Citation : 2026 Latest Caselaw 874 Ker
Judgement Date : 29 January, 2026
2026:KER:7188
W.P.(C). Nos.31446 & 31627 of 2022
:1:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 29TH DAY OF JANUARY 2026 / 9TH MAGHA, 1947
WP(C) NO. 31446 OF 2022
PETITIONER:
ALICE ANTONY,
AGED 73 YEARS
W/O V.A ANTONY , VALLUVASSERY HOUSE, FLAT NO.2F, ROYAL
STADIUM MANSION, GANDHI NAGAR, NEAR KADAVANTHRA GCDA
MARKET, KOCHI, PIN - 682020
BY ADVS.
SRI.K.P.JUSTINE (KARIPAT)
SRI.A.JOSEPH GEORGE (AZHIKKAKATH)
RESPONDENTS:
1 THE MUNICIPAL CORPORATION OF KOCHI,
REP. BY ITS SECRETARY, SUBHASH PARK ROAD, KOCHI,
PIN - 682011
2 THE SECRETARY
MUNICIPAL CORPORATION OF KOCHI, SUBHASH PARK ROAD,
KOCHI, PIN - 682011
3 THE REVENUE OFFICER
MUNICIPAL CORPORATION OF KOCHI, SUBHASH PARK ROAD,
KOCHI., PIN - 682011
4 THE REVENUE INSPECTOR
VYTTILA ZONAL OFFICE, MUNICIPAL CORPORATION OF KOCHI,
VYTTILE, KOCHI, PIN - 682020
BY ADV SRI.R.HARISHANKAR
OTHER PRESENT:
SC- JANARDHANA SHENOY
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
29.01.2026, ALONG WITH WP(C)NO.31627/2022, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
2026:KER:7188
W.P.(C). Nos.31446 & 31627 of 2022
:2:
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
THURSDAY, THE 29TH DAY OF JANUARY 2026 / 9TH MAGHA, 1947
WP(C) NO. 31627 OF 2022
PETITIONER:
PHILONINA GEORGE
AGED 71 YEARS
W/O.PETER GEORGE, PRRA -104, LANE 19, PARADISE ROAD,
VYTTILA, KOCHI, PIN - 682019
BY ADV SRI.K.P.JUSTINE (KARIPAT)
RESPONDENTS:
1 THE MUNICIPAL CORPORATION OF KOCHI
REP. BY ITS SECRETARY, SUBHASH PARK ROAD, KOCHI,
PIN - 682011
2 THE SECRETARY
MUNICIPAL CORPORATION OF KOCHI, SUBHASH PARK ROAD,
KOCHI, PIN - 682011
3 THE REVENUE OFFICER
MUNICIPAL CORPORATION OF KOCHI, SUBHASH PARK ROAD,
KOCHI, PIN - 682011
4 THE REVENUE INSPECTOR
VYTTILE ZONAL OFFICE, MUNICIPAL CORPORATION OF KOCHI,
VYTTILE, KOCHI, PIN - 682020
BY ADV SRI.ARUN ANTONY
SC- JANARDHANA SHENOY
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
29.01.2026, ALONG WITH WP(C)no.31446/2022, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:
2026:KER:7188
W.P.(C). Nos.31446 & 31627 of 2022
:3:
VIJU ABRAHAM, J.
-- -- -- -- -- -- -- -- -- -- -- -- --
W.P.(C) Nos.31446 & 31627 of 2022
-- -- -- -- -- -- -- -- -- -- -- -- --
Dated this the 29th day of January, 2026
JUDGMENT
The relief sought for by the petitioners in both the writ
petitions is for a direction to the 2 nd respondent to revise the
assessment of tax of their shop rooms (Room No.111 in respect of
the petitioner in W.P.(C)No.31446 of 2022 & Room No.112 in
respect of the petitioner in W.P.(C)No.31627 of 2022) excluding the
tax levied for common area including cellar. Exts.P3 and P4 are the
representations preferred by the petitioners in W.P.(C)No.31627 of
2022 & W.P.(C)No.31446 of 2022 respectively, in this regard,
before the 2nd respondent and the petitioners seek for an
expeditious disposal of the same.
2. The learned counsel appearing for the respondent
Corporation did not object to the same.
Taking into consideration the above facts and circumstances,
the above writ petitions are disposed of with a direction to the 2 nd
respondent, to consider and pass orders on Exts.P3 and P4
representations preferred by the petitioners in W.P.(C)No.31627 of
2022 & W.P.(C)No.31446 of 2022 respectively, in accordance with 2026:KER:7188 W.P.(C). Nos.31446 & 31627 of 2022
law, after affording an opportunity of being heard to the
petitioners, within an outer limit of six weeks from the date of
receipt of a copy of this judgment.
Sd/-
VIJU ABRAHAM JUDGE sm/ 2026:KER:7188 W.P.(C). Nos.31446 & 31627 of 2022
APPENDIX OF WP(C) NO. 31446 OF 2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SKETCH PREPARED BY SURVEYOR.
Exhibit P2 TRUE COPY OF THE RTI REPLY NO.KRR5/1695/2022 DATED 13.4.2022 ISSUED BY THE PUBLIC INFORMATION OFFICER & SUPERINTENDENT, REVENUE SECTION, VYTTILA ZONE.
Exhibit P2(a) RUE LEGIBLE TYPED COPY OF EXT.P2. Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 8.10.2021.
Exhibit P4 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE R2 ON 24.3.2022. Exhibit P5 TRUE COPY OF THE MEMORANDUM NO.KRR5- 2123/22 DATED 1.6.2022.
Exhibit P6 TRUE COPY OF THE REPLY NO.KRR4/83/11 DATED 28.1.2011.
Exhibit P7 TRUE COPY OF THE QUESTIONNAIRE UNDER RTL ACT DATED 31.12.2010 OF SRI.K.J. PETER. Exhibit P8 TRUE COPY OF THE LETTER NO.KRR83/11 DATED 26.3.2011 ISSUED BY PUBLIC INFORMATION OFFICER OF THE CORPORATION.
2026:KER:7188 W.P.(C). Nos.31446 & 31627 of 2022
APPENDIX OF WP(C) NO. 31627 OF 2022
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF THE SKETCH PREPARED BY SURVEYOR.
Exhibit P2 TRUE COPY OF THE RTI REPLY NO.KRR5/1695/2022 DATED 13.4.2022 ISSUED BY THE PUBLIC INFORMATION OFFICER & SUPERINTENDENT, REVENUE SECTION, VYTTILA ZONE Exhibit P2(a) TRUE LEGIBLE TYPED COPY OF EXT.P2. Exhibit P3 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE R2 ON 24.3.2022. Exhibit P4 TRUE COPY OF THE REPLY NO.KRR4/83/11 DATED 28.1.2011.
Exhibit P5 TRUE COPY OF THE QUESTIONNAIRE UNDER RTL ACT DATED 31.12.2010 OF SRI.K.J. PETER. Exhibit P6 TRUE COPY OF THE LETTER NO.KRR83/11 DATED 26.3.2011 ISSUED BY PUBLIC INFORMATION OFFICER OF THE CORPORATION.
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