Petitioners are all owners of buildings situated within the limits of
Kochi Corporation. They have challenged the demand notices issued to them,
demanding property tax in relation to the buildings owned by them for the
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period from 2016-17 till the date of demand notice. Reliefs are also sought for
a declaration that the provisions of the Kerala Municipality Act, 1994 (for short
‘the Act’) do not permit enhancement of property tax with retrospective effect.
Since the issues arising are similar, all these writ petitions are disposed of by
this common judgment. W.P.(C) No.13370/2021 is treated as the leading
case and the facts and exhibits wherever referred to, are stated from the said
writ petition.