Kerala High Court
N.V. Joy vs Corporation Of Thrissur on 17 July, 2025
2025:KER:53107
WPC.No.6730/25 & Conns. 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
THURSDAY, THE 17TH DAY OF JULY 2025 / 26TH ASHADHA, 1947
WP(C) NO. 10449 OF 2025
PETITIONER:
MARY IMMACULATE CONVENT, THRISSUR
CHEMBUKKAVU DESOM EAST FORT. P.O., THRISSUR.
REPRESENTED BY ITS SISTER SUPERIOR,
PIN - 680 005.
BY ADVS.
SRI.LINDONS C.DAVIS
SMT.E.U.DHANYA
SRI.RAJITH DAVIS
SMT.N.S.SHAMILA
SMT.CHINJU P. JOYIES
RESPONDENTS:
1 THRISSUR MUNICIPAL CORPORATION,
REPRESENTED BY ITS SECRETARY, CORPORATION OFFICE,
THRISSUR., PIN - 680 001.
2 SECRETARY, THRISSUR MUNICIPAL CORPORATION,
CORPORATION OFFICE, THRISSUR, PIN - 680 001.
BY ADV SHRI.SANTHOSH P.PODUVAL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 17.07.2025, ALONG WITH WP(C).6730/2025,
11923/2025 AND CONNECTED CASES, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2025:KER:53107
WPC.No.6730/25 & Conns. 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
THURSDAY, THE 17TH DAY OF JULY 2025 / 26TH ASHADHA, 1947
WP(C) NO. 6730 OF 2025
PETITIONER:
SEBASTIAN MATHEW, AGED 55 YEARS,
S/O.C.V.MATHEW, CHETTUPUZHA HOUSE,
KUTTANELLUR VILLAGE, DESOM, THRISSUR TALUK,
THRISSUR DISTRICT, PIN - 680 014.
BY ADVS. SRI.RAJIT
SRI.V.V.JOY
SMT.SRUTHI RAJIT
RESPONDENTS:
1 THE THRISSUR MUNICIPAL CORPORATION,
REP BY ITS SECRETARY, OFFICE OF THE THRISSUR
MUNICIPAL CORPORATION, POST THRISSUR, THRISSUR
TALUK, THRISSUR DISTRICT, PIN - 680 001.
2 THE SECRETARY,
THRISSUR MUNICIPAL CORPORATION, POST THRISSUR,
THRISSUR TALUK, THRISSUR DISTRICT, PIN - 680 001.
3 THE SECRETARY TO GOVERNMENT,
LOCAL SELF GOVERNMENT (L) DEPARTMENT, GOVERNMENT
OF KERALA, THIRUVANANTHAPURAM, PIN - 695 001.
BY ADV SHRI.SANTHOSH P.PODUVAL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 17.07.2025, ALONG WITH WP(C).10449/2025 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:53107
WPC.No.6730/25 & Conns. 3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
THURSDAY, THE 17TH DAY OF JULY 2025 / 26TH ASHADHA, 1947
WP(C) NO. 11923 OF 2025
PETITIONER:
MR.K.P KURIAN, AGED 62 YEARS,
S/O.LATE MR.PORINCHU, RESIDING AT KANGAPPADN
HOUSE, RAMAVARMAPURAM P O,
THRISSUR, KERALA, PIN - 680 631.
BY ADVS.
SHRI.NINOJ P.L.
SHRI.DANIEL A.J.
RESPONDENTS:
1 CHIEF SECRETARY, GOVERNMENT OF KERALA, KERALA
GOVERNMENT SECRETARIAT, STATUE,
THIRUVANANTHAPURAM, KERALA, PIN - 695 001.
2 PRINCIPAL SECRETARY,
LOCAL SELF GOVERNMENT DEPARTMENT (LSGD),
GOVERNMENT OF KERALA, SECRETARIAT,
THIRUVANANTHAPURAM, KERALA, PIN - 695 001.
3 THE SECRETARY, THRISSUR MUNICIPAL CORPORATION,
M.O. ROAD, THRISSUR, KERALA, PIN - 680 001.
BY ADV SHRI.SANTHOSH P.PODUVAL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 17.07.2025, ALONG WITH WP(C).10449/2025 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:53107
WPC.No.6730/25 & Conns. 4
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
THURSDAY, THE 17TH DAY OF JULY 2025 / 26TH ASHADHA, 1947
WP(C) NO. 12641 OF 2023
PETITIONER:
NOUSHAD P.A., AGED 54 YEARS,
S/O.ABDHUL RAHIMAN, RESIDING AT PUTHIYAVEETTIL
HOUSE, AVENUE ROAD, THRISSUR - 680 005,
REPRESENTED BY HIS POWER OF ATTORNEY HOLDER
JYOTHIRAJ BHASKARAN, S/O BHASKARAN, AGED 50
YEARS, RESIDING AT ERATTU HOUSE,
P.O.VALAPPAD, THRISSUR, PIN-680 567.
BY ADVS.
SRI.VINOD RAVINDRANATH
SMT.MEENA.A.
SRI.K.C.KIRAN
SMT.MINI M.R
SRI.M.DEVESH
SRI.ASHWIN SATHYANATH
SHRI.ANISH ANTONY ANATHAZHATH
SHRI.THAREEQ ANVER
SMT.NIVEDHITHA PREM.V
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY THE SECRETARY, DEPARTMENT OF LOCAL
SELF GOVERNMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001.
2 THE THRISSUR CORPORATION,
REPRESENTED BY ITS SECRETARY,
THRISSUR, PIN - 680 001.
2025:KER:53107
WPC.No.6730/25 & Conns. 5
3 THE SECRETARY,
THRISSUR CORPORATION, THRISSUR, PIN - 680 001.
BY ADV SHRI.SANTHOSH P.PODUVAL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 17.07.2025, ALONG WITH WP(C).10449/2025 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:53107
WPC.No.6730/25 & Conns. 6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
THURSDAY, THE 17TH DAY OF JULY 2025 / 26TH ASHADHA, 1947
WP(C) NO. 14674 OF 2025
PETITIONER:
MARTIN THOMAS, AGED 56 YEARS,
S/O.THOMAS, RESIDING IN THE ADDRESS
KURUTHUKULANGARA KOOLA HOUSE, ARANATTUKARA P.O,
THRISSUR DISTRICT, PIN - 680 001.
BY ADV SHRI.G.SREEKUMAR (CHELUR)
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, LOCAL SELF
GOVERNMENT DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM DISTRICT, PIN - 695 001.
2 THE THRISSUR MUNICIPAL CORPORATION
REPRESENTED BY ITS SECRETARY, OFFICE OF THE
THRISSUR MUNICIPAL CORPORATION, M O ROAD THRISSUR
P.O, THRISSUR DISTRICT, PIN - 680 001.
3 THE SECRETARY, THRISSUR MUNICIPAL CORPORATION,
OFFICE OF THE THRISSUR MUNICIPAL CORPORATION, M.O
ROAD, THRISSUR P.O, THRISSUR DISTRICT,
PIN - 680 001.
BY ADV SHRI.SANTHOSH P.PODUVAL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 17.07.2025, ALONG WITH WP(C).10449/2025 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:53107
WPC.No.6730/25 & Conns. 7
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
THURSDAY, THE 17TH DAY OF JULY 2025 / 26TH ASHADHA, 1947
WP(C) NO. 15158 OF 2025
PETITIONER:
JAIDAS, AGED 64 YEARS,
S/O.FRANCIS, PANENGATTU KULAMBRATH HOUSE,
PERINGAVU, PERINGAVU.P.O., THRISSUR, PIN - 680 008.
BY ADVS. SRI.C.A.CHACKO
SMT.C.M.CHARISMA
SHRI.BABU V.P.
SHRI.SHAHBAS AMAN C.M.
RESPONDENTS:
1 THRISSUR MUNICIPAL CORPORATION,
REPRESENTED BY ITS SECRETARY, MUNICIPAL CORPORATION
OFFICE, THRISSUR, PIN - 680 001.
2 THE STANDING COMMITTEE FOR APPEALS ON TAXATION
REPRESENTED BY ITS CHAIRMAN, THRISSUR MUNICIPAL
CORPORATION, MUNICIPAL CORPORATION OFFICE,
THRISSUR, PIN - 680 001.
3 THE SECRETARY,
THRISSUR MUNICIPAL CORPORATION, MUNICIPAL
CORPORATION OFFICE, THRISSUR, PIN - 680 001.
BY ADV SHRI.SANTHOSH P.PODUVAL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 17.07.2025, ALONG WITH WP(C).10449/2025 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:53107
WPC.No.6730/25 & Conns. 8
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
THURSDAY, THE 17TH DAY OF JULY 2025 / 26TH ASHADHA, 1947
WP(C) NO. 15299 OF 2025
PETITIONER:
N.V.JOY, AGED 63 YEARS,
S/O.VAREED, NAREPARAMBIL HOUSE, NANU EZHUTHACHAN
NAGAR, VADAKKECHIRA, THRISSUR., PIN - 680 681.
BY ADVS.
SRI.P.RAMAKRISHNAN
SMT.PREETHI RAMAKRISHNAN (P-212)
SRI.PRATAP ABRAHAM VARGHESE
SHRI.MANOJKUMAR G.
SHRI.ASHOK MENON
RESPONDENTS:
1 CORPORATION OF THRISSUR,
MUNICIPAL OFFICE ROAD, THRISSUR, REPRESENTED BY ITS
SECRETARY, PIN - 680 001.
2 THE SECRETARY, CORPORATION OF THRISSUR, MUNICIPAL
OFFICE ROAD, THRISSUR, PIN - 680 001.
3 STATE OF KERALA,
REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT,
GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM, PIN - 695 001.
BY ADV SHRI.SANTHOSH P.PODUVAL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 17.07.2025, ALONG WITH WP(C).10449/2025 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:53107
WPC.No.6730/25 & Conns. 9
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
THURSDAY, THE 17TH DAY OF JULY 2025 / 26TH ASHADHA, 1947
WP(C) NO. 17608 OF 2025
PETITIONERS:
1 THENJITHUKAVU BHAGAVATHY KSHETRA SAMREKSHANA
SAMITHI
AYYANTHOLE, REPRESENTED BY ITS PRESENT SECRETARY,
RAVINDRAN.V, AGED 60, S/O.LATE E PARAMESWARA
MENON, RESIDING AT VILAKKAPPILLY HOUSE,
AYYANTHOLE P O, THRISSUR DISTRICT, PIN - 680 003.
2 THENJITHUKAVU BHAGAVATHY,
PRESIDING DEITY, REPRESENTED BY ITS NEXT FRIEND
AND WORSHIPPER, RAVINDRAN.V, AGED 60, S/O.LATE E
PARAMESWARA MENON, RESIDING AT VILAKKAPPILLY
HOUSE, AYYANTHOLE P O, THRISSUR DISTRICT,
PIN - 680 003.
BY ADV SHRI.G.SREEKUMAR (CHELUR)
RESPONDENTS:
1 THE STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, LOCAL SELF
GOVERNMENT DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM DISTRICT, PIN - 695 001.
2 THE THRISSUR MUNICIPAL CORPORATION,
REPRESENTED BY ITS SECRETARY, OFFICE OF THE
THRISSUR MUNICIPAL CORPORATION, M.O ROAD,
THRISSUR P O, THRISSUR DISTRICT, PIN - 680 001.
2025:KER:53107
WPC.No.6730/25 & Conns. 10
3 THE SECRETARY,
THRISSUR MUNICIPAL CORPORATION, OFFICE OF THE
THRISSUR MUNICIPAL CORPORATION, M.O ROAD,
THRISSUR P.O, THRISSUR DISTRICT, PIN - 680 001.
4 THE DEPUTY TAHASILDAR,
OFFICE OF THE DEPUTY TAHASILDAR, THRISSUR TALUK
OFFICE, AYYANTHOLE P.O, THRISSUR, PIN - 680 003.
5 THE DISTRICT COLLECTOR,
OFFICE OF THE DISTRICT COLLECTOR, CIVIL LINES,
AYYANTHOLE P O, THRISSUR, PIN - 680 003.
BY ADV SHRI.SANTHOSH P.PODUVAL
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 17.07.2025, ALONG WITH WP(C).10449/2025 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2025:KER:53107
WPC.No.6730/25 & Conns. 11
JUDGMENT
[WP(C) Nos.10449/2025, 6730/2025, 11923/2025, 12641/2023, 14674/2025, 15158/2025, 15299/2025, 17608/2025] In all these writ petitions, the challenge raised by the respective petitioners is against the demand notices issued by the Thrissur Corporation, for property tax at the revised rate with retrospective effect.
2. Today when the matter came up for consideration, the learned standing counsel for the respondent pointed out that the issue has been finally decided by a Division Bench of this Court in Sangeetha Hotels v. Thrissur Corporation [W.A.No.986 of 2025] as per judgment dated 30.06.2025, wherein, the challenge raised in similar circumstances with similar contentions, at the instance of certain assessees were upheld. In the operative portion of the aforesaid judgment, the following directions are issued:
"The upshot of the above discussion is that we see no reason to interfere with the findings of the learned Single Judge in the impugned judgment. The Writ Appeals therefore fail, and are accordingly dismissed. The appellant Corporation shall ensure that the procedure of publication of the final rates is done 2025:KER:53107 WPC.No.6730/25 & Conns. 12 expeditiously and demand notices served on the assessees concerned only after completing an assessment thereafter. The demands issued in respect of the re-determined property tax shall be confined to a prior period of three years from the date of service of the fresh demand notices, as directed by the learned Single Judge."
3. Thus, the procedure irregularities in the revision of rate of tax was decided in favour of the assessees and the Corporation was directed to re-commence the procedure of publication of final rates by following the legal procedure. It was also observed that, demands that would be raised based on the revised rates, shall be confined to the prior period of three years from the date of service of the fresh demand notices.
4. In such circumstances, these writ petitions can be disposed of in the light of the observations and directions in Sangeetha Hotels (supra). Accordingly, all these writ petitions are disposed of quashing the demand notices/assessment orders impugned in these writ petitions, with a direction to the Corporation that, in these cases also, the directions issued by the Division Bench of this Court in Sangeetha Hotels (supra) shall be complied with. As far as W.P.(C).No.17608 of 2025 is concerned, as it was pointed out 2025:KER:53107 WPC.No.6730/25 & Conns. 13 that the demand therein includes the penal charges for unauthorized construction also, it is clarified that, all the contentions regarding the unauthorized construction and the rate of tax shall be open for further consideration in appropriate proceedings. Thus, all the contentions of both the parties with respect to the same in W.P(C).No.17608 of 2025 are left open.
Sd/-
ZIYAD RAHMAN A.A. JUDGE DG/17.7.25 2025:KER:53107 WPC.No.6730/25 & Conns. 14 APPENDIX OF WP(C) 6730/2025 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE DEMAND NOTICE DATED 30.01.2025 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER SEEKING ARREARS OF PROPERTY TAX FROM THE YEAR 2013- 2014 TO 2024-2025 IN RESPECT OF BUILDING NO 2013/27-319 OF THRISSUR MUNICIPAL CORPORATION Exhibit P2 A TRUE COPY OF THE DEMAND NOTICE DATED 30.01.2025, ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER SEEKING ARREARS OF PROPERTY TAX FROM THE YEAR 2017- 2018 TO 2024-2025 IN RESPECT OF BUILDING NO 2013/27-650/A OF THRISSUR MUNICIPAL CORPORATION Exhibit P3 A TRUE COPY OF THE DEMAND NOTICE DATED 30.01.25 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER SEEKING ARREARS OF PROPERTY TAX FROM THE YEAR 2016- 2017 TO 2024-2025 IN RESPECT OF BUILDING NO 2013/27-650/2 OF THRISSUR MUNICIPAL CORPORATION Exhibit P4 A TRUE COPY OF THE DEMAND NOTICE DATED, 30.01.25, ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER SEEKING ARREARS OF PROPERTY TAX FROM THE YEAR 2014- 2015 TO 2024-2025 IN RESPECT OF BUILDING NO 2013/27-1659 OF THRISSUR MUNICIPAL CORPORATION Exhibit P5 TRUE COPY OF THE INTERIM ORDER IN WPC 7554/2019 OF THIS HON'BLE COURT DATED 15.03.2019 Exhibit P6 TRUE COPY OF THE INTERIM ORDER IN WPC 7152/2019 OF THIS HON'BLE COURT DATED 11.03.2019 Exhibit P7 TRUE COPY OF THE INTERIM ORDER IN WPC 12562/2019 OF THIS HON'BLE COURT DATED 10.05.2019 Exhibit P8 TRUE COPY OF THE INTERIM ORDER IN WPC 22317/2023 OF THIS HON'BLE COURT DATED 2025:KER:53107 WPC.No.6730/25 & Conns. 15 10.07.2023 RESPONDENT EXHIBITS Exhibit-R1(a) A copy of notification No.(G.O. (P)No.17/2011/LGD) dated 14/1/2011 issued by the Government Exhibit-R1(b) True copy of notification No. (R.1/8109/11) dated 24/5/13 published by the 1st respondent Exhibit-R1(c) A copy of the public notice published in New Sunday Express dated 04/08/2013 Exhibit-R1(d) A copy of the public notice published in Mathrubhoomi daily dated 31/07/2013 Exhibit-R1(e) A copy of the public notice published in General daily dated 29/5/2013 Exhibit-R1(f) True copy of public notice notice No. (R1/8109/14) issued by the Secretary, of 1st respondent Corporation under Form 1 dated 3/3/14 Exhibit-R1(g) A copy of Agenda and Resolution No. 56 of the Corporation Council dated 13/11/2013 Exhibit-R1(h) A copy of the news item inviting submission of Form 2 returns published in Malayala Manorama newspaper dated 01/06/2014 Exhibit-R1(i) A copy of the news item inviting submission of Form 2 returns published in Mathrubhoomi newspaper dated 01/06/2014 Exhibit-R1(j) A copy of communication dated 26/5/2014 issued by the Secretary for paper publication Exhibit-R1(k) A copy of minutes of meeting dated 22/2/21 held at the behest of Mayor, Thrissur Corporation Exhibit-R1(l) True copy of order of the Government No. G.O. 540/2019/LSGD dated 6/3/19 Exhibit-R1(m) True copy of Decision No.1 of Municipal Council dated 16/11/19 Exhibit-R1(n) True copy of notification No. (R.1/8901/11) dated 28/12/20 issued by 2025:KER:53107 WPC.No.6730/25 & Conns. 16 the Corporation 2025:KER:53107 WPC.No.6730/25 & Conns. 17 APPENDIX OF WP(C) 11923/2025 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE BUILDING TAX PAID RECEIPT ISSUED BY THE THRISSUR CORPORATION DATED 26-03-2023, BEARING RECEIPT NUMBER 03/122010111874 FOR BUILDING NUMBER 7/1623, ALONG WITH ITS ENGLISH TRANSLATION Exhibit P2 TRUE COPY OF THE DEMAND NOTICE IN FORM NO. 9 DATED 12-04-2024, NUMBERED 40/170030013372, ISSUED BY THE THIRD RESPONDENT DEMANDING PAYMENT OF 2,82,992/- (RUPEES TWO LAKH EIGHTY-TWO THOUSAND NINE HUNDRED NINETY-TWO), ALONG WITH ITS ENGLISH TRANSLATION RESPONDENT EXHIBITS Exhibit -R3(a) A copy of notification No.(G.O. (P)No.17/2011/LGD) dated 14/1/2011 issued by the Government Exhibit -R3(b) True copy of notification No. (R.1/8109/11) dated 24/5/13 published by the 1st respondent Exhibit -R3(C) A copy of the public notice published in New Sunday Express dated 04/08/2013 Exhibit -R3(d) : A copy of the public notice published in Mathrubhoomi daily dated 31/07/2013 Exhibit -R3(e) : A copy of the public notice published in General daily dated 29/5/2013 Exhibit -R3(f) True copy of public notice notice No. (R1/8109/14) issued by the Secretary, of 1st respondent Corporation under Form 1 dated 3/3/14 Exhibit -R3(g) A copy of Agenda and Resolution No. 56 of the Corporation Council dated 13/11/2013 Exhibit -R3(h) A copy of the news item inviting submission of Form 2 returns published in Malayala Manorama newspaper dated 01/06/2014 2025:KER:53107 WPC.No.6730/25 & Conns. 18 Exhibit -R3(i) A copy of the news item inviting submission of Form 2 returns published in Mathrubhoomi newspaper dated 01/06/2014 Exhibit -R3(j) A copy of communication dated 26/5/2014 issued by the Secretary for paper publication Exhibit -R3(k) A copy of minutes of meeting dated 22/2/21 held at the behest of Mayor, Thrissur Corporation Exhibit -R3(l) True copy of order of the Government No. G.O. 540/2019/LSGD dated 6/3/19 Exhibit -R3(m) True copy of Decision No.1 of Municipal Council dated 16/11/19 Exhibit -R3(n) True copy of notification No. (R.1/8901/11) dated 28/12/20 issued by the Corporation 2025:KER:53107 WPC.No.6730/25 & Conns. 19 APPENDIX OF WP(C) 12641/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE RECEIPT ISSUED BY THE CORPORATION TO THE PETITIONER WITH RESPECT TO THE PAYMENT OF TAX FOR THE ROOMS NOS.2116/13, 2116/13B AND 2116/13A Exhibit P2 TRUE COPY OF THE NOTICE DATED 09.12.2022 Exhibit P2(a) TRUE COPY OF THE NOTICE DATED 09.12.2022 Exhibit P2(b) TRUE COPY OF THE NOTICE DATED 09.12.2022 Exhibit P3 TRUE COPY OF THE GVOERNMENT ORDER NO.17/2011/LSGD DATED 14.01.2011 Exhibit P4 TRUE COPY OF THE GOVERNMENT ORDER NO.100/2013/LSGD, DATED 15.3.2013 Exhibit P5 TRUE COPY OF THE GOVERNMENT ORDER NO.36/2015/LSGD DATED 24.2.2015 Exhibit P6 TRUE COPY OF THE GOVERNMENT ORDER NO.144/2015/LSGD DATED 27.4.2015 Exhibit P7 TRUE COPY OF THE GOVERNMENT ORDER NO.358/2015/LSGD DATED 16.12.2015 RESPONDENT EXHIBITS Exhibit-R2(b) True copy of notification No. (R.1/8109/11) dated 24/5/13 published by the 1st respondent Exhibit-R2(c) A copy of the public notice published in New Sunday Express dated 04/08/2013 Exhibit-R2(d) A copy of the public notice published in Mathrubhoomi daily dated 31/07/2013 Exhibit-R2(e) A copy of the public notice published in General daily dated 29/5/2019 Exhibit-R2(f) True copy of public notice notice No. (R1/8109/14) issued by the Secretary, of 1st respondent Corporation under Form 1 dated 3/3/14 Exhibit-R2(g) A copy of Agenda and Resolution No. 56 of the Corporation Council dated 13/11/2013 Exhibit-R2(h) A copy of the news item inviting submission of Form 2 returns published 2025:KER:53107 WPC.No.6730/25 & Conns. 20 in Malayala Manorama newspaper dated 01/06/2014 Exhibit-R2(i) A copy of the news item inviting submission of Form 2 returns published in Mathrubhoomi newspaper dated 01/06/2014 Exhibit-R2(j) A copy of communication dated 26/5/2014 issued by the Secretary for paper publication Exhibit-R2(k) A copy of minutes of meeting dated 22/2/21 held at the behest of Mayor, Thrissur Corporation Exhibit-R2(l) True copy of order of the Government No. G.O. 540/2019/LSGD dated 6/3/19 Exhibit-R2(m) True copy of Decision No.1 of Municipal Council dated 16/11/19 Exhibit-R2(n) True copy of notification No. (R.1/8901/11) dated 28/12/2020 issued by the Corporation Exhibit-R2(a) A copy of notification No.(G.O. (P)No.17/2011/LGD) dated 14/1/2011 issued by the Government 2025:KER:53107 WPC.No.6730/25 & Conns. 21 APPENDIX OF WP(C) 14674/2025 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE DEMAND NOTICE DATED 12.4.2024 FOR ROOM NO 6843 Exhibit P2 TRUE COPY OF THE DEMAND NOTICE DATED 12.4.2024 FOR ROOM NO 6828 Exhibit P3 TRUE COPY OF THE INTERIM ORDER PASSED IN W P C NO 20150 OF 2020 DATED 28.9.2020 BY THIS HON'BLE COURT Exhibit P4 TRUE COPY OF THE CHART PREPARED BY THE PETITIONER DATED NIL RESPONDENT EXHIBITS Exhibit-R2(a) A copy of notification No.(G.O. (P)No.17/2011/LGD) dated 14/1/2011 issued by the Government Exhibit-R2(b) True copy of notification No. (R.1/8109/11) dated 24/5/13 published by the 1st respondent Exhibit-R2(c) A copy of the public notice published in New Sunday Express dated 04/08/2013 Exhibit-R2(d) A copy of the public notice published in Mathrubhoomi daily dated 31/07/2013 Exhibit-R2(e) A copy of the public notice published in General daily dated 29/5/2013 Exhibit-R2(g) A copy of Agenda and Resolution No. 56 of the Corporation Council dated 13/11/2013 Exhibit-R2(h) A copy of the news item inviting submission of Form 2 returns published in Malayala Manorama newspaper dated 01/06/2014 Exhibit-R2(j) A copy of communication dated 26/5/2014 issued by the Secretary for paper publication Exhibit-R2(k) A copy of minutes of meeting dated 22/2/21 held at the behest of Mayor, Thrissur Corporation Exhibit-R2(l) True copy of order of the Government No. G.O. 540/2019/LSGD dated 6/3/19 2025:KER:53107 WPC.No.6730/25 & Conns. 22 Exhibit-R2(m) True copy of Decision No.1 of Municipal Council dated 16/11/19 Exhibit-R2(f) True copy of public notice notice No. (R1/8109/14) issued by the Secretary, of 1st respondent Corporation under Form 1 dated 3/3/14 Exhibit-R2(i) A copy of the news item inviting submission of Form 2 returns published in Mathrubhoomi newspaper dated 01/06/2014 Exhibit-R2(n) True copy of notification No. (R.1/8901/11) dated 28/12/20 issued by the Corporation 2025:KER:53107 WPC.No.6730/25 & Conns. 23 APPENDIX OF WP(C) 15158/2025 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF RECEIPT DATED 23/3/2023 ISSUED BY THE 2ND RESPONDENT THEW PETITIONER.
Exhibit P2 TRUE COPY OF DEMAND NOTICE DATED 20/10/2023 ISSUED BY THE 2ND RESPONDENT. Exhibit P3 TRUE COPY OF GO(MS)NO.144/15/LSGD DATED 27/4/2015 Exhibit P4 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 05/02/2024 ALONG WITH THE ACKNOWLEDGMENT WITH INWARD NO.183466 ISSUED FROM THE 1ST RESPONDENT.
Exhibit P5 TRUE COPY OF REVENUE RECOVERY DEMAND NOTICE NO.123 DATED 13/3/2025 ISSUED BY THE 2ND RESPONDENT.
RESPONDENT EXHIBITS Exhibit R1(c) A copy of the public notice published in New Sunday Express dated 04/08/2013 Exhibit R1(d) A copy of the public notice published in Mathrubhoomi daily dated 31/07/2013 Exhibit R1(e) A copy of the public notice published in General daily dated 29/5/2013 Exhibit R1(g) A copy of Agenda and Resolution No. 56 of the Corporation Council dated 13/11/2013 Exhibit R1(h) A copy of the news item inviting submission of Form 2 returns published in Malayala Manorama newspaper dated 01/06/2014 Exhibit R1(i) A copy of the news item inviting submission of Form 2 returns published in Mathrubhoomi newspaper dated 01/06/2014 Exhibit R1(j) A copy of communication dated 26/5/2014 issued by the Secretary for paper publication 2025:KER:53107 WPC.No.6730/25 & Conns. 24 Exhibit R1(k) A copy of minutes of meeting dated 22/2/21 held at the behest of Mayor, Thrissur Corporation Exhibit R1(m) True copy of Decision No.1 of Municipal Council dated 16/11/19 Exhibit R1(l) True copy of order of the Government No. G.O. 540/2019/LSGD dated 6/3/19 Exhibit R1(f) True copy of public notice notice No. (R1/8109/14) issued by the Secretary, of 1st respondent Corporation under Form 1 dated 3/3/14 Exhibit R1(b) True copy of notification No. (R.1/8109/11) dated 24/5/13 published by the 1 st respondent Exhibit R1(a) A copy of notification No.(G.O. (P)No.17/2011/LGD) dated 14/1/2011 issued by the Government Exhibit -R1(n) True copy of notification No. (R.1/8901/11) dated 28/12/20 issued by the Corporation 2025:KER:53107 WPC.No.6730/25 & Conns. 25 APPENDIX OF WP(C) 15299/2025 PETITIONER EXHIBITS Exhibit P-1 TRUE COPY OF RECEIPT ISSUED BY THE 1ST RESPONDENT CORPORATION RELATING TO PAYMENT OF PROPERTY TAX AND LIBRARY CESS IN RESPECT OF BUILDING NO. 35/3792 FOR BOTH HALVES OF THE YEARS 2020-21 AND 2021-22 Exhibit P-2 TRUE COPY OF RECEIPT ISSUED BY THE 1ST RESPONDENT CORPORATION RELATING TO PAYMENT OF PROPERTY TAX AND LIBRARY CESS IN RESPECT OF BUILDING NO. 35/3793 FOR BOTH HALVES OF THE YEARS 2020-21 AND 2021-22 Exhibit P-3 TRUE COPY OF RECEIPT ISSUED BY THE 1ST RESPONDENT CORPORATION RELATING TO PAYMENT OF PROPERTY TAX AND LIBRARY CESS IN RESPECT OF BUILDING NO. 35/3794 FOR BOTH HALVES OF THE YEARS 2020-21 AND 2021-22 Exhibit P-4 TRUE COPY OF RECEIPT ISSUED BY THE 1ST RESPONDENT CORPORATION RELATING TO PAYMENT OF PROPERTY TAX AND LIBRARY CESS IN RESPECT OF BUILDING NO. 35/3795 FOR BOTH HALVES OF THE YEARS 2020-21 AND 2021-22 Exhibit P-5 TRUE COPY OF RECEIPT ISSUED BY THE 1ST RESPONDENT CORPORATION RELATING TO PAYMENT OF PROPERTY TAX AND LIBRARY CESS IN RESPECT OF BUILDING NO. 35/3796 FOR BOTH HALVES OF THE YEARS 2020-21 AND 2021-22 Exhibit P-6 TRUE COPY OF RECEIPT ISSUED BY THE 1ST RESPONDENT CORPORATION RELATING TO PAYMENT OF PROPERTY TAX AND LIBRARY CESS IN RESPECT OF BUILDING NO. 35/3797 FOR BOTH HALVES OF THE YEARS 2020-21 AND 2021-22 Exhibit P-7 TRUE COPY OF RECEIPT ISSUED BY THE 1ST RESPONDENT CORPORATION RELATING TO PAYMENT OF PROPERTY TAX AND LIBRARY CESS 2025:KER:53107 WPC.No.6730/25 & Conns. 26 IN RESPECT OF BUILDING NO. 35/3798 FOR BOTH HALVES OF THE YEARS 2020-21 AND 2021-22 Exhibit P-8 TRUE COPY OF RECEIPT ISSUED BY THE 1ST RESPONDENT CORPORATION RELATING TO PAYMENT OF PROPERTY TAX AND LIBRARY CESS IN RESPECT OF BUILDING NO. 35/3799 FOR BOTH HALVES OF THE YEARS 2020-21 AND 2021-22 Exhibit P-9 TRUE COPY OF RECEIPT ISSUED BY THE 1ST RESPONDENT CORPORATION RELATING TO PAYMENT OF PROPERTY TAX AND LIBRARY CESS IN RESPECT OF BUILDING NO. 35/3801 FOR BOTH HALVES OF THE YEARS 2020-21 AND 2021-22 Exhibit P-10 TRUE COPY OF NOTICE DATED 23/2/2025 ISSUED IN RESPECT OF BUILDING NO. 3792 Exhibit P-11 TRUE COPY OF NOTICE DATED 22/1/2025 ISSUED IN RESPECT OF BUILDING NO. 3793 Exhibit P-12 TRUE COPY OF NOTICE DATED 23/1/2025 ISSUED IN RESPECT OF BUILDING NO. 3794 Exhibit P-13 TRUE COPY OF NOTICE DATED 22/1/2025 ISSUED IN RESPECT OF BUILDING NO. 3795 Exhibit P-14 TRUE COPY OF NOTICE DATED 22/1/2025 ISSUED IN RESPECT OF BUILDING NO. 3796 Exhibit P-15 TRUE COPY OF NOTICE DATED 23/1/2025 ISSUED IN RESPECT OF BUILDING NO. 3797 Exhibit P-16 TRUE COPY OF NOTICE DATED 23/1/2025 ISSUED IN RESPECT OF BUILDING NO. 3798 Exhibit P-17 TRUE COPY OF NOTICE DATED 23/1/2025 ISSUED IN RESPECT OF BUILDING NO. 3799 Exhibit P-18 TRUE COPY OF NOTICE DATED 26/2/2025 ISSUED IN RESPECT OF BUILDING NO. 3801 RESPONDENT EXHIBITS Exhibit-R1(a) A copy of notification No.(G.O. (P)No.17/2011/LGD) dated 14/1/2011 issued by the Government Exhibit-R1(b) True copy of notification No. (R.1/8109/11) dated 24/5/13 published by the 1st respondent Exhibit-R1(c) A copy of the public notice published in 2025:KER:53107 WPC.No.6730/25 & Conns. 27 New Sunday Express dated 04/08/2013 Exhibit-R1(d) A copy of the public notice published in Mathrubhoomi daily dated 31/07/2013 Exhibit-R1(e) A copy of the public notice published in General daily dated 29/5/2013 Exhibit-R1(f) True copy of public notice notice No. (R1/8109/14) issued by the Secretary, of 1st respondent Corporation under Form 1 dated 3/3/14 Exhibit-R1(g) A copy of Agenda and Resolution No. 56 of the Corporation Council dated 13/11/2013 Exhibit-R1(h) A copy of the news item inviting submission of Form 2 returns published in Malayala Manorama newspaper dated 01/06/2014 Exhibit-R1(i) A copy of the news item inviting submission of Form 2 returns published in Mathrubhoomi newspaper dated 01/06/2014 Exhibit-R1(j) A copy of communication dated 26/5/2014 issued by the Secretary for paper publication Exhibit-R1(k) A copy of minutes of meeting dated 22/2/21 held at the behest of Mayor, Thrissur Corporation Exhibit-R1(l) True copy of order of the Government No. G.O. 540/2019/LSGD dated 6/3/19 Exhibit-R1(m) True copy of Decision No.1 of Municipal Council dated 16/11/19 Exhibit-R1(n) True copy of notification No. (R.1/8901/11) dated 28/12/20 issued by the Corporation 2025:KER:53107 WPC.No.6730/25 & Conns. 28 APPENDIX OF WP(C) 17608/2025 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE BYELAW AND THE REGISTRATION CERTIFICATE DATED NIL OF THE 1ST PETITIONER Exhibit P2 TRUE COPY OF THE INTIMATION OF THE THRISSUR MUNICIPAL CORPORATION DATED 13.7.18 Exhibit P3 TRUE COPY OF THE INTIMATION THAT THE PETITIONER RECEIVED DATED 30.1.19 Exhibit P4 TRUE COPY OF THE REPLY OF THE 1ST PETITIONER DATED 11.2.19 Exhibit P5 TRUE COPY OF THE REPLY OF THE PETITIONER DATED 29.6.19 Exhibit p6 TRUE COPY OF THE RECEIPT ISSUED DATED 1.7.19 Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 7.5.19 ISSUED BY THE CORPORATION Exhibit P8 TRUE COPY OF THE NUMBER ASSIGNED DATED NIL Exhibit P9 TRUE COPY OF THE RECEIPT ISSUED BY THE THRISSUR MUNICIPAL CORPORATION DATED 11.10.19 Exhibit P10 TRUE COPY OF THE DEMAND NOTICE ISSUED DATED 8.7.24 Exhibit P11 TRUE COPY OF THE DEMAND NOTICE ISSUED DATED 26.11.24 Exhibit P12 TRUE COPY OF THE DEMAND NOTICE ISSUED DATED 10.12.24 Exhibit P13 TRUE COPY OF THE RECEIPT ISSUED BY THE CORPORATION DATED 11.12.24 Exhibit P14 TRUE COPY OF THE DEMAND NOTICE ISSUED DATED 9.4.25 Exhibit P15 W P C NO 20150 OF 2020 DATED 28.9.2020 Exhibit P16 TRUE COPY OF THE COMMON JUDGMENT DELIVERED BY THIS HON'BLE COURT IN W P © NO 2711 OF 23 AND CONNECTED CASES DATED 10.4.25 RESPONDENT EXHIBITS 2025:KER:53107 WPC.No.6730/25 & Conns. 29 Exhibit-R2(a) A copy of notification No.(G.O. (P)No.17/2011/LGD) dated 14/1/2011 issued by the Government Exhibit-R2(b) True copy of notification No. (R.1/8109/11) dated 24/5/13 published by the 1st respondent Exhibit-R2(c) A copy of the public notice published in New Sunday Express dated 04/08/2013 Exhibit-R2(d) A copy of the public notice published in Mathrubhoomi daily dated 31/07/2013 Exhibit-R2(e) A copy of the public notice published in General daily dated 29/5/2013 Exhibit-R2(f) True copy of public notice notice No. (R1/8109/14) issued by the Secretary, of 1st respondent Corporation under Form 1 dated 3/3/14 Exhibit-R2(g) A copy of Agenda and Resolution No. 56 of the Corporation Council dated 13/11/2013 Exhibit-R2(h) A copy of the news item inviting submission of Form 2 returns published in Malayala Manorama newspaper dated 01/06/2014 Exhibit-R2(i) A copy of the news item inviting submission of Form 2 returns published in Mathrubhoomi newspaper dated 01/06/2014 Exhibit-R2(j) A copy of communication dated 26/5/2014 issued by the Secretary for paper publication Exhibit-R2(k) A copy of minutes of meeting dated 22/2/21 held at the behest of Mayor, Thrissur Corporation Exhibit-R2(l) True copy of order of the Government No. G.O. 540/2019/LSGD dated 6/3/19 Exhibit-R2(m) True copy of Decision No.1 of Municipal Council dated 16/11/19 Exhibit-R2(n) True copy of notification No. (R.1/8901/11) dated 28/12/20 issued by the Corporation 2025:KER:53107 WPC.No.6730/25 & Conns. 30 APPENDIX OF WP(C) 10449/2025 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE DEMAND NOTICE NO.40170010056581 DATED 15.02.2025 OF THE BUILDING NO.1799/1 IN WARD NO.2013/12 FOR THE PERIOD FROM 2016-17 IST HALF YEARLY TO 2024-25 IIND HALF YEARLY.
Exhibit P2 A COPY OF THE DEMAND NOTICE NO.40170010056633 DATED 15.02.2025 OF THE BUILDING NO.1799/A IN WARD NO.2013/12 FOR THE PERIOD FROM 2019-20 IST HALF YEARLY TO 2024-25 IIND HALF YEARLY.
Exhibit P3 A COPY OF THE INTERIM ORDER DATED 24.08.2023 IN WP(C) NO.28386/2023. RESPONDENT EXHIBITS Exhibit-R1(a) A copy of notification No.(G.O. (P)No.17/2011/LGD) dated 14/1/2011 issued by the Government Exhibit-R1(b) True copy of notification No. (R.1/8109/11) dated 24/5/13 published by the 1st respondent Exhibit-R1(c) A copy of the public notice published in New Sunday Express dated 04/08/2013 Exhibit-R1(d) A copy of the public notice published in Mathrubhoomi daily dated 31/07/2013 Exhibit-R1(e) A copy of the public notice published in General daily dated 29/5/2013 Exhibit-R1(f) True copy of public notice notice No. (R1/8109/14) issued by the Secretary, of 1st respondent Corporation under Form 1 dated 3/3/14 Exhibit-R1(g) A copy of Agenda and Resolution No. 56 of the Corporation Council dated 13/11/2013 Exhibit-R1(h) A copy of the news item inviting submission of Form 2 returns published in Malayala Manorama newspaper dated 2025:KER:53107 WPC.No.6730/25 & Conns. 31 01/06/2014 Exhibit-R1(i) A copy of the news item inviting submission of Form 2 returns published in Mathrubhoomi newspaper dated 01/06/2014 Exhibit-R1(j) A copy of communication dated 26/5/2014 issued by the Secretary for paper publication Exhibit-R1(k) A copy of minutes of meeting dated 22/2/21 held at the behest of Mayor, Thrissur Corporation Exhibit-R1(l) True copy of order of the Government No. G.O. 540/2019/LSGD dated 6/3/19 Exhibit-R1(m) True copy of Decision No.1 of Municipal Council dated 16/11/19 Exhibit -R1(n) True copy of notification No. (R.1/8901/11) dated 28/12/20 issued by the Corporation