[WP(C) Nos.38108/2023, 11753/2023]
These two writ petitions have been instituted
seeking to challenge the demand of property tax under the
provisions of the Kerala Municipality Act, 1994 (hereinafter
referred to as ‘Act’), read with the provisions of the Kerala
Panchayat Raj (Property Tax, Service Cess and Surcharge)
Rules, 2011 (hereinafter referred to as ‘Rules’).
2. Heard Sri. N. Rajesh, learned counsel for the
petitioners, as well as Smt. Aswini representing respondent
Nos. 2 and 3.
3. The petitioner in W.P.(C) No.38108 of 2023 has
been served with a demand notice at Ext.P7 seeking the
demand of tax for the period from 2013-14 to 2023-24.