Haji Abdul Lathif Haji Essa Sait Trust vs State Of Kerala on 7 January, 2026

WP(C) No.2782 of 2022              1



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              IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

               THE HONOURABLE MR.JUSTICE VIJU ABRAHAM

  WEDNESDAY, THE 7TH DAY OF JANUARY 2026 / 17TH POUSHA, 1947

                        WP(C) NO. 2782 OF 2022

PETITIONER:

            HAJI ABDUL LATHIF HAJI ESSA SAIT TRUST,
            66/1038, ARANGATH ROAD, ERNAKULAM, KOCHI 682 018,
            REPRESENTED BY THEIR MANAGING TRUSTEE,
            H.E. MOHAMMD BABU SAIT, AGED 70 YEARS,
            SON OF LATE HAJI ESSA SAIT RESIDING AT 66/870,
            KRISHNASWAMY ROAD, ERNAKULAM KOCHI 682 035.


            BY ADVS.
            SRI.B.ASHOK SHENOY
            SRI.P.S.GIREESH
            SHRI.ARJUN R NAIK




RESPONDENTS:

     1      STATE OF KERALA
            REPRESENTED BY ITS SECRETARY,
            LOCAL SELF GOVERNMENT (L) DEPARTMENT,
            THIRUVANANTHAPURAM 695 001.

     2      KOCHI MUNICIPAL CORPORATION,
            CORPORATION OFFICE, PARK AVENUE,
            KOCHI 682 011, REPRESENTED BY ITS SECRETARY.
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     3      THE SECRETARY,
            KOCHI MUNICIPAL CORPORATION, CORPORATION OFFICE,
            PARK AVENUE, KOCHI 682 011.


            BY ADVS.SRI.SOBHAN GEORGE
                    SMT.NIMMY JOHNSON, GP


      THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
07.01.2026, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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                                VIJU ABRAHAM, J.
              ---------------------------------------------------------------
                            W.P.(C) No.2782 of 2022
              ---------------------------------------------------------------
                    Dated this the 7th day of January, 2026

                                     JUDGMENT

Petitioner has approached this Court challenging Exts.P2(a) to

P2(p) special demand notices demanding arrears of property tax for the

period from 01.04.2016 up to 31.03.2021 on account of the revision of tax

effected retrospectively from 01.04.2016 onwards.

2. The learned counsel for the petitioner submits that the issue is

covered by a judgment rendered by this Court in Gateway Hotels,

Ernakulam v. Kochi Municipal Corporation (2025 (3) KHC 245)

3. Heard the learned Standing Counsel appearing for the

respondent Corporation also.

4. Taking note of the above facts and circumstances, it is

declared that the findings in Gateway Hotels [supra] are applicable to the

case of the petitioner.

Accordingly, this writ petition is disposed of, setting aside

Exts.P2(a) to P2(p) special demand notices with a consequential direction

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to the 2nd respondent-Corporation to reconsider the matter in the light of

the judgment of this Court in Gateway Hotels [supra].

Sd/-

VIJU ABRAHAM JUDGE

sp/07/01/2026

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APPENDIX OF WP(C) NO. 2782 OF 2022

PETITIONER EXHIBITS

Exhibit P1 (A) TRUE COPY OF PROPERTY TAX RECEIPT NUMBER 48949 DATED 24.9.2020 ISSUED BY 2ND RESPONDENT TO PETITIONER IN RESPECT OF BUILDING BEARING DOORS NUMBERS 61/4134, 61/4134 A & 61/4134B.

Exhibit P1 (B) TRUE COPY OF PROPERTY TAX RECEIPT NUMBER 48951 DATED 24.9.2020 ISSUED BY 2ND RESPONDENT TO PETITIONER IN RESPECT OF BUILDING BEARING DOORS NUMBERS 61/4134 BI, 61/4134 C & 61/4134 CI.

Exhibit P1 (C) TRUE COPY OF PROPERTY TAX RECEIPT NUMBER 48952 DATED 24.9.2020 ISSUED BY 2ND RESPONDENT TO PETITIONER IN RESPECT OF BUILDING BEARING DOORS NUMBERS 61/4134 C2, 61/4134 D & 61/4134 D1.

Exhibit P1 (D) TRUE COPY OF PROPERTY TAX RECEIPT NUMBER 48953 DATED 24.9.2020 ISSUED BY 2ND RESPONDENT TO PETITIONER IN RESPECT OF BUILDING BEARING DOORS NUMBERS 61/4134 D2, 61/4134D3 & 61/4135.

Exhibit P1 (E) TRUE COPY OF PROPERTY TAX RECEIPT NUMBER 48954 DATED 24.9.2020 ISSUED BY 2ND RESPONDENT TO PETITIONER IN RESPECT OF BUILDING BEARING DOORS NUMBERS 61/4136, 61/4137 & 61/4138.

Exhibit P1 (F) TRUE COPY OF PROPERTY TAX RECEIPT NUMBER 48955 DATED 24.9.2020 ISSUED BY 2ND RESPONDENT TO PETITIONER IN RESPECT OF BUILDING BEARING DOORS NUMBERS 61/4139 & 61/4154.

Exhibit P2 (A) TRUE COPY OF SPECIAL NOTICE NO. 9485 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO

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PETITIONER, ATTACHED THEREWITH. Exhibit P2 (B) TRUE COPY OF SPECIAL NOTICE NO. 9486 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (C) TRUE COPY OF SPECIAL NOTICE NO. 9487 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (D) TRUE COPY OF SPECIAL NOTICE NO. 9488 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (E) TRUE COPY OF SPECIAL NOTICE NO. 9489 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (F) TRUE COPY OF SPECIAL NOTICE NO. 27919 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (G) TRUE COPY OF SPECIAL NOTICE NO. 27920 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (H) TRUE COPY OF SPECIAL NOTICE NO. 27921 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE

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PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (I) TRUE COPY OF SPECIAL NOTICE NO. 27922 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (J) TRUE COPY OF SPECIAL NOTICE NO. 27923 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (K) TRUE COPY OF SPECIAL NOTICE NO. 27924 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (L) TRUE COPY OF SPECIAL NOTICE NO. 27925 DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COP OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (M) TRUE COPY OF SPECIAL NOTICE NO. 27926 DATED 17.11.2021. ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (N) TRUE COPY OF SPECIAL NOTICE NO. 27927 DATED 17.11.2021. ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (O) TRUE COPY OF SPECIAL NOTICE NO.

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27928DATED 17.11.2021. ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P2 (P) TRUE COPY OF SPECIAL NOTICE NO. 27929 DATED 17.11.2021. ISSUED BY 2ND RESPONDENT TO PETITIONER ALONG WITH TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE DATED 17.11.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER, ATTACHED THEREWITH. Exhibit P3 TRUE COPY OF ORDER DATED 8.2.2021. IN WPC NO. 3094 OF 2021 PASSED BY THIS HONBLE COURT.