICIPALITY,YMCA ROAD,
KOTTAYAM, PIN - 686001
BY SRI.AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH W.P.(C) Nos.8590, 10624, 10768, 10835,
10845, 11107, 11117, 11130, 11150, 11165, 11178, 11193, 11724,
11855, 12283, 12473, 13547, 14110, 17132, 27155, 42408, 44269 OF
2023 AND 17563 & 33982 OF 2024, THE COURT ON 10.04.2025 DELIVERED
THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 2
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 8590 OF 2023
PETITIONERS:
1 KOTTAYAM MERCHANTS ASSOCIATION,
REG. NO. K.59/1960, ASSOCIATION BUILDING,
M.L ROAD,
KOTTAYAM, PIN - 686001
REPRESENTED BY PRESIDENT, KHADAR,
AGED 77, S/O.ABOOBACKER,
MAHE HOUSE, MANIKKUNNAM,
VELOOR KOTTAYAM-3,
2 JAIMY JOSEPH,
AGED 61 YEARS, S/O. JOSEPH,
KONDODICKAL HOUSE,
MUTTAMBALAM P.O, KOTTAYAM, PIN - 686004
3 BAIJU.S.,
AGED 62 YEARS, S/O. V.K SUKUMARAN,
OOTHIYIL HOUSE
THIRUVATHUKKAL, KOTTAYAM, PIN - 686003
4 NOUSHAD,
AGED 52 YEARS, S/O. IBRAHIM,
FAJR, THAZHATHANGADI
KOTTAYAM, PIN - 686005
5 THOMAS.A.A.,
AGED 63 YEARS, S/O. ABRAHAM,
ARACKKAL HOUSE,
OLESSA P.O, KOTTAYAM - 686014.
6 SANTHOSH P MANI,
AGED 56 YEARS, S/O.LATE MANI,
NADUVATH HOUSE,
PUTHUPPALLY.P.O,
KOTTAYAM TALUK - 686011.
W.P.(C) No.29844/2022 &Conn. Cases 3
2025:KER:31275
7 DOMINIC.V.G.,
AGED 45 YEARS, S/O. P.N GEORGE,
VALUPARAMBIL HOUSE,
PUTHENANGADY, KOTTAYAM, PIN - 686001
BY ADVS.
SRI.V.RAJENDRAN (PERUMBAVOOR)
SRI.N.RAJESH
SRI.GOPAKUMAR P.
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING, YMCA ROAD,
KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY, KOTTAYAM DISTRICT
3 SECRETARY,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM
KOTTAYAM DISTRICT, PIN - 686001
4 CHAIRMAN,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM,PIN - 686001
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI.AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C) NO.29844/2022 AND CONNECTED CASES,
THE COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 4
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 10624 OF 2023
PETITIONER:
T. BEENA, ALIAS BEENA VEERIAH REDDY,
AGED 62 YEARS, D/O. LATE THIRUVENKITAM,
PROPRIETOR, SEEMATTI' AT, K.K. ROAD,
KOTTAYAM,
RESIDING AT EARTH,
PERANDOOR ROAD, ELAMAKKARA P.O.,
COCHIN, PIN - 682026
BY ADVS.
SRI.K.SANEESH KUMAR
SMT.V.B.SANTHINI
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY THE SECRETARY,
DEPARTMENT OF LOCAL SELF GOVT. DEPARTMENT,
GOVT. SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
REPRESENTED BY ITS SECRETARY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD,
KOTTAYAM DISTRICT, PIN - 686001
3 THE SECRETARY,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM DISTRICT, PIN - 686001
W.P.(C) No.29844/2022 &Conn. Cases 5
2025:KER:31275
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI.AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 6
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 10768 OF 2023
PETITIONERS:
1 JOSEPH,
AGED 79 YEARS, S/O. THOMAS
KULAPPURATH HOUSE
ETTUMANOOR KARA, PERROR VILLAGE
PERUMBAIKADU P.O.,
KOTTAYAM TALUK, PIN - 686016
2 LALIMMA JOSEPH,
AGED 68 YEARS, W/O. JOSEPH
KULAPPURATH HOUSE, ETTUMANOOR KARA,
PERROR VILLAGE. PERUMBAIKADU P.O.,
KOTTAYAM TALUK, PIN - 686016
BY ADVS.
SRI.V.RAJENDRAN (PERUMBAVOOR)
SRI.N.RAJESH
SRI.GOPAKUMAR P.
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT,
3 SECRETARY,
KOTTAYAM MUNICIPALITY,
W.P.(C) No.29844/2022 &Conn. Cases 7
2025:KER:31275
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM - 686001,
KOTTAYAM DISTRICT
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI.AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 8
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 10835 OF 2023
PETITIONERS:
1 DON JOSEPH,
AGED 47 YEARS, S/O. LATE JOSEPH ABRAHAM,
PRAKKAT HILLS, MOOLAVATTOM,
KOTTAYAM MOOLAVATTOM P.O.,
KOTTAYAM DISTRICT, PIN - 686012
2 ROMU JOSEPH,
AGED 38 YEARS,S/O. LATE JOSEPH ABRAHAM,
PRAKKAT HILLS, MOOLAVATTOM,
KOTTAYAM, MOOLAVATTOM P.O.,
KOTTAYAM DISTRICT, PIN - 686012
BY ADVS.
SRI.V.RAJENDRAN (PERUMBAVOOR)
SRI.N.RAJESH
SRI.GOPAKUMAR P.
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY, KOTTAYAM DISTRICT
3 SECRETARY,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM,
W.P.(C) No.29844/2022 &Conn. Cases 9
2025:KER:31275
KOTTAYAM DISTRICT, PIN - 686001
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP© NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 10
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 10845 OF 2023
PETITIONER:
JACOB JOHN,
AGED 75 YEARS, S/O.V.C JOHN,
VETTIYIL HOUSE,
STADIUM ROAD, NAGAMBADAM P.O.,
KOTTAYAM, PIN - 686001
BY ADVS.
SRI.V.RAJENDRAN (PERUMBAVOOR)
SRI.N.RAJESH
SRI.GOPAKUMAR P.
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY, KOTTAYAM DISTRICT,
3 SECRETARY,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM,
KOTTAYAM DISTRICT, PIN - 686001
BY SMT.DEEPA K.R.,SPL. GOVT. PLEADER
SRI.AJIT JOY, SC, KOTTAYAM MUNICIPALITY
W.P.(C) No.29844/2022 &Conn. Cases 11
2025:KER:31275
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 12
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 11107 OF 2023
PETITIONER:
ISLAMIC MISSION TRUST,
SANTHAPURAM, PATTIKKAD,
PERINTHALMANNA,
MALAPPURAM DISTRICT-679375
REPRESENTED BY ITS AUTHORIZED SIGNATORY,
PREETHEESH,
AGED 37 YEARS, S/O. BALAKRISHNAN,
MANGADU PARAMBATH. MANALAYA POST,
PERINTHALMANNA,
MALAPPURAM DISTRICT, PIN - 679357
BY ADVS.
SRI.R.REJI
SRI.M.V.THAMBAN
SRI.B.BIPIN
SRI.ARUN BOSE
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT
3 THE SECRETARY,
KOTTAYAM MUNICIPALITY,
W.P.(C) No.29844/2022 &Conn. Cases 13
2025:KER:31275
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT.
4 THE CHAIRMAN,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM,
KOTTAYAM DISTRICT, PIN - 686001
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.03.2025, ALONG WITH WP(C) NO.29844/2022 AND CONNECTED CASES,
THE COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 14
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 11117 OF 2023
PETITIONER:
ISLAMIC MISSION TRUST,
SANTHAPURAM, PATTIKKAD,
PERINTHALMANNA,
MALAPPURAM DISTRICT, PIN -679375
REPRESENTED BY ITS AUTHORIZED SIGNATORY, PREETHEESH,
AGED 37 YEARS, S/O. BALAKRISHNAN,
MANGADU PARAMBATH, MANALAYA POST,
PERINTHALMANNA,
MALAPPURAM DISTRICT, PIN - 679357
BY ADVS.
SRI.R.REJI
SRI.M.V.THAMBAN
SMT.THARA THAMBAN
SRI.B.BIPIN
SRI.ARUN BOSE
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM-686001,
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT.
3 THE SECRETARY,
KOTTAYAM MUNICIPALITY,
W.P.(C) No.29844/2022 &Conn. Cases 15
2025:KER:31275
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY, KOTTAYAM DISTRICT,
4 THE CHAIRMAN,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING, YMCA ROAD,
KOTTAYAM DISTRICT, PIN - 686001
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.03.2025, ALONG WITH WP(C).29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 16
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 11130 OF 2023
PETITIONER:
ISLAMIC MISSION TRUST,
SANTHAPURAM, PATTIKKAD,
PERINTHALMANNA,
MALAPPURAM DISTRICT,PIN - 679325,
REPRESENTED BY ITS AUTHORIZED SIGNATORY, PREETHEESH,
AGED 37 YEARS, S/O.BALAKRISHNAN,
MANGADU PARAMBATH, MANALAYA POST,
PERINTHALMANNA,
MALAPPURAM DISTRICT, PIN - 679357
BY ADVS.
SRI.R.REJI
SRI.M.V.THAMBAN
SMT.THARA THAMBAN
SRI.B.BIPIN
SRI.ARUN BOSE
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT,
3 THE SECRETARY,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
W.P.(C) No.29844/2022 &Conn. Cases 17
2025:KER:31275
YMCA ROAD, KOTTAYAM PIN - 686001
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT,
4 THE CHAIRMAN,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD,
KOTTAYAM DISTRICT, PIN - 686001
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.03.2025, ALONG WITH WP(C).29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 18
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 11150 OF 2023
PETITIONER:
ISLAMIC MISSION TRUST,
SANTHAPURAM, PATTIKKAD,
PERINTHALMANNA,
MALAPPURAM DISTRICT,PIN - 679325,
REPRESENTED BY ITS AUTHORIZED SIGNATORY,
PREETHEESH,
AGED 37 YEARS, S/O.BALAKRISHNAN,
MANGADU PARAMBATH, MANALAYA POST,
PERINTHALMANNA,
MALAPPURAM DISTRICT, PIN - 679357
BY ADVS.
SRI.R.REJI
SRI.ARUN BOSE
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT,
3 THE SECRETARY,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
W.P.(C) No.29844/2022 &Conn. Cases 19
2025:KER:31275
YMCA ROAD, KOTTAYAM, PIN - 686001
4 THE CHAIRMAN,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING
YMCA ROAD, KOTTAYAM DISTRICT - 686001
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.03.2025, ALONG WITH WP(C) NO.29844/2022 AND CONNECTED CASES,
THE COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 20
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 11165 OF 2023
PETITIONER:
ISLAMIC MISSION TRUST,
SANTHAPURAM, PATTIKKAD,
PERINTHALMANNA,
MALAPPURAM DISTRICT,PIN - 679325,
REPRESENTED BY ITS AUTHORIZED SIGNATORY, PREETHEESH,
AGED 37 YEARS, S/O.BALAKRISHNAN,
MANGADU PARAMBATH, MANALAYA POST,
PERINTHALMANNA,
MALAPPURAM DISTRICT, PIN - 679357
BY ADVS.
SRI.R.REJI
SRI.M.V.THAMBAN
SMT.THARA THAMBAN
SRI.B.BIPIN
SRI.ARUN BOSE
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT,
3 THE SECRETARY,
W.P.(C) No.29844/2022 &Conn. Cases 21
2025:KER:31275
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT,
4 THE CHAIRMAN,
KOTTAYAM MUNICIPALITY,
MUNCIPAL OFFICE BUILDING, YMCA ROAD,
KOTTAYAM DISTRICT, PIN - 686001
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.03.2025, ALONG WITH WP(C) NO.29844/2022 AND CONNECTED CASES,
THE COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 22
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 11178 OF 2023
PETITIONER:
ISLAMIC MISSION TRUST,
SANTHAPURAM, PATTIKKAD,
PERINTHALMANNA,
MALAPPURAM DISTRICT,PIN - 679325,
REPRESENTED BY ITS AUTHORIZED SIGNATORY, PREETHEESH,
AGED 37 YEARS, S/O.BALAKRISHNAN,
MANGADU PARAMBATH, MANALAYA POST,
PERINTHALMANNA,
MALAPPURAM DISTRICT, PIN - 679357
BY ADVS.
SRI.R.REJI
SRI.M.V.THAMBAN
SMT.THARA THAMBAN
SRI.B.BIPIN
SRI.ARUN BOSE
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT,
3 THE SECRETARY,
KOTTAYAM MUNICIPALITY,
W.P.(C) No.29844/2022 &Conn. Cases 23
2025:KER:31275
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
4 THE CHAIRMAN,
KOTTAYAM MUNICIPALITY,
MUNCIPAL OFFICE BUILDING, YMCA ROAD,
KOTTAYAM DISTRICT, PIN - 686001
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 24
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 11193 OF 2023
PETITIONER:
ISLAMIC MISSION TRUST,
SANTHAPURAM, PATTIKKAD,
PERINTHALMANNA,
MALAPPURAM DISTRICT,PIN - 679325,
REPRESENTED BY ITS AUTHORIZED SIGNATORY, PREETHEESH,
AGED 37 YEARS, S/O.BALAKRISHNAN,
MANGADU PARAMBATH, MANALAYA POST,
PERINTHALMANNA,
MALAPPURAM DISTRICT, PIN - 679357
BY ADVS.
SRI.R.REJI
SRI.M.V.THAMBAN
SMT.THARA THAMBAN
SRI.B.BIPIN
SRI.ARUN BOSE
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT.
3 THE SECRETARY,
KOTTAYAM MUNICIPALITY,
W.P.(C) No.29844/2022 &Conn. Cases 25
2025:KER:31275
MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, PIN - 686001
REPRESENTED BY SECRETARY,
KOTTAYAM DISTRICT.
4 THE CHAIRMAN,
KOTTAYAM MUNICIPALITY,
MUNCIPAL OFFICE BUILDING, YMCA ROAD,
KOTTAYAM DISTRICT, PIN - 686001.
BY ADVS.
SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI.AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 26
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 11724 OF 2023
PETITIONERS:
1 K.V. PUNOOSE,
AGED 82 YEARS, S/O. VARGHESE,
KOTTUKULAM, PATHAMUTTOM,
KOTTAYAM, PIN - 686532
2 SHIBU PUNOOSE,
AGED 62 YEARS, S/O. K.P. PUNNAN,
KOTTUKULAM, THRIKOTHAMANGALAM,
KOTTAYAM, PIN - 686011
3 GEORGE PUNOOSE,
AGED 36 YEARS, S/O PUNOOSE GEORGE,
DHARA STREET, ERAYILKADAVU,
KOTTAYAM, PIN - 686001
4 NAVEEN JOHN PUNOOSE,
AGED 34 YEARS, S/O. PUNOOSE GEORGE,
KOTTUKYLAM HOUSE, DHARA STREET,
ERAYILKADAVU, KOTTAYAM, PIN - 686001
5 NITHIN JOHNA PUNNOOSE,
AGED 31 YEARS, S/O. PUNOOSE GEORGE,
DHARA STREET, ERAYILKADAVU,
KOTTAYAM, PIN - 686001
6 MINI SUSAN GEORGE,
AGED 58 YEARS, W/O. PUNOOSE GEORGE,
KOTTUKYLAM HOUSE,
DHARA STREET, ERAYILKADAVU,
KOTTAYAM, PIN - 686001
7 THARUN GEORGE,
AGED 36 YEARS, S/O. K. GEORGE
KOTTUKYLAM HOUSE,
PATHAMUTTOM, KOTTAYAM, PIN - 686532
W.P.(C) No.29844/2022 &Conn. Cases 27
2025:KER:31275
8 LEENA PAUL,
AGED 59 YEARS, W/O. SHIBU PUNNAN,
KOTTUKULAM,
THRIKOTHAMANGALAM, KOTTAYAM, PIN - 686011
9 ABRAHAM PUNNAN,
AGED 30 YEARS, S/O. SHIBU PUNNAN,
KOTTUKULAM,
THRIKOTHAMANGALAM, KOTTAYAM, PIN - 686011
BY ADVS.
SRI.S.NIDHEESH
ADV.KUNJAPPEASOW RAINGE
RESPONDENTS:
1 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE, KOTTAYAM, PIN - 686001
REPRESENTED BY ITS SECRETARY
2 THE SECRETARY,
KOTTAYAM MUNICIPALITY, MUNICIPAL OFFICE,
KOTTAYAM, PIN - 686001
BY SRI.AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C).29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 28
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 11855 OF 2023
PETITIONERS:
1 ABRAHAM C. PARANGOTU,
AGED 30 YEARS
PARANGOTU HOUSE,
MOOLAVATTOM P.O., KOTTAYAM, PIN - 686013
2 T.P.KURUVILA,
AGED 75 YEARS, S/O.T.S.PHILIPH,
THAMARAPALLIL HOUSE,
A5, INDIRA NAGAR, DEVALOKAM P.O.,
KOTTAYAM, PIN - 686004
3 LOVIS KURUVILA,
W/O.T.P.KURUVILA,
THAMARAPALLIL HOUSE,
A5, INDIRA NAGAR, DEVALOKAM P.O.,
KOTTAYAM, PIN - 686004
4 PHILIPH KURUVILA,
S/O.T.P.KURUVILA,
THAMARAPALLIL HOUSE,
A5, INDIRA NAGAR, DEVALOKAM P.O.,
KOTTAYAM, PIN - 686004
5 SAJINI JACOB,
AGED 68 YEARS
PUKADIYIL HOUSE,
NAGAMPADAM P.O., KOTTAYAM, PIN - 686001
6 OOMMEN VARGHESE,
AGED 64 YEARS, S/O V.P. VARGHESE,
VADAKKEDATHU VARKKAPALLIL,
ERAVIPERUR, THIRUVALLA, PIN - 689101
7 ROSHAN GEORGE,
AGED 38 YEARS, S/O.K.GEORGE,
W.P.(C) No.29844/2022 &Conn. Cases 29
2025:KER:31275
PATHAMUTTAM, KOTTAYAM, PIN - 686001
8 ANEESH JACOB,
S/O.JACOB,
PATHAMUTTAM, KOTTAYAM, PIN - 686001
9 PUNOOSE GEORGE,
AGED 64 YEARS, S/O.GEORGE ABRAHAM,
DHARA STREET, ERAYIL KADAVU,
KOTTAYAM., PIN - 686001
0 DEEPAK. K. REGHUNATH,
AGED 36 YEARS, S/O. K.K. REGHU,
KUTTICKAL HOUSE,
PANACHIKKADU P.O., PANACHIKKADU VILLAGE,
KOTTAYAM, PIN - 686533
BY ADVS.
SRI.S.NIDHEESH
ADV.KUNJAPPEASOW RAINGE
RESPONDENTS:
1 THE KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE, KOTTAYAM, PIN - 686001
REPRESENTED BY ITS SECRETARY.
2 THE SECRETARY,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE, KOTTAYAM, PIN - 686001
BY SRI.AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 30
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 12283 OF 2023
PETITIONERS:
1 KURIAN ABRAHAM,
AGED 72 YEARS, S/O. ABRAHAM,
AMBAKUZHY HOUSE,
CHENGALAM SOUTH P.O., KOTTAYAM, PIN - 686503
2 MARYKUTTY ABRAHAM,
AGED 70 YEARS, W/O. KURIAN ABRAHAM,
AMBAKUZHY HOUSE,
CHENGALAM SOUTH.P.O.,
KOTTAYAM, PIN - 686503
3 BOBBY ABRAHAM,
S/O. KURIAN ABRAHAM,
AMBAKUZHY HOUSE,
CHENGALAM SOUTH P.O., KOTTAYAM, PIN - 686503
4 BONNEY JOSPEH ABRAHAM,
S/O KURIAN ABRAHAM,
AMBAKUZHY HOUSE,
CHENGALAM SOUTH.P.O, KOTTAYAM, PIN - 686503
BY ADVS.
SRI.S.NIDHEESH
ADV.KUNJAPPEASOW RAINGE
RESPONDENTS:
1 THE KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE, KOTTAYAM, PIN - 686001
REPRESENTED BY ITS SECRETARY.
W.P.(C) No.29844/2022 &Conn. Cases 31
2025:KER:31275
2 THE SECRETARY,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE, KOTTAYAM, PIN - 686001
BY SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 32
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 12473 OF 2023
PETITIONER:
GEORGE JACOB,
PURACKAL HOUSE,
NEAR THAMARASSERY TEMPLE,
MANGANAM P.O., KOTTAYAM-686018
BY ADVS.
SRI.ABRAHAM JOSEPH MARKOS
SRI.P.G.CHANDAPILLAI ABRAHAM
SRI.ALEXANDER JOSEPH MARKOS
SRI.SHARAD JOSEPH KODANTHARA
SRI.JOHN VITHAYATHIL
SRI.AIBEL MATHEW SIBY
RESPONDENTS:
1 STATE OF KERALA,
LOCAL SELF GOVERNMENT DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM-695001,
REPRESENTED BY ITS SECRETARY
2 KOTTAYAM MUNICIPALITY,
KOTTAYAM P.O., PIN-686 001,
REPRESENTED BY ITS SECRETARY
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 33
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 13547 OF 2023
PETITIONER:
BOBBY MANI,
AGED 61 YEARS, S/O. M.O. MANI,
THANNICKAL,
PAKKIL P.O., KOTTAYAM-686012
BY ADVS.
SRI.S.NIDHEESH
ADV.KUNJAPPEASOW RAINGE
RESPONDENTS:
1 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE, KOTTAYAM-686001
REPRESENTED BY ITS SECRETARY
2 THE SECRETARY,
KOTTAYAM MUNICIPALITY, MUNICIPAL OFFICE,
KOTTAYAM-686001
BY SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 34
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 14110 OF 2023
PETITIONERS:
1 JOHN JOSEPH,
AGED 59 YEARS, S/O. T.J. JOSEPH,
KUDAKASSERIL,
KOLLADU P.O., KALATHIKADAVU,
KOTTAYAM- 686579
2 JOSE MATHEW,
AGED 54 YEARS, S/O. K.J. MATHEW,
KUDAKASSERIL,
MUTTAMBALAM P.O., KOTTAYAM-686002
3 LIJI SAJAN,
W/O. SAJAN ABRAHAM,
PADANILATH HOUSE,
PAKKIL P.O., KOTTAYAM-686012
BY ADVS.
SRI.S.NIDHEESH
ADV.KUNJAPPEASOW RAINGE
RESPONDENTS:
1 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE, KOTTAYAM-686001
REPRESENTED BY ITS SECRETARY
2 THE SECRETARY,
KOTTAYAM MUNICIPALITY, MUNICIPAL OFFICE,
W.P.(C) No.29844/2022 &Conn. Cases 35
2025:KER:31275
KOTTAYAM-686001
BY SRI.AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 36
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 17132 OF 2023
PETITIONERS:
1 FR. JOBY ALEX CMI,
FR. SUPERIOR, DEEPIKA,
CMI ST. THOMAS CENTER, KOTTAYAM-686001
2 JOSE YOUSEF ABRAHAM.,
AGED 63 YEARS, S/O IBRAHIM YOUSEF,
THANNICKAL, KOLLADU.P.O, KOTTAYAM-686004
BY ADV S.NIDHEESH
RESPONDENTS:
1 THE KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE, KOTTAYAM-686001,
REPRESENTED BY ITS SECRETARY
2 THE SECRETARY.,
KOTTAYAM MUNICIPALITY, MUNICIPAL OFFICE,
KOTTAYAM-686001
BY SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 37
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 27155 OF 2023
PETITIONERS:
1 JACOB KURIAN @ JACOB,
AGED 65 YEARS, S/O VARGHESE KURIAN,
MYLAKKATTU HOUSE,
RUBBER BOARD.P.O., KOTTAYAM, PIN - 686009
2 GRACYKUTTY VARGHESE,
GRACE NIVAS,
RUBBER BOARD.P.O., KOTTAYAM, PIN - 686009
BY ADV V.B.PREMACHANDRAN
RESPONDENTS:
1 THE KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE, KOTTAYAM, PIN - 686001
REPRESENTED BY ITS SECRETARY,
2 THE SECRETARY,
KOTTAYAM MUNICIPALITY, MUNICIPAL OFFICE,
KOTTAYAM, PIN - 686001
BY SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 38
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 42408 OF 2023
PETITIONER:
ADV. K.KARJET,
AGED 54 YEARS, S/O.ESOW,
KODUVATH HOUSE,
KOLLAD.P.O, KOTTAYAM, PIN - 686004
BY ADV S.NIDHEESH
RESPONDENTS:
1 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE, KOTTAYAM PIN - 686001
REPRESENTED BY ITS SECRETARY,
2 THE SECRETARY,
KOTTAYAM MUNICIPALITY, MUNICIPAL OFFICE,
KOTTAYAM, PIN - 686001
BY SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 39
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 44269 OF 2023
PETITIONERS:
1 CHERIAN KARIYAKULATH VARGHESE,
AGED 52 YEARS, S/O. SRI. VARGHESE,
EK BUILDINGS, CHANTHAKADAVU, M L ROAD,
KOTTAYAM, KERALA, PIN - 686532
2 NEWS GRAPHICS,
E K BUILDING, CHANTHAKADAVU,
M L ROAD, KOTTAYAM, KERALA,
REPRESENTED BY ITS PROPRIETOR
SRI. CHERIAN KARIYAKULATH VARGHESE,
SON OF SRI. VARGHESE, AGED 55 YEARS,
KARIYAKULATH PUTHENPURAYIL HOUSE,
PATHAMUTTOM P.O., KOTTAYAM,
KERALA, PIN - 686532
BY ADV LUKE J CHIRAYIL
RESPONDENTS:
1 STATE OF KERALA,
REPRESENTED BY PRINCIPAL SECRETARY TO LOCAL
ADMINISTRATION DEPARTMENT, SECRETARIAT,
THIRUVANATHAPURAM, KERALA, PIN - 695001
2 KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING, YMCA ROAD,
KOTTAYAM, KERALA, PIN - 686001
REPRESENTED BY ITS SECRETARY,
3 THE SECRETARY,
KOTTAYAM MUNICIPALITY, MUNICIPAL OFFICE BUILDING,
YMCA ROAD, KOTTAYAM, KERALA, PIN - 686001
W.P.(C) No.29844/2022 &Conn. Cases 40
2025:KER:31275
4 THE CHAIRMAN,
KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE BUILDING, YMCA ROAD,
KOTTAYAM, KERALA, PIN - 686001
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
SRI. AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 41
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 17563 OF 2024
PETITIONERS:
1 GEORGE KURIAN,
AGED 43 YEARS,S/O KURIAN GEORGE,
NIRAVATH HOUSE,
VADAVATHOOR P.O., KOTTAYAM, PIN - 686010
2 SUSY KURIAN,
AGED 78 YEARS, W/O.KURIAN GEORGE,
NIRAVATH HOUSE,
VADAVATHOOR P.O., KOTTAYAM, PIN - 686010
BY ADV S.NIDHEESH
RESPONDENTS:
1 THE KOTTAYAM MUNICIPALITY,
MUNICIPAL OFFICE, KOTTAYAM,PIN - 686001
REPRESENTED BY ITS SECRETARY
2 THE SECRETARY,
KOTTAYAM MUNICIPALITY, MUNICIPAL OFFICE,
KOTTAYAM, PIN - 686001
BY SRI.AJIT JOY, SC, KOTTAYAM MUNICIPALITY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 42
2025:KER:31275
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947
WP(C) NO. 33982 OF 2024
PETITIONERS:
1 ST. MARYS HOTELS PVT. LTD,
ST. MARY'S TOWERS, MUTHOOR PO.,
THIRUVALLA, PIN - 689107
REPRESENTED BY ITS MANAGING DIRECTOR,
T.O. ALEYAS,
2 T.O ALEYAS,
AGED 63 YEARS, S/O ONNITHAN,
RESIDING AT THOTTATHIL HOUSE,
MUTHOOR P.O., THIRUVALLA,
PATHANAMTHITTA DISTRICT, PIN - 689107
BY ADVS.
SRI.K.N.RADHAKRISHNAN(THIRUVALLA)
SMT.ANJU SUSAN REJI
RESPONDENTS:
1 THE STATE OF KERALA,
REP. BY THE SECRETARY TO THE GOVERNMENT,
LOCAL SELF GOVERNMENT DEPARTMENT,
GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695001
2 THE KOTTAYAM MUNICIPALITY,
KOTTAYAM P.O.,
KOTTAYAM DISTRICT, PIN - 686001
REPRESENTED BY SECRETARY
BY SMT.DEEPA K.R., SPL. GOVT. PLEADER
BY SRI.AJIT JOY, SC, KOTTAYAM MUNICIPALITY
W.P.(C) No.29844/2022 &Conn. Cases 43
2025:KER:31275
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.03.2025, ALONG WITH WP(C)NO.29844/2022 AND CONNECTED CASES, THE
COURT ON 10.04.2025 DELIVERED THE FOLLOWING:
W.P.(C) No.29844/2022 &Conn. Cases 1
2025:KER:31275
BECHU KURIAN THOMAS, J.
--------------------------------
W.P.(C) No.29844 of 2022
W.P.(C) No.8590, 10624, 10768, 10835, 10845, 11107, 11117,
11130, 11150, 11165, 11178, 11193, 11724, 11855, 12283,
12473, 13547, 14110, 17132, 27155, 42408 & 44269 of 2023,
W.P.(C) No.17563 & 33982 of 2024.
---------------------------------
Dated this the 10th day of April, 2025
COMMON JUDGMENT
Petitioners in all these writ petitions are owners of commercial buildings situated in Kottayam Municipality. They challenge the demand notices issued to them demanding property tax for their respective buildings.
In some of the writ petitions, the Government Order dated 06-03-2019, directing collection of property tax on plinth area basis from 01-04-2016 is also challenged.
2. W.P.(C) No. 29844 of 2022 is treated as the leading case in this batch of writ petitions. Petitioner in the said writ petition is the owner of two buildings in Kottayam and had been paying property tax upto second half of 2021-22. However, in 2022, she was served with two demand notices for property tax for a period of five years i.e., from 2016-17 onwards. According to the petitioner, the demand notices have been issued without complying with the procedure prescribed by law for assessing property tax and that tax W.P.(C) No.29844/2022 &Conn. Cases 2 2025:KER:31275 has been demanded with retrospective effect, with one hundred percent hike from the existing rate of tax. Petitioner also alleges that demand has been made without even giving credit to the tax already paid till the second half of 2021-22. Petitioner has also pleaded that the demand of property tax is barred by limitation and that tax has been assessed without following the requirements of law and hence the demands are unenforceable.
3. In W.P.(C) No.8590 of 2023 and a few other cases, apart from challenging the mode of assessment, it is also pleaded that the demand notices have not been issued in the form prescribed under the Rules and hence the demand notices are without authority of law. In some of the petitions, petitioners have sought for directions to conduct a fresh assessment of property tax for the buildings involved therein as per the provisions of the applicable statutory provisions. Petitioner in W.P.(C) No.10624 of 2023, has also challenged the Government Order dated 06-03-2019, permitting levy of property tax with effect from 01-04-2016.
4. In the counter affidavit dated 20-11-2023, the respondent Municipality has averred that the statute provides for an efficacious alternative remedy to challenge the demand notice and that the petitioners ought to be relegated to pursue the said remedy. It is pleaded that the date of levy of revised property tax as per the Kerala Municipality (Property Tax, Service Cess, and Surcharge) Rules 2011, (for short 'the Rules') was W.P.(C) No.29844/2022 &Conn. Cases 3 2025:KER:31275 extended from time to time by the State Government and finally by an Order dated 06-03-2019, the tax as per the Rules were directed to be collected from 01-04-2016, and that the demand notices have been issued in consonance with the said Government Order. The respondents asserted that the procedure prescribed for assessing property tax as per the Rules had been scrupulously complied with, before issuing the demand notices. It is also pleaded that demand notices do not fall within the category of distraint, suit, or prosecution as prescribed under section 539 of the Kerala Municipality Act, 1994. Respondents have also pleaded that the issuance of demand notice is the starting point of limitation of three years to initiate proceedings for recovery of the said amount and therefore the contention on the basis of limitation is misconceived.
5. It is specifically pleaded that as per Decision No.1 of 22.02.2014 and 11 of 30.09.2011 of the Municipal Council, the area within Kottayam Municipality was divided into various zones and the roads were categorised based on their width and also that wide publicity of the same was given through newspapers and in the noticeboard of the Municipality and objections were called for from the general public as per Ext.R1(b). Thereafter, the Council finalised the basic rates of property tax per square metre of plinth area as per its decision No.1 dated 20-06-2014, which was published in the Malayala Manorama and Mathrubhumi dailies on 08-07-2014, and also in the W.P.(C) No.29844/2022 &Conn. Cases 4 2025:KER:31275 noticeboards of the Municipality as per Ext.R1(c). According to the respondents, subsequently, a notice as mandated under rule 10 of the Rules was published calling upon the residents to submit a self-assessment property tax return and since petitioners failed to submit the return, the Municipality proceeded to assess the property tax for the buildings, following the procedure prescribed under rule 12(6) of the Rules.
6. In an additional affidavit filed on 17-03-2025, the two newspaper publications under rule 4(4) of the Rules were produced as Ext.R1(f). Apart from the above, it is pleaded that, in compliance with rule 10 and 12 of the Rules and to enable the owners to submit returns, door to door delivery of Form-2 were undertaken in a massive scale with staff deputed specifically for the said purpose as per the Order of the Secretary dated 09-07-2014, as evident, from Ext.R1(g). The communication dated 10-07-2014 sent for publication in the newspapers, is produced as Ext.R1(h). It is also asserted that every assessee was personally supplied with a copy of Form-2 and a massive field exercise was carried out, covering the entire Municipality updating the information required for the new scheme by completing Form-6 after inquiry. Respondents further affirmed that all the relevant entries have been updated and the property tax assessment register is being maintained in compliance with the mandate of section 233 of the Act. It is also pleaded that the property tax assessment register has been updated with the relevant W.P.(C) No.29844/2022 &Conn. Cases 5 2025:KER:31275 data from Form-2 and Form-6 and the same is kept digitally, thus complying with the procedure prescribed under the provision. The respondents have pleaded that though the details of some of the publications are not available in the file, the procedure has been complied with.
7. Main arguments were advanced by late Sri. V. Rajendran, Sri. Saneesh Kumar K., Sri. V.B. Premachandran and others learned counsel on behalf of the petitioners, while Sri. Ajit Joy, the learned Standing Counsel for the Municipality and Smt. Deepa K.R., the learned Special Government Pleader addressed the Court on behalf of the respondents.
8. The issues that arise for consideration are:
(i) What is the mode of assessment contemplated under section 233 of the Act as well as the Rules thereon?
(ii) What are the requirements under the Act and the Rules that have been complied with and not complied with by Kottayam Municipality?
(iii) Whether the non-compliances with the requirements would affect the levy and the consequential demand?
(iv) Whether the power under section 282 of the Act can be exercised to levy property tax from 2016-17 onwards?
(v) Whether the demand notices issued in the instant cases are barred by limitation?
(vi) Whether the demand notices issued are invalid due to the failure to conform to Form-9 of rule 14 of the Rules?
9. Before dealing with the aforesaid issues, it is necessary to refer to the method of interpretation to be adopted while considering a taxing W.P.(C) No.29844/2022 &Conn. Cases 6 2025:KER:31275 provision. A different approach is adopted while interpreting a taxing statute as held in Commissioner of Sales Tax, U.P. v. Modi Sugar Mills Ltd. [AIR 1961 SC 1047]. In a recent decision in Chief Commissioner of Central Goods and Service Tax and Others v. Safari Retreats Private Limited and Others [2024 SCC Online SC 2691], the Supreme Court had reiterated the principles that govern the interpretation of a taxing statute. Those principles are extracted below:
"RULES REGARDING THE INTERPRETATION OF TAXING STATUTES
25. ............. The principles governing the interpretation of the taxation statutes can be summarised as follows:
a. A taxing statute must be read as it is with no additions and no subtractions on the grounds of legislative intendment or otherwise;
b. If the language of a taxing provision is plain, the consequence of giving effect to it may lead to some absurd result is not a factor to be considered when interpreting the provisions. It is for the legislature to step in and remove the absurdity;
c. While dealing with a taxing provision, the principle of strict interpretation should be applied;
d. If two interpretations of a statutory provision are possible, the Court ordinarily would interpret the provision in favour of a taxpayer and against the revenue;
e. In interpreting a taxing statute, equitable considerations are entirely out of place;
f. A taxing provision cannot be interpreted on any presumption or assumption;
g. A taxing statute has to be interpreted in the light of what is clearly expressed. The Court cannot imply anything which is not expressed. Moreover, the Court cannot import provisions in the statute to supply any deficiency;
h. There is nothing unjust in the taxpayer escaping if the letter of the law fails to catch him on account of the legislature's failure to express itself W.P.(C) No.29844/2022 &Conn. Cases 7 2025:KER:31275 clearly;
i. If literal interpretation is manifestly unjust, which produces a result not intended by the legislature, only in such a case can the Court modify the language;
j. Equity and taxation are strangers. But if construction results in equity rather than injustice, such construction should be preferred; k. It is not a function of the Court in the fiscal arena to compel the Parliament to go further and do more;
l. When a word used in a taxing statute is to be construed and has not been specifically defined, it should not be interpreted in accordance with its definition in another statute that does not deal with a cognate subject. It should be understood in its commercial sense. Unless defined in the statute itself, the words and expressions in a taxing statute have to be construed in the sense in which the persons dealing with them understand, that is, as per the trade understanding, commercial and technical practice and usage."
10. With the above principles in mind, the issues mentioned earlier are considered as below:-
Issue No.(i) What is the mode of assessment contemplated under section 233 of the Act as well as the Rules thereon?
11. Part IXA of the Constitution of India deals with Municipalities.
Article 243X confers power upon the State Legislature to authorise a Municipality to levy, collect and appropriate taxes, duties, tolls and fees in accordance with such procedure as may be specified by law. In accordance with the aforesaid power, the State has enacted section 233 of the Act, enabling every Council of a Municipality to levy property tax on every building situated within its area and not exempted under the Act. Till 2009, property tax was levied on the basis of annual value of a building, calculated on the W.P.(C) No.29844/2022 &Conn. Cases 8 2025:KER:31275 basis of annual rent that can be received for the property. However, by Act 30 of 2009, the provision was substituted, providing for levy of property tax on the basis of plinth area of the building.
12. Section 233(2)(a) of the Act, as was enacted in 2009, contemplated the Government to fix, by notification, the minimum and maximum limits of rates of basic property tax that can be made applicable to one square metre of plinth area of the different categories of buildings and the date from which it shall come into force. Seven categories have been specified in the provision, of which the seventh is a general category and section 233(2)(b) enables the Government to fix sub categories of the above referred seven categories of buildings.
13. After the Government prescribes the minimum and maximum limits of rate of basic property tax, as mentioned in the preceding paragraph, sub-section (3) of section 233 of the Act empowers the Council of the respective Municipality to fix the rates of basic property tax, subject to the limits fixed by State Government, as applicable to each category of building, within its area and such rates shall be the same for all buildings of the same category or its sub category. Sub-section (5) of section 233 of the Act stipulates that the Government must by notification, fix the date from which the basic property tax fixed by the Council shall come into force. After the basic property tax is fixed, various other steps are also required to be carried W.P.(C) No.29844/2022 &Conn. Cases 9 2025:KER:31275 out to arrive at the annual property tax of a building.
14. At this juncture, it is appropriate to note the submission of the learned Standing Counsel for the Municipality that, out of 48858 residential buildings and 20496 commercial buildings in Kottayam Municipality, only 24 cases have been filed, that too, all by owners of commercial buildings, which works out to only 0.001% of the total number of buildings.
15. Be that as it may, for easier comprehension, the different stages and steps in fixing the annual property tax of a building in a Municipality are narrated below:
Stage 1. Fixing the basic property tax.
1. Government to fix the minimum and maximum limits of rates of basic property tax for one square metre of plinth area for the different categories of buildings and notify the date that it shall come into force. [See Sec.233(2)]
2. Municipality to inform the public through publication in the notice board and in a newspaper about the Council's intention to fix the basic property tax and invite objections. [See Sec.233(3) & Rule 4(2)].
3. Fix the rates of basic property tax for each category or sub-
category of buildings by a resolution of the Municipal Council. [See Sec.233(3) & Rule 4(1)]
4. The final rates of basic property tax fixed by the Council, including the date of commencement and period of operation shall be published on the noticeboard of the office of Municipality and in two newspapers. [See Sec.233(3) and Rule W.P.(C) No.29844/2022 &Conn. Cases 10 2025:KER:31275 4(4)]
5. Government to notify the date on which the basic property tax fixed by the Council shall come into force. [See Sec.233(5)].
6. Classify the Municipality into prime zones, secondary zones and tertiary zones and publish a notice inviting objections to such classification. [See Rule 7(1)].
7. Finalise the zones after examining the objections and publish them on the notice board of the Municipality. [See Rule 7(3)]
8. Classify the roads and pathways within the Municipality as roads having a width of 5 m and more/less than 5 m, apart from pathways with a width of 1.5 m or less. [See Rule 8].
9. Assess the basic property tax of a building by multiplying the basic rate of property tax with the plinth area of the building. [See Rule 5(2) and Sec.233(6)].
Stage 2. Assessment of Annual Property Tax.
1. A public notice in Form-1 shall be published by the Municipality containing the details helpful to the owners to assess the tax by themselves and a summary of the said notice shall be published in two newspapers, requesting the owners of the buildings to submit a tax return. [See Sec.233(10) and Rule 10].
2. The return shall be filed in Form 2, and a model of the form shall be published on the Municipality's noticeboard. [See Sec.233(11) and Rule 11].
3. The Secretary or authorised Officer shall conduct an inquiry/site inspection and assess the property tax by recording the details of the building in the property tax assessment register. [See Sec.233(13) and Rule 12].
W.P.(C) No.29844/2022 &Conn. Cases 112025:KER:31275
4. After the particulars of assessment are recorded in the property tax assessment register and in the property tax demand register, a demand notice shall be issued to each owner of the building. [See Sec.233(13) and Rule 14].
5. While assessing the property tax, deductions/additions to the basic property tax shall be carried out on the basis of Schedules to Rule 6. [See Sec.233(7) and Rule 9 ].
16. It is relevant to mention that there are no deductions or additions provided for buildings in the prime zone, while a deduction of 10% and 20% are provided for buildings in the secondary and tertiary zones respectively. Buildings on the sides of roads having a width of less than 1½ m are to be given 10% deduction and those with no public way facility with a 20% deduction. Buildings with low type roofs like those constructed with tiles, sheets, palm leaf or grass have to be given 10% deduction, while those with concrete roof will have no deductions. Buildings between 10 and 25 years of age ought to be given a deduction of 10% while those between 25 and 50 years are entitled to a deduction of 20% and buildings of 50 years and more with a deduction of 50%. Notwithstanding the above entitlement for deductions, the total of deductions shall not exceed 75% of the basic property tax. The above mode provided in the Schedules of rule 6 is to be adopted while fixing the annual property tax of a building in the Municipality.
Issue No.(ii) What are the requirements under the Act and the Rules that have been complied with and not complied with by Kottayam Municipality?
W.P.(C) No.29844/2022 &Conn. Cases 122025:KER:31275
17. While considering this issue, it has to be mentioned that the respondent Municipality has specifically pleaded that all procedures required under law have been strictly complied with. It is also pleaded that some of the publications could not be located in the file, though they have been complied with. There is also no contra pleading from the writ petitioners, denying the assertions of the Municipality.
18. Be that as it may, Ext.R1(b) is the public notice dated 03-03-2014, inviting objections regarding division of zones and categorization of roads. It is also pleaded that this was given wide publicity through newspapers and also through public notices published in the noticeboard of the Municipality as required under rule 4(2) and rule 7 of the Rules. Ext.R1(e) is the decision of the Steering Committee of the Municipality to hear the objectors on 29-05-2014 at the Council Hall and to issue hearing notice to the objectors. The final decision of the Council fixing the basic property tax was taken on 20-06-2014, which is seen published in two newspapers i.e. the Malayala Manorama and Mathrubhumi dailies dated 08.07.2014 as noticed from Ext.R1(f). Thus the requirement under rule 4(4) of the Rules has been complied with by the respondent Municipality.
19. First respondent has also specifically pleaded that the notice as mandated under rule 10 of the Rules was published calling upon the residents to submit a self assessment property tax returns and even a door to W.P.(C) No.29844/2022 &Conn. Cases 13 2025:KER:31275 door delivery of the forms were undertaken in a massive scale, with staff deputed specifically for the said purpose, as evident from Ext.R1(g). The publication dated 10-07-2014 informing owners to submit returns, is produced as Ext.R1(h). It is also asserted that every assessee was personally supplied with a copy of Form-2 and a massive field exercise was carried out covering the entire Municipality, updating the information required for the new scheme by completing Form-6 after inquiry. However, the fact remains that there is nothing on record to show that the summary of the public notice in Form-1 was published in two newspapers having circulation in the Municipality.
20. There is also neither any pleading nor any material to show that site inspection was carried out by the respondent Municipality after Form-2 was submitted or in respect of those who had not submitted their returns.
Since there is no averment in the counter affidavit that any inspection of the buildings was conducted, it has to be presumed that site inspection of buildings had not taken place.
Issue No. (iii) Whether the non-compliances with the requirements would affect the levy and the consequential demand?
21. The two main non-compliances by the Municipality relate to the absence of public notice in Form-1 and publication of its summary in two newspapers. This requirement flows out of section 233(10) of the Act and rule 10 of the Rules. However, as mentioned in the preceding paragraph, in the first affidavit filed by the Municipality, it has been W.P.(C) No.29844/2022 &Conn. Cases 14 2025:KER:31275 specifically pleaded that they have published the public notice in compliance with rule 10 of the Rules. There is no denial of the said pleading. The publication required under section 233(10) of the Act read with rule 10 of the Rules is the public notice. Rule 10(2) stipulates that the summary of the public notice must be published in two newspapers.
It has also been pleaded that the Municipality had decided on 09.07.2014 to distribute Form-2 to the owners through its own employees, as is seen from Ext.R1(g) and thereafter a publication dated 10.07.2014 was made informing the owners to submit returns by a particular date. Thus, the requirement of a public notice under Form-1, being in consonance with section 233(10) of the Act, is a mandatory requirement. Since the public notice in Form-1 has been pleaded to have been published in compliance with the Rules, in the absence of any denial of the said averment, it has to be presumed that such a publication in the noticeboard was in fact carried out. However, there is nothing to indicate that a summary of the said public notice was published in two newspapers, requesting the owners of the buildings to submit a tax return as per rule 10 of the Rules. In such circumstances, it needs to be considered whether the principles of substantial compliance can be adopted in respect of the respondent Municipality.
22. In Raza Buland Sugar Co. Ltd. v. Municipal Board, W.P.(C) No.29844/2022 &Conn. Cases 15 2025:KER:31275 Rampur [AIR 1965 SC 895], the Constitution Bench of the Supreme Court considered the question whether the resolution of the proposal to tax which was required to be published in a newspaper in Hindi was complied with by publishing it in a newspaper in Urdu. It was held that the provision for publication was mandatory but the manner of publication is directory and publication in Urdu was in substantial compliance with the requirement.
23. In the decision in Rai Vimal Krishna and Others v. State of Bihar and Others [(2003) 6 SCC 401], the Supreme Court while dealing with issues that arose in relation to property tax levy under the Patna Municipal Corporations Act ,1951, considered whether the requirement to announce the assessment list by beat of drums and display of placards, which was the only mode prescribed by the statute, was mandatory or not. It was held that publication is mandatory and publication through newspapers is an accepted form of giving general notice. It was observed that publication and giving of notice to persons likely to be affected is a must. The court finally held that though the statute specifies only notice to be given by beat of drums and display of placards, publication in the newspapers will amount to sufficient notice to all.
24. In this context, it is appropriate to refer to the decision in Sonik Industries, Rajkot v. Municipal Corporation of the City of Rajkot [AIR W.P.(C) No.29844/2022 &Conn. Cases 16 2025:KER:31275 1986 SC 1518]. In the said decision, section 77 of the Bombay Municipal Boroughs Act, 1925, which provided that a notice informing the consent of the States to the Rules along with a copy of the Rules was required to be published in the newspaper. However, what was published in the newspaper was only the consent without the Rules. The principle of substantial compliance was adopted in the said case also.
25. Elaborating on the principle of substantial compliance, the Supreme Court had, in Commissioner of Central Excise, New Delhi v. Hari Chand Shri Gopal and Others [(2011) 1 SCC 236], observed as follows:
"32. The doctrine of substantial compliance is a judicial invention, equitable in nature, designed to avoid hardship in cases where a party does all that can reasonably expected of it, but failed or faulted in some minor or inconsequent aspects which cannot be described as the "essence" or the "substance" of the requirements. Like the concept of "reasonableness", the acceptance or otherwise of a plea of "substantial compliance" depends upon the facts and circumstances of each case and the purpose and object to be achieved and the context of the prerequisites which are essential to achieve the object and purpose of the rule or the regulation. Such a defence cannot be pleaded if a clear statutory prerequisite which effectuates the object and the purpose of the statute has not been met. Certainly, it means that the Court should determine whether the statute has been followed sufficiently so as to carry out the intent for which the statute was enacted and not a mirror image type of strict compliance. Substantial compliance means "actual compliance in respect to the substance essential to every reasonable objective of the statute" and the court should determine whether the statute has been followed sufficiently so as to carry out the intent of the statute and accomplish the reasonable objectives for which it was passed.W.P.(C) No.29844/2022 &Conn. Cases 17
2025:KER:31275
33. Fiscal statute generally seeks to preserve the need to comply strictly with regulatory requirements that are important, especially when a party seeks the benefits of an exemption clause that are important. Substantial compliance of an enactment is insisted, where mandatory and directory requirements are lumped together, for in such a case, if mandatory requirements are complied with, it will be proper to say that the enactment has been substantially complied with notwithstanding the non - compliance of directory requirements. In cases where substantial compliance has been found, there has been actual compliance with the statute, albeit procedurally faulty. The doctrine of substantial compliance seeks to preserve the need to comply strictly with the conditions or requirements that are important to invoke a tax or duty exemption and to forgive non - compliance for either unimportant and tangential requirements or requirements that are so confusingly or incorrectly written that an earnest effort at compliance should be accepted.
34. The test for determining the applicability of the substantial compliance doctrine has been the subject of a myriad of cases and quite often, the critical question to be examined is whether the requirements relate to the "substance" or "essence" of the statute, if so, strict adherence to those requirements is a precondition to give effect to that doctrine. On the other hand, if the requirements are procedural or directory in that they are not of the "essence" of the thing to be done but are given with a view to the orderly conduct of business, they may be fulfilled by substantial, if not strict compliance. In other words, a mere attempted compliance may not be sufficient, but actual compliance of those factors which are considered as essential".
26. The above observations and the decisions referred to, indicate that substantial compliance of the procedure would be sufficient in certain circumstances. Though there can be no quarrel with the proposition that procedure for imposing tax has to be strictly complied with, there can be W.P.(C) No.29844/2022 &Conn. Cases 18 2025:KER:31275 instances of directory procedures whose strict compliance need not be insisted. Thus, it needs to be considered whether the said principle of substantial compliance can come to the aid of Kottayam Municipality in the instant cases.
27. The essence or substance of section 233(10) of the Act read with rule 10 of the Rules is the publication of public notice in Form-1 by the Municipality. public notice to be published in the noticeboard of the Municipality. The newspaper publication under rule 10(2) of the Rules is only the summary of the public notice and is not prescribed by section 233(10) of the Act, but only by the said Rule. Since publication of the notice has been specifically pleaded in the affidavit and not denied by the petitioners and considering the long lapse of time, it has to be held that the principle of substantial compliance does get attracted in the instant case. Except for vague averments, petitioners have not specifically pleaded that public notice was not published. Further, the minuscule fraction of owners (0.001%) alone have questioned the levy itself, which also indicates that the assessment was done to the satisfaction of the overwhelming majority. Thus the Kottayam Municipality has to be held to have substantially complied with the requirement of rule 10 of the Rules and section 233(10) of the Act.
Issue No. (iv) Whether the power under section 282 of the Act can be exercised to levy property tax from 2016-17 onwards?
28. Section 282 of the Act reads as follows;
W.P.(C) No.29844/2022 &Conn. Cases 192025:KER:31275 "S.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 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 ."
29. A reading of the above provision reveals that the power under section 282 of the Act is to assess a person who has escaped assessment in contradistinction to any amount of tax that has escaped assessment. In other words, if for some reason, a person was not assessed to tax, then the Municipality can, within a period of four years from the date on which such person should have been assessed to tax, assess such person. The power under section 282 of the Act cannot be exercised to levy any additional quantum of tax that was omitted from the assessment earlier. The power can be exercised to proceed only against persons who were wholly omitted from assessment. Hence, the Municipality cannot assess, under section 282 of the Act, persons who have already been assessed to property tax.
Issue No. (v) Whether the demand notices issued in the instant cases are barred by limitation?
30. By a notification dated 06.03.2019, Government has permitted the Municipalities to collect the property tax from 01.04.2016. Section 237 of W.P.(C) No.29844/2022 &Conn. Cases 20 2025:KER:31275 the Act makes the property tax and the surcharge payable thereon, including the service cess when levied, to be a first charge upon the building, land and even upon the movable property belonging to the person liable to pay the tax, subject to the prior payment of land revenue due to the Government. The said provision thus creates a charge on the land as well as the income arising from the property. Creation of a statutory charge is intended to ensure priority in the matter of recovery. In the process of recovery, in the absence of any statutory charge, the liability becomes entangled in the rights and actions created and initiated by other persons as well. It is in such circumstances that the statutory tool of creating a first charge is adopted to provide a priority for payment when recovery modes are resorted to. Such a creation of a statutory charge is not a measure of limitation period but as mentioned above, only to identify who should be given priority in payment.
31. In the year 2023, an amendment was brought in and section 538B has been incorporated in the Act, making arrears of tax to be treated as arrears of public revenue recoverable by recourse to the Revenue Recovery Act. Till the amendment, recovery of arrears of tax could have been carried out only by virtue of the provisions in the Municipality Act. It is only to overcome the limited mode of recovery available under the statute that section 538B has been incorporated enabling the Municipality to resort to the Revenue Recovery Act also for recovery of arrears of tax due to it. Merely W.P.(C) No.29844/2022 &Conn. Cases 21 2025:KER:31275 because the arrears of tax have been treated as arrears of public revenue, the same would not extend the period of limitation. However, for the purpose of recovery of any sum of money when charged on the land, Article 62 of the Limitation Act prescribes a period of limitation of 12 years.
32. In this context, it has to be observed that section 539 of the Act stipulates that 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 the distraint might first have been made, suit might first have been instituted or a prosecution might first have been commenced. The proviso to the said section carves out an exemption for recovery of the amount in respect of escaped assessment under section 282 of the Act. Thus, a period of limitation of three years is provided for under section 539 of the Act. The question that begs consideration of this Court is whether, despite the creation of charge on the property enabling the Municipality to recover the arrears of tax as arrears of public revenue, the limitation period would stand extended beyond three years.
33. As per Section 29(2) of the Limitation Act, 1963, when a period of limitation is provided under a special law, the said period of limitation shall be deemed to have been incorporated as a limitation period under the Limitation Act. In the decision in Corporation of Cochin v. New India W.P.(C) No.29844/2022 &Conn. Cases 22 2025:KER:31275 Maritime Agencies (P) Ltd. (2003 (3) KLT 209), a Division Bench of this Court considered the implication of creation of a charge on a property, in relation to the erstwhile Municipal Corporations Act and held that, despite such a charge on the property, in view of the limitation prescribed under section 417 of that Act by virtue of section 29(2) of the Limitation Act, recovery of any amount due to the Municipality will be governed by a period of three years. It was observed in the said decision as follows:
"7........While S.105 of the Act only says that a charge is created, S.417 of the Act prescribes the period of limitation for recovery of tax. Thus, according to us, the time for recovery of property tax is only three years.............."
34. Thus despite the provisions of the Limitation Act stipulating a period of limitation of 12 years for recovery of the amounts due, when it is a charge on the property, the period of limitation stipulated in the special statute will have to be given preference and the same will prevail over the general period prescribed under the Limitation Act. As mentioned earlier, neither section 538B nor section 237 of the Act extends the period of limitation for recovery of amounts due to the Municipality. The creation of a charge on the property as well as the recovery of arrears of tax as an arrear of public revenue would not extend the limitation period prescribed under section 539 of the Act and the Municipalities are governed by the said provision. Viewed in the above perspective, the Municipality could have recovered only amounts as arrears for a period of three years.
W.P.(C) No.29844/2022 &Conn. Cases 232025:KER:31275
35. Apart from the above, even the Government had understood section 539 of the Act as restraining recovery of arrears beyond three years, as is noted from the Government Order dated 06.03.2019. Though the interpretation of the Government cannot be regarded as the law of the land, in view of the discussion in the preceding paragraphs, the view is legally tenable.
36. Thus, the recovery under the impugned demand notices cannot be initiated for arrears beyond three years from the date of demand. As the period of limitation is only a measure of restriction for recovering amounts due, all those owners who have paid the tax voluntarily or otherwise are not entitled for refund of the same. However, in respect of those persons who have not yet paid the amount, they need to pay only the arrears from a period that accrued three years prior to the demand notices issued to them.
Issue No. (vi) Whether the demand notices issued are invalid due to the failure to conform to Form-9 of rule 14 of the Rules?
37. In W.P.(C) No.8590 of 2023, specific contentions have been raised and reliefs claimed, based on the form of demand notice. Ext.P5 to Ext.P7(b) are the demand notices issued without complying with the form prescribed in the Rules. Ext.P1 to Ext.P10 in W.P.(C) No.10624 of 2023 are also similar demand notices issued, contrary to the form prescribed, though no contention is seen to be raised on the basis of wrong form in the said case. Since in W.P.(C) No.8590 of 2023, the form of demand notice has W.P.(C) No.29844/2022 &Conn. Cases 24 2025:KER:31275 been questioned, the said issue is dealt with below.
38. As per the provisions of the Act and the Rules, an assessment order is not required to be issued as in other taxing statutes. Section 233(13) of the Act stipulates that the Secretary shall assess the annual property tax and levy it by issuing a demand notice. Rule 12(1) of the Rules provides that the particulars regarding the property tax assessment shall be entered in the property tax assessment register appended to the Rules in Form-4. Thus the assessment of property tax is carried out by recording the details of assessment in the property tax assessment register. The rationale behind the absence of the requirement of an assessment order is because, once the basic property tax is fixed and other details are also available, what remains is only a calculation, by multiplying the plinth area with the basic property tax, coupled with the additions or deductions as the case may be. A reasoned order of assessment is not required to be given as per the Act or the Rules.
39. After the assessment is recorded in the property tax assessment register, the Municipality has to enter the necessary particulars for realising such tax in the property tax demand register in Form-8 appended to the Rules. The demand notice can be issued only after the details are recorded in the above said two registers. Thereafter, as per rule 14 of the Rules, and in consonance with section 233(13) of the Act, the demand notice has to be issued. Rule 14(1)(d) of the Rules stipulates that the demand notice shall be W.P.(C) No.29844/2022 &Conn. Cases 25 2025:KER:31275 given in Form 9 appended to the Rules. The right of appeal commences on receipt of the demand notice, though the assessment will be the basis for the grievance.
40. Considering the peculiar feature of the Act and the Rules, especially that an assessment order is not required to be issued to an assessee, it is essential that Form-9 of the Rules relating to the demand notice be strictly complied with. A perusal of Form-9, will reveal that it provides sufficient and essential information about the quantum of tax assessed and other details. Without such information, the assessee will be in complete darkness about the quantum and other details of tax assessed. In comparison, the demand notices issued in the cases referred above are based on the property tax assessment as per the previous regime and do not contain any details. Moreover, some of the figures entered in the demand notices are also seen struck off and different figures have been entered therein. The demand notice provided in Form-9 is in stark contrast to the demand notices issued to the petitioners in W.P.(C) No.8590 of 2023.
41. The decision in Inayat Ullah v. Custodian, Evacuee Property AIR 1958 SC 160, relied upon by the Counsel for the Municipality has no application to the facts of the present cases. In that decision, the Court had in fact, compared the notices and found no difference between them in essential particulars, unlike in the present case. Since Form-9 appended to W.P.(C) No.29844/2022 &Conn. Cases 26 2025:KER:31275 the Rules has to be strictly complied with, the demand notices issued contrary to the said form cannot constitute a valid demand under law.
Conclusion
42. In the result:
1). The basic property tax fixation in respect of Kottayam Municipality needs no interference.
2). The owners of buildings can be made liable to pay the annual property tax demanded in the respective demand notices at the revised rates from a period three years prior to the date of demand onwards, after deducting the amount of tax, if any, paid already for those years.
3). No amount under the respective demand notices at the revised rates can be recovered for the periods from 2016 till three years prior to the date of demand and the owners of buildings in Kottayam Municipality cannot be put to any prejudice for non-payment of property tax for those periods.
4). The demand of property tax as per the respective demand notices in all these cases from 2016-17 till three years prior to the date of demand notices shall not be enforced, if not paid voluntarily.
5). The demand notices issued contrary to Form-9 of the Kerala Municipality (Property Tax, Service Cess, and Surcharge) Rules, 2011 cannot constitute a valid demand under law.
6). Fresh demand notices in Form-9 have to be issued to those W.P.(C) No.29844/2022 &Conn. Cases 27 2025:KER:31275 petitioners who have not been issued with such demand notices, in accordance with law.
The writ petitions are disposed of as above.
Sd/-
BECHU KURIAN THOMAS JUDGE vps W.P.(C) No.29844/2022 &Conn. Cases 28 2025:KER:31275 APPENDIX OF WP(C) 29844/2022 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF TAX RECEIPT NO.KL05031206658/2022, DATED 13.9.22 ISSUED TO THE PETITIONER FROM KOTTAYAM VILLAGE OFFICE.
Exhibit P2 TRUE COPY OF TAX RECEIPT NO.KL05031206659/2022 DATED 13.9.22 ISSUED TO THE PETITIONER FROM KOTTAYAM VILLAGE OFFICE.
Exhibit P3 TRUE COPY OF TAX RECEIPT NO.
KL05031206696/2022 DATED 14.9.2022 ISSUED TO THE PETITIONER FROM KOTTAYAM VILLAGE OFFICE.
Exhibit P4 TRUE COPY OF NOTICE NO.RP/R2/XIII/ 02/06-07 DATED 31.5.06 ISSUED BY 2ND RESPONDENT TO THE PETITIONER.
Exhibit P5 TRUE COPY OF RECEIPT NO.17391 OF BOOK NO.348 DATED 25.9.21 ISSUED TO THE PETITIONER BY 1ST RESPONDENT MUNICIPALITY (ROOM NO.13/500A) Exhibit P6 TRUE COPY OF RECEIPT NO.44777 OF BOOK NO.896 DATED 9.3.22 ISSUED TO THE PETITIONER BY 1ST RESPONDENT MUNICIPALITY.(ROOM NO.13/500A) Exhibit P7 TRUE COPY OF RECEIPT NO.17390 OF BOOK NO.348 DATED 25.9.21 ISSUED TO THE PETITIONER BY 1ST RESPONDENT MUNICIPALITY. (ROOM NO.13/500) Exhibit P8 TRUE COPY OF RECEIPT NO.44776 OF BOOK NO. 896 DATED 09.03.2022 ISSUED TO THE PETITIONER BY 1ST RESPONDENT MUNICIPALITY. (ROOM NO.13/500) Exhibit P9 TRUE COPY OF DEMAND NOTICE ISSUED BY 1ST RESPONDENT TO THE PETITIONER FOR BUILDING NO.20/2496 (XIII/500) DATED 5.8.22 (SERVED ON 29.8.22).
Exhibit P10 TRUE COPY OF DEMAND NOTICE ISSUED BY 1ST RESPONDENT TO THE PETITIONER FOR BUILDING NO. 20/2495 (XIII/500A) DATED 5.8.22.(SERVED ON 29.8.22) W.P.(C) No.29844/2022 &Conn. Cases 29 2025:KER:31275 RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME Exhibit R1(d) A TRUE COPY OF THE REQUEST NO R1-21316/11 DATED 03.03.2014 MADE BY THE RESPONDENT TO THE EDITORS OF KERALA KAUMUDI, MATHRUBHUMI AND MANORAMA NEWSPAPERS Exhibit R1(e) THE TRUE COPY OF THE AGENDA AND DECISION OF THE STEERING COMMITTEE DATED 17.05.2014 NO;R1-21361/11 Exhibit-R1(f) A TRUE COPY OF THE CUTTING OF THE SAID NOTICE AS PUBLISHED IN THE MANORAMA AND MATHRUBHUMI ON 08.07.2014 Exhibit R1(g) A TRUE COPY OF THE OF THE ORDER OF THE SECRETARY OF THE RESPONDENT DATED 09.07.2014 AND OTHER LETTERS IN THIS REGARD DATED 10.07.2014 AND 23.07.2014 Exhibit R1(h) A TRUE COPY OF THE PUBLICATION WAS MADE INFORMING THE OWNERS TO SUBMIT RETURNS AS PER FORM 2 WITHIN 30 DAYS ENDING 25.07.2014 Exhibit R1(i) A TRUE COPY OF THE LATER EXTENDED THIS DATE WAS THROUGH PUBLICATION DATED 31.07.2014 Exhibit R1(j) A TRUE COPY OF THE MEMO ISSUED BY THE SECRETARY OF THE RESPONDENT DATED 06.09.2019 AGAINST SEVERAL OFFICERS Exhibit R1(k) A TRUE COPY OF THE ASSESSMENT PARTICULARS AVAILABLE IN THE SANCHAYA SOFTWARE AND COMPLETED ON 05.08.2022 FOR BUILDINGS NO. 500 AND 500A OF THE PETITIONER W.P.(C) No.29844/2022 &Conn. Cases 30 2025:KER:31275 APPENDIX OF WP(C) 8590/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF REGISTRATION CERTIFICATE OF THE 1ST PETITIONER ASSOCIATION BEARING NO.K.59/1960 DATED 10.12.60.
Exhibit P2 TRUE COPY OF G.O (ORDINARY) NO. 540/2019 LGSD THIRUVANANTHAPURAM DATED 06.03.2019.
Exhibit P3 TRUE COPY OF TAX PAID RECEIPT NO. 91844 OF BOOK NO. 1837 DATED 20.03.2020 ISSUED BY 2ND RESPONDENT TO 1ST PETITIONER.
Exhibit P4 TRUE COPY OF TAX PAID RECEIPT NO.91845 OF BOOK NO. 1837 DATED 20.03.2020 ISSUED BY 2ND RESPONDENT TO 1ST PETITIONER.
Exhibit P5 TRUE COPY OF DEMAND NOTICE NO. 7001 DATED 15.02.2023 ISSUED BY 2ND RESPONDENT TO THE 1ST PETITIONER FOR BUILDING.
Exhibit P5(a) TRUE COPY OF DEMAND NOTICE NO. 7002 DATED 15.02.2023 ISSUED BY 2ND RESPONDENT TO THE 1ST PETITIONER FOR BUILDING NO.XII/993-B1.
Exhibit P5(b) TRUE COPY OF DEMAND NOTICE NO. 7003 DATED 15.02.2023 ISSUED BY 2ND RESPONDENT TO THE 1ST PETITIONER FOR BUILDING.
Exhibit P5(c) TRUE COPY OF DEMAND NOTICE NO. 7004 DATED 15.02.2023 ISSUED BY 2ND RESPONDENT TO THE 1ST PETITIONER FOR BUILDING.
Exhibit P6 TRUE COPY OF RECEIPT BEARING NO. 24155 OF BOOK NO. 484 ISSUED BY 2ND RESPONDENT TO THE 2ND PETITIONER ON 15.12.21.
Exhibit P7 TRUE COPY OF DEMAND NOTICE NO. 10987 DATED 16.02.2023 ISSUED BY 2ND RESPONDENT TO 3RD PETITIONER FOR BUILDING NO.IX/543A.
Exhibit P7(a) TRUE COPY OF DEMAND NOTICE NO. 10988 DATED 16.02.2023 ISSUED BY 2ND RESPONDENT TO 3RD PETITIONER FOR BUILDING NO.IX/543C W.P.(C) No.29844/2022 &Conn. Cases 31 2025:KER:31275 Exhibit P7(b) TRUE COPY OF DEMAND NOTICE NO. 10989 DATED 16.02.2023 ISSUED BY 2ND RESPONDENT TO 3RD PETITIONER FOR BUILDING NO.IX/543C Exhibit P8 TRUE COPY OF RECEIPT NO. 4225 OF BOOK NO. 846 DATED 04.03.2022 ISSUED BY 2ND RESPONDENT TO 3RD PETITIONER.
Exhibit P9 TRUE COPY OF PROPERTY TAX RECEIPT NO. 50322 OF BOOK NO. 1007 DATED 25.03.2022 ISSUED BY 2ND RESPONDENT TO THE 4TH PETITIONER.
Exhibit P10 TRUE COPY OF RECEIPT NO. 31817 OF BOOK NO.
637 DATED 07.02.2022 ISSUED BY 2ND RESPONDENT TO 4TH PETITIONER EVIDENCING PAYMENT OF FEE FOR TRADE LICENSE.
Exhibit P11 TRUE COPY OF PROPERTY TAX RECEIPT NO. 44814 OF BOOK NO. 897 ISSUED TO 5TH PETITIONER BY 2ND RESPONDENT DATED 12.03.2022.
Exhibit P12 TRUE COPY OF PROPERTY TAX RECEIPT NO. 44810 OF BOOK NO. 897 ISSUED TO 5TH PETITIONER BY 2ND RESPONDENT ON 12.3.22.
Exhibit P13 TRUE COPY OF PROPERTY TAX RECEIPT NO. 44803 OF BOOK NO.897 ISSUED TO 5TH PETITIONER BY 2ND RESPONDENT DATED 12.3.22 Exhibit P14 TRUE COPY OF DEMAND NOTICE FOR BUILDING NO.886 COLLECTED FROM SANCHAYA SOFTWARE BY THE 5TH PETITIONER DATED 14.2.23 Exhibit P15 TRUE COPY OF TRADE LICENSE NO. 6071-G-602 IX/2021-22 ISSUED BY 2ND RESPONDENT TO THE 6TH PETITIONER DATED 10.3.22.
Exhibit P16 TRUE COPY OF RECEIPT EVIDENCING PAYMENT OF FEE FOR TRADE LICENSE BY THE 7TH PETITIONER FOR THE PERIOD 2022-23 BEARING RECEIPT NO. 82196 OF BOOK NO. 644 DATED 26.2.22.
Exhibit P17 TRUE COPY OF LICENCE FORM NO. 9 TO BE ISSUED UNDER PROPERTY TAX RULE 2011 TO THE ASSESSEES Exhibit P18 TRUE COPY OF PETITION FILED BY 5TH PETITIONER BEFORE THE 1ST PETITIONER ON 18.2.23.
W.P.(C) No.29844/2022 &Conn. Cases 322025:KER:31275 Exhibit P18(a) TRUE COPY OF PETITION FILED BY 6TH PETITIONER BEFORE THE 1ST PETITIONER ON 20.2.23.
Exhibit 18(b) TRUE COPY OF PETITION FILED BY 7TH PETITIONER BEFORE THE 1ST PETITIONER ON 20.2.23.
Exhibit P18(c) TRUE COPY OF PETITION FILED BY MR.B.MOHANDAS ORIENTAL MANUEL MILLS (P)LTD. BEFORE THE 1ST PETITIONER ON 18.2.23.
Exhibit P18(d) TRUE COPY OF PETITION FILED BY MR.T.K.M.ASHARAFF BEFORE THE 1ST PETITIONER ON 18.2.23.
Exhibit P19 TRUE COPY OF PETITION FILED BY 1ST PETITIONER BEFORE THE 2ND RESPONDENT ON 24.2.23.
RESPONDENT'S/S' EXHIBITS Exhibit R2(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R2(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R2(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 3RD RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 33 2025:KER:31275 APPENDIX OF WP(C) 10624/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 A TRUE COPY OF THE DEMAND NOTICE DATED 24.2.2023 ISSUED BY THE 2ND RESPONDENT FOR THE BUILDING NUMBERS OLD NO. IX/1049- NEW NO.XIII/2156 FOR AN AMOUNT OF RS.13,688/-
Exhibit P2 A TRUE COPY OF THE DEMAND NOTICE DATED 24.2.2023 ISSUED BY THE 2ND RESPONDENT FOR THE BUILDING NUMBERS OLD NO. IX.1048- NEW NO.XIII/2155 FOR AN AMOUNT OF OF RS.9,672/-
Exhibit P3 A TRUE COPY OF THE DEMAND NOTICE DATED 24.2.2023 ISSUED BY THE 2ND RESPONDENT FOR THE BUILDING NUMBERS OLD NO.IX/1018-NEW NO.XIII/2123 FOR AN AMOUNT OF RS.14,192 Exhibit P4 A TRUE COPY OF THE DEMAND NOTICE DATED 24.2.2023 ISSUED BY THE 2ND RESPONDENT FOR THE BUILDING NUMBERS OLD NO.IX/660- NEW NO.XIII/1653 FOR AN AMOUNT OF RS.16,235/-
Exhibit P5 A TRUE COPY OF THE DEMAND NOTICE DATED 24.2.2023 ISSUED BY THE 2ND RESPONDENT FOR THE BUILDING NUMBERS OLD NO.IX/659-NEW NO.XIII/1652 FOR THE FOR AN AMOUNT OF RS.16,235/-
Exhibit P6 A TRUE COPY OF THE DEMAND NOTICE DATED 24.2.2023 ISSUED BY THE 2ND RESPONDENT FOR THE BUILDING NUMBERS OLD NO.IX/658- NEW NO.XIII/1651 FOR AN AMOUNT OF RS.24,525/-
Exhibit P7 A TRUE COPY OF THE DEMAND NOTICE DATED 24.2.2023 ISSUED BY THE 2ND RESPONDENT FOR THE BUILDING NUMBERS OLD NO.IX/657- NEW NO.XIII/1650 FOR AN AMOUNT OF RS.19,102.
Exhibit P8 A TRUE COPY OF THE DEMAND NOTICE DATED 24.2.2023 ISSUED BY THE 2ND RESPONDENT FOR THE BUILDING NUMBERS OLD NO.IX/656B-NEW NO.XIII/1646B FOR AN AMOUNT OF RS.3,703/-.
Exhibit P9 A TRUE COPY OF THE DEMAND NOTICE DATED 24.2.2023 ISSUED BY THE 2ND RESPONDENT FOR THE BUILDING NUMBERS OLD NO.IX/656 A, NEW W.P.(C) No.29844/2022 &Conn. Cases 34 2025:KER:31275 NO.1646 A FOR AN AMOUNT OF RS.3,293/-
Exhibit P10 A TRUE COPY OF THE DEMAND NOTICE DATED 24.2.2023 ISSUED BY THE 2ND RESPONDENT FOR THE BUILDING NUMBERS OLD NO.IX/1050- NEW NO.XIII/2157 FOR AN AMOUNT OF RS.20,667/-
Exhibit P11 A TRUE COPY OF THE GOVERNMENT ORDER BEARING NO.540/2019 DATED 6.3.2019 ISSUED BY THE GOVERNMENT OF KERALA Exhibit P12 A TRUE COPY OF THE INTERIM ORDER IN WP(C)NO.
595/2023 DATED 11.1.2023 BY THIS HONOURABLE COURT.
RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 35 2025:KER:31275 APPENDIX OF WP(C) 10768/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF LAND TAX RECEIPT OF 1ST PETITIONER ISSUED FROM KOTTAYAM VILLAGE OFFICE ON 7.7.22 BEARING NO.KL05031205161/2022.
Exhibit P2 TRUE COPY OF LAND TAX RECEIPT ISSUED FROM KOTTAYAM VILLAGE OFFICE FOR THE PROPERTY OF 2ND PETITIONER BEARING NO.KLO5031205025/2022 DATED 2.7.22.
Exhibit P3 TRUE COPY OF PROPERTY TAX RECEIPT NO.58333 OF BOOK NO.1167 DATED 2.7.22 FOR BUILDING NO.XII/574A FOR THE 1ST HALF OF 2022-23.
Exhibit P4 TRUE COPY OF PROPERTY TAX RECEIPT NO.58334 OF BOOK NO.1167 DATED 2.7.22 FOR BUILDING NO.XII/574B FOR THE 1ST HALF OF 2022-23.
Exhibit P5 TRUE COPY OF PROPERTY TAX RECEIPT NO.58336 OF BOOK NO.1167 DATED 2.7.22 FOR BUILDING NO.XII/574C FOR THE 1ST HALF OF 2022-23.
Exhibit P6 TRUE COPY OF PROPERTY TAX RECEIPT NO.58337 OF BOOK NO.1167 DATED 2.7.22 FOR BUILDING NO.XII/574D FOR THE 1ST HALF OF 2022-23.
Exhibit P7 TRUE COPY OF PROPERTY TAX RECEIPT NO.58338 OF BOOK NO.1167 DATED 2.7.22 FOR BUILDING NO.XII/574E FOR THE 1ST HALF OF 2022-23.
Exhibit P8 TRUE COPY OF PROPERTY TAX RECEIPT NO.58339 OF BOOK NO.1167 DATED 2.7.22 FOR BUILDING NO.XII/574F FOR THE 1ST HALF OF 2022-23.
Exhibit P9 TRUE COPY OF DEMAND NOTICE NO.7035 DATED 16.3.2023.
Exhibit P10 TRUE COPY OF DEMAND NOTICE NO.7036 DATED 16.3.2023.
Exhibit P11 TRUE COPY OF DEMAND NOTICE NO.7037 DATED 16.3.2023.
W.P.(C) No.29844/2022 &Conn. Cases 362025:KER:31275 Exhibit P12 TRUE COPY OF DEMAND NOTICE NO.7038 DATED 16.3.2023.
Exhibit P13 TRUE COPY OF DEMAND NOTICE NO.7039 DATED 16.3.2023.
Exhibit P14 TRUE COPY OF DEMAND NOTICE NO.7040 DATED 16.3.2023.
Exhibit P15 TRUE COPY OF A BLANK FORM NO.9 APPENDED TO PROPERTY TAX RULES 2011 AS PROVIDED UNDER SECTION 14(1) OF THE RULES.
RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 37 2025:KER:31275 APPENDIX OF WP(C) 10835/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF DEMAND NOTICE NO.6825 ISSUED TO THE 1ST PETITIONER BY 2ND RESPONDENT FOR BUILDING NO.IX/491 DATED 13.3.2023.
Exhibit P2 TRUE COPY OF DEMAND NOTICE NO.6826 ISSUED TO 1ST PETITIONER BY 2ND RESPONDENT FOR BUILDING NO.IX/492 DATED 13.3.2023.
Exhibit P3 TRUE COPY OF DEMAND NOTICE NO.6827 ISSUED TO 1ST PETITIONER BY 2ND RESPONDENT FOR BUILDING NO.IX/493 DATED 13.3.2023.
Exhibit P4 TRUE COPY OF DEMAND NOTICE NO.6817 ISSUED TO 2ND PETITIONER BY 2ND RESPONDENT FOR BUILDING NO.IX/493A DATED 13.3.2023.
Exhibit P5 TRUE COPY OF DEMAND NOTICE NO.6818 ISSUED TO 2ND PETITIONER BY 2ND RESPONDENT FOR BUILDING NO.IX/493B DATED 13.3.2023.
Exhibit P6 TRUE COPY OF DEMAND NOTICE NO.6819 ISSUED TO 2ND PETITIONER BY 2ND RESPONDENT FOR BUILDING NO.IX/493C DATED 13.3.2023.
Exhibit P7 TRUE COPY OF DEMAND NOTICE NO.6820 ISSUED TO THE PETITIONERS BY 2ND RESPONDENT FOR BUILDING NO.IX/493D DATED 13.3.2023.
Exhibit P8 TRUE COPY OF DEMAND NOTICE NO.6821 ISSUED TO THE PETITIONERS BY 2ND RESPONDENT FOR BUILDING NO.IX/493E DATED 13.3.2023.
Exhibit P9 TRUE COPY OF DEMAND NOTICE NO.6822 ISSUED TO THE PETITIONERS BY 2ND RESPONDENT FOR BUILDING NO.IX/493F DATED 13.3.2023.
Exhibit P10 TRUE COPY OF DEMAND NOTICE NO.6823 ISSUED TO THE PETITIONERS BY 2ND RESPONDENT FOR BUILDING NO.IX/493G DATED 13.3.2023.
Exhibit P11 TRUE COPY OF DEMAND NOTICE NO.6824 ISSUED TO THE PETITIONERS BY 2ND RESPONDENT FOR BUILDING NO.IX/493H DATED 13.3.2023.
W.P.(C) No.29844/2022 &Conn. Cases 382025:KER:31275 Exhibit P12 TRUE COPY OF THE PROPERTY TAX RECEIPT ISSUED BY 2ND RESPONDENT TO THE 1ST PETITIONER EVIDENCING PAYMENT OF TAX FOR BUILDING NOS.IX/491, 492 AND 493 BEARING RECEIPT NO.62972 OF BOOK NO.1260 DATED 28.9.22.
Exhibit P13 TRUE COPY OF PROPERTY TAX RECEIPT ISSUED BY 2ND RESPONDENT TO THE 2ND PETITIONER ON 28.9.22 FOR BUILDING NOS.IX/493A, 493B AND 493C BEARING RECEIPT NO.62973 OF BOOK NO.1260.
Exhibit P14 TRUE COPY OF PROPERTY TAX RECEIPT ISSUED BY 2ND RESPONDENT TO THE PETITIONERS FOR BUILDING NOS.IX/493D, 493E, 493F, 493G AND 493H ON 28.9.22 BEARING RECEIPT NO.62971 OF BOOK NO.1260.
Exhibit P15 TRUE COPY OF A BLANK FORM NO.9 APPENDED TO PROPERTY TAX RULES 2011 AS PROVIDED UNDER SECTION 14(1) OF THE RULES.
RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 39 2025:KER:31275 APPENDIX OF WP(C) 10845/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF LAND TAX RECEIPT ISSUED FROM MUTTAMBALAM VILLAGE OFFICE ON 1.10.22 BEARING NO.KLO5031606128/2022.
Exhibit P2 TRUE COPY OF DEMAND NOTICE NO.6943 FOR BUILDING NO.IX/53A DATED 2.3.2023 ISSUED BY 2ND RESPONDENT.
Exhibit P2(a) TRUE COPY OF DEMAND NOTICE NO.6945 FOR BUILDING NO.IX/53B DATED 2.3.2023 ISSUED BY 2ND RESPONDENT.
Exhibit P2(b) TRUE COPY OF DEMAND NOTICE NO.6946 FOR BUILDING NO.IX/53C DATED 2.3.2023 ISSUED BY 2ND RESPONDENT.
Exhibit P2(c) TRUE COPY OF DEMAND NOTICE NO.6948 FOR BUILDING NO.IX/53D DATED 2.3.2023 ISSUED BY 2ND RESPONDENT.
Exhibit P2(d) TRUE COPY OF DEMAND NOTICE NO.6947 FOR BUILDING NO.IX/53E DATED 2.3.2023 ISSUED BY 2ND RESPONDENT.
Exhibit P2(e) TRUE COPY OF DEMAND NOTICE NO.6954 FOR BUILDING NO.IX/53H DATED 2.3.2023 ISSUED BY 2ND RESPONDENT.
Exhibit P2(f) TRUE COPY OF DEMAND NOTICE NO.6949 FOR BUILDING NO.IX/53 I DATED 2.3.2023 ISSUED BY 2ND RESPONDENT.
Exhibit P2(g) TRUE COPY OF DEMAND NOTICE NO.6950 FOR BUILDING NO.IX/53 J DATED 2.3.2023 ISSUED BY 2ND RESPONDENT.
Exhibit P2(h) TRUE COPY OF DEMAND NOTICE NO.6951 FOR BUILDING NO.IX/53 K DATED 2.3.2023 ISSUED BY 2ND RESPONDENT.
Exhibit P2(i) TRUE COPY OF DEMAND NOTICE NO.6952 FOR BUILDING NO.IX/53 L DATED 2.3.2023 ISSUED BY 2ND RESPONDENT.
W.P.(C) No.29844/2022 &Conn. Cases 402025:KER:31275 Exhibit P2(j) TRUE COPY OF DEMAND NOTICE NO.6953 FOR BUILDING NO.IX/53 P DATED 2.3.2023 ISSUED BY 2ND RESPONDENT.
Exhibit P3 TRUE COPY OF PROPERTY TAX RECEIPT NO.26726 OF BOOK NO.535 DATED 29.12.21 ISSUED BY 2ND RESPONDENT FOR PAYING PROPERTY TAX FOR BUILDING NOS.IX/53A AND 53B FOR THE PERIOD 2021-22.
Exhibit P4 TRUE COPY OF PROPERTY TAX RECEIPT NO.47710 OF BOOK NO.955 DATED 21.3.22 ISSUED BY 2ND RESPONDENT FOR BUILDING NOS.IX/53C, IX/53D AND IX/53E FOR THE PERIOD 2021-22.
Exhibit P5 TRUE COPY OF PROPERTY TAX RECEIPT NO.136721 OF BOOK NO.2735 DATED 7.3.21 ISSUED BY 2ND RESPONDENT FOR BUILDING NO.IX/53H FOR THE PERIOD 2020-21.
Exhibit P6 TRUE COPY OF PROPERTY TAX RECEIPT NO.136719 OF BOOK NO.2735 DATED 7.3.21 ISSUED B Y 2ND RESPONDENT FOR BUILDING NOS. IX/53 I, IX/53 J, IX/53 K AND IX/53 L FOR THE PERIOD 2021- 22. Exhibit P7 TRUE COPY OF PROPERTY TAX RECEIPT NO.47711 OF BOOK NO.955 DATED 21.3.22 ISSUED BY 2ND RESPONDENT FOR BUILDING NO.IX/53 P FOR THE PERIOD 2021-22.
Exhibit P8 TRUE COPY OF A BLANK FORM NO.9 APPENDED TO PROPERTY TAX RULES 2011 AS PROVIDED UNDER SECTION 14(1) OF THE RULES.
RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC W.P.(C) No.29844/2022 &Conn. Cases 41 2025:KER:31275 Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 42 2025:KER:31275 APPENDIX OF WP(C) 11107/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE EXTRACT OF THE TRUST DEED OF THE ISLAMIC MISSION TRUST DATED 10.08.1970 Exhibit P2 TRUE COPY OF THE TAX RECEIPT IN RESPECT OF THE ABOVE PROPERTY DATED 20.4.2022 ISSUED BY THE VILLAGE OFFICER, MUTTAMBALAM VILLAGE Exhibit P3 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 27.12.2017 BEARING NO.29617014 IN RESPECT OF THE ABOVE PROPERTY LYING RE-SURVEY NO.6 & 7, BLOCK NO.42 OF MUTTAMBALAM VILLAGE, KOTTAYAM Exhibit P4 TRUE COPY OF THE LICENSE BEARING NO.7453 A3/02/2022 - 2023 DATED 20.04.2022 Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 20.3.2023 IN RESPECT OF BUILDING NO.546 (OLD NO.322 E) Exhibit P6 TRUE COPY OF THE DEMAND NOTICE DATED 20.03.2023 IN RESPECT OF BUILDING NO.547 (OLD NO.322 F) Exhibit P7 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2015-16 BEARING BOOK NO.2046 DATED 11.2.2016 Exhibit P8 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2016-17 BEARING BOOK NO.3382 DATED 27.3.2017 Exhibit P9 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2017-18 BEARING BOOK NO.279 DATED 31.08.2017 Exhibit P10 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2018-19 BEARING BOOK NO.888 DATED 27.2.2018 Exhibit P11 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2019-2020 BEARING BOOK NO.940 DATED 17.6.2019 W.P.(C) No.29844/2022 &Conn. Cases 43 2025:KER:31275 Exhibit P12 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2020-2021 BEARING BOOK NO.2214 DATED 12.10.2020 Exhibit P13 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2021-2022 BEARING BOOK NO.307 DATED 25.09.2021 Exhibit P14 TRUE COPY OF THE INTERIM ORDER DATED 17.03.2023 IN W.P(C) NO.8590/2023 Exhibit P15 TRUE COPY OF THE INTERIM ORDER DATED 22.03.2023 IN W.P(C) NO.8590/2023 OF THIS HON'BLE HIGH COURT RESPONDENT'S/S' EXHIBITS Exhibit R2(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R2(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R2(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 3RD RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME Exhibit R2(a) TRUE COPY OF THE NOTIFICATION (SRO NO.34/2011), G.O.(P) NO.17/2011/LSGD ISSUED BY THE GOVERNMENT DATED 14.01.2011 Exhibit R2(a1) THE ENGLISH TRANSLATION OF THE NOTIFICATION (SRO NO.34/2011), G.O.(P) NO.17/2011/LSGD ISSUED BY THE GOVERNMENT DATED 14.01.2011 Exhibit R2(b) TRUE COPY OF THE G.O.(RT) NO.540/2019/LSGD DATED 06/03/2029 Exhibit R2(c) TRUE COPY OF THE INTERIM ORDER DATED 04.10.2023 IN WP(C) No.32539/2023 PASSED BY THIS HON'BLE COURT.
W.P.(C) No.29844/2022 &Conn. Cases 442025:KER:31275 APPENDIX OF WP(C) 11117/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE EXTRACT OF THE TRUST DEED OF THE ISLAMIC MISSION TRUST DATED 10.08.1970 Exhibit P2 TRUE COPY OF THE TAX RECEIPT IN RESPECT OF THE PROPERTY DATED 20.4.2022 ISSUED BY THE VILLAGE OFFICER, MUTTAMBALAM VILLAGE Exhibit P3 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 27.12.2017 BEARING NO.29617014 IN RESPECT OF THE ABOVE PROPERTY LYING RE-SURVEY NO.6 & 7, BLOCK NO.42 OF MUTTAMBALAM VILLAGE, KOTTAYAM Exhibit P4 TRUE COPY OF THE LICENSE BEARING NO.7453 A3/02/2022 - 2023 DATED 20.04.2022 Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 20.3.2023 IN RESPECT OF BUILDING NO.548 (OLD NO.322 G) Exhibit P6 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2015-16 BEARING BOOK NO.2046 DATED 11.2.2016 Exhibit P7 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2016-17 BEARING BOOK NO.3382 DATED 27.3.2017 Exhibit P8 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2017-18 BEARING BOOK NO.279 DATED 31.08.2017 Exhibit P9 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2018-19 BEARING BOOK NO.888 DATED 27.2.2018 Exhibit P10 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2019-2020 BEARING BOOK NO.940 DATED 17.6.2019 Exhibit P11 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2020-2021 BEARING BOOK NO.2214 DATED 12.10.2020 W.P.(C) No.29844/2022 &Conn. Cases 45 2025:KER:31275 Exhibit P12 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2021-2022 BEARING BOOK NO.307 DATED 25.09.2021 Exhibit P13 TRUE COPY OF THE INTERIM ORDER DATED 17.03.2023 IN W.P(C) NO.8590/2023 Exhibit P14 TRUE COPY OF THE INTERIM ORDER DATED 22.03.2023 IN W.P(C) NO.8590/2023 OF THIS HON'BLE HIGH COURT W.P.(C) No.29844/2022 &Conn. Cases 46 2025:KER:31275 APPENDIX OF WP(C) 11130/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE EXTRACT OF THE TRUST DEED OF THE ISLAMIC MISSION TRUST DATED 10.08.1970 ExhibitP2 TRUE COPY OF THE TAX RECEIPT IN RESPECT OF THE ABOVE PROPERTY DATED 20.4.2022 ISSUED BY THE VILLAGE OFFICER, MUTTAMBALAM VILLAGE Exhibit P3 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 27.12.2017 BEARING NO.29617014 IN RESPECT OF THE ABOVE PROPERTY LYING RE-SURVEY NO.6 & 7, BLOCK NO.42 OF MUTTAMBALAM VILLAGE, KOTTAYAM Exhibit P4 TRUE COPY OF THE LICENSE BEARING NO.7453 A3/02/2022 - 2023 DATED 20.04.2022 Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 24.3.2023 IN RESPECT OF BUILDING NO.544 (OLD NO.322 C) Exhibit P6 TRUE COPY OF THE DEMAND NOTICE DATED NIL BEARING NO.6864 IN RESPECT OF BUILDING NO.544 A (OLD NO.322 C1) Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 24.3.2023 IN RESPECT OF BUILDING NO.544 B (OLD NO.322 C2) Exhibit P8 TRUE COPY OF THE DEMAND NOTICE DATED 24.3.2023 IN RESPECT OF BUILDING NO.544 C (OLD NO.322 C3) Exhibit P9 TRUE COPY OF THE DEMAND NOTICE DATED 24.3.2023 IN RESPECT OF BUILDING NO.544 D (OLD NO.322 C4) Exhibit P10 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2015-16 BEARING BOOK NO.2046 DATED 11.2.2016 Exhibit P11 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2016-17 BEARING BOOK NO.3382 DATED 27.3.2017 W.P.(C) No.29844/2022 &Conn. Cases 47 2025:KER:31275 Exhibit P12 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2017-18 BEARING BOOK NO.279 DATED 31.08.2017 Exhibit P13 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2018-19 BEARING BOOK NO.888 DATED 27.2.2018 Exhibit P14 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2019-2020 BEARING BOOK NO.940 DATED 17.6.2019 Exhibit P15 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2020-2021 BEARING BOOK NO.2214 DATED 12.10.2020 Exhibit P16 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2021-2022 BEARING BOOK NO.307 DATED 25.09.2021 Exhibit P17 TRUE COPY OF THE INTERIM ORDER DATED 17.03.2023 IN W.P(C) NO.8590/2023 Exhibit P18 TRUE COPY OF THE INTERIM ORDER DATED 22.03.2023 IN W.P(C) NO.8590/2023 OF THIS HON'BLE HIGH COURT W.P.(C) No.29844/2022 &Conn. Cases 48 2025:KER:31275 APPENDIX OF WP(C) 11150/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE EXTRACT OF THE TRUST DEED OF THE ISLAMIC MISSION TRUST DATED 10.08.1970 Exhibit P2 TRUE COPY OF THE TAX RECEIPT IN RESPECT OF THE ABOVE PROPERTY DATED 20.4.2022 ISSUED BY THE VILLAGE OFFICER, MUTTAMBALAM VILLAGE Exhibit P3 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 27.12.2017 BEARING NO.29617014 IN RESPECT OF THE ABOVE PROPERTY LYING RE-SURVEY NO.6 & 7, BLOCK NO.42 OF MUTTAMBALAM VILLAGE, KOTTAYAM Exhibit P4 TRUE COPY OF THE LICENSE BEARING NO.7453 A3/02/2022 - 2023 DATED 20.04.20 Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 26.3.2023 IN RESPECT OF BUILDING NO.549 (OLD NO.322 H) Exhibit P6 TRUE COPY OF THE DEMAND NOTICE DATED 26.3.2023 IN RESPECT OF BUILDING NO.549 (OLD NO.322 H) Exhibit P7 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2016-17 BEARING BOOK NO.3382 DATED 27.3.2017 Exhibit P8 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2017-18 BEARING BOOK NO.279 DATED 31.08.2017 Exhibit P9 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2021-2022 BEARING BOOK NO.307 DATED 25.09.2021 Exhibit P10 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2019-2020 BEARING BOOK NO.940 DATED 17.6.2019 Exhibit P11 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2020-2021 BEARING BOOK NO.2214 DATED 12.10.2020 W.P.(C) No.29844/2022 &Conn. Cases 49 2025:KER:31275 Exhibit P12 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2021-2022 BEARING BOOK NO.307 DATED 25.09.2021 Exhibit P13 TRUE COPY OF THE INTERIM ORDER DATED 17.03.2023 IN W.P(C) NO.8590/2023 Exhibit P14 TRUE COPY OF THE INTERIM ORDER DATED 22.03.2023 IN W.P(C) NO.8590/2023 OF THIS HON'BLE HIGH COURT RESPONDENT'S/S' EXHIBITS Exhibit R2(a) TRUE COPY OF THE NOTIFICATION (SRO NO.34/2011), G.O.(P) NO.17/2011/LSGD ISSUED BY THE GOVERNMENT DATED 14.01.2011 Exhibit R2(a1) THE ENGLISH TRANSLATION OF THE NOTIFICATION (SRO NO.34/2011), G.O.(P) NO.17/2011/LSGD ISSUED BY THE GOVERNMENT DATED 14.01.2011 Exhibit R2(b) TRUE COPY OF THE G.O.(RT) NO.540/2019/LSGD DATED 06/03/2029 Exhibit R2(c) TRUE COPY OF THE INTERIM ORDER DATED 04.10.2023 IN WP(C) No.32539/2023 PASSED BY THIS HON'BLE COURT.
W.P.(C) No.29844/2022 &Conn. Cases 502025:KER:31275 APPENDIX OF WP(C) 11165/2023 PETITIONER'S/S EXHIBITS Exhibit P1 TRUE COPY OF THE EXTRACT OF THE TRUST DEED OF THE ISLAMIC MISSION TRUST DATED 10.08.1970 Exhibit P2 TRUE COPY OF THE TAX RECEIPT IN RESPECT OF THE ABOVE PROPERTY DATED 20.4.2022 ISSUED BY THE VILLAGE OFFICER, MUTTAMBALAM VILLAGE Exhibit P3 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 27.12.2017 BEARING NO.29617014 IN RESPECT OF THE ABOVE PROPERTY LYING RE-SURVEY NO.6 & 7, BLOCK NO.42 OF MUTTAMBALAM VILLAGE, KOTTAYAM Exhibit P4 TRUE COPY OF THE LICENSE BEARING NO.7453 A3/02/2022 - 2023 DATED 20.04.2022 Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 24.3.2023 IN RESPECT OF BUILDING NO.545 (OLD NO.322 D) Exhibit P6 TRUE COPY OF THE DEMAND NOTICE DATED 20.03.2023 IN RESPECT OF BUILDING NO.551 (OLD NO.322 J) Exhibit P7 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2015-16 BEARING BOOK NO.2046 DATED 11.2.2016 Exhibit P8 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2016-17 BEARING BOOK NO.3382 DATED 27.3.2017 Exhibit P9 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2017-18 BEARING BOOK NO.279 DATED 31.08.2017 Exhibit P10 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2017-18 BEARING BOOK NO.888 DATED 27.2.2018 Exhibit P11 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2019-2020 BEARING BOOK NO.940 DATED 17.6.2019 W.P.(C) No.29844/2022 &Conn. Cases 51 2025:KER:31275 Exhibit P12 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2020-2021 BEARING BOOK NO.2214 DATED 12.10.2020 Exhibit P13 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2021-2022 BEARING BOOK NO.307 DATED 25.09.2021 Exhibit P14 TRUE COPY OF THE INTERIM ORDER DATED 17.03.2023 IN W.P(C) NO.8590/2023 Exhibit P15 TRUE COPY OF THE INTERIM ORDER DATED 22.03.2023 IN W.P(C) NO.8590/2023 OF THIS HON'BLE HIGH COURT RESPONDENT'S/S' EXHIBITS Exhibit R2(a) TRUE COPY OF THE NOTIFICATION (SRO NO.34/2011), G.O.(P) NO.17/2011/LSGD ISSUED BY THE GOVERNMENT DATED 14.01.2011 Exhibit R2(a1) THE ENGLISH TRANSLATION OF THE NOTIFICATION (SRO NO.34/2011), G.O.(P) NO.17/2011/LSGD ISSUED BY THE GOVERNMENT DATED 14.01.2011 Exhibit R2(b) TRUE COPY OF THE G.O.(RT) NO.540/2019/LSGD DATED 06/03/2029 Exhibit R2(c) TRUE COPY OF THE INTERIM ORDER DATED 04.10.2023 IN WP(C) No.32539/2023 PASSED BY THIS HON'BLE COURT.
Exhibit R2(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R2(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R2(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 3RD RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 52 2025:KER:31275 APPENDIX OF WP(C) 11178/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE EXTRACT OF THE TRUST DEED OF THE ISLAMIC MISSION TRUST DATED 10.08.1970 Exhibit P2 TRUE COPY OF THE TAX RECEIPT IN RESPECT OF THE ABOVE PROPERTY DATED 20.4.2022 ISSUED BY THE VILLAGE OFFICER, MUTTAMBALAM VILLAGE Exhibit P3 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 27.12.2017 BEARING NO.29617014 IN RESPECT OF THE ABOVE PROPERTY LYING RE-SURVEY NO.6 & 7, BLOCK NO.42 OF MUTTAMBALAM VILLAGE, KOTTAYAM Exhibit P4 TRUE COPY OF THE LICENSE BEARING NO.7453 A3/02/2022 - 2023 DATED 20.04.2022 Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 20.3.2023 IN RESPECT OF BUILDING NO.554 (OLD NO.322 L) Exhibit P6 TRUE COPY OF THE DEMAND NOTICE DATED 20.3.2023 IN RESPECT OF BUILDING NO.554 (OLD NO.322 M) Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 20.3.2023 IN RESPECT OF BUILDING NO.552 (OLD NO.322 K) Exhibit P8 TRUE COPY OF THE DEMAND NOTICE DATED 24.3.2023 IN RESPECT OF BUILDING NO.543 (OLD NO.322 B) Exhibit P9 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2015-16 BEARING BOOK NO.2046 DATED 11.2.2016 Exhibit P10 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2016-17 BEARING BOOK NO.3382 DATED 27.3.2017 Exhibit P11 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2017-18 BEARING BOOK NO.279 DATED 31.08.2017 W.P.(C) No.29844/2022 &Conn. Cases 53 2025:KER:31275 Exhibit P12 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2017-18 BEARING BOOK NO.888 DATED 27.2.2018 Exhibit P13 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2019-2020 BEARING BOOK NO.340 DATED 17.6.2019 Exhibit P14 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2020-2021 BEARING BOOK NO.2214 DATED 12.10.2020 Exhibit P15 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2021-2022 BEARING BOOK NO.307 DATED 25.09.2021 Exhibit P16 TRUE COPY OF THE INTERIM ORDER DATED 17.03.2023 IN W.P(C) NO.8590/2023 Exhibit P17 TRUE COPY OF THE INTERIM ORDER DATED 22.03.2023 IN W.P(C) NO.8590/2023 OF THIS HON'BLE HIGH COURT W.P.(C) No.29844/2022 &Conn. Cases 54 2025:KER:31275 APPENDIX OF WP(C) 11193/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE EXTRACT OF THE TRUST DEED OF THE ISLAMIC MISSION TRUST DATED 10.08.1970 Exhibit P2 TRUE COPY OF THE TAX RECEIPT DATED 20.4.2022 ISSUED BY THE VILLAGE OFFICER, MUTTAMBALAM VILLAGE Exhibit P3 TRUE COPY OF THE POSSESSION CERTIFICATE DATED 27.12.2017 BEARING NO.29617014 IN RESPECT OF THE ABOVE PROPERTY LYING RE-SURVEY NO.6 & 7, BLOCK NO.42 OF MUTTAMBALAM VILLAGE, KOTTAYAM Exhibit P4 TRUE COPY OF THE LICENSE BEARING NO.7453 A3/02/2022 - 2023 DATED 20.04.2022 Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 24.3.2023 IN RESPECT OF BUILDING NO.542 (OLD NO.322 A) Exhibit P6 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2015-16 BEARING BOOK NO.2046 DATED 11.2.2016 Exhibit P7 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2016-17 BEARING BOOK NO.3382 DATED 27.3.2017 Exhibit P8 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2017-18 BEARING BOOK NO.279 DATED 31.08.2017 Exhibit P9 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2018-19 BEARING BOOK NO.888 DATED 27.2.2018 Exhibit P10 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2019-2020 BEARING BOOK NO.940 DATED 17.6.2019 Exhibit P11 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2020-2021 BEARING BOOK NO.2214 DATED 12.10.2020 W.P.(C) No.29844/2022 &Conn. Cases 55 2025:KER:31275 Exhibit P12 TRUE COPY OF THE RECEIPT SHOWING PAYMENT OF PROPERTY TAX FOR THE YEAR 2021-2022 BEARING BOOK NO.307 DATED 25.09.2021 Exhibit P13 TRUE COPY OF THE INTERIM ORDER DATED 17.03.2023 IN W.P(C) NO.8590/2023 Exhibit P14 TRUE COPY OF THE INTERIM ORDER DATED 22.03.2023 IN W.P(C) NO.8590/2023 OF THIS HON'BLE HIGH COURT RESPONDENT'S/S' EXHIBITS Exhibit R2(a) TRUE COPY OF THE NOTIFICATION (SRO NO.34/2011), G.O.(P) NO.17/2011/LSGD ISSUED BY THE GOVERNMENT DATED 14.01.2011 Exhibit R2(a1) THE ENGLISH TRANSLATION OF THE NOTIFICATION (SRO NO.34/2011), G.O.(P) NO.17/2011/LSGD ISSUED BY THE GOVERNMENT DATED 14.01.2011 Exhibit R2(b) TRUE COPY OF THE G.O.(RT) NO.540/2019/LSGD DATED 06/03/2029 Exhibit R2(c) TRUE COPY OF THE INTERIM ORDER DATED 04.10.2023 IN WP(C) No.32539/2023 PASSED BY THIS HON'BLE COURT.
W.P.(C) No.29844/2022 &Conn. Cases 562025:KER:31275 APPENDIX OF WP(C) 11724/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO:
865/XIX Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO:
866/XIX Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO:
867/XIX Exhibit P4 TRUE COPY OF THE DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO:
868/XIX Exhibit P5 TRUE COPY OF DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO: 869/XIX Exhibit P6 TRUE COPY OF THE DEMAND NOTICE DATED 9.03.2023 WITH RESPECT TO BUILDING NO:
860/XIX Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 9.03.2023 WITH RESPECT TO BUILDING NO:
861/XIX Exhibit P8 TRUE COPY THE DEMAND NOTICE DATED 9.03.2023 WITH RESPECT TO BUILDING NO: 862/XIX Exhibit P9 TRUE COPY OF THE DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO:
863/XIX Exhibit P10 TRUE COPY OF DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO: 864/XIX Exhibit P11 TRUE COPY OF DEMAND NOTICE DATED 9.03.2023 WITH RESPECT TO BUILDING NO: 851/XIX Exhibit P12 TRUE COPY OF THE DEMAND NOTICE DATED NIL WITH RESPECT TO BUILDING NO: 852/XIX W.P.(C) No.29844/2022 &Conn. Cases 57 2025:KER:31275 Exhibit P13 TRUE COPY OF THE DEMAND NOTICE DATED 9.03.2023 WITH RESPECT TO BUILDING NO:
853/XIX Exhibit P14 TRUE COPY OF THE DEMAND NOTICE DATED NIL WITH RESPECT TO BUILDING NO: 854/XIX Exhibit P15 TRUE COPY OF THE DEMAND NOTICE DATED 9.03.2023 WITH RESPECT TO BUILDING NO:
746B/XIX Exhibit P16 TRUE COPY OF THE DEMAND NOTICE DATED 9.03.2023 WITH RESPECT TO BUILDING NO:
859/XIX Exhibit P17 TRUE COPY OF THE DEMAND NOTICE DATED 6.03.2023 WITH RESPECT TO BUILDING NO:
733A/XXXI Exhibit P18 TRUE COPY OF THE DEMAND NOTICE DATED 28.03.2023 WITH RESPECT TO BUILDING NO:
716/XV Exhibit P19 TRUE COPY OF THE DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO:
2736/XIII Exhibit P20 TRUE COPY OF THE DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO:
2733/XIII Exhibit P21 TRUE COPY OF THE DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO:
2737/XIII Exhibit P22 TRUE COPY OF THE DEMAND NOTICE DATED 9.03.2023 WITH RESPECT TO BUILDING NO: 715/XV Exhibit P23 TRUE TRUE COPY OF THE INTERIM ORDER DATED 17.2.2023 IN WP.C. 5525/2023 W.P.(C) No.29844/2022 &Conn. Cases 58 2025:KER:31275 APPENDIX OF WP(C) 11855/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2023 WITH RESPECT TO BUILDING NO:
651/XLIV Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2023 WITH RESPECT TO BUILDING NO:
652/XLIV Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2023 WITH RESPECT TO BUILDING NO:
653/XLIV Exhibit P4 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2023 WITH RESPECT TO BUILDING NO:
675/XXXI Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2023 WITH RESPECT TO BUILDING NO:
676/XXXI Exhibit P6 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2023 WITH RESPECT TO BUILDING NO:
677/XXXI Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2023 WITH RESPECT TO BUILDING NO: 4/XXX Exhibit P8 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2023 WITH RESPECT TO BUILDING NO: 6/XXX Exhibit P9 TRUE COPY OF THE DEMAND NOTICE DATED 8.03.2023 WITH RESPECT TO BUILDING NO:
1277/XXIX Exhibit P10 TRUE COPY OF THE DEMAND NOTICE DATED 8.03.2023 WITH RESPECT TO BUILDING NO:
1278/XXIX Exhibit P11 TRUE COPY OF THE DEMAND NOTICE DATED 8.03.2023 WITH RESPECT TO BUILDING NO:
1279/XXIX Exhibit P12 TRUE COPY OF THE DEMAND NOTICE DATED W.P.(C) No.29844/2022 &Conn. Cases 59 2025:KER:31275 8.03.2023 WITH RESPECT TO BUILDING NO:
1280/XXIX Exhibit P13 TRUE COPY OF THE DEMAND NOTICE DATED 8.03.2023 WITH RESPECT TO BUILDING NO:
1281/XXIX Exhibit P14 TRUE COPY OF THE DEMAND NOTICE DATED 8.03.2023 WITH RESPECT TO BUILDING NO:
1282/XXIX Exhibit P15 TRUE COPY OF THE DEMAND NOTICE DATED 8.03.2023 WITH RESPECT TO BUILDING NO:
1276/XXIX Exhibit P16 TRUE COPY OF THE DEMAND NOTICE DATED 8.03.2023 WITH RESPECT TO BUILDING NO:
1283/XXIX Exhibit P17 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2023 WITH RESPECT TO BUILDING NO:
959/XIII Exhibit P18 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2023 WITH RESPECT TO BUILDING NO:
960/XIII Exhibit P19 TRUE COPY OF THE DEMAND NOTICE DATED 25.03.2023 WITH RESPECT TO BUILDING NO:
980/XIII Exhibit P20 TRUE COPY OF THE DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO:
2272/XIII Exhibit P21 TRUE COPY OF THE DEMAND NOTICE DATED NIL WITH RESPECT TO BUILDING NO: 678/XIV Exhibit P22 TRUE COPY OF THE DEMAND NOTICE DATED 12.03.2023 WITH RESPECT TO BUILDING NO:
2728/XIII Exhibit P23 TRUE COPY OF THE DEMAND NOTICE DATED 13.03.2023 WITH RESPECT TO BUILDING NO:
2738/XIII Exhibit P24 TRUE COPY OF THE DEMAND NOTICE DATED 9.08.2023 WITH RESPECT TO BUILDING NO:W.P.(C) No.29844/2022 &Conn. Cases 60
2025:KER:31275 855/XIX Exhibit P25 TRUE COPY OF THE DEMAND NOTICE DATED 9.03.2023 WITH RESPECT TO BUILDING NO:
856/XIX Exhibit P26 TRUE COPY OF THE DEMAND NOTICE DATED 9.03.2023 WITH RESPECT TO BUILDING NO:
857/XIX Exhibit P27 TRUE COPY OF THE DEMAND NOTICE DATED 9.03.2023 WITH RESPECT TO BUILDING NO:
858/XIX Exhibit P28 TRUE COPY OF THE DEMAND NOTICE DATED 23.03.2023 WITH RESPECT TO BUILDING NO:
1248/XX Exhibit P29 TRUE COPY OF THE DEMAND NOTICE DATED 23.03.2023 WITH RESPECT TO BUILDING NO:
1250/XX Exhibit P30 TRUE COPY OF THE DEMAND NOTICE DATED 23.03.2023 WITH RESPECT TO BUILDING NO:
1244/XX Exhibit P31 TRUE COPY OF THE DEMAND NOTICE DATED 23.03.2023 WITH RESPECT TO BUILDING NO:
1242A/XX Exhibit P32 TRUE COPY OF THE DEMAND NOTICE DATED 23.03.2023 WITH RESPECT TO BUILDING NO:
1242/XX Exhibit P33 TRUE COPY OF THE DEMAND NOTICE DATED 23.03.2023 WITH RESPECT TO BUILDING NO:
1240/XX Exhibit P34 TRUE COPY OF THE DEMAND NOTICE DATED 23.03.2023 WITH RESPECT TO BUILDING NO:
1239/XX Exhibit P35 TRUE COPY OF THE DEMAND NOTICE DATED 23.03.2023 WITH RESPECT TO BUILDING NO:
1243/XX Exhibit P36 TRUE COPY OF THE DEATH CERTIFICATE DATED 16.10.2020 IS PRODUCED AND MARKED AS W.P.(C) No.29844/2022 &Conn. Cases 61 2025:KER:31275 Exhibit P37 TRUE COPY OF THE FAMILY MEMBERSHIP CERTIFICATE ISSUED BY THE PANACHIKADU VILLAGE DATED 3.12.2020 Exhibit P38 TRUE COPY OF THE INTERIM ORDER DATED 17.2.2023 IN WP.C 5525/2023 RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 62 2025:KER:31275 APPENDIX OF WP(C) 12283/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
1591/XX Exhibit P2 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
1591A/XX Exhibit P3 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
1593/XX Exhibit P4 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
1596/XX Exhibit P5 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
1005/XLIX Exhibit P6 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
1006/XLIX Exhibit P7 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
1007/XLIX Exhibit P8 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
1008/XLIX Exhibit P9 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
1009/XLIX Exhibit P10 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
1010/XLIX Exhibit P11 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
1011/XLIX W.P.(C) No.29844/2022 &Conn. Cases 63 2025:KER:31275 Exhibit P12 TRUE COPY OF THE INTERIM ORDER DATED 17.2.2023 IN WP.C 5525/2023 RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 64 2025:KER:31275 APPENDIX OF WP(C) 12473/2023 PETITIONER'S/S' EXHIBITS Exhibit P1(a) TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 05-05-2016 FOR DOOR NOS. 44/706 (OLD 14/201B) FOR THE YEAR 2016-17 Exhibit P1(b) TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 05-05-2016 FOR DOOR NOS. 44/707-709 (OLD 14/201 C TO E) FOR THE YEAR 2016-17 Exhibit P1(c) TRUE COPY OF THE PROPERTY TAX RECEIPT DATED 05-05-2016 FOR DOOR NOS. 44/710-711 (OLD 14/201 F & G) FOR THE YEAR 2016-17 Exhibit P2(a) TRUE COPY OF THE PROPERTY TAX RECEIPTS FOR DOOR NOS. 44/706 (OLD 14/201B) FOR THE FIRST HALF OF THE YEAR 2017-18 DATED 25-09-2017 Exhibit P2(b) TRUE COPY OF THE PROPERTY TAX RECEIPTS FOR DOOR NOS. 44/707-709 (OLD 14/201C TO E) FOR THE FIRST HALF OF THE YEAR 2017-18 DATED 25-
09-2017 Exhibit P2(c) TRUE COPY OF THE PROPERTY TAX RECEIPTS FOR DOOR NOS. 44/710-711 (OLD 14/201 F & G) FOR THE FIRST HALF OF THE YEAR 2017-18 DATED 25- 09-2017 Exhibit P2(d) TRUE COPY OF THE PROPERTY TAX RECEIPTS FOR DOOR NOS. 44/706 (OLD 14/201B) FOR THE SECOND HALF OF THE YEAR 2017-18 DATED 16-02-2018 Exhibit P2(e) TRUE COPY OF THE PROPERTY TAX RECEIPT FOR DOOR NOS. 44/707-709 (OLD 14/201C TO E) FOR THE SECOND HALF OF THE YEAR 2017-18 DATED 16- 02-2018 Exhibit P2(f) TRUE COPY OF THE PROPERTY TAX RECEIPT FOR DOOR NOS. 44/710-711 (OLD 14/201 F & G) FOR THE SECOND HALF OF THE YEAR 2017-18 DATED 16- 02-2018 Exhibit P3(a) TRUE COPY OF THE PROPERTY TAX RECEIPT FOR DOOR NOS. 44/706 (OLD 14/201B) FOR THE FIRST HALF OF THE YEAR 2018-19 DATED 18-09-2018 W.P.(C) No.29844/2022 &Conn. Cases 65 2025:KER:31275 Exhibit P3(b) TRUE COPY OF THE PROPERTY TAX RECEIPT FOR DOOR NOS. 44/707 -709 (OLD 14/201C TO E) FOR THE FIRST HALF OF THE YEAR 2018-19 DATED 18- 09-2018 Exhibit P3(c) TRUE COPY OF THE PROPERTY TAX RECEIPT FOR DOOR NOS. 44/710 -711 (OLD 14/201F & G) FOR THE FIRST HALF OF THE YEAR 2018-19 DATED 18- 09-2018 Exhibit P3(d) TRUE COPY OF THE PROPERTY TAX RECEIPT FOR DOOR NOS. 44/706 (OLD 14/201B) FOR THE SECOND HALF OF THE YEAR 2018-19 DATED 05-02-2019 Exhibit P3(e) TRUE COPY OF THE PROPERTY TAX RECEIPT FOR DOOR NOS. 44/707 -709 (OLD 14/201C TO E) FOR THE SECOND HALF OF THE YEAR 2018-19 DATED 05- 02-2019 Exhibit P3(f) RUE COPY OF THE PROPERTY TAX RECEIPT FOR DOOR NOS. 44/710 -711 (OLD 14/201F & G) FOR THE SECOND HALF OF THE YEAR 2018-19 DATED 05-02- 2019 Exhibit P4(a) TRUE COPY OF THE PROPERTY TAX RECEIPTS FOR DOOR NOS. 44/706 (OLD 14/201B) FOR THE FIRST HALF OF THE YEAR 2019-20 DATED 25-09-2019 Exhibit P4(b) TRUE COPY OF THE PROPERTY TAX RECEIPTS FOR DOOR NOS. 44/707 TO 709 (OLD 14/201 C TO E) FOR THE FIRST HALF OF THE YEAR 2019-20 DATED 25-09-2019 Exhibit P4(c) TRUE COPY OF THE PROPERTY TAX RECEIPTS FOR DOOR NOS. 44/710 TO 711 (OLD 14/201 F TO G) FOR THE FIRST HALF OF THE YEAR 2019-20 DATED 25-09-2019 Exhibit P4(d) TRUE COPY OF THE PROPERTY TAX RECEIPTS FOR DOOR NOS. 44/706 (OLD 14/201B) FOR THE SECOND HALF OF THE YEAR 2019-20 DATED 16-03-2020 Exhibit P4(e) TRUE COPY OF THE PROPERTY TAX RECEIPTS FOR DOOR NOS. 44/707 (OLD 14/201C) FOR THE SECOND HALF OF THE YEAR 2019-20 DATED 16-03-2020 Exhibit P4(f) TRUE COPY OF THE PROPERTY TAX RECEIPTS FOR W.P.(C) No.29844/2022 &Conn. Cases 66 2025:KER:31275 DOOR NOS. 44/708 & 709 (OLD 14/201 D & E) FOR THE SECOND HALF OF THE YEAR 2019-20 DATED 16-03-2020 Exhibit P4(g) TRUE COPY OF THE PROPERTY TAX RECEIPTS FOR DOOR NOS. 44/710 & 711 (OLD 14/201 F & G) FOR THE SECOND HALF OF THE YEAR 2019-20 DATED 16-03-2020 Exhibit P5 TRUE COPIES OF THE PROPERTY TAX RECEIPT FOR DOOR NOS. 44/706-711 (OLD 14/201B TO G) FOR THE YEAR 2020-21 Exhibit P6 TRUE COPIES OF THE PROPERTY TAX RECEIPTS FOR DOOR NOS. 44/706-711 FOR YEAR 2021-22 Exhibit P7(a) TRUE COPY OF THE NOTICE DATED 10.03.2023 FOR DOOR NOS. 44/706 Exhibit P7(b) TRUE COPY OF THE NOTICE DATED 10.03.2023 FOR DOOR NOS. 44/707 Exhibit P7(c) TRUE COPY OF THE NOTICE DATED 10.03.2023 FOR DOOR NOS. 44/708 Exhibit P7(d) TRUE COPY OF THE NOTICE DATED 10.03.2023 FOR DOOR NOS. 44/709 Exhibit P7(e) TRUE COPY OF THE NOTICE DATED 10.03.2023 FOR DOOR NOS. 44/710 Exhibit P7(f) TRUE COPY OF THE NOTICE DATED 13.03.2023 FOR DOOR NOS. 44/711 Exhibit P8 TRUE COPY OF THE REPRESENTATION DATED 20-03-2023 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT, ALONG WITH RECEIPT Exhibit P9 TRUE COPY OF THE NOTIFICATION NO.
540/2019/LSGD DATED 06.03.2019 ISSUED BY THE 1ST RESPONDENT W.P.(C) No.29844/2022 &Conn. Cases 67 2025:KER:31275 APPENDIX OF WP(C) 13547/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE DEATH CERTIFICATE OF M.O MANI DATED 7.2.2022 Exhibit P2 TRUE COPY OF THE DEATH CERTIFICATE OF MOLLY MANI DATED 3.11.2019 Exhibit P3 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1894/XIII Exhibit P4 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1896/XIII Exhibit P5 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1897/XIII Exhibit P6 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1898/XIII Exhibit P7 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1938/XIII Exhibit P8 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1892/XIII Exhibit P9 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1891/XIII Exhibit P10 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1888/XIII W.P.(C) No.29844/2022 &Conn. Cases 68 2025:KER:31275 Exhibit P11 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1890/XIII Exhibit P12 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1889/XIII Exhibit P13 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1887/XIII Exhibit P14 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1885/XIII Exhibit P15 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1933/XIII Exhibit P16 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1903/XIII Exhibit P17 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1904/XIII Exhibit P18 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1905/XIII Exhibit P19 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1906/XIII Exhibit P20 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1907/XIII Exhibit P21 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1908/XIII Exhibit P22 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1909/XIII W.P.(C) No.29844/2022 &Conn. Cases 69 2025:KER:31275 Exhibit P23 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1911/XIII Exhibit P24 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1912/XIII Exhibit P25 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1913/XIII Exhibit P26 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1914/XIII Exhibit P27 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1915/XIII Exhibit P28 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1895/XIII Exhibit P29 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1902/XIII Exhibit P30 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1916/XIII Exhibit P31 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1957/XIII Exhibit P32 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1958/XIII Exhibit P33 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1960/XIII Exhibit P34 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1954/XIII W.P.(C) No.29844/2022 &Conn. Cases 70 2025:KER:31275 Exhibit P35 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1955/XIII Exhibit P36 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1956/XIII Exhibit P37 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1954/XIII Exhibit P38 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1893/XIII Exhibit P39 TRUE COPY OF THE INTERIM ORDER DATED 17.2.2023 IN W.P(C)NO. 5525/23 RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 71 2025:KER:31275 APPENDIX OF WP(C) 14110/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE DEMAND NOTICE AS ON 24.3.2023 WITH RESPECT TO BUILDING NO:
2917/XIII Exhibit P2 TRUE COPY OF THE DEMAND NOTICE AS ON 24.3.2023 WITH RESPECT TO BUILDING NO:
2752/XIII Exhibit P3 TRUE COPY OF THE DEMAND NOTICE AS ON 24.3.2023 WITH RESPECT TO BUILDING NO:
2754/XIII Exhibit P4 TRUE COPY OF THE DEMAND NOTICE AS ON 24.3.2023 WITH RESPECT TO BUILDING NO:
2753/XIII Exhibit P5 TRUE COPY OF THE DEMAND NOTICE AS ON 24.3.2023 WITH RESPECT TO BUILDING NO:
2755/XIII Exhibit P6 TRUE COPY OF THE DEMAND NOTICE AS ON 24.3.2023 WITH RESPECT TO BUILDING NO:
2756/XIII Exhibit P7 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
2902/XIII Exhibit P8 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
2742/XIII Exhibit P9 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
2744/XIII Exhibit P10 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
2748/XIII Exhibit P11 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
2900/XIII W.P.(C) No.29844/2022 &Conn. Cases 72 2025:KER:31275 Exhibit P12 TRUE COPY OF THE DEMAND NOTICE AS ON 27.2.2023 WITH RESPECT TO BUILDING NO:
2904/XIII Exhibit P13 TRUE COPY OF THE DEMAND NOTICE AS ON 25.2.2023 WITH RESPECT TO BUILDING NO:
2899/XIII Exhibit P14 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
312/XXXIV Exhibit P15 TRUE COPY OF THE INTERIM ORDER DATED 31.3.2023 IN W.P.(C) NO. 11724/23 RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 73 2025:KER:31275 APPENDIX OF WP(C) 17132/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1434/XIII Exhibit P2 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1444/XIII Exhibit P3 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1446/XIII Exhibit P4 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1448/XIII Exhibit P5 TRUE COPY OF THE DEMAND NOTICE AS ON 27.3.2023 WITH RESPECT TO BUILDING NO:
1450/XIII Exhibit P6 TRUE COPY OF THE DEMAND NOTICE AS ON 5.5.2023 WITH RESPECT TO BUILDING NO: 1822/XIII Exhibit P7 TRUE COPY OF THE DEMAND NOTICE AS ON 5.5.2023 WITH RESPECT TO BUILDING NO: 1823/XIII Exhibit P8 TRUE COPY OF THE DEMAND NOTICE AS ON 5.5.2023 WITH RESPECT TO BUILDING NO: 1824/XIII Exhibit P9 TRUE COPY OF THE DEMAND NOTICE AS ON 5.5.2023 WITH RESPECT TO BUILDING NO: 1826/XIII Exhibit P10 TRUE COPY OF THE DEMAND NOTICE AS ON 5.5.2023 WITH RESPECT TO BUILDING NO: 1827/XIII Exhibit P11 TRUE COPY OF THE DEMAND NOTICE AS ON 5.5.2023 WITH RESPECT TO BUILDING NO: 1828/XIII Exhibit P12 TRUE COPY OF THE DEMAND NOTICE AS ON 5.5.2023 WITH RESPECT TO BUILDING NO: 1829/XIII(OLD NO. 771H/IX) W.P.(C) No.29844/2022 &Conn. Cases 74 2025:KER:31275 Exhibit P13 TRUE COPY OF THE DEMAND NOTICE AS ON 5.5.2023 WITH RESPECT TO BUILDING NO: 1829/XIII(OLD NO. 771I/IX) Exhibit P14 TRUE COPY OF THE DEMAND NOTICE AS ON 5.5.2023 WITH RESPECT TO BUILDING NO: 1831/XIII Exhibit P15 TRUE COPY OF THE DEMAND NOTICE AS ON 5.5.2023 WITH RESPECT TO BUILDING NO: 771J/IX Exhibit P16 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.
13547/23 DATED 13.4.2023 RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 75 2025:KER:31275 APPENDIX OF WP(C) 27155/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE RECEIPT OF PROPERTY TAX MP/147896 DATED 31.03.2021 AMOUNTING TO RS.6519/- WITH RESPECT TO ROOM NO.XII/748 ISSUED JOINTLY TO JOHNY KUTTY, GEORGE AND THE 1ST PETITIONER FROM RESPONDENT MUNICIPALITY Exhibit P2 TRUE COPY OF THE PROPERTY TAX PAYMENT RECEIPT NO.77319 WITH RESPECT TO ROOM NO.XII/746 DATED 07.02.2020 AMOUNTING TO RS.3858/-
ISSUED TO JOHNY KUTTY, GEORGE AND THE 1ST PETITIONER FROM RESPONDENT MUNICIPALITY Exhibit P3 3. TRUE COPY OF THE DEMAND NOTICE NO.6011 DATED 02.06.2023 AMOUNTING TO RS.41,819/- WITH RESPECT TO ROOM NO.XII/746 (XX/2020-NEW) ISSUED JOINTLY TO JOHNY KUTTY, GEORGE AND THE 1ST PETITIONER BYTHE RESPONDENT MUNICIPALITY Exhibit P4 TRUE COPY OF THE DEMAND NOTICE NO.6012 DATED 02.06.2023 AMOUNTING TO RS.65,837/- WITH RESPECT TO ROOM NO.XII/748 (XX/2048-NEW) ISSUED TO JOHNY KUTTY, GEORGE AND THE 1ST PETITIONER BY THE RESPONDENT MUNICIPALITY Exhibit P5 TRUE COPY OF THE DEMAND NOTICE NO.6010 DATED 02.06.2023 AMOUNTING TO RS.48,116/- ISSUED TO THE 2ND PETITIONER BY RESPONDENT MUNICIPALITY Exhibit P6 TRUE COPY OF THE INTERIM ORDER DATED 17.2.2023 IN W.P.(C) NO.5525/2023 OF THE HON'BLE HIGH COURT OF KERALA RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND W.P.(C) No.29844/2022 &Conn. Cases 76 2025:KER:31275 RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 77 2025:KER:31275 APPENDIX OF WP(C) 42408/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE DEMAND NOTICE AS ON 23.1.2023 WITH RESPECT TO BUILDING NO: 2/XX Exhibit P2 TRUE COPY OF THE DEMAND NOTICE AS ON 23.1.2023 WITH RESPECT TO BUILDING NO: 3/XX Exhibit P3 TRUE COPY OF THE DEMAND NOTICE AS ON 23.1.2023 WITH RESPECT TO BUILDING NO: 5/XX Exhibit P4 TRUE COPY OF THE DEMAND NOTICE AS ON 23.1.2023 WITH RESPECT TO BUILDING NO: 6/XX Exhibit P5 TRUE COPY OF THE DEMAND NOTICE AS ON 23.1.2023 WITH RESPECT TO BUILDING NO:
3308/XX Exhibit P6 TRUE COPY OF THE DEMAND NOTICE DOWNLOADED FROM SANJAYA SOFTWARE AS ON 14.12.2023 WITH RESPECT TO BUILDING NO: 92A/XI Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DOWNLOADED FROM SANJAYA SOFTWARE AS ON 14.12.2023 WITH RESPECT TO BUILDING NO: 90/XI Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO.13547/23 DATED 13.4.2023 RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 78 2025:KER:31275 APPENDIX OF WP(C) 44269/2023 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE RECEIPT DATED 31.01.2022 ISSUED BY THE 2ND RESPONDENT HAVING BOOK NO.629 HAVING RECEIPT NO. 31425, ISSUED IN FAVOR
OF THE 1ST PETITIONER HEREIN Exhibit P2 TRUE COPY OF THE RECEIPT DATED 31.01.2022 ISSUED BY THE 2ND RESPONDENT HAVING BOOK NO.
629 HAVING RECEIPT NO. 31426, ISSUED IN FAVOROF THE 1ST PETITIONER HEREIN Exhibit P3 TRUE COPY OF THE NOTICE DATED 01.09.2008 HAVING RECEIPT NO. 1789 ISSUED BY THE 2ND RESPONDENT Exhibit P4 TRUE COPY OF THE NOTICE DATED 24.02.2023 HAVING RECEIPT NO. 10062 ISSUED BY THE 2ND RESPONDENT IN FAVOR OF THE 1ST PETITIONER Exhibit P5 TRUE COPY OF THE NOTICE DATED 24.02.2023 HAVING RECEIPT NO. 10059 ISSUED BY THE 2ND RESPONDENT IN FAVOR OF THE 1ST PETITIONER Exhibit P6 TRUE COPY OF THE NOTICE DATED 24.02.2023 HAVING RECEIPT NO. 10060 ISSUED BY THE 2ND RESPONDENT IN FAVOR OF THE 1ST PETITIONER Exhibit P7 TRUE COPY OF THE NOTICE DATED 24.02.2023 HAVING RECEIPT NO. 10061 ISSUED BY THE 2ND RESPONDENT IN FAVOR OF THE 1ST PETITIONER Exhibit P8 TRUE COPY OF THE NOTICE DATED 24.02.2023 HAVING RECEIPT NO. 10063 ISSUED BY THE 2ND RESPONDENT IN FAVOR OF THE 1ST PETITIONER Exhibit P9 TRUE COPY OF THE NOTICE DATED 24.02.2023 HAVING RECEIPT NO. 10064 ISSUED BY THE 2ND RESPONDENT IN FAVOR OF THE 1ST PETITIONER Exhibit P10 TRUE COPY OF THE LETTER DATED 28.02.2023 HAVING NO. NG/055/22-23 IN FAVOUR OF THE 3RD RESPONDENT HEREIN PREFERRED BY THE 1ST PETITIONER W.P.(C) No.29844/2022 &Conn. Cases 79 2025:KER:31275 Exhibit P11 TRUE COPY OF THE NOTICE DATED 25.03.2023 HAVING NO. R2- 4558/23 ISSUED BY THE 3RD RESPONDENT THROUGH REVENUE OFFICER IN FAVOR OF THE 1ST PETITIONER HEREIN Exhibit P12 TRUE COPY OF THE UNDATED NOTICE ISSUED BY THE 2ND RESPONDENT REGARDING THE TARIFFS OF THE PROPERTY TAX Exhibit P12(a) THE TRUE COMPUTER TYPED COPY OF EXHIBIT P12 Exhibit P13 TRUE COPY OF THE ORDER DATED 17.03.2023 IN W.P. (C) NO. 8590 OF 2023 ON THE FILES OF THE HONORABLE HIGH COURT OF KERALA Exhibit P14 TRUE COPY OF THE ORDER DATED 22.03.2023 IN W.P. (C) NO. 8590 OF 2023 ON THE FILES OF THE HONORABLE HIGH COURT OF KERALA Exhibit P15 TRUE COPY OF THE INTERIM ORDER DATED 06.06.2023 IN W.P. (C) NO. 15300 OF 2023 ON THE FILES OF THE HONORABLE HIGH COURT OF KERALA Exhibit P16 TRUE COPY OF THE JUDGMENT DATED 14.09.2023 IN W.P. (C) NO. 15300 OF 2023 ON THE FILES OF THE HONORABLE HIGH COURT OF KERALA W.P.(C) No.29844/2022 &Conn. Cases 80 2025:KER:31275 APPENDIX OF WP(C) 17563/2024 PETITIONER'S/S' EXHIBITS Exhibit P1 TRUE COPY OF THE RECEIPT OF REMITTANCE OF TAX FOR THE FINANCIAL YEAR 2022-23 DATED 20/02/2023 FOR BUILDING NO. XIII/1602 ISSUED BY 1ST RESPONDENT Exhibit P2 TRUE COPY OF THE RECEIPT OF REMITTANCE OF TAX FOR THE FINANCIAL YEAR 2022-23 DATED 20/02/2023 FOR BUILDING NO. XIII/1603 ISSUED BY 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE RECEIPT OF REMITTANCE OF TAX FOR THE FINANCIAL YEAR 2022-23 DATED 20/02/2023 FOR BUILDING NO. XIII/1604 ISSUED BY 1ST RESPONDENT Exhibit P4 A COPY OF THE CALCULATION GIVEN BY THE OFFICER ATTACHED TO THE MUNICIPALITY WAS TYPEWRITTEN BY THE PETITIONER Exhibit P5 A COPY OF THE INTERIM ORDER IN W.P.(c) NO.
10716/24 DATED 15.3.2024 OF THIS COURT RESPONDENT'S/S' EXHIBITS Exhibit R1(a) A TRUE COPY OF G.O.(Ord) NO.540/2014/LSGD DATED 06.03.2019 ISSUED BY THE LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT OF KERALA Exhibit R1(b) A TRUE COPY OF THE PUBLIC NOTICE DATED 03.03.2014 CALLING FOR OBJECTIONS FROM THE PUBLIC Exhibit R1(c) TRUE COPY OF THE NOTICE PUBLISHED BY THE 2ND RESPONDENT DISPLAYING THE BASIC RATE OF PROPERTY TAX AND THE DIVISION OF THE MUNICIPALITY INTO VARIOUS ZONES FOR THE PURPOSE OF PROPERTY TAX AND NOTIFYING THE DATE OF COMING INTO FORCE OF THE SAME W.P.(C) No.29844/2022 &Conn. Cases 81 2025:KER:31275 APPENDIX OF WP(C) 33982/2024 PETITIONER'S/S' EXHIBITS Exhibit P1 THE TRUE COPY OF TAX RECEIPT DATED 10.02.2019 Exhibit P2 THE TRUE COPY OF TAX RECEIPT FOR THE SECOND HALF OF THE YEAR 2018-2019 DATED 16.3.2019 Exhibit P3 THE TRUE COPY OF TAX RECEIPT DATED 31.03.2021 FOR THE YEAR 2020-2021 ISSUED BY THE SECOND RESPONDENT MUNICIPALITY Exhibit P4 THE TRUE COPY OF TAX RECEIPT DATED 06.04.2022 ISSUED BY THE SECOND RESPONDENT MUNICIPALITY Exhibit P5 THE TRUE COPY OF DEMAND NOTICE SERVED WITH THE PETITIONER BY THE SECOND RESPONDENT MUNICIPALITY DATED 24.06.2024 FOR THE PERIOD 2018-19 TO 2024-25 FOR BUILDING NO. 431 Exhibit P6 THE TRUE COPY OF DEMAND NOTICE DATED 24.06..2024 DEMANDING ARREARS FROM THE YEAR 2018-2019 TO 2024- 2025 FOR BUILDING NO. 432 Exhibit P7 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMAND FOR ARREARS FROM THE YEAR 2019-2020 TO 2024- 2025 FOR BUILDING NO. 433 Exhibit P8 THE TRUE COPY OF DEMAND NOTICE DATED 24.06..2024 DEMANDING ARREARS FROM THE YEAR 2019- 2020 TO 2024- 2025 FOR BUILDING NO. 434 Exhibit P9 THE TRUE COPY OF DEMAND NOTICE DATED 24.06..2024 DEMANDING ARREARS FROM THE YEAR 2019-2020 TO 2024- 2025 BUILDING NO. 435 Exhibit P10 THE TRUE COPY OF DEMAND NOTICE DATED 24.06..2024 DEMANDING ARREARS FROM THE YEAR 2019-2020 TO 2024- 2025 BUILDING NO. 436 Exhibit P11 THE TRUE COPY OF DEMAND NOTICE DATED 24.06..2024 DEMANDING ARREARS FROM THE YEAR 2019 -20 TO 2024- 2025 BUILDING NO. 437 Exhibit P12 THE TRUE COPY OF DEMAND NOTICE DATED 24.06..2024 DEMANDING ARREARS FROM THE YEAR W.P.(C) No.29844/2022 &Conn. Cases 82 2025:KER:31275 2020-TO 21 2024- 2025 BUILDING NO. 438 Exhibit P13 THE TRUE COPY OF DEMAND NOTICE DATED 24.06..2024 DEMANDING ARREARS FROM THE YEAR 2019-20 TO 2024- 2025 BUILDING NO. 439 Exhibit P14 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2019-20 TO 2024- 2025 BUILDING NO. 440 Exhibit P15 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2020-2021 TO 2024- 2025 BUILDING NO. 441 Exhibit P16 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2019-20 TO 2024- 2025 BUILDING NO. 442 Exhibit P17 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2022-2023 TO 2024- 2025 BUILDING NO. 443/I Exhibit P18 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2019-20 TO 2024- 2025 BUILDING NO. 443/H Exhibit P19 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2019-2020 TO 2024- 2025 BUILDING NO. 443/G Exhibit P20 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2019-2020 TO 2024- 2025 BUILDING NO. 443/F Exhibit P21 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2019-2020 TO 2024- 2025 BUILDING NO. 443/E Exhibit P22 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2019-2020 TO 2024- 2025 BUILDING NO. 443/D Exhibit P23 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2019-2020 TO 2024- 2025 BUILDING NO. 443/C Exhibit P24 THE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2019-2020 TO W.P.(C) No.29844/2022 &Conn. Cases 83 2025:KER:31275 2024- 2025 BUILDING NO. 443/B Exhibit P25 THE TRUE COPY OF DEMAND NOTICE DATED 21.06.2024 DEMANDING ARREARS FROM THE YEAR 2019-2020 TO 2024- 2025 BUILDING NO. 443/A Exhibit P26 THE TRUE COPY OF DEMAND NOTICE DATED 24.06.2024 DEMANDING ARREARS FROM THE YEAR 2019-2020 TO 2024- 2025 BUILDING NO. 443 Exhibit P27 A TRUE COPY OF INTERIM ORDER IN WPC NO.
21124/2021 DATED 5.10.2021 BEFORE THIS HON'BLE COURT Exhibit P28 THE TRUE COPY OF INTERIM ORDER DATED 26.6.2024 IN WPC 14105/2024 BEFORE THIS HON'BLE COURT