M/S.STARK COMMUNICATIONS (BANGALORE) PVT.LTD vs. THE DY.COMMISSIONER OF INCOME TAX

W.P.(C) No.16984/2020 & Conn. Cases 1 WP(C) NO. 16984 OF 2020 THE GATEWAY HOTELS, M/S. TAJ KERALA HOTELS AND RESORTS LIMITED, MARINE DRIVE, ERNAKULAM, COCHIN, KERALA -682011. REPRESENTED BY ITS AUTHORISED SIGNATORY SHRI. MOHAN JAYARAMAN

REPRESENTED BY THE SECRETARY, PB NO.1016, PARK AVENUE ROAD, MARINE DRIVE, KOCHI - 682011

REPRESENTED BY THE SECRETARY, REVENUE DEPARTMENT, GOVT. OF KERALA, THIRUVANANTHAPURAM-695001

KERALA TOURISM DEVELOPMENT CORPORATION LIMITED, REPRESENTED BY THE MANAGING DIRECTOR, P.B.NO.5424, MASCOT SQUARE, THIRUVANANTHAPURAM-695033 SMT.SAREENA GEORGE,SC,COCHIN CORPORATION SRI.P.A.AHAMMED, SC SRI.ARUN ANTONY, SC SRI.THOUFEEK AHAMED, SC SMT.DEEPA K.R. SPL. GOVT. PLEADER

W.P.(C) No.16984/2020 & Conn. Cases 2 20.03.2025, ALONG WITH WP(C) Nos.846/2022, 3094/2021, 3084/2021, 3085/2021, 4069/2022, 3561/2021, 4365/2025, 4037/2021, 5315/2022, 4459/2021, 5681/2025, 5974/2022, 5157/2021, 4888/2021, 5573/2023, 5248/2021, 5873/2023, 5235/2021, 5947/2023, 6075/2023, 5467/2021, 6608/2025, 7600/2022, 6656/2021, 6356/2021, 6396/2021, 8000/2022, 7996/2022, 6890/2021, 6837/2021, 6820/2021, 7035/2021, 7570/2021, 8662/2023, 9041/2025, 8994/2023, 10169/2022, 9561/2025, 9346/2021, 10558/2022, 10041/2023, 8809/2021, 10658/2023, 10729/2023, 10873/2023, 9305/2021, 12386/2022, 11142/2023, 11156/2023, 12743/2022, 11578/2023, 10026/2021, 11668/2023, 12019/2023, 12553/2023, 12758/2023, 13002/2023, 13238/2023, 10890/2021, 10981/2021, 10983/2021, 13956/2023, 14055/2023, 14066/2023, 11286/2021, 13950/2025, 16171/2022, 16746/2022, 12652/2021, 13370/2021, 13389/2021, 16709/2023, 17835/2023, 18805/2023, 19172/2023, 19871/2023, 16361/2021, 21960/2023, 18333/2021, 23488/2023, 23848/2023, 25023/2022, 25171/2022, 20829/2021, 21137/2021, 27400/2022, 27253/2023, 27277/2023, 27311/2023, 26288/2021, 31447/2022, 26724/2021, 27057/2021, 31966/2022, 27864/2021, 27985/2021, 32783/2023, 29589/2021, 29699/2021, 34214/2023, 35019/2023, 37646/2022, 39500/2022, 8362/2024, 9242/2024, 41584/2022, 9713/2024, 40521/2023, 40535/2023, 16068/2024, 16181/2024, 16518/2024, 16534/2024, 16540/2024, 18294/2024, 19581/2024, 21597/2024, 22004/2024, 22081/2024, 23194/2024, 26864/2024, 29492/2024, 29893/2024, 31377/2024, 31615/2024, 31930/2024, 31963/2024, 31967/2024, 31969/2024, 31972/2024, 31991/2024, 32006/2024, 32279/2024, 33947/2024, 34675/2024, 35175/2024, 35369/2024, 38015/2024, 40173/2024, 40595/2024, 41045/2024, 44635/2024, THE COURT ON 10.04.2025 DELIVERED THE FOLLOWING:

W.P.(C) No.16984/2020 & Conn. Cases 3 WP(C) NO. 846 OF 2022

MR. IRSHAD HAMEED, SON OF LATE H.H. ABDUL HAMEED SAIT, FLAT NO. 3-B, M G APARTMENTS VIDAYAVIHAR ROAD, THEVARA P.O., 682013, ELAMKULAM VILLAGE, KANAYANNOOR TALUK, ERNAKULAM DISTRICT

MR. IRFAN HAMEED, SON OF LATE H.H. ABDUL HAMEED SAIT, FLAT NO. 3-B, M G APARTMENTS VIDAYAVIHAR ROAD, THEVARA P.O., 682013, ELAMKULAM VILLAGE, KANAYANNOOR TALUK, ERNAKULAM DISTRICT PARK AVENUE ROAD, MARINE DRIVE ERNAKULAM 682011. P.Y.SHEHEERA, SC

W.P.(C) No.16984/2020 & Conn. Cases 4

W.P.(C) No.16984/2020 & Conn. Cases 5 WP(C) NO. 3094 OF 2021

D.RAJESH PRABHU, S/O. LATE P. DAYANANDA PRABHU, KANAKAPADMANABHA ARCADE, TD WEST ROAD, ERNAKULAM COLLEGE P.O, KOCHI-682035

RAJEEV D. PRABHU, S/O. LATE P. DAYANANDA PRABHU, KANAKAPADMANABHA ARCADE, TD WEST ROAD, ERNAKULAM COLLEGE P.O, KOCHI-682035.

P. VENUGOPALA PRABHU, S/O. P.R. PRABHU, AMRUTHASREE, A.G.V KAMATH ROAD, KARANKODAM, THAMMANAM, ERNAKULAM, KOCHI-682032

TRIVANDRUM-695001,

COCHIN MUNICIPAL CORPORATION, COCHIN MUNICIPAL CORPORATION OFFICE, ERNAKULAM-682011,

W.P.(C) No.16984/2020 & Conn. Cases 6 BY ADV SHRI.K.JANARDHANA SHENOY, SC, KOCHI MUNICIPAL

W.P.(C) No.16984/2020 & Conn. Cases 7 WP(C) NO. 3084 OF 2021 P. VENUGOPALA PRABHU, S/O.P.R. PRABU, ARUTHASSREE A.G.V. KAMATH ROAD, KARANAKODAM, THAMMANAM, ERNAKULAM, KOCHI-682032 REVATHI A.K.

TRIVANDRUM 695001,

COCHIN MUNICIPAL CORPORATION OFFICE, ERNAKULAM 682011,

ERNAKULAM, PIN- 682011

W.P.(C) No.16984/2020 & Conn. Cases 8 WP(C) NO. 3085 OF 2021

DR. RAJESH BABU, S/O. LATE P. DAYANANDA PRABHU, KANAKAPADMANABHA ARCADE, TD WEST ROAD, ERNAKULAM COLLEGE P.O., KOCHI-682035

RAJEEV D. PRABHU, S/O. LATE P. DAYANANDA PRABHU, KANAKAPADMANABHA ARCADE, TD WEST ROAD, ERNAKULAM COLLEGE P.O., KOCHI-68235 AYYAPPADAS V

TRIVANDRUM-695001,

COCHIN MUNICIPAL CORPORATION OFFICE,

W.P.(C) No.16984/2020 & Conn. Cases 9

W.P.(C) No.16984/2020 & Conn. Cases 10 WP(C) NO. 4069 OF 2022 JAYAPRASAD PRABHU, 40/8799 C, PULLEPADAM, SRINIVAS ENCLAVE, T.D.E.S ROAD, ERNAKULAM, PIN - 682035

REPRESENTED BY ITS SECRETARY, LSGD, ARUN ANTONY, SC

W.P.(C) No.16984/2020 & Conn. Cases 11 WP(C) NO. 3561 OF 2021 T.K. BEENA, W/O. SUDHEESH KUMAR, H.NO. 27/1794 (11/359 B1) KADATHANAD, FORT KOCHI, ERNAKULAM, PIN-682001 V.N.HARIDAS SIBY.P.JOSE K.T.BOSCO SAIFUDEEN T.S SMITHA GOPINATH

THE TAX APPEAL COMMITTEE,

W.P.(C) No.16984/2020 & Conn. Cases 12 REPRESENTED BY PRINCIPAL SECRETARY LOCAL SELF GOVERNMENT INSTITUTIONS, KERALA SECRETARIAT ANNEXE, THIRUVANANTHAPURAM, PIN-695001

W.P.(C) No.16984/2020 & Conn. Cases 13 WP(C) NO. 4365 OF 2025 RAJIV ABRAHAM GEORGE S/O LATE M. A. GEORGE, HAVING HIS OFFICE AT 'MONISHA', AZAD ROAD, KALOOR, KOCHI, PIN - 682017 BY ADV C.Y.VINOD KUMAR

REPRESENTED BY THE SECRETARY TO GOVERNMENT,

KOCHI CORPORATION ERNAKULAM.

KOCHI CORPORATION, CORPORATION OFFICE, ADV DIASTUS KOMATH, SC 04.04.2025, ALONG WITH WP(C).16984/2020 AND CONNECTED CASES, THE

W.P.(C) No.16984/2020 & Conn. Cases 14 WP(C) NO. 4037 OF 2021

K. VIJAYALAKSHMI, W/O. LATE V. SANKARANKUTTY, VEMBALUSSERIL HOUSE, M.G. ROAD, ERNAKULAM, PIN-682016

K. APARNA, D/O. LATE V. SANKARANKUTTY, VEMBALUSSERIL HOUSE, M.G. ROAD, ERNAKULAM, KOCHI-682016

K. JANARDHANAN, S/O. LATE GOVINDANKUTTY MENON, RESIDING AT VEMBALUSSERIL HOUSE, M.G. ROAD, ERNAKULAM, PIN-682016

VIDYA N., AGED 29 YEARS D/O. K. JANARDHANAN, RESIDING AT VEMBALUSSERIL HOUSE, M.G. ROAD, ERNAKULAM, PIN-682016

W.P.(C) No.16984/2020 & Conn. Cases 15

THIRUVANANTHAPURAM, PIN-695001

OFFICE OF KOCHI CORPORATION, KOCHI-682019

W.P.(C) No.16984/2020 & Conn. Cases 16 WP(C) NO. 5315 OF 2022

A.R. MOHANAN, FLAT NO. 5B, SANTHI SAVERA, WARRAIM ROAD, KOCHI

A.G.VALSAMMA, FLAT NO. 5B, SANTHI SAVERA, WARRAIM ROAD, KOCHI VIVEK.P.K MANU K. MURALI

PARK AVENUE ROAD, KOCHI

W.P.(C) No.16984/2020 & Conn. Cases 17 PARK AVENUE ROAD, KOCHI

W.P.(C) No.16984/2020 & Conn. Cases 18 WP(C) NO. 4459 OF 2021 N. KRISHNADAS, SON OF LATE P.P. MENON, LAKSHMI DAIRY, VYTTILA P.O., COCHIN-682019 P.B.SAHASRANAMAN T.S.HARIKUMAR

PARK AVENUE ROAD, KOCHI-682035

REP.BY PRINCIPAL SECRETARY, LOCAL SELF GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001

W.P.(C) No.16984/2020 & Conn. Cases 19 WP(C) NO. 5681 OF 2025 SUNESH C.S S/O. LATE C G. SUKUMARAN, CHERUMANATH HOUSE, KARITHALA ROAD, MANORAMA JUNCTION, SANTHOSH G. PRABHU N.U.DEEPA A.ASWATHY REVATHY SREEKUMAR

KOCHI MUNCIPAL CORPORATION ERNAKULAM PIN - 682011

THE KOCHI MUNCIPAL CORPORATION, ADV SOBHAN GEORGE (M/S. LEGAL REALM), SC

W.P.(C) No.16984/2020 & Conn. Cases 20 WP(C) NO. 5974 OF 2022 MR. T.H. BADHARUDEEN, AGED 79 YEARS SON OF T.M. HASSAN RAWATHER, BUSINESS RESIDING AT SAFAR, SHENOY ROAD, KALOOR P.O., 682017, ERNAKULAM, REPRESENTED BY HIS SON AND POWER OF ATTORNEY, MR. MOHAMMED TARIQ THAIMADATHIL, SON OF T.H. BADARUDEEN, AGED 48 YEARS, RESIDING AT SAFAR, SHENOY ROAD, KALOOR-P.O., ERNAKULAM, PIN - 682017 PARK AVENUE ROAD, MARINE DRIVE ERNAKULAM-682011,

W.P.(C) No.16984/2020 & Conn. Cases 21 WP(C) NO. 5157 OF 2021 MIHIR STEELS, 45/1969 AT LABOUR COLONY ROAD, THAMMANAM, KOCHI-682032, REPRESENTED BY THEIR POWER OF ATTORNEY, VASANT P. ZAVERI, AGED 48 YEARS, SON OF PRANLAL L. ZAVERI, RESIDING AT 5/2001E, 1ST FLOOR, KAMADHENU APARTMENTS, CHAKKAMANDAM JUNCTION, KOCHI-682002 RIYAL DEVASSY DR.ABHILASH O.U.

KOCHI-682011,

W.P.(C) No.16984/2020 & Conn. Cases 22

W.P.(C) No.16984/2020 & Conn. Cases 23 WP(C) NO. 4888 OF 2021 T.H. ABDUL AZEEZ, AGED 75 YEARS, S/O. HYDROSE, THEPARAMBIL HOUSE, ASHIRWAD, M.M. ROAD, KOCHI-682018 K.P.MAJEED AJMAL V. A.

CORPORATION OFFICE, ERNAKULAM,

KOCHI MUNICIPAL CORPORATION OFFICE, BY ADV K.JANARDHANA SHENOY, SC

W.P.(C) No.16984/2020 & Conn. Cases 24 WP(C) NO. 5573 OF 2023 SEBASTIAN THOMAS, AGED 41 YEARS S/O. THOMAS, 74/2688, PRESTIGE NEPTUNES COURTYARD, ERNAKULAM VILLAGE, ERNAKULAM DISTRICT, SHAHUL HAMEED MOOPPAN K.M.VARGHESE T.A.NIYAS ARUN T.S. ABHIJITH HARINDRAN PARK AVENUE, ERNAKULAM, KOCHI, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 25 WP(C) NO. 5248 OF 2021 SHOP AND OFFICE HOLDERS ASSOCIATION (SOHA), REG.NO. ER/135/92, GCDA COMMERCIAL COMPLEX, 2ND FLOOR, MARINE DRIVE, ERNAKULAM-682031. JAMES POTTACKAL JOSE, AGED 63, S/O. JOSE POTTACKAL VARGHESE

LOCAL SELF GOVERNMENT DEPARTMENT(I.A.),

REPRESENTED BY ITS SECRETARY-682011

CORPORATION OF COCHIN, ERNAKULAM-682011

GREATER COCHIN DEVELOPMENT AUTHORITY(GCDA), REPRESENTED BY SECRETARY, KADAVANTHARA, ERNAKULAM-682020

W.P.(C) No.16984/2020 & Conn. Cases 26 M.K.THANKAPPAN, SC

W.P.(C) No.16984/2020 & Conn. Cases 27 WP(C) NO. 5873 OF 2023 RAMA VARMA CLUB CLUB ROAD, COCHIN – 682 011, REPRESENTED BY ITS HON. SECRETARY. M.U.VIJAYALAKSHMI K.JAJU BABU (SR.) BRIJESH MOHAN

BOAT JETTY, COCHIN – 682011,

COCHIN – 682011.

THE REVENUE OFFICER COCHIN – 682011.

STANDING COMMITTEE ON APPEAL FOR TAXATION COCHIN – 682011, REPRESENTED BY ITS CHAIRMAN., K.JANARDHANA SHENOY, SC

W.P.(C) No.16984/2020 & Conn. Cases 28

W.P.(C) No.16984/2020 & Conn. Cases 29 WP(C) NO. 5235 OF 2021 SEN BHASKARAN, S/O. BHASKARAN, MISMI RESIDENCE, THRIPTHI LANE, NEAR MANORAMA JUNCTION, ERNAKULAM-682016 C.HARIKUMAR RENJITH RAJAPPAN ANAND GOKULDAS BY ADV SHRI.K.JANARDHANA SHENOY, SC, KOCHI MUNICIPAL

W.P.(C) No.16984/2020 & Conn. Cases 30 WP(C) NO. 5947 OF 2023 P. A. ABDULLA, S/O. ABDUL RAHMAN, PUTHIYADATH, VADANAPALLY P.O., THRISSUR DISTRICT, PIN - 680614 DINESH MATHEW J.MURICKEN K.A.ABHILASH VINOD S. PILLAI MOHAMMED THAYIB N.M. NAYANA VARGHESE AHAMMAD SACHIN K.

ERNAKULAM DISTRICT, KOCHI, PIN - 682011

GOVERNMENT SECRETARIAT, STATUTE JUNCTION, THIRUVANANTHAPURAM GENERAL P.O., THIRUVANANTHAPURAM DISTRICT, PIN - 695001 SRI.R.HARISHANKAR, SC

W.P.(C) No.16984/2020 & Conn. Cases 31

W.P.(C) No.16984/2020 & Conn. Cases 32 WP(C) NO. 6075 OF 2023 JOSEPH P F @ JOLLY, S/O. P.T. FRANCIS, PUTHEZHATH HOUSE, AZAD ROAD SOUTH, KALOOR P.O.,

ERNAKULAM, PIN- 682011

KOCHI CORPORATION, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 33 ADV V.P.REJITHA (PUZHAKKALIDOM)

W.P.(C) No.16984/2020 & Conn. Cases 34 WP(C) NO. 5467 OF 2021

IMAM SALIH, S/O. ABUBAKKAR, DIWANIYA PLAZA, SN JUNCTION, PALARIVATTOM, COCHIN-682025

BIJU MATHEW, AGED 29 YEARS S/O. K.P. MATHEW, KODAI TOWER, DEVANKULANGARA, EDAPPALLY, COCHIN-682024

ASHA MATHEW, D/O. V.A. PHILIP, KODAI TOWER, DEVANKULANGARA, EDAPPALLY, COCHIN-682024

C.T. GEORGE, S/O. THOMAS MYLAADY, MYLAADY HOUSE, PTRRA 110, CHEMBUMUKKU, THRIKKAKARA P.O., KOCHI-682021

MYLAADY WAREHOUSING PVT. LIMITED, 38/197, MULAADY HOUSE, VENNALA P.O., ERNAKULAM, COCHIN-682028, REPRESENTED BY ITS MANAGING DIRECTOR MARYKUTTY BABU

SATHI, D/O. RAMANKUTTY NAIR, AYODHYA, KANNAYATH ROAD, MAMANGALAM, KOCHI-682025

W.P.(C) No.16984/2020 & Conn. Cases 35

GOPALAKRISHNAN, AGED 75 YEARS S/O. ARMUGHAN PILLAI, AYODHYA, KANNAYATH ROAD, MAMANGALAM, KOCHI-682025

DEPARTMENT OF LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001

OFFICE OF KOCHI CORPORATION, KOCHI-682019

W.P.(C) No.16984/2020 & Conn. Cases 36 WP(C) NO. 6608 OF 2025

K.K. PRAKASAN AGED 78 YEARS S/O. LATE KRISHNAN, KAKKATHARA HOUSE, WATER LAND ROAD, PALLURUTHY, COCHIN, PIN - 682006

K.P. LALPRAKASH AGED 51 YEARS S/O. K.K. PRAKASAN, KAKKATHARA HOUSE, WATER LAND ROAD, PALLURUTHY, COCHIN, PIN - 682006 ANEESH JAMES JIJO THOMAS M.D.BEENA AJAY SANKAR A.S.

COCHIN, PIN - 682011

CORPORATION OF COCHIN, CORPORATION OFFICE, PARK AVENUE,COCHIN, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 37 WP(C) NO. 7600 OF 2022 THE FRIDAY CLUB ERNAKULAM, ROOM NO. 65/563, JUDGES AVENUE, KALOOR, KOCHI-17, REPRESENTED BY ITS SECRETARY, K.M. SALIM BY ADV K.A.MANZOOR ALI

THE ADDITIONAL CHIEF SECRETARY,

W.P.(C) No.16984/2020 & Conn. Cases 38 BY SMT.DEEPA K.R., SPL. GOVT. PLEADER

W.P.(C) No.16984/2020 & Conn. Cases 39 WP(C) NO. 6656 OF 2021

SUMITHA, AGED 37 YEARS 66/376, PAIS' BUILDING, MAHAKAVI BHARATHIAR ROAD, ERNAKULAM 682035

SUNITHA, MAHARAJAS COLLEGE P.O., ERNAKULAM DIST., REP. BY HER POWER OF ATTORNEY HOLDER SUMITHA (1ST PETITIONER)

SANGEETHA G., AGED 35 YEARS MAHARAJAS COLLEGE P.O., ERNAKULAM DIST., REP. BY HER POWER OF ATTORNEY HOLDER SUMITHA (1ST PETITIONER)

W.P.(C) No.16984/2020 & Conn. Cases 40

REP.BY ITS SECRETARY,

REP. BY SECRETARY, LOCAL SELF GOVERNMENT DEPARTMENT, BY SMT.DEEPA K.R., SPL. GOVT. PLEADER

W.P.(C) No.16984/2020 & Conn. Cases 41 WP(C) NO. 6356 OF 2021 P. ASHOKAN, S/O. A.P. DAS, G-122, AYODHYA, PANAMPILLY NAGAR, ERNAKULAM-682036

SHRI.K.JANARDHANA SHENOY, SC,

W.P.(C) No.16984/2020 & Conn. Cases 42 WP(C) NO. 6396 OF 2021 P. DIVAKARAN, S/O. A.P. DAS, 27/57A, JANANI MULLETH ENCLAVE, SCHOOL ROAD, GIRINAGAR, ERNAKULAM, KOCHI, PIN - 682020

W.P.(C) No.16984/2020 & Conn. Cases 43 WP(C) NO. 8000 OF 2022 SHANAVAS, SON OF P.M. MOIDEEN SHA, PUTHIYADATH, HOUSE, KADAPPURAM P.O., CHAVAKKAD TALUK, TRICHUR TALUK ERNAKULAM -682011,

W.P.(C) No.16984/2020 & Conn. Cases 44 WP(C) NO. 7996 OF 2022 ABDUL RAZAK, SON OF ABDUL KHADER, NORTH ALUNGAL HOUSE, KADAPPURAM P.O., CHAVAKKAD, TRICHUR DISTRICT ERNAKULAM -682011,

W.P.(C) No.16984/2020 & Conn. Cases 45 WP(C) NO. 6890 OF 2021 M.M. JOSEPH, S/O. M.G. MATHEW, KOCHI-682035

W.P.(C) No.16984/2020 & Conn. Cases 46 WP(C) NO. 6837 OF 2021 M.M. GEORGE, AGED 82 YEARS S/O. MATHEW, KOCHI-682035

THE KOCHI MUNCIPAL CORPORATION,

W.P.(C) No.16984/2020 & Conn. Cases 47 WP(C) NO. 6820 OF 2021 V.J. KURIAN, "VALLAMATTAMS", KOCHI-682018 BY ADV JOSE JACOB PB NO.1016, PARK AVENUE ROAD, MARINE DRIVE, KOCHI-682011

W.P.(C) No.16984/2020 & Conn. Cases 48 WP(C) NO. 7035 OF 2021

THOMAS CHERIAN, DOOR NO. 68/1890 KALLATH APARTMENTS, MATHAI MANJOORAN ROAD, ERNAKULAM, PIN-680018

CHERIAN KORATH, DOOR NO. 68/1891 AND 68/1892, KALLATH APARTMENTS, MATHAI MANJOIORAN ROAD, ERNAKULAM, PIN-680018 P.ABRAHAM CHERIAN AJAI BABU MUHSIN M.M.

REPRESENTED BY ITS SECRETARY TO GOVERNMENT,

THE CORPORATION OF KOCHI, COCHIN 682011,

COCHIN-682011

W.P.(C) No.16984/2020 & Conn. Cases 49 SRI.P.ABRAHAM CHERIAN AJAI BABU MUHSIN M.M.

W.P.(C) No.16984/2020 & Conn. Cases 50 WP(C) NO. 7570 OF 2021 A.DAYANANDA DAS, AGED 86 YEARS S/O. ANANDA KAMATH, HIG 8, OPP. INCOME TAX QUARTERS, PANAMPILLY NAGAR, KOCHI, ERNAKULAM DISTRICT, KANAYANNOOR THALUK, PIN-682036 BY ADV K.ARJUN VENUGOPAL

GOVERNMENT SECRETARY, ANNEX-I,

MARINE DRIVE, ERNAKULAM-682011,

THE SECRETARY, COCHIN MUNICIPAL CORPORATION, MARINE DRIVE, ERNAKULAM-682011

W.P.(C) No.16984/2020 & Conn. Cases 51

W.P.(C) No.16984/2020 & Conn. Cases 52 WP(C) NO. 8662 OF 2023 R. MOHAN KUMAR, S/O. N. RAVEENDRA KAMMATH, GOWRAGHAR, GOPALA PRABHU ROAD,

REPRESENTED BY GOVERNMENT PLEADER, HIGH COURT OF KERALA, PIN - 682031

W.P.(C) No.16984/2020 & Conn. Cases 53 WP(C) NO. 9041 OF 2025

M.A.ABDUL SALAM S/O ABDUL KARIM,SOHNA, PAYYAPPILLY LANE, ALUVA, PIN - 683101

SHAHIDA W/O M.A.ABDUL SALAM, ‘SOHNA’, PAYYAPPILLY LANE, ALUVA, PIN - 683101 MEHARUNNISA NAJEEB

ADDITIONAL CHIEF SECRETARY LOCAL SELF GOVERNMENT DEPARTMENT (I.A), GOVERNMENT SECRETARIAT, ANNEX-1, THIRUVANANTHAPURAM, PIN - 695001

REPRESENTED BY ITS SECRETARY,ERNAKULAM., PIN - 682011

CORPORATION OF COCHIN, ERNAKULAM,, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 54 ADV DIASTUS KOMATH, SC

W.P.(C) No.16984/2020 & Conn. Cases 55 WP(C) NO. 8994 OF 2023 R. SREEKUMAR, S/O. N. RAVEENDRA KAMMATH, GOWRAGHAR, GOPALA PRABHU ROAD,

W.P.(C) No.16984/2020 & Conn. Cases 56 WP(C) NO. 10169 OF 2022 MUSLIM EDUCATIONAL SOCIETY (M.E.S.), HILL ROAD, NADAKAV, KOZHIKODE-673011, REPRESENTED BY ITS LOCAL MANAGING COMMITTEE SECRETARY OF DR. P.K. ABDUL GHAFOOR MEMORIAL M.E.S. CULTURAL COMPLEX, KALOOR, KOCHI-682017, K.S. ABDUL KARIM, S/O. K.M. SYED MUHAMMED, AGED 74 YEARS, KALAPPURAYIL HOUSE, 36/248, ST. FRANCIS CHURCH ROAD, ERNAKULAM NORTH P.O., KOCHI-682018 BY ADV K.A.MANZOOR ALI

THIRUVANANTHAPURAM - 695001

LOCAL SELF GOVERNMENT DEPARTMENT (I.A) , GOVERNMENT SECRETARIAT, ANNEX -1, THIRUVANANTHAPURAM - 695001

W.P.(C) No.16984/2020 & Conn. Cases 57

W.P.(C) No.16984/2020 & Conn. Cases 58 WP(C) NO. 9561 OF 2025 BABY SUJAYA.P.V W/O.INDHUSHEKARAN.E (LATE), SUJAYAS HOUSE, VRM ROAD, RAVIPURAM, ERNAKULAM. NOW RESIDING AT 12/301, SUJAYAS 56, KAIRALI NAGAR, MARADU.PO, ERNAKULAM, PIN - 682304 S.SUNIL KUMAR (PALAKKAD) LEKSHMI S.SEKHER K.J.SUNIL BABU SALIH T.V.AATHIRA

LOCAL SELF GOVERNMENT (RD) DEPARTMENT,

DISTRICT COLLECTOR ERNAKULAM DISTRICT, CIVIL STATION, KAKKANAD, ERNAKULAM, PIN - 682030

KOCHI MUNICIPAL CORPORATION CORPORATION OFFICE, P.B NO-1016, PARK AVENUE ROAD, ERNAKULAM.

W.P.(C) No.16984/2020 & Conn. Cases 59

CORPORATION OFFICE, P.B NO-1016, PARK AVENUE ROAD,

W.P.(C) No.16984/2020 & Conn. Cases 60 WP(C) NO. 9346 OF 2021 DR. EPHRAIM G. MAMPILLY, S/O. LATE DR. GEORGE MAMPILLY, MAMPILLY BUILDING (SOUTH SIDE), BROADWAY, KOCHI-682031 PRAVEEN K. JOY E.S.SANEEJ

GOVERNMENT SECRETARIAT, ANNEX I,

REPRESENTED BY ITS SECRETARY, PIN-682011

W.P.(C) No.16984/2020 & Conn. Cases 61

W.P.(C) No.16984/2020 & Conn. Cases 62 WP(C) NO. 10558 OF 2022 SHAHUL HAMEED MOOPAN, S/O. MOHAMMED MOOPAN, 3053, PRESTIGE NEPTUNES COURTYARD, ERNAKULAM VILLAGE, KOCHI-682018 BY ADV K.M.VARGHESE PARK AVENUE, KOCHI-682011

W.P.(C) No.16984/2020 & Conn. Cases 63 WP(C) NO. 10041 OF 2023 JAYAPRASAD PRABHU, S/O. P.S. JAYAPRAKASH PRABHU, 40/8799C, PULLEPADAM, SRINIVAS ENCLAVE, T.D. EAST SANNIDHI ROAD, ERNAKULAM, PIN - 682035

W.P.(C) No.16984/2020 & Conn. Cases 64 WP(C) NO. 8809 OF 2021 SHAILAJA BABU, W/O. LATE BABU, PANAKKAL HOUSE, VALAVI ROAD, ERNAKULAM, PIN-682018 K.R.VINOD M.S.LETHA

GOVERNMENT SECRETARIATE, ANNEX-1,

W.P.(C) No.16984/2020 & Conn. Cases 65

W.P.(C) No.16984/2020 & Conn. Cases 66 WP(C) NO. 10658 OF 2023 SAJAN KUMAR SAH, S/O. LATE GOPI RAM SAH, RESIDING AT CC 8/2313, R G PAI COLONY, ALATHUKUTTYY ROAD, MATTANCHERRY, KOCHI- 2, REPRESENTED BY HIS SON & POA, AMIT KUMAR SAH, AGED 43 YEARS, CC 8/2313 R G PAI COLONY, ALATHUKUTTY ROAD, MATTANCHERRY, KOCHI, PIN - 682002

W.P.(C) No.16984/2020 & Conn. Cases 67 KOCHI CORPORATION, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 68 WP(C) NO. 10729 OF 2023 JOSEPH ZACHARIAS, SON OF (LATE) SEBASTIAN ZACHARIAS, 68/3289, CINZAC TOWERS, CHITTOOR ROAD, PACHALAM, KOCHI, PIN - 682012 MATHEWS K. UTHUPPACHAN BIJU .C. ABRAHAM B.RAHUL KRISHNAN

REPRESENTED BY SECRETARY TO GOVERNMENT,

W.P.(C) No.16984/2020 & Conn. Cases 69

W.P.(C) No.16984/2020 & Conn. Cases 70 WP(C) NO. 10873 OF 2023

MARIA SHEELA W/O JOHNY THOMAS, AGE 61 YEARS KATTUTHARA HOUSE, MALUS COMPLEX,

SHERLY ANTONY W/O LATE ANTONY THOMAS, AGE 61 YEARS PULIKUNNEL HOUSE, MALUS COMPLEX, KALOOR ERNAKULAM, PIN - 682017

SIBY K THOMAS S/O KUNJITHOMMAN, AGE 59 YEARS KANNOTHUPARAMBIL HOUSE, THYKATTUSSERY. P.O VTC, CHERTHALA, ALAPPUZHA, PIN - 688528

THIRUVANANTHAPURAM-695001,

LOCAL SELF-GOVERNMENT DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001

W.P.(C) No.16984/2020 & Conn. Cases 71

KOCHI CORPORATION

KOCHI CORPORATION PIN- 682011

W.P.(C) No.16984/2020 & Conn. Cases 72 WP(C) NO. 9305 OF 2021

JOSEPH P. KURIAN, AGED 79 YEARS S/O. P.J. JOSEPH, 41/1918, BANERJI ROAD, ERNAKULAM, COCHIN-682018

SHEELA KURIAN, W/O. JOSEPH P. KURIAN, 41/1918, BANERJI ROAD, ERNAKULAM, COCHIN-682018 PRAVEEN K. JOY T.A.JOY E.S.SANEEJ M.P.UNNIKRISHNAN M.K.SAMYUKTHA N.ABHILASH DEEPU RAJAGOPAL

GOVERNMENT SECRETARIAT, ANNEX I,

W.P.(C) No.16984/2020 & Conn. Cases 73

REPRESENTED BY ITS SECRETARY, PIN-682011

W.P.(C) No.16984/2020 & Conn. Cases 74 WP(C) NO. 12386 OF 2022 ISLAMIC EDUCATIONAL TRUST, FATHIMA MASJID COMPLEX, S.R.M. ROAD, KOCHI-682018, ERNAKULAM, REPRESENTED BY ITS SECRETARY MR. T.P.BASHEER, SON OF ALI, AGED 66 YEARS, NASEEB MANZIL, S.R.M. ROAD, KOCHI-682018, ERNAKULAM VILLAGE P.Y.SHEHEERA, SC

W.P.(C) No.16984/2020 & Conn. Cases 75 WP(C) NO. 11142 OF 2023 KENT CONSTRUCTION PVT. LTD, 1ST FLOOR, KENT HAIL GARDEN, STADIUM LINK ROAD, PALARIVATTOM, KOCHI-682025, REPRESENTED BY ITS MANAGING DIRECTOR BY ADV C.K.SHERIN

REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT ANNEX, THIRUVANANTHAPURAM, PIN - 695101

THE DIRECTOR OF URBAN AFFAIRS, DEPARTMENT OF URBAN AFFAIRS,

KOCHI, ERNAKULAM, PIN - 682011

KOCHI, ERNAKULAM, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 76 WP(C) NO. 11156 OF 2023 MR. N.S. MOHAMED USMAN, SON OF N.B. SYED MOHAMED, RESIDING AT SHEEBA MANZIL, V.K. BAVA LANE , S.R.M. ROAD, ERNAKULAM NORTH P.O., KANAYANOOR TALUK, ERNAKULAM DISTRICT, PIN - 682018 ERNAKULAM- 682011,

W.P.(C) No.16984/2020 & Conn. Cases 77 WP(C) NO. 12743 OF 2022 KENT HAIL GARDEN APARTMENT OWNERS ASSOCIATION, REG. NO. ER.1049/2011, HAVING ITS OFFICE AT GROUND FLOOR, KENT HAIL GARDEN APARTMENTS, STADIUM LINK ROAD, PALARIVATTOM, KOCHI - 682 025, REPRESENTED B Y ITS SECRETARY, ANIL JACOB, S/O. JACOB, AGED 43 YEARS P.O.THOMAS T.MADHU C.R.SARADAMANI SHAHID AZEEZ RENJISH S. MENON

REPRESENTED BY IRS SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT INSTITUTIONS DEPARATMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001

KOCHI-682011,

W.P.(C) No.16984/2020 & Conn. Cases 78

W.P.(C) No.16984/2020 & Conn. Cases 79 WP(C) NO. 11578 OF 2023 M. ABDUL HAMEED, AGED 83 YEARS S/O. N.K. MUHAMMED AND F/O SHAMEEN C HAMEED, NO. 34, BISMILLAH MANZIL,KAIRALI STREET, THASNEEM BASHEER

W.P.(C) No.16984/2020 & Conn. Cases 80

W.P.(C) No.16984/2020 & Conn. Cases 81 WP(C) NO. 10026 OF 2021

BAIJU K.S., S/O. LATE SHANMUGHAN, KALANGOT TOWERS, M.G.ROAD, COCHIN-682 035

SHAIJU.K.S., S/O. LATE SHANMUGHAN, ARAVINDAM, INDUS VALLEY, ST MARY'S PROPERTIES, EROOR NOTH-682 306 P.M.GIRIJAVALLABHAN CIBI C.CHEERAN

REP BY ITS ADDITIONAL CHIEF SECRETARY, LOCAL SELF GOVERNMENT, THIRUVANANTHAPURAM-695 001

CORPORATION OF COCHIN, OPPOSITE TO BOAT JETTY, PARK AVENUE ROAD, ERNAKULAM- 11

W.P.(C) No.16984/2020 & Conn. Cases 82 WP(C) NO. 11668 OF 2023

M. ABDUL HAMEED, AGED 83 YEARS S/O. N.K. MUHAMMED NO. 34, BISMILLAH MANZIL, KAIRALI STREET, KALOOR, KOCHI, PIN - 682017

DR. NAZEEM C.H., D/O M. ABDUL HAMEED, 395 A1-7, THRIKKAKARA, MAVELIPURAM, KAKKANAD, PIN - 682030 THASNEEM BASHEER

W.P.(C) No.16984/2020 & Conn. Cases 83

CORPORATION OF COCHIN, ERNAKULAM, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 84 WP(C) NO. 12019 OF 2023

S.PARAMESWARAN, S/O. SIVARAMAN, RESIDING AT 2B, SANTHISAVERA, WARRIAM ROAD, ERNAKULAM .682016

JAYANTHY, W/O. S.PARAMESWARAN, RESIDING AT 2B, SANTHI SAVERA, WARRIAM ROAD, ERNAKULAM - 682016 P.B.SUBRAMANYAN P.B.KRISHNAN SABU GEORGE MANU VYASAN PETER MEERA P. ABRAHAM BABU KALLIVAYALIL

REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM .695001

THE PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695001

THE PRINCIPAL SECRETARY TO GOVERNMENT DEPARTMENT OF LOCAL SELF GOVERNMENT INSTITUTIONS, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695001

W.P.(C) No.16984/2020 & Conn. Cases 85

ERNAKULAM, KOCHI - 682011

ERNAKULAM, KOCHI -682011

W.P.(C) No.16984/2020 & Conn. Cases 86 WP(C) NO. 12553 OF 2023 M.K. JOHN, AGED 80 YEARS S/O. MANGUDIYAN KUNJIPPALLU, CHIRAMEL MANGUDIYAN HOUSE, AYAPPANKAVU EAST, WELCOME ROAD, KOCHI-682018 SINDHU MATHEW

KOCHI CORPORATION-682011

W.P.(C) No.16984/2020 & Conn. Cases 87

W.P.(C) No.16984/2020 & Conn. Cases 88 WP(C) NO. 12758 OF 2023 COCHIN SHIPYARD LTD., PERUMANOOR P.O., KOCHI-682015 REPRESENTED BY ITS GENERAL MANAGER (HR & TRAINING) MR. A.K. SUBHASH SAJI VARGHESE T.G MARIAM MATHAI

CORPORATION OFFICE, PB NO.1016, KOCHI,

REVENUE OFFICER, CORPORATION OFFICE, PB NO.1016,

W.P.(C) No.16984/2020 & Conn. Cases 89 WP(C) NO. 13002 OF 2023 MSS ERNAKULAM DISTRICT COMMITTEE, DESHABHIMANI ROAD, KALOOR.P.O, PIN 682017, REP.BY ITS SECRETARY, P.E. MEERZA WAHEED, AGED 71 YEARS, PUTHUKKODE, 44/619, ST. MARTIN ROAD, PALARIVATTOM P.O., 682025 TREESA ROSE

REPRESENTED BY ITS SECRETARY, ERNAKULAM- 682011

CORPORATION OF COCHIN, ERNAKULAM, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 90

W.P.(C) No.16984/2020 & Conn. Cases 91 WP(C) NO. 13238 OF 2023 MR. ABOOBACKER, S/O. K.V. HUSSAIN HAJI, PANIKKA VEETIL HOUSE, BALANGAD DESOM, KADAPPURAM AMSOM, CHAVAKKAD TALUK, TRICHUR DISTRICT, PIN - 680506 ERNAKULAM, PIN - 682011 D.G.VIPIN, SC

W.P.(C) No.16984/2020 & Conn. Cases 92 WP(C) NO. 10890 OF 2021 E.K. KURIAN, ELAVANAL ENCLAVE, KANNANTHODAN LANE, VALANJAMBALAM, KOCHI-682016 BY ADV TONY GEORGE KANNANTHANAM

REPRESENTED BY THE SECRETARY TO GOVERNMENT, TRIVANDRUM-695001

PARK AVENUE ROAD, ERNAKULAM-682011

PARK AVENUE ROAD, ERNAKULAM-682011

W.P.(C) No.16984/2020 & Conn. Cases 93 WP(C) NO. 10981 OF 2021 BENAZIR K.A., D/O. K.M. ABDUL AZEEZ, KOLLIYIL HOUSE, DESHABHIMANI ROAD, ERNAKULAM, KALOOR, KOCHI-682017

P.B. NO. 1016, HEAD POST OFFICE, KOCHI-682011

P.B. NO.1016, HEAD POST OFFICE, KOCHI-682011

P.B.NO.1016, HEAD POST OFFICE, KOCHI-682011,

SECRETARIAT, ANNEX, 4TH FLOOR, G.P.O.

W.P.(C) No.16984/2020 & Conn. Cases 94

W.P.(C) No.16984/2020 & Conn. Cases 95 WP(C) NO. 10983 OF 2021

K.M. ABDUL AZEEZ, KOLLIYIL HOUSE, DESHABHIMANI ROAD,

MOHAMMED ABDUL RAHMAN, KOLLIYIL HOUSE, DESHABHIMANI ROAD, KALOOR, KOCHI-682017

ABDUL RASHEED, KOLLIYIL HOUSE, DESHABHIMANI ROAD,

P.B. NO.1016, HEAD POST OFFICE,

P.B.NO.1016, HEAD POST OFFICE, KOCHI-682011

W.P.(C) No.16984/2020 & Conn. Cases 96

P.B.NO.1016, HEAD POST OFFICE, KOCHI-682 011,

W.P.(C) No.16984/2020 & Conn. Cases 97 WP(C) NO. 13956 OF 2023

JOHN CHERADY AND SONS PVT. LTD., REPRESENTED BY ITS MANAGING DIRECTOR, P. J. GEORGE, S/O. P.V. JOHN, OLD RAILWAY STATION ROAD, KOCHI-18., PIN - 682031

PRAVEEN, S/O. P.J. GEORGE, OLD RAILWAY STATION ROAD, KOCHI-18, PIN - 682031

W.P.(C) No.16984/2020 & Conn. Cases 98 PB NO.1016, COCHIN, ERNAKULAM, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 99 WP(C) NO. 14055 OF 2023 N. KRISHNADAS, RESIDING AT LAKSHMI DAIRY, VYTILLA P.O., ERNAKULAM, PIN - 682019

DEPARTMENT OF LOCAL SELF GOVT.,

PB NO-1016, COCHIN ERNAKULAM, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 100

W.P.(C) No.16984/2020 & Conn. Cases 101 WP(C) NO. 14066 OF 2023 DR. K.R. JAYACHANDRAN, AGED 84 YEARS, S/O. KK RAMAN, 12/1441, PANAYAPPALLI, KOCHI -682005 KARTHIK S. ACHARYA C.R.SANISH

REPRESENTED BY SECRETARY TO GOVERNMENT IN THE GOVT. SECRETARIAT, TRIVANDRUM, PIN - 695001

CORPORATION OF KOCHI, KOCHI,

W.P.(C) No.16984/2020 & Conn. Cases 102 WP(C) NO. 11286 OF 2021 RAJIV KUMARAN, S/O. KUMARAN, 26/2744 SURAJ, OPP. BSNL THEVARA, S.O. ERNAKULAM-682013. BY ADV K.R.VINOD

REPRESENTED BY ITS SECRETARY, ERNAKULAM-682011.

CORPORATION OF COCHIN, ERNAKULAM-682011.

W.P.(C) No.16984/2020 & Conn. Cases 103

W.P.(C) No.16984/2020 & Conn. Cases 104 WP(C) NO. 13950 OF 2025 NADEERAHABEEB WIFE OF M.A HABEEBULLA, RESIDING AT MUKRIYAKATH HOUSE, PONOTH ROAD, KALOOR, P.O. ELAMKULAM VILLAGE, ERNAKULAM, DISTRICT, PIN - 682017

PARK AVENUE ROAD, MARINE DRIVE, ERNAKULAM

REPRESENTED BY ITS PRINCIPAL SECRETARY LOCAL SELF GOVERNMENT DEPARTMENT, 07.04.2025, ALONG WITH WP(C)NO.16984/2020 AND CONNECTED CASES, THE

W.P.(C) No.16984/2020 & Conn. Cases 105 WP(C) NO. 16171 OF 2022

DR. SUBAIR MATHER,

K.I. MAYANKUTTY MATHER,

K.I. BABU MATHER,

K.I. NOOR MOHAMMED MATHER, S.PARVATHI VINEETH KOMALACHANDRAN

W.P.(C) No.16984/2020 & Conn. Cases 106

KOCHI–682011, REPRESENTED BY ITS CHAIRMAN, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 107 WP(C) NO. 16746 OF 2022 STADIUM JUMA MASJID COMMITTEE, ERNAKULAM REPRESENTED BY PRESIDENT, DR. M.I. JUNAID RAHIMAN, NOORJAHAN MANZIL, NEAR NORTH RAILWAY STATION, ERNAKULAM, KOCHI-682018. JOBI.A.THAMPI SHOUKATH HUSAIN

ERNAKULAM, KOCHI 682011.

W.P.(C) No.16984/2020 & Conn. Cases 108 WP(C) NO. 12652 OF 2021 ASOK M. CHERIAN, VIPANCHIKA, PLOT NO.233, MAVELIPURAM, KAKKANAD, ERNAKULAM-682030 BY ADV N.SATHEESH

CORPORATION OFFICE, ERNAKULAM, KOCHI-682011

KOCHI MUNICIPAL CORPORATION OFFICE,

W.P.(C) No.16984/2020 & Conn. Cases 109 WP(C) NO. 13370 OF 2021 BESTSELLER (COCHIN) PVT. LTD., DOOR NOS.72 AND 76, 6TH FLOOR, NUCLEUS MALL, MARADU P.O., KOCHI-682304, REPRESENTED BY ITS MANAGING DIRECTOR, NOOR MOHAMMED SAIT NARAYANI HARIKRISHNAN

P.B. NO. 1016, HEAD POST OFFICE, KOCHI-682011.

P.B.NO. 1016, HEAD POST OFFICE, KOCHI-682011

KOCHI MLUNICIPAL CORPORATION, P.B.NO.1016, HEAD POST OFFICE, KOCHI-682011

THIRUVANANTHAPURAM, THIRUVANANTHAPURAM-695001.

W.P.(C) No.16984/2020 & Conn. Cases 110

W.P.(C) No.16984/2020 & Conn. Cases 111 WP(C) NO. 13389 OF 2021

NOOR MOHAMMED SAIT, S/O. HASSAN HALEY MOHAMMED JACKERIA SAIT, 14 A, IDENTITY TWIN TOWER, MARADU P.O., KUNDANNOOR, ERNAKULAM, KOCHI-682304.

NAZIYA NOOR MOHAMMED, W/O. NOOR MOHAMMED SAIT, 14 A, IDENTITY TWIN TOWER, MARADU P.O., KUNDANNOOR, ERNAKULAM, KOCHI-682304. NARAYANI HARIKRISHNAN

P.B. NO.1016, HEAD POST OFFICE, KOCHI-682011.

P.B. NO.1016, HEAD POST OFFICE, KOCHI-682011,

W.P.(C) No.16984/2020 & Conn. Cases 112

ADV R.HARISHANKAR

W.P.(C) No.16984/2020 & Conn. Cases 113 WP(C) NO. 16709 OF 2023 SIBU JACOB, S/O. K.O. JACOB, KOCHAPPILLY HOUSE, VENNALA P.O., ERNAKULAM-682020.

KOCHI CORPORATION, PIN-682011

W.P.(C) No.16984/2020 & Conn. Cases 114

W.P.(C) No.16984/2020 & Conn. Cases 115 WP(C) NO. 17835 OF 2023 MOHANDAS N.S., AGED 53 YEARS PRAJANI, ERATTAKULANGARA ROAD, PACHALAM P.O., KOCHI, PIN - 682012 C.P.PEETHAMBARAN RAMSEENA UDAYAKUMAR KARTHIKA PEETHAMBARAN

REPRESENTED BY THE SECRETARY, PARK AVENUE ROAD,

DEPARTMENT OF LOCAL SELF GOVERNMENT INSTITUTIONS,

W.P.(C) No.16984/2020 & Conn. Cases 116 WP(C) NO. 18805 OF 2023

DR. K.R. JAYACHANDRAN AGED 84 YEARS S/O. K K RAMAN, 12/1441, PANAYAPPALLI, KOCHI, PIN - 682005

RANI JAYACHANDRAN AGED 73 YEARS W/O. JAYACHANDRAN, 12/1441, PANAYAPPALLI, KOCHI, PIN - 682002

SREERAMCHANDRAN S/O, K.R.JAYACHANDRAN, 12/1441, PANAYAPPALLI, KOCHI, PIN - 682002 BY ADV KARTHIK S. ACHARYA

REPRESENTED BY SECRETARY TO GOVERNMENT IN THE GOVT SECRETARIAT, TRIVANDRUM, PIN - 695001

CORPORATION OF KOCHI, KOCHI, ERNAKULAM -, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 117 WP(C) NO. 19172 OF 2023 THE PROCURATOR, ARCHDIOCESE OF VERAPOLY, LATIN ARCHBISHOPS HOUSE, BROADWAY, ERNAKULAM, COCHIN, PIN - 682031 TONY GEORGE KANNANTHANAM L.ALOYSIUS THOMAS THOMAS GEORGE

CORPORATION OF KOCHI, PARK AVENUE ROAD,

CORPORATION OF KOCHI, PARK AVENUE ROAD, K.JANARDHANA SHENOY, SC R.HARISHANKAR, SC

W.P.(C) No.16984/2020 & Conn. Cases 118 WP(C) NO. 19871 OF 2023 M.M. JOSEPH, S/O. M.G. MATHEW, KOCHI, PIN - 682035 JAIN GEORGE

TRIVANDRUM-695001.

W.P.(C) No.16984/2020 & Conn. Cases 119 WP(C) NO. 16361 OF 2021

NOOR MOHAMMED NOORISHA, S/O. KHALID HAJI, KALLIYATH HOUSE, MAMANGALAM, EDAPPALLY, KOCHI-25.

T.I. AYISHA, W/O. NOOR MOHAMMED NOORISHA, KALLIYATH HOUSE, MAMANGALAM, EDAPPALLY, KOCHI-25. R.JAIKRISHNA KALLIYANI KRISHNA B.

PB.NO.1016, HEAD POST OFFICE,

P.B.NO.1016, HEAD POST OFFICE,

P.B.NO.1016, HEAD POST OFFICE, KOCHI-682 011, REPRESENTED BY ITS CHAIRMAN

W.P.(C) No.16984/2020 & Conn. Cases 120

SECRETARIAT, ANNEX, 4TH FLOOR, G.P.O. THIRUVANANTHAPURAM, THIRUVANANTHAPURAM-695001.

W.P.(C) No.16984/2020 & Conn. Cases 121 WP(C) NO. 21960 OF 2023

P. USHAKARAN, S/O. K.P. PILLAI USHUS, R.K. PILLAI ROAD,

U. UMESH, USHUS, R. K. PILLAI ROAD,

U. RAJESH, USHUS, R.K. PILLAI ROAD,

P. UNNIKRISHNAN, ARCHANA VINOD

REPRESENTED BY GOVERNMENT PLEADER,

W.P.(C) No.16984/2020 & Conn. Cases 122 HIGH COURT OF KERALA, PIN - 682031

W.P.(C) No.16984/2020 & Conn. Cases 123 WP(C) NO. 18333 OF 2021

P.A.FATHIMA, W/O. T.K. USMAN MUSALIYAR, 2/1580, GUL MOHER, VEERABHADRA GARDENS, PATTOM, TRIVANDRUM-695004

HALEEMA KARIM, W/O. M.K. ABDUL KARIM, 10B, IVORY HEIGHTS, PARAMBITHARA CROSS ROAD, PANAMPILLY NAGAR, KOCHI-682 036.

MOHAMMED ABDULLA, S/O. LATE P.K. ABDULLA, NC3, JAWAHAR NAGAR, TRIVANDRUM-695 003

MAJEED ABDULLA, S/O. P.K. ABDULLA, 11B, IVORY HEIGHTS, PARAMBITHARA CROSS ROAD, PANAMPILLY NAGAR, KOCHI-682 036.

P.A. SUBAIDA, W/O. DR. AKBAR SHERIFF, A1-MOOR, 28/858B, CHEVAYUR, CALICUT-673017

W.P.(C) No.16984/2020 & Conn. Cases 124

KOCHI 682 011.

P.B.NO. 1016, HEAD POST OFFICE, KOCHI-682 011

P.B.NO. 1016, HEAD POST OFFICE, KOCHI-682011, REPRESENTED BY ITS CHAIRMAN.

W.P.(C) No.16984/2020 & Conn. Cases 125 WP(C) NO. 23488 OF 2023 DR.JOSEPH ISSAC, S/O K.E.ISSAC, RESIDING AT DOOR NO.56/901, WOOD FORD APARTMENTS, PANAMPILLY NAGAR, YUVAJANA SAMAJAM ROAD, KOCHI, PIN - 682020 BY ADV SAJEEV KUMAR K.GOPAL

OFFICE OF THE KOCHI CORPORATION, P.B.NO. 1016,KOCHI, ERNAKULAM,682011, REPRESENTED BY SECRETARY.

OFFICE OF THE KOCHI CORPORATION, P.B.NO.1016, KOCHI, ERNAKULAM, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 126 WP(C) NO. 23848 OF 2023 JOHN MATHEW, S/O. K.N. JOHN, KARIPPACHERIL HOUSE, KERALADITHYAPURAM, POWDIKONAM P.O. THIRUVANANTHAPURAM, PIN - 695588 C.HARIKUMAR SANDRA SUNNY ARUN KUMAR M.A FARAH JYOTHI PRADEEP ERNAKULAM PIN - 682011 SHEHEERA P.Y., SC

W.P.(C) No.16984/2020 & Conn. Cases 127 WP(C) NO. 25023 OF 2022

SUMITHA AGED 37 YEARS D/O.GOVINDA PAI, 66/376, PAIS' BUILDING, MAHAKAVI BHARATHIAR ROAD, ERNAKULAM., PIN - 682035

SUNITHA D/O.GOVINDA PAI MAHARAJAS COLLEGE P.O, ERNAKULAM DISTRICT, REPRESENTED BY HER POWER OF ATTORNEY HOLDER SUMITHA (1ST PETITIONER), PIN - 682035

SANGEETHA G. AGED 35 YEARS D/O.GOVINDA PAI, ERNAKULAM VILLAGE,KARITHALA DESOM, MAHARAJAS COLLEGE P.O., ERNAKULAM DISTRICT,PIN - 682035 REPRESENTED BY HER POWER OF ATTORNEY HOLDER SUMITHA (1ST PETITIONER), P.USHAKUMARI

W.P.(C) No.16984/2020 & Conn. Cases 128

TRIVANDRUM ., PIN - 695001

THE KOCHI MUNICIPAL CORPORATION KOCHI MUNCIPAL CORPORATION,

REPRESENTED BY SECRETARY

W.P.(C) No.16984/2020 & Conn. Cases 129 WP(C) NO. 25171 OF 2022 MR. JOY JOSEPH,SON OF JOSEPH, BUSINESS, RESIDING AT NOORAMACKAL, ELAMAKKRARA.P.O, PIN –682026, ELAMAKKARA DESOM, EDAPPALLY SOUTH VILLAGE, KANAYANOOR TALUK, ERNAKULAM DISTRICT, PIN - 682026 PARK AVENUE ROAD,MARINE DRIVE, SRI.K.JANARDHANA SHENOY, SC

W.P.(C) No.16984/2020 & Conn. Cases 130 WP(C) NO. 20829 OF 2021 SALLY JACOB, 42/1501 B, "JACOBS", MARIAKUTTY JOHN ROAD, KOCHI -682018 BY ADV JAZIL DEV FERDINANTO REP.BY THE SECRETARY, PB NO.1016,PARK AVENUE ROAD, MARINE DRIVE, KOCHI -682011

W.P.(C) No.16984/2020 & Conn. Cases 131 WP(C) NO. 21137 OF 2021 THOMAS K. GEORGE, AGED 53 YEARS APARTMENT NO. 5C, WHITE WATERS PHASE II, THEVARA FERRY ROAD,THEVARA P.O., ERNAKULAM, PIN-682013 SHASHANK DEVAN ADARSH KUMAR K.M.ANEESH K.SANTHOSH KUMAR (KALIYANAM) BIJU VARGHESE ABRAHAM DILEEP CHANDRAN

REPRESENTED BY ITS MUNICIPAL SECRETARY, CORPORATION OFFICE, P.B NO. 1016, PARK AVE RD., MARINE DRIVE,

THE MUNICIPAL SECRETARY, CORPORATION OFFICE, P.B NO. 1016, PARK AVE RD., MARINE DRIVE,

REPRESENTED BY ITS CHAIRMAN, P.B NO. 1016, HEAD POST OFFICE, KOCHI 682011

W.P.(C) No.16984/2020 & Conn. Cases 132

SECRETARIAT ANNEX, 4TH FLOOR, G.P.O THIRUVANANTHAPURAM, THIRUVANANTHAPURAM 695001.

W.P.(C) No.16984/2020 & Conn. Cases 133 WP(C) NO. 27400 OF 2022 N.S.MOHAMED USMAN, SON OF N.B. SYED MOHAMED, RESIDING AT SHEEBA MANZIL , V.K.BAVA LANE , S.R.M.ROAD, ERNAKULAM NORTH P.O, PIN-682 018. KANAYANOOR TALUK, ERNAKULAM DISTRICT PARK AVENUE ROAD,MARINE,ERNAKULAM-682011,

W.P.(C) No.16984/2020 & Conn. Cases 134 WP(C) NO. 27253 OF 2023 COCHIN ISLAMIC WELFARE TRUST, REPRESENTED BY ITS CHAIRMAN P.K. HASHIM HAJI, ADV.P.Y.SHEHEERA, SC

W.P.(C) No.16984/2020 & Conn. Cases 135 WP(C) NO. 27277 OF 2023 MR. P.K. HASHIM, AGED 86 YEARS SON OF ABDUL RAHIMAN, BONANSA, ARANGATH CROSS ROAD, ERNAKULAM NORTH P.O., KOCHI, PIN - 682018

W.P.(C) No.16984/2020 & Conn. Cases 136 WP(C) NO. 27311 OF 2023 IHIYA SUNNAH CHARITABLE TRUST, REPRESENTED BY ITS CHAIRMAN P.K HASHIM HAJI,

W.P.(C) No.16984/2020 & Conn. Cases 137 WP(C) NO. 26288 OF 2021 CSF HOLDINGS LIMITED, (FORMERLY M/S. OUR INVESTMENTS ENTERPRISE LIMITED), 65/608, 4TH FLOOR, MES BUILDINGS, JUDGES AVENUE, KALOOR, COCHIN-682017, REPRESENTED BY ITS EXECUTIVE DIRECTOR P. JANAKI DEVI. P.RAMAKRISHNAN PREETHI RAMAKRISHNAN (P-212) T.C.KRISHNA C.ANIL KUMAR ASHA K.SHENOY PRATAP ABRAHAM VARGHESE

CORPORATION OFFICE, PARK AVENUE, KOCHI-682011,

CORPORATION OFFICE, PARK AVENUE, KOCHI-682011.

W.P.(C) No.16984/2020 & Conn. Cases 138

W.P.(C) No.16984/2020 & Conn. Cases 139 WP(C) NO. 31447 OF 2022

KHAIRUNNISA, W/O. LATE S.M. HABIBULLA, RESIDING AT 41/ 24 66,

SHAMS NAVEED,

NABEEL AHMED,

MOHAMMED REYYAN,

MOHAMMED SOUBAN, RESIDING AT 41/2466, ST. VINCENT ROAD, ERNAKULAM NORTH, KERALA, PIN - 682017

ABDUL HASEEB,

W.P.(C) No.16984/2020 & Conn. Cases 140 RESIDING AT 41/2466, ST. VINCENT ROAD, ERNAKULAM NORTH, KERALA, PIN - 682017 GAJENDRA SINGH RAJPUROHIT AKHIL GEORGE THANSEELA M.B.

MUNICIPAL OFFICE, KOCHI, PIN - 682011

ZONAL OFFICE, EDAPPALLY, SONIA NAGAR, KOCHI, PIN – 682024 REP. BY ITS AUTHORISED OFFICER,

W.P.(C) No.16984/2020 & Conn. Cases 141 WP(C) NO. 26724 OF 2021 SHEREENA V.B., AGED 44 YEARS D/O. LATE BILAL, VALIYAVEETTIL, BAVA LANE SRM ROAD, ERNAKULAM, KOCHI-18 M.M.HUSAIN M.ASIF

THE ADDITIONAL CHIEF SECRETARY, LOCAL SELF GOVERNMENT DEPARTMENT (L.A ),

W.P.(C) No.16984/2020 & Conn. Cases 142

W.P.(C) No.16984/2020 & Conn. Cases 143 WP(C) NO. 27057 OF 2021

T.A.K. THOMMAN, S/O KOCHUTHOMMEN, THMARAPALLY HOUSE, S.A.ROAD, KADAVANTHARA, 682020.

ACHAMMA ABRAHAM, THMARAPALLY HOUSE, S.A.ROAD, KADAVANTHARA, 682020.

T.A.MATHEW, THMARAPALLY HOUSE, KALLISSERRY P.O, CHENGANNUR-680124. *4 ADDL.P4: ROMA ACHAMMA THOMMAN, D/O.T.A.K.THOMMAN, RESIDING AT THAMARAPPALLY HOUSE, SA ROAD, KADAVANTHRA, ERNAKULAM - 682020 *(ADDL. P4 IS IMPLEADED AS LEGAL HEIR OF PETITIONER NO.1 IN WPC 27057/2021 AS PER IA NO.1/2022 IN WPC NO. 27057/2021). MATHEW JOHN (K) ABY J AUGUSTINE

LOCAL SELF GOVERNMENT(L) DEPT,

W.P.(C) No.16984/2020 & Conn. Cases 144

CORPORATION OFFICE, PARK AVENUE, KOCHI-682011,

CORPORATION OFFICE, PARK AVENUE, KOCHI-681011

W.P.(C) No.16984/2020 & Conn. Cases 145 WP(C) NO. 31966 OF 2022 EBIN BABU OMMEN, S/O. BABU OMMEN, VAROOR CARMEL HOUSE, PUTHOOR P.O., KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691507 LATHA ANAND S.VISHNU (ARIKKATTIL) SIDHARTH P.S. BHARATH MURALI GOVIND P.

KOCHI MUNCIPAL CORPORATION, P.B. NO.1016,PARK AVENUE,COCHIN, ERNAKULAM DISTRICT, KERALA, PIN - 682011

P.B. NO. 1016, PARK AVENUE, COCHIN, ERNAKULAM DISTRICT, KERALA, PIN - 682011

REPRESENTED BY SECRETARY TO GOVERNMENT,

W.P.(C) No.16984/2020 & Conn. Cases 146

W.P.(C) No.16984/2020 & Conn. Cases 147 WP(C) NO. 27864 OF 2021 LAWERENCE ALEX, S/O. K C FRANCIS, KALOOR VEETTIL HOUSE, KALOOR, ERNAKULAM PIN 682017

GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM.

GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM

ERNAKULAM PIN 682011

KOCHI CORPORATION, PIN- 682 011

W.P.(C) No.16984/2020 & Conn. Cases 148

W.P.(C) No.16984/2020 & Conn. Cases 149 WP(C) NO. 27985 OF 2021 LEELA JOHN, AGED 75 YEARS WIFE OF LATE JOHN MATHEW, HOUSE WIFE, CHOOLAKAL HOUSE, C.C.58/7909, PRESS CLUB ROAD, ERNAKULAM HEAD P.O., KOCHI - 682011, KOVILVATTOM DESOM, ERNAKULAM VILLAGE, KANAYANUR TALUK, ERNAKULAM DISTRICT. ERNAKULAM 682011

W.P.(C) No.16984/2020 & Conn. Cases 150 WP(C) NO. 32783 OF 2023 JOHN CHERADY AND SONS PVT LTD, REPRESENTED BY ITS MANAGING DIRECTOR, P.J.GEORGE, AGED 69 YEARS, S/O P.V JOHN, OLD RAILWAY STATION ROAD, KOCHI, PIN - 682031

PB NO-1016, COCHIN ERNAKULAM, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 151

W.P.(C) No.16984/2020 & Conn. Cases 152 WP(C) NO. 29589 OF 2021 D.SREEKANTH, S/O. A. DAYANANDA DAS, ALUNKAL HOUSE, ST. ANTONY'S ROAD, THANNIKKAL, ELAMAKKARA, KOCHI KERALA 682 026. BY ADV ASWIN KUMAR M J

GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 101.

MARINE DRIVE, KOCHI 682 011.

W.P.(C) No.16984/2020 & Conn. Cases 153 WP(C) NO. 29699 OF 2021

MOHAMMED ILYAS,

MOHAMMED HAROON,

MOHAMMED MOOSA, SHAHUL HAMEED MOOPPAN K.M.VARGHESE PARK AVENUE, KOCHI - 682011.

W.P.(C) No.16984/2020 & Conn. Cases 154 WP(C) NO. 34214 OF 2023 MRS MANJUSHA MADHAVAN NAIR, W/O MR. P.B. SURESH KUMAR, APARTMENT NO. 5083, TOWER 5, PRESTIGE NEPTUNES COURTYARD, ERNAKULAM VILLAGE, ERNAKULAM NORTH PO, PIN - 682018 HARIKUMAR G. (GOPINATHAN NAIR) ATHUL M.V.

PARK AVENUE, ERNAKULUM, PIN - 682011

MUNICPAL COUNCIL, KOCHI MUNICIPAL CORPORATION, KOCHI-682011. REPRESENTED BY SECRETARY

SECRETARIAT ANNEX, 4TH FLOOR ,G.P.O.

W.P.(C) No.16984/2020 & Conn. Cases 155

W.P.(C) No.16984/2020 & Conn. Cases 156 WP(C) NO. 35019 OF 2023 EBIN BABU OMMEN, S/O. BABU OMMEN, VAROOR CARMEL HOUSE, PUTHOOR P.O., KOTTARAKKARA, KOLLAM DISTRICT, PIN - 691507 LATHA ANAND M.N.RADHAKRISHNA MENON S.VISHNU (ARIKKATTIL) SIDHARTH P.S.

P.B. NO.1016, PARK AVENUE, KOCHI, KERALA, PIN - 682011

P.B. NO.1016, PARK AVENUE, KOCHI, KERALA, PIN - 682011

REPRESENTED BY SECRETARY TO GOVERNMENT,LOCAL SELF GOVERNMENT DEPARTMENT, GOVERNMENT SECRETARIAT,

W.P.(C) No.16984/2020 & Conn. Cases 157

W.P.(C) No.16984/2020 & Conn. Cases 158 WP(C) NO. 37646 OF 2022

P.S.SALAHUDIN, AGED 69 YEARS SON OF PALLITHOTTUNGAL SULAIMAN.P.S, RESIDING AT 6- , PEEVEES TRITON, SHANMUGHAM ROAD P.O,MARINE DRIVE, ERNAKULAM VILLAGE, PIN - 682031

P.S.NIZARUDHEEN, SON OF PALLITHOTTUNGAL SULAIMAN.P.S, RESIDING AT VILLA 17,TUDOR VILLAS, VADUTHALA, KOCHI ERNAKULAM, PIN - 682023 PARK AVENUE ROAD, MARINE DRIVE SRI.K.JANARDHANA SHENOY, SC

W.P.(C) No.16984/2020 & Conn. Cases 159 SRI.SOBHAN GEORGE, SC

W.P.(C) No.16984/2020 & Conn. Cases 160 WP(C) NO. 39500 OF 2022 V. J. KURIAN, 'VALLAMATTAMS', PB NO-1016, PARK AVENUE ROAD,

W.P.(C) No.16984/2020 & Conn. Cases 161 WP(C) NO. 8362 OF 2024 COCHIN ISLAMIC WELFARE TRUST, REPRESENTED BY ITS CHAIRMAN, P.K HASHIM HAJI,

W.P.(C) No.16984/2020 & Conn. Cases 162 WP(C) NO. 9242 OF 2024

SAYED ABDULKADER BAFAKYH, S/O SAYED HAMID BAFAKYH, 44/1986, FIRST FLOOR, VALLIYAVEEDU, PUTHIYA ROAD, NEAR LFC CHURCH,

PAUL RINOSH, S/O T. J ANTONY, THERUVIPARAMBIL HOUSE,KUMBALANGY, ERNAKULAM, PIN - 682007

JOSMON GEORGE, S/O M. G GEORGE, TR/71/2169 MUKKADAYIL HOUSE, ST. ANTONY’S BYE ROAD,NEAR ST. ANTONY’S CHURCH, THANNIKKAL, ELAMAKKARA, ERNAKULAM, PIN - 682026

JOSE WILLIAM, S/O. ANTONY, 21/250, CHERIYAKAKARAMCHERRY HOUSE, MUNDAMVELI S.O, ERNAKULAM, PIN - 682507

DAVIS JOHNY PALISSERY, 42/609,10, GOLDEN DEW VILLAS, VENNALA HIGH SCHOOL ROAD, NEAR ST. MATHEWS CHURCH, VENNALA, ERNAKULAM, PIN - 682028

NOUSHAD M, S/O. AZEEZ P. C SAFFRON,

W.P.(C) No.16984/2020 & Conn. Cases 163 VEEKSHANAM ROAD, PULLEPPADY, ERNAKULAM NORTH S.O, ERNAKULAM NORTH, PIN - 682018

P. K. KURIAN, S/O. KOCHAPPAN, HOUSE NO. 817, BEENA ANJUMANA ROAD, EDAPPALLY P.O, KANAYANNUR, ERNAKULAM, PIN - 680306

P.S. SALAHUDEEN FLAT NO.6A, PEVEES TRITON BY SKYLINE, SHANMUGHAOM ROAD, MARINE DRIVE, PIN - 682011

THANNICKEL MOIDU IJAS, S/O. T. K MOYYHU, THANNIKEL HOUSE, AZAD ROAD, ELAMKULAM VILLAGE,

SUBAIDA ABDULLAKUTTY, W/O LATE ABDULLAKUTTY 44/1204, ASOKA ROAD, KALOOR,KALOOR S. O,

ELIYAS K.B, KARUKUNNATH HOUSE, KASSIM LANE, KALOOR S. O,

RIYAS TA, S/O ABDUL MAJEED.M, THAMARASSERY HOUSE, EAST VELIYATHUNADU, UC COLLEGE P.O ALUVA, ERNAKULAM, PIN - 683102

REP BY SECRETARY,

W.P.(C) No.16984/2020 & Conn. Cases 164 THIVANANTHAPURAM, PIN - 695001

GOVERNMENT SECRETARIAT, ANNEX-I,

CORPORATION OF COCHIN,PARK AVENUE ROAD, MARINE DRIVE,ERNAKULAM, PIN - 682011

CORPORATION COUNCIL OF THE COCHIN CORPORATION PARK AVENUE ROAD, MARINE DRIVE, ERNAKULAM. REP BY ITS CHAIRMAN, PIN - 682011

THE REVENUE OFFICER CORPORATION OF COCHIN, PARK AVENUE ROAD,

GREATER COCHIN DEVELOPMENT AUTHORITY(GCDA), KADAVANTHRA,ERNAKULAM, PIN - 682020 SRI.K.B.ARUNKUMAR, SC SRI.T.R.RAJAN, SC GREATER COCHIN DEVELOPMENT AUTHORITY

W.P.(C) No.16984/2020 & Conn. Cases 165 WP(C) NO. 41584 OF 2022

MOHAMMED TARIQ THAIMADATHIL, SON OF LATE SRI. T. H. BADARUDEEN, RESIDING AT SAFAR, SHENOY ROAD, KALOOR P.O., ELAMKULAM VILLAGE, ERNAKULAM, DISTRICT, PIN - 682017

MRS. SYDA KAMMAPPA, D/O. LATE SRI. T. H. BADARUDEEN, RESIDING AT ‘NEHAR’, KUNTHIPUZHA, MANNARKKAD P.O., PIN - 678582 ERNAKULAM, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 166 WP(C) NO. 9713 OF 2024 K A PADMAKUMAR, S/O.K.NARAYANAN NAIR, CHAIRMAN & MANAGING DIRECTOR, THRISSUR BUILDERS PVT. LTD., OFFICE AT 37/2, 399/3, TBPL ARCADE, NEAR VYDUTHI BHAVAN,KOTTAPPURAM, THRISSUR DISTRICT, PIN - 680004 LINDONS C.DAVIS E.U.DHANYA RAJITH DAVIS N.S.SHAMILA CHINJU P. JOYIES

PARK AVENUE,KOCHI, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 167 WP(C) NO. 40521 OF 2023 CHITRA SASI, MANAGING TRUSTEE OF INDUCHITRA FAMILY TRUST, AGED 66 YEARS,W/O LATE SHRI. P.K. SASIDHARAN RESIDING AT, ‘KRISHNA KRIPA,’ K.S.N. MENON ROAD, NEAR SOUTH OVER-BRIDGE, KOCHI, PIN - 682016 E.K.NANDAKUMAR (SR.) RAJA KANNAN POOJA MENON

REPRESENTED BY SECRETARY TO LOCAL SELF GOVERNMENT DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, KERALA, PIN - 695001

W.P.(C) No.16984/2020 & Conn. Cases 168

W.P.(C) No.16984/2020 & Conn. Cases 169 WP(C) NO. 40535 OF 2023 CHITRA SASI W/O LATE SHRI. P.K. SASIDHARAN RESIDING AT ‘KRISHNA KRIPA,’ K.S.N. MENON ROAD, NEAR SOUTH OVER-BRIDGE, KOCHI, PIN - 682016 E.K.NANDAKUMAR (SR.) POOJA MENON

THE STATE OF KERALA REPRESENTED BY SECRETARY TO LOCAL SELF GOVERNMENT DEPARTMENT SECRETARIAT, THIRUVANANTHAPURAM, KERALA, PIN - 695001

W.P.(C) No.16984/2020 & Conn. Cases 170

W.P.(C) No.16984/2020 & Conn. Cases 171 WP(C) NO. 16068 OF 2024 USHA SURESH BABU, W/O.SURESH BABU, MANDRAPARAMBIL, KOTTACANAL ROAD, ERNAKULAM, PIN - 682018 ABY GEORGE SIMSAR UL HAQ K.Y RAKESH LEO

CORPORATION OFFICE, ERNAKULAM, PIN - 682011

KOCHI CORPORATION, CORPORATION OFFICE,

W.P.(C) No.16984/2020 & Conn. Cases 172

W.P.(C) No.16984/2020 & Conn. Cases 173 WP(C) NO. 16181 OF 2024 DAVIS JOHNY PALLISSERRY, S/O LATE JOHNY DAVIS, 42/609,10, GOLDEN DEW VILLAS,VENNALA, HIGH SCHOOL ROAD, NEAR ST.MATHEWS CHURCH, VENNALA ERNAKULAM, KERALA, PIN - 682028

REP BY SECRETARY, THIVANANTHAPURAM, PIN - 695001

GOVERNMENT SECRETARIAT, ANNEX-I,

CORPORATION OF COCHIN, PARK AVENUE ROAD,

CORPORATION COUNCIL OF THE COCHIN CORPORATION, ERNAKULAM, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 174

REP BY ITS CHAIRMAN,

CORPORATION OF COCHIN,PARK AVENUE ROAD,

W.P.(C) No.16984/2020 & Conn. Cases 175 WP(C) NO. 16518 OF 2024 OBERON TRADING CORPORATION HAVING ITS REGISTERED OFFICE AT 'THE ARCADE', KARAMANA, THIRUVANANTHAPURAM ,PIN - 695002 REPRESENTED BY ITS MANAGING PARTNER- MR. M.M. SUFFAIR, RAJA KANNAN LIZ JOHNY

ERNAKULAM, KOCHI, PIN - 682011

THE HEALTH INSPECTOR CIRCLE 14, EDAPPALLY, COCHIN CORPORATION, KOCHI, PIN - 682025

W.P.(C) No.16984/2020 & Conn. Cases 176

W.P.(C) No.16984/2020 & Conn. Cases 177 WP(C) NO. 16534 OF 2024 M.S.MOHAMMED SHAFI, AGED 49 YEARS SON OF SHAMSUDHEEN, MARRIAKAR VILLA GREEN GARDENS, KARSHAKA ROAD, VADUTHALA, ERNAKULAM, PIN - 682023

W.P.(C) No.16984/2020 & Conn. Cases 178 WP(C) NO. 16540 OF 2024 MUHAMMED ABDUL LATHEEF, SON OF AHAMMED MAULAVI, PERMANENTLY RESIDING AT CHERUKARA VEEDU, ALAPPUZHA.P.O, KARUMADI DESOM, KARUMADI VILLAGE, AMBALAPPUZHA TALUK, ALAPPUZHA DISTRICT, PIN - 688001

ERNAKULAM PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 179 WP(C) NO. 18294 OF 2024

VARGHESE MATHAI, KATTUMANAGATTU (H), TEMPLE ROAD, KADAVANTARA, KOCHI, PIN - 682020

MARY MATHAI, KATTUMANAGATTU (H), TEMPLE ROAD, KADAVANTARA, KOCHI, PIN - 682020

RIYA ANN VARGHESE, KATTUMANAGATTU (H), TEMPLE ROAD, KADAVANTARA, KOCHI, PIN - 682020 SANDRA SUSAN KURIAKOSE K.G.SARATHKUMAR A.C.KURIAKOSE

KOCHI MUNICIPAL CORPORATION, PIN - 682011

SECRETARY CORPORATION OF KOCHI,

REPRESENTED BY SECRETARY TO GOVERNMENT LSGD, THIRUVANATHAPURAM, PIN - 695001

W.P.(C) No.16984/2020 & Conn. Cases 180

W.P.(C) No.16984/2020 & Conn. Cases 181 WP(C) NO. 19581 OF 2024 C. J. THOMAS, AGED 85 YEARS S/O. JOSEPH, CHAMMANY HOUSE, KALOOR P.O., KOCHI, PIN - 682017 P.SAREENA GEORGE NAFEESA P.S.

REPRESENTED BY ITS SECRETARY, PARK AVENUE ROAD,

W.P.(C) No.16984/2020 & Conn. Cases 182 WP(C) NO. 21597 OF 2024

P. USHAKARAN,

U. UMESH,

U. RAJESH, S/O. PUSHAKARAN,

P. UNNIKRISHNAN, P.ARDRA MENON ANJANA V.

W.P.(C) No.16984/2020 & Conn. Cases 183

W.P.(C) No.16984/2020 & Conn. Cases 184 WP(C) NO. 22004 OF 2024 ANTONY JOHN, PORUTHOOKKARAN HOUSE, PALLURUTHY VELI, ERNAKULAM DISTRICT, PIN - 682006 BY ADV DEEPAK MOHAN

ERNAKULAM DISTRICT, PIN - 682011

MARINE DRIVE, ERNAKULAM DISTRICT, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 185 WP(C) NO. 22081 OF 2024 PATRIC JUDE, S/O. ANTONY, KUDARAPILLY HOUSE, JANATHA ROAD, P.O. VYTILA, POONITHURA VILLAGE, COCHIN, PIN - 682019 BY ADV K.MOHAMMED FAISAL NAHA

PARK AVENUE ROAD, COCHIN, PIN - 682036

COCHIN, PIN - 682036

W.P.(C) No.16984/2020 & Conn. Cases 186 WP(C) NO. 23194 OF 2024 SIJU M.S., AGED 38 YEARS S/O. LATE P.K. SURENDRAN, MAMBRAYIL HOUSE, NAROTH ROAD, THAMMANAM P.O., KOCHI, ERNAKULAM DISTRICT, PIN - 682032 BY ADV K.S.AJAYAGHOSH

REPRESENTED BY ITS SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT, SECRETARIAT,

PARK AVENUE, KOCHI, PIN - 682011

PARK AVENUE, KOCHI, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 187 WP(C) NO. 26864 OF 2024 RAM RATAN MAHESWARI KAKKANI, S/O. LATE CHANDANMAL, FLAT NO.1, CHANDRA TOWER, NEAR VYTILLA JUNCTION, COCHIN, ERNAKULAM, PIN - 682019 SHASHANK DEVAN K.M.ANEESH ADARSH KUMAR

REPRESENTED BY ITS MUNICIPAL SECRETARY, CORPORATION OFFICE, P.B. NO. 1016, PARK AVNUE RD, MARINE DRIVE,

THE MUNICIPAL SECRETARY, CORPORATION OFFICE, P.B. NO. 1016, PARK AVENUE RD, MARINE DRIVE,

REPRESENTED BY ITS CHAIRMAN,

W.P.(C) No.16984/2020 & Conn. Cases 188 THIRUVANANTHAPURAM,

W.P.(C) No.16984/2020 & Conn. Cases 189 WP(C) NO. 29492 OF 2024

DR. K. JAYASREE VADHYAR,

DR. SINDHU S. VADHYAR, DAUGHTER OF LATE A.R. SREEDHARA VADHYAR, THEJALAKSHMI R.S. UMASANKER U.U.

KOCHI, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 190 WP(C) NO. 29893 OF 2024

DR. K. JAYASREE VADHYAR, ERNAKULAM, KOCHI, PIN-682035

MANJU S. VADHYAR, DAUGHTER OF LATE A.R. SREEDHARA VADHYAR, YASORAM INDRADHANUS APARTMENTS, T.D. ROAD, ERNAKULAM, KOCHI, PIN-682035

DR. SINDHU S. VADHYAR, DAUGHTER OF LATE A.R. SREDHARA VADHAR, ERNAKULAM, KOCHI, PIN-682035 BY ADV B.ASHOK SHENOY

KOCHI, PIN- 682011

W.P.(C) No.16984/2020 & Conn. Cases 191

W.P.(C) No.16984/2020 & Conn. Cases 192 WP(C) NO. 31377 OF 2024 MAHAKAVI, VAILOPALLI LANE,

GOVERNMENT SECRETARIAT ,

W.P.(C) No.16984/2020 & Conn. Cases 193 WP(C) NO. 31615 OF 2024 RANCY FRANCIS, W/O T.V.FRANCIS, THOTTUNGAL HOUSE, NEAR PALLIKKAVU TEMPLE CHITTOOR ROAD, VADUTHALA, PIN - 682023 K.MOHAMMED FAISAL NAHA TINTU GEORGE

GOVT. SECRETARIAT, THIRUVANATHAPURAM, BY ITS SECRETARY, PIN - 695001

PARK AVENUE ROAD, COCHIN, PIN - 682036

COCHIN, PIN - 682036

W.P.(C) No.16984/2020 & Conn. Cases 194 WP(C) NO. 31930 OF 2024 RAKHI G. MENON, AGED 36 YEARS D/O. P.B GOPALAKRISHNAN, RESIDING AT PUKALAKKAT ETTUKETTU MAHAKAVI, VAILOPALLI LANE, PALARIVATTOM, PIN - 682025

W.P.(C) No.16984/2020 & Conn. Cases 195 SRI.K.B.ARUNKUMAR, SC

W.P.(C) No.16984/2020 & Conn. Cases 196 WP(C) NO. 31963 OF 2024 P.S. USHA KUMARI, W/O. P.B GOPALAKRISHNAN,

W.P.(C) No.16984/2020 & Conn. Cases 197 WP(C) NO. 31967 OF 2024 P.B GOPALAKRISHNAN, S/O. M.C RAGHAVAN PILLAI RESIDING AT PUKALAKKAT ETTUKETTU MAHAKAVI VAILOPALLI LANE,

W.P.(C) No.16984/2020 & Conn. Cases 198

W.P.(C) No.16984/2020 & Conn. Cases 199 WP(C) NO. 31969 OF 2024 P.B GOPALAKRISHNAN, MAHAKAVI VAILOPALLI LANE,

W.P.(C) No.16984/2020 & Conn. Cases 200

W.P.(C) No.16984/2020 & Conn. Cases 201 WP(C) NO. 31972 OF 2024

W.P.(C) No.16984/2020 & Conn. Cases 202 WP(C) NO. 31991 OF 2024 S/O. M.C RAGHAVAN PILLAI RESIDING AT PUKALAKKAT ETTUKETTU MMAHAKAVI VAILOPALLI

W.P.(C) No.16984/2020 & Conn. Cases 203 WP(C) NO. 32006 OF 2024 P.S. USHA KUMARI, W/O. P.B GOPALAKRISHNAN, MAHAKAVI VAILOPALLI LANE, PALARIVATTOM, PIN - 682025

W.P.(C) No.16984/2020 & Conn. Cases 204 WP(C) NO. 32279 OF 2024 KHADIJA BAI'S CHARITIES, 66/1038, ARANGATH ROAD, ERNAKULAM, KOCHI, REPRESENTED BY THEIR MANAGING TRUSTEE, H.E. MOHAMED BABU SAIT, AGED 73 YEARS, SON OF LATE HAJI ESSA SAIT, RESIDING AT 66/870, KRISHNASWAMY ROAD, ERNAKULAM, KOCHI, PIN - 682018 THEJALAKSHMI R.S. UMASANKER U.U. ADITYA A. SHENOY

CORPORATION OFFICE, PARK AVENUE, KOCHI,

W.P.(C) No.16984/2020 & Conn. Cases 205 WP(C) NO. 33947 OF 2024 K. R. HARIHARAN, SIVAKRIPA, ILLOM LANE, PALIYAM ROAD, ERNAKULAM, PIN - 682016

PB NO-1016, COCHIN, ERNAKULAM, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 206 WP(C) NO. 34675 OF 2024 P.K. SANTHAKUMARI, W/O. BALASUBRAMANIA KURUP LANE PALARIVATTOM, PIN - 682026

THE DEPARTMENT OF LOCAL SELF GOVERNMENT

THE KOCHI CORPORATION, KOCHI, PIN - 682026 ADV SOBHAN GEORGE , SC

W.P.(C) No.16984/2020 & Conn. Cases 207 WP(C) NO. 35175 OF 2024 DISTRICT CONGRESS COMMITTEE, K. KARUNAKARAN BUILDINGS HOSPITAL ROAD, KOCHI PIN - 682011 REPRESENTED BY ITS PRESIDENT, MOHAMMED SHIYAS, SINDHU MATHEW SIMSAR UL HAQ K.Y

CORPORATION OFFICE, ERNAKULAM

W.P.(C) No.16984/2020 & Conn. Cases 208

W.P.(C) No.16984/2020 & Conn. Cases 209 WP(C) NO. 35369 OF 2024 P.K. OMANA, LANE, PALARIVATTOM, PIN - 682026 T.K.BABU

THE KOCHI CORPORATION, KOCHI, PIN - 682026

W.P.(C) No.16984/2020 & Conn. Cases 210

W.P.(C) No.16984/2020 & Conn. Cases 211 WP(C) NO. 38015 OF 2024 V J KURIAN, S/O JOSEPH VALLAMATTAM, RESIDING AT 'VALLAMATTAMS', SREELEKSHMI BEN ANNE MARIA MATHEW PB NO-1016, PARK AVENUE ROAD,

W.P.(C) No.16984/2020 & Conn. Cases 212 WP(C) NO. 40173 OF 2024 SMITHA SUKUMAR, W/O. BABU S. NAIR, MADHU SREE, NICE GARDEN, P.J. ANTONY ROAD, PACHALAM P.O., KOCHI, PIN - 682012 RINNY STEPHEN CHAMAPARAMPIL ASHA ELIZABETH MATHEW NEENA ELISABATH ANTONY

REP BY ITS SECRETARY, PARK AVENUE ROAD,

THE KOCHI MUNICIPAL CORPORATION, PARK AVENUE ROAD,

W.P.(C) No.16984/2020 & Conn. Cases 213 WP(C) NO. 40595 OF 2024 P.G. CHILPRAKASH, S/O. P.K. GOPALAN VAIDHYAR, CHILTON VILLA, METHAR NAGAR, KALAMASSERY, ERNAKULAM, PIN - 683104 ARUN.B.VARGHESE RAKHI RAJ

W.P.(C) No.16984/2020 & Conn. Cases 214 WP(C) NO. 41045 OF 2024 ASSIA BAI TRUST, 66/1038, ARANGATH ROAD, ERNAKULAM, KOCHI, REPRESENTED BY THEIR MANAGING TRUSTEE, H.E. MOHAMMED BABU SAIT, AGED 72 YEARS, SON OF LATE HAJI ESSA SAIT RESIDING AT 66/870, KRISHNASWAMY ROAD, ERNAKULAM, KOCHI–682035., PIN - 682018 ADITYA A. SHENOY CHANDANA C.

KOCHI,PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 215 WP(C) NO. 44635 OF 2024 JOSEPH VARGHESE, AGED 69 YEARS KOODARAPPILLY HOUSE, VYTTILA S.O, VYTTILA, ERNAKULAM, PIN - 682019

PB NO-1016, COCHIN, ERNAKULAM, PIN - 682011

W.P.(C) No.16984/2020 & Conn. Cases 216

W.P.(C) No.16984/2020 & Conn. Cases 217 “C.R.” BECHU KURIAN THOMAS, J. -------------------------------------------------------------------------------------------- WP(C) Nos.16984/2020, 846/2022, 3094/2021, 3084/2021, 3085/2021, 4069/2022, 3561/2021, 4365/2025, 4037/2021, 5315/2022, 4459/2021, 5681/2025, 5974/2022, 5157/2021, 4888/2021, 5573/2023, 5248/2021, 5873/2023, 5235/2021, 5947/2023, 6075/2023, 5467/2021, 6608/2025, 7600/2022, 6656/2021, 6356/2021, 6396/2021, 8000/2022, 7996/2022, 6890/2021, 6837/2021, 6820/2021, 7035/2021, 7570/2021, 8662/2023, 9041/2025, 8994/2023, 10169/2022, 9561/2025, 9346/2021, 10558/2022, 10041/2023, 8809/2021, 10658/2023, 10729/2023, 10873/2023, 9305/2021, 12386/2022, 11142/2023, 11156/2023, 12743/2022, 11578/2023, 10026/2021, 11668/2023, 12019/2023, 12553/2023, 12758/2023, 13002/2023, 13238/2023, 10890/2021, 10981/2021, 10983/2021, 13956/2023, 14055/2023, 14066/2023, 11286/2021, 13950/2025, 16171/2022, 16746/2022, 12652/2021, 13370/2021, 13389/2021, 16709/2023, 17835/2023, 18805/2023, 19172/2023, 19871/2023, 16361/2021, 21960/2023, 18333/2021, 23488/2023, 23848/2023, 25023/2022, 25171/2022, 20829/2021, 21137/2021, 27400/2022, 27253/2023, 27277/2023, 27311/2023, 26288/2021, 31447/2022, 26724/2021, 27057/2021, 31966/2022, 27864/2021, 27985/2021, 32783/2023, 29589/2021, 29699/2021, 34214/2023, 35019/2023, 37646/2022, 39500/2022, 8362/2024, 9242/2024, 41584/2022, 9713/2024, 40521/2023, 40535/2023, 16068/2024, 16181/2024, 16518/2024, 16534/2024, 16540/2024, 18294/2024, 19581/2024, 21597/2024, 22004/2024, 22081/2024, 23194/2024, 26864/2024, 29492/2024, 29893/2024, 31377/2024, 31615/2024, 31930/2024, 31963/2024, 31967/2024, 31969/2024, 31972/2024, 31991/2024, 32006/2024, 32279/2024, 33947/2024, 34675/2024, 35175/2024, 35369/2024, 38015/2024, 40173/2024, 40595/2024, 41045/2024 & 44635/2024 ------------------------------------------------------------------------------------------------ Dated this the 10th day of April, 2025 COMMON

JUDGMENT

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

W.P.(C) No.16984/2020 & Conn. Cases 218 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. 2. Petitioner is the owner of a room in a commercial building in Ernakulam. The property tax due for the building has already been paid till the first half of the year 2020-21. In the year 2009, provision for property tax in the Act was amended. Though rules were framed in 2011, the Municipal Council failed to fix the minimum and maximum limits of rates of the basic property tax. However, by Ext.P4, served on 24-06-2021, property tax computed as per the new rates were demanded for the period from 01-04-2016 till 31-03-2021. Petitioner has pleaded that the levy of property tax has been carried out without complying with the provisions of the Act or the Rules and further that the required deductions have not been granted while calculating the tax. Petitioner asserted that the fixation of property tax was irrational and arbitrary and hence sought to quash the demand notice issued to it and also sought for a direction to reassess the property tax after complying with the Rules. 3. Counter affidavits have been filed by the first respondent dated

W.P.(C) No.16984/2020 & Conn. Cases 219 13.06.2024 and 28.01.2025. According to the first respondent, pursuant to section 233 of the Kerala Municipality Act, 1994 (for short 'the Act'), the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 (hereinafter referred to as 'the Rules') came into force on 14.01.2011, and the minimum and maximum limits of rates of basic property tax were also notified by an Order of the same date. It is pleaded that the Council had, by a resolution dated 01.08.2011 bearing No. 63/2011 fixed the rates of basic property tax for buildings situated within the limits of Kochi Corporation. Thereafter, the Council had, by Resolution No.12 dated 16.11.2011, produced as Ext.R1(c), proposed to divide 74 divisions of the Corporation into prime, secondary and tertiary zones for the purpose of fixation of the annual property tax and invited objections from the public as per Ext.R1(d) publication in the newspaper. According to the respondents, the requirements of rule 4(1), (2) and rule 7 were thus complied with. 4. Respondents further pleaded that the Municipal Council had by Ext.R1(y) resolution dated 12.04.2012 bearing No.115, decided to implement the revised rates of basic property tax as per the Rules with effect from 01.04.2013 and the notification to that effect was published as per Ext.R1(e). In the meantime, the Government had brought out certain amendments on 15.03.2013 to the Rules and the same was also decided to be implemented as per resolution dated 14.06.2013. Thereafter, Ext.R1(p) public notice in Form-1 dated 17.12.2013 was published in the Mathrubhumi daily on

W.P.(C) No.16984/2020 & Conn. Cases 220 24.12.2013, and the owners of buildings were called upon to submit returns in Form-2 within 30 days. According to the respondents, consequent to the aforesaid publication, the property tax of the buildings were assessed as per the details noted in the property tax assessment register. 5. In the additional affidavit filed by the first respondent, it is stated that, in respect of those who filed returns in Form 2, intimation of property tax assessment was given in Form 5, while in respect of those who had not filed their returns in Form 2, intimation is being given in Form 7. In I.A. No.1 of 2025, the first respondent has produced the newspaper publications dated 08.09.2013 in Mathrubhumi and New Indian Express, apart from the intimations issued to two persons under Form 7 and Form 5. In yet another affidavit, Ext.R1(y) has also been produced. 6. In the counter affidavit filed by the State, it is pleaded that, pursuant to the Government fixing the minimum and maximum limits of rates of basic property tax applicable to one square metre of plinth area, the Municipality took steps for collection of property tax as per the procedure prescribed under the Rules. Subsequently, by a Government Order, the implementation of the revised tax was made with effect from 01.04.2013. However, since the procedure in various Municipalities and Corporations was not completed and demands were not made immediately thereafter, the Government had, in public interest, permitted the Local Self Government Institutions to levy the revised property tax with effect from 01.04.2016 as per

W.P.(C) No.16984/2020 & Conn. Cases 221 G.O.(Rt) No.540/2019/LSGD dated 06.03.2019.

W.P.(C) No.16984/2020 & Conn. Cases 222 9. The learned counsel also submitted that the intimation required under rule 12(1) and 12(6) of the Rules has not been complied with, apart from there being a total absence of an assessment order. In the alternative, it was contended that if the assessment order is not issued, the bare minimum requirement was the intimation under rule 12(1) and 12(6) of the Rules and in the absence of such an intimation, the consequent demand notices are all bad in law. The learned counsel further submitted that the appeals can be filed against the assessments and in the absence of any such order served on the owners, the levy itself is illegal. It was also argued that the inspection contemplated under rule 12(4) and 12(6) of the Rules is mandatory and there is nothing to indicate that any site inspection being carried and hence, the basis of the levy is faulty. The learned counsel also argued that section 539 of the Act prescribes a period of limitation and as assessments have to be for each half year, the period of three years starts from the day after the half year ends and therefore recovery can only be for the tax due for a period of three years till the date of demand notice. 10. I have heard Sri. Mayankutty Mather, learned Senior Counsel, Sri. Sudeesh Kumar, Sri. Tony Kannanthanam, Sri. Vishnu and Sri. Aravind apart from various other learned counsel on behalf of the petitioners. I also heard Sri. Harishankar and Sri. Janardhana Shenoy, the learned Standing Counsel on behalf of the respondent Corporation and Smt. Deepa K.R., the learned Special Government pleader.

W.P.(C) No.16984/2020 & Conn. Cases 223 11. On a consideration of the rival contentions, the following issues arise for consideration:- (i). What is the mode of assessment contemplated under section 233 of the Act as well as the Rules thereon? (ii). Whether a notification as contemplated under section 233(5) of the Act has been issued? (iii). What are the requirements under the Act and the Rules that have been complied with and not complied with by Kochi Corporation? (iv).Whether the non-compliances with the requirements would affect the levy and the consequential demand? (v) Whether the power under section 282 of the Act can be exercised to levy property tax from 2016-17 onwards? (vi) Whether the demand notices issued in the instant cases are barred by limitation? 12. Before dealing with the aforesaid issues, it is necessary to refer to the interpretation to be adopted while considering a taxing provision. The principles for interpreting a taxing statute has been laid down in various decisions, including Commissioner of Sales Tax , U.P v. Modi Sugar Mills Ltd. [AIR 1961 SC 1047]. In a recent decision in Chief Commissioner of Central Goods and Service Tax and Others v. Safari Retreats Private Limited and Others [2024 SCC Online SC 2691], the Supreme Court had reiterated those principles, which are extracted below: “RULES REGARDING THE INTERPRETATION OF TAXING STATUTES 25. The principles governing the interpretation of the taxation statutes can be summarised as follows: a. A taxing statute must be read as it is with no additions and no subtractions on the grounds of legislative intendment or otherwise; b. If the language of a taxing provision is plain, the consequence of

W.P.(C) No.16984/2020 & Conn. Cases 224 giving effect to it may lead to some absurd result is not a factor to be considered when interpreting the provisions. It is for the legislature to step in and remove the absurdity; c. While dealing with a taxing provision, the principle of strict interpretation should be applied; d. If two interpretations of a statutory provision are possible, the Court ordinarily would interpret the provision in favour of a taxpayer and against the revenue; e. In interpreting a taxing statute, equitable considerations are entirely out of place; f. A taxing provision cannot be interpreted on any presumption or assumption; g. A taxing statute has to be interpreted in the light of what is clearly expressed. The Court cannot imply anything which is not expressed. Moreover, the Court cannot import provisions in the statute to supply any deficiency; h. There is nothing unjust in the taxpayer escaping if the letter of the law fails to catch him on account of the legislature's failure to express itself clearly; i. If literal interpretation is manifestly unjust, which produces a result not intended by the legislature, only in such a case can the Court modify the language; j. Equity and taxation are strangers. But if construction results in equity rather than injustice, such construction should be preferred; k. It is not a function of the Court in the fiscal arena to compel the Parliament to go further and do more; l. When a word used in a taxing statute is to be construed and has not been specifically defined, it should not be interpreted in accordance with its definition in another statute that does not deal with a cognate subject. It should be understood in its commercial sense. Unless defined in the statute itself, the words and expressions in a taxing statute have to be construed in the sense in which the persons dealing with them understand, that is, as per the trade understanding, commercial and technical practice and usage.”

W.P.(C) No.16984/2020 & Conn. Cases 225 Municipality to levy and collect appropriate taxes, duties, tolls and fees in accordance with such procedure as may be specified by law. In accordance with the aforesaid power, the State has enacted section 233 of the Act, enabling every Council of a Municipality to levy property tax on every building situated within its area and not exempted under the Act. Till 2009, property tax was levied on the basis of the annual value of a building, calculated on the basis of the annual rent that can be received for the property. However by Act 30 of 2009, the provision was substituted providing for levy of property tax on the basis of plinth area of the building. 15. Section 233(2)(a) of the Act, as was enacted in 2009, contemplated the Government to fix, by notification, the minimum and maximum limits of rates of basic property tax that can be made applicable to one square metre of plinth area of the different categories of buildings and the date from which it shall come into force. Seven categories have been specified in the provision, of which the seventh is a general category and section 233(2)(b) enables the Government to fix sub categories of the above referred seven categories of buildings. 16. After the Government prescribes the minimum and maximum limits of rate of basic property tax, as mentioned in the preceding paragraph, sub-section (3) of section 233 of the Act empowers the Council of the respective Municipality to fix the rates of basic property tax, subject to limits fixed by State Government, as applicable to each category of building, within

W.P.(C) No.16984/2020 & Conn. Cases 226 its area and such rates shall be the same for all buildings of the same category or its sub category. Sub-section (5) of section 233 of the Act stipulates that the Government must by notification, fix the date from which the basic property tax fixed by the Council shall come into force. After the basic property tax is fixed, various other steps are also required to be carried out to arrive at the annual property tax of a building. 17. At this juncture, it is appropriate to note the submission of the learned Standing Counsel for the Kochi Corporation that out of more than two lakh fifty thousand buildings in Kochi Corporation, only around two hundred persons have questioned the assessment. True that the challenges are raised by only a minuscule fraction of owners which can indicate that the assessment was done to the satisfaction of the overwhelming majority. However, since challenge has been raised, this Court has to consider the same on its merits. 18. Be that as it may, for easier comprehension, the different stages and steps in fixing the annual property tax of a building in a Municipality are narrated below: Stage 1. Fixing the basic property tax. 1. Government to fix the minimum and maximum limits of rates of basic property tax for one square metre of plinth area for the different categories of buildings and notify the date that it shall come into force. [See Sec.233(2)] 2. Municipality to inform the public through publication in the

W.P.(C) No.16984/2020 & Conn. Cases 227 notice board and in a newspaper about the Council's intention to fix the basic property tax and invite objections. [See section 233(3) & Rule 4(2)]. 3. Fix the rates of basic property tax for each category or sub- category of buildings by a resolution of the Municipal Council. [See Section 233(3) & Rule 4(1)] 4. The final rates of basic property tax fixed by the Council, including the date of commencement and period of operation shall be published on the noticeboard of the office of Municipality and in two newspapers. [See Sec.233(3) and Rule 4(4)] 5. Government to notify the date on which rates of the basic property tax fixed by the Council shall come into force. [See Section 233(5)]. 6. Classify the Municipality into prime zones, secondary zones and tertiary zones and publish a notice inviting objections to such classification. [See Rule 7(1)]. 7. Finalise the zones after examining the objections and publish them on the notice board of the Municipality. [See Rule 7(3)] 8. Classify the roads and pathways within the Municipality as roads having a width of 5 m and more/less than 5 m, apart from pathways with a width of 1.5 m or less. [See Rule 8]. 9. Assess the basic property tax of a building by multiplying the basic rate of property tax with the plinth area of the building. [See Rule 5(2) and Sec.233(6)]. Stage 2. Assessment of Annual Property Tax. 1. A public notice in Form 1 shall be published in the notice board of the Municipality, containing the details helpful to the owners to assess the tax by themselves and a summary of the said

W.P.(C) No.16984/2020 & Conn. Cases 228 notice shall be published in two newspapers, requesting the owners of the buildings to submit a tax return. [See Sec.233(10) and Rule 10]. 2. The return shall be filed in Form 2, and a model of the form shall be published on the Municipality's noticeboard. [See Sec.233(11) and Rule 11]. 3. The Secretary or authorised Officer shall conduct an inquiry/site inspection and assess the property tax by recording the details of the building in the property tax assessment register. [See Sec.233(13) and Rule 12]. 4. After the particulars of assessment are recorded in the property tax assessment register, a demand notice shall be issued to each owner of the building along with an intimation to the owner [See Sec.233(13) and Rule 14]. 5. While assessing the property tax, deductions/additions to the basic property tax shall be carried out on the basis of the Schedules under Rule 6. [See Sec.233(7) & Rule 9].

W.P.(C) No.16984/2020 & Conn. Cases 229 age ought to be given a deduction of 10% while those between 25 and 50 years are entitled to a deduction of 20% and buildings of 50 years and more with a deduction of 50%. Notwithstanding the above entitlement for deductions, the total of deductions shall not exceed 75% of the basic property tax. The above mode provided in the Schedules to rule 6 is to be adopted while fixing the annual property tax of a building in the Municipality. Issue No.(ii). Whether a notification as contemplated under section 233(5) of the Act has been issued? 20. Section 233(5) of the Act stipulates that the rates of basic property tax fixed by the Council for the first time under sub-section (3) shall come into force on such date the Government notifies. Ext.R1(a) is the notification dated 14.01.2011, issued by the Government under sections 233(2) and 233(5) of the Act. Concededly, a separate notification has not been issued under section 233(5) of the Act, but what is issued is a composite notification under the two provisions. The date of commencement of the minimum and maximum limits of property tax fixed by the Government and the basic property tax fixed by the Council are both the same, as mentioned in Ext.R1(a). 21. The contention of the petitioners, that when viewed in the light of sections 57 and 64 of the Act, a separate notification is essential as it acts as a check on the rates fixed by the Municipality, though impressive at first blush, on a deeper analysis, is found to be not legally tenable. The words

W.P.(C) No.16984/2020 & Conn. Cases 230 “rates of basic property tax fixed by the Council for the first time” need not necessarily be interpreted as requiring the notification to be issued only subsequent to the Council fixing the rate of basic property tax. The Government is given the prerogative to fix the date, from which the rate fixed by the Council shall come into force. The notification can be issued either prior to the date the Council fixes the rate of basic property tax or thereafter. Merely because one of the requisites for levy of tax is an action in future, the notification making the rates applicable from a date prior to such action cannot be held to be legally flawed, especially considering the manner in which the provision is couched. 22. Validating an action to be carried out in future is not impermissible in taxing statutes. The provision cannot be interpreted to denote that the notification should be issued only after the Council fixes the basic property tax. Such a restricted interpretation is uncalled for in the circumstances of the statutory provision and the nature of language used. There is no express stipulation as well, that the notification under section 233(5) of the Act must be subsequent to the Council fixing the basic property tax. 23. The contention of the petitioners based on sections 57 and 64 of the Act is not tenable as those powers can be exercised by the Government at any time, even after the rates are fixed by the Council. There is also no impairment of any right of any of the owners merely because the Government

W.P.(C) No.16984/2020 & Conn. Cases 231 decided to notify the rates as coming into force on a prior date, even before it was fixed. 24. Further, on a reading of the notification, it is evident that the intention was clearly to have the date of commencement of the minimum and maximum limits of basic property tax fixed by the Government and the basic property tax fixed by the Council to coincide. Though the language employed in the notification is not perfect, as the intention of the Government was evidently to have those two dates coincide with each other, the composite notification issued under section 233(2) and section 233(5) of the Act cannot be found fault with. 25. Apart from the above, none of the writ petitioners had challenged the notification dated 14.01.2011. Further, no specific pleading has also been raised, questioning the composite notice. In the absence of any specific challenge as well, against the notification, the contentions in that regard are rejected. Issue No.(iii). What are the requirements under the Act and the Rules that have been complied with and not complied with by Kochi Corporation? 26. Ext. R1(c) is the decision of the Kochi Corporation Council to fix the basic property tax and the decision to divide the Corporation area into different zones as required under rule 4(2) and rule 7 of the Rules, while Ext.R1(d) is a paper publication dated 19.11.2011 classifying the zones and inviting objections. Ext.R1(y) is the decision of the Council dated 12.04.2012

W.P.(C) No.16984/2020 & Conn. Cases 232 fixing the basic property tax and Ext.R1(s) and Ext.R1(t) are the two paper publications dated 08.09.2013, as required under rule 4(4) of the Rules. Further, Ext.R1(p) is the paper publication dated 24.12.2013 in the Mathrubhumi daily newspaper requesting the owners of buildings to submit returns, thus satisfying the requirement of rule 10 of the Rules, but only in one newspaper. Ext.R1(u) and Ext.R1(v) are the Form 7 intimations and Ext.R1(w) and Ext.R1(x) are Form 5 intimations issued to the building owners. Thus Kochi Corporation has complied with the requirements of rules 4, 7, and even the intimations required under rule 12 of the Rules. As far as rule 10 is concerned, there is only one newspaper publication produced. 27. Apart from there being no publication of the summary of Form 1 in two newspapers, there is neither any pleading nor any material to show that an inspection was carried out by the respondent Corporation. Hence, it has to be presumed that inspection of buildings had not taken place. Issue No.(iv) Whether the non-compliances with the requirements would affect the levy and the consequential demand? 28. Rule 10 of the Rules require the public notice in Form-1 to be published and a summary of the public notice to be published in two newspapers having circulation in the Corporation. However, the respondent Corporation has been able to produce the notice published only in one newspaper. Ext.R1(p) is the public notice dated 17.12.2013, published in the Mathrubhumi daily on 24.12.2013. It is in fact the entire Form-1 notice itself

W.P.(C) No.16984/2020 & Conn. Cases 233 and not just the summary that was published. Considering that 12 years have elapsed since the publication, and no specific challenge against absence of a second newspaper publication has been raised in any of the writ petitions, it has to be presumed that publication of Form-1 in the noticeboard and in the newspapers have been substantially complied with by the respondent Corporation by publishing the entire Form-1 in one newspaper. 29. Further, as per rule 12(4) and rule 12(6) of the Rules, irrespective of whether a return is filed by the owner or not, the authorised officer has to collect particulars of the buildings by a site inspection and on that basis, make the property tax assessment, after recording the particulars in the property tax assessment register. It needs no detailed discussion that the purpose of a site inspection is to collect details regarding the building. During the course of arguments, some of the property tax assessment registers were brought by the Corporation for perusal of the Court. It was noticed that the relevant details of the buildings have been recorded in those registers. Learned Standing Counsel for the Corporation submitted that the particulars of buildings were collected by the Officer from the materials already available on record in the form of building permits, completion plans and occupancy certificates. Apart from the above, the particulars were even available from the register under the prior property tax regime. 30. The questions that arise in this context is whether the failure to publish the summary of public notice in two newspapers stipulated in rule 10

W.P.(C) No.16984/2020 & Conn. Cases 234 of the Rules and to conduct inspection as stipulated in rules 12(4) and 12(6) of the Rules will vitiate the very levy of property tax assessment in its entirety. In the decision in Municipal Council Khurai and Another v. Kamal Kumar and Another (AIR 1965 SC 1321), it has been held that “Under Art.265 of the Constitution no tax shall be levied or collected except by authority of law. This clearly implies that the procedure for imposing with the liability to pay a tax has to be strictly complied with. Where it is not so complied with, the liability to pay the tax cannot be said to be according to law.” 31. In Raza Buland Sugar Co. Ltd., Rampur v. Municipal Board, Rampur [AIR 1965 SC 895], the Constitution Bench of the Supreme Court considered the question whether the resolution of the proposal to tax which was required to be published in a newspaper in Hindi was complied with by publishing it in a newspaper in Urdu. It was held that the provision for publication was mandatory but publication in Urdu was in substantial compliance of the requirement. 32. Similarly in the decision in Rai Vimal Krishna and Others v. State of Bihar and Others [(2003) 6 SCC 401], the Supreme Court while dealing with issues that arose in relation to property tax levy under the Patna Municipal Corporations Act, 1951, held that though the statute specifies notice to be given by beat of drums and display of placards, publication in the newspapers amounts to sufficient notice to all. 33. In this context, it is appropriate to refer to the decision in Sonik

W.P.(C) No.16984/2020 & Conn. Cases 235 Industries, Rajkot v. Municipal Corporation of the City of Rajkot [AIR 1986 SC 1518] also. In the said decision, section 77 of the Bombay Municipal Boroughs Act, 1925, which provided that a notice informing the consent of the States to the Rules along with a copy of the Rules was required to be published in the newspaper. However, what was published in the newspaper was only the consent without the Rules. The principle of substantial compliance was adopted in the said case to hold that there was valid publication. 34. Explaining the concept of substantial compliance, it was observed in Commissioner of Central Excise, New Delhi v. Hari Chand Shri Gopal and Others [(2011) 1 SCC 236], that: “32. The doctrine of substantial compliance is a judicial invention, equitable in nature, designed to avoid hardship in cases where a party does all that can reasonably expected of it, but failed or faulted in some minor or inconsequent aspects which cannot be described as the "essence" or the "substance" of the requirements. Like the concept of "reasonableness", the acceptance or otherwise of a plea of "substantial compliance" depends upon the facts and circumstances of each case and the purpose and object to be achieved and the context of the prerequisites which are essential to achieve the object and purpose of the rule or the regulation. Such a defence cannot be pleaded if a clear statutory prerequisite which effectuates the object and the purpose of the statute has not been met. Certainly, it means that the Court should determine whether the statute has been followed sufficiently so as to carry out the intent for which the statute was enacted and not a mirror image type of strict compliance. Substantial compliance means "actual compliance in respect to the substance essential to every reasonable objective of the statute" and the court should determine whether the statute has been

W.P.(C) No.16984/2020 & Conn. Cases 236 followed sufficiently so as to carry out the intent of the statute and accomplish the reasonable objectives for which it was passed. 33. Fiscal statute generally seeks to preserve the need to comply strictly with regulatory requirements that are important, especially when a party seeks the benefits of an exemption clause that are important. Substantial compliance of an enactment is insisted, where mandatory and directory requirements are lumped together, for in such a case, if mandatory requirements are complied with, it will be proper to say that the enactment has been substantially complied with notwithstanding the non - compliance of directory requirements. In cases where substantial compliance has been found, there has been actual compliance with the statute, albeit procedurally faulty. The doctrine of substantial compliance seeks to preserve the need to comply strictly with the conditions or requirements that are important to invoke a tax or duty exemption and to forgive non - compliance for either unimportant and tangential requirements or requirements that are so confusingly or incorrectly written that an earnest effort at compliance should be accepted. 34. The test for determining the applicability of the substantial compliance doctrine has been the subject of a myriad of cases and quite often, the critical question to be examined is whether the requirements relate to the "substance" or "essence" of the statute, if so, strict adherence to those requirements is a precondition to give effect to that doctrine. On the other hand, if the requirements are procedural or directory in that they are not of the "essence" of the thing to be done but are given with a view to the orderly conduct of business, they may be fulfilled by substantial, if not strict compliance. In other words, a mere attempted compliance may not be sufficient, but actual compliance of those factors which are considered as essential”.

W.P.(C) No.16984/2020 & Conn. Cases 237 imposing tax has to be strictly complied with, there can be instances of procedure whose strict compliance need not be insisted. Thus, it needs to be considered whether the public notice under rule 10 and the inspection contemplated under rules 12(4) and 12(6) of the Rules are substantially complied with. 36. The publication required under section 233(10) of the Act read with rule 10 is the public notice in Form-1 to be published by the Corporation. Rule 10(2) stipulates only the summary of the public notice to be published in two newspapers. Instead of just the summary, the entire notice in Form-1 having been published in the newspaper, it has to be held that the said publication satisfies the requirement under rule 10(1) of the Rules read with section 233(10) of the Act. Publication of the entire notice in the newspaper in the circumstances has to be treated as sufficient compliance with the requirement of public notice in the noticeboard of the Corporation. The publication of the entire Form-1 in the newspaper can certainly target a wider community. 37. Apart from the above, collection of particulars of buildings and entering them in the property tax assessment register is an essential requirement in levying the property tax on a building. Section 233(13) of the Act does not speak about a site inspection. It refers only to an inquiry in contradistinction to an inspection. Of course, inquiry can also take in a site inspection. Further, the inspection in rules 12(4) and 12(6) of the Rules only

W.P.(C) No.16984/2020 & Conn. Cases 238 speaks about a site inspection and not inspection of the building. Thus the Rules do not contemplate the building to be inspected. If the building is to be inspected, questions relating to right to privacy, prior notice to the owner, presence of the owner in the building can all arise. Moreover, if an owner refuses to permit the authorised officer to inspect the building, the situation can even go out of control. The Act and the Rules are also silent as to the procedure and mode to be adopted, for inspection of the site. At the same time, details about the building and the site may already be available with the Municipality. An inquiry with the records of the Municipality may reveal those particulars. The return, if any, submitted by the owner, can also be compared with the details available with the Municipality during the inquiry. In the above perspective, it has to be held that, while an inquiry regarding the building and collection of particulars of the building is a mandatory requirement, a site inspection, however desirable it be, cannot be regarded as a mandatory procedure for levying property tax. Thus, as long as an inquiry to collect the particulars of the building has been carried out and the details have been entered in the property tax assessment register, absence of a site inspection cannot vitiate the assessment or levy or demand. The inquiry and consequent entry of details of the building in the property tax assessment register will be in substantial compliance with the requirement under section 233(13) of the Act and rule 12 of the Rules. In this context, it needs to be mentioned that out of more than two hundred and sixty thousand buildings within the limits of

W.P.(C) No.16984/2020 & Conn. Cases 239 Kochi Corporation, only 142 owners alone have challenged the levy. The minuscule fraction of owners who alone have questioned the levy indicates that the assessment was done to the satisfaction of the overwhelming majority. 38. It is also relevant to mention that under the Act and the Rules, an assessment order is not required to be issued as in other taxing statutes. Section 233(13) of the Act stipulates that the Secretary shall assess the annual property tax and levy it by issuing a demand notice. The assessment is carried out by entering the details of assessment in the property tax assessment register. Though none of the petitioners have questioned the vires of the statutory provision or the Rules thereon, it needs to be mentioned that the rationale behind the absence of the requirement of an assessment order is because, once the basic property tax is fixed and other details are also available, what remains is only a calculation by multiplying the plinth area with the basic property tax rate coupled with the additions or deductions, as the case may be. A reasoned order of assessment has no significance or purpose in the context of the levy. Further, the right to appeal commences from the receipt of the demand notice, though the assessment will be under challenge in appeal. The form prescribed for the demand notice provides all details regarding the quantum levied.

W.P.(C) No.16984/2020 & Conn. Cases 240 appeal before the Standing Committee for Finance. The peculiar feature of the appellate remedy is evident from rule 16 of the Rules. The appellate body, has the power under rule 16(4) of the Rules to review the assessment of property tax, reassess the tax and can even suo motu or on a complaint, verify whether the assessment has been carried out contrary to the criteria. If it is satisfied, the appellate body can review the assessment after notice to the owner and reassess the tax according to the criteria. 40. Yet another contention raised on behalf of the petitioners is the absence of an intimation as required under rules 12(1) and 12(6) of the Rules. The Corporation in its counter affidavit has pleaded that Form 5 and Form 7 intimations are being sent to the respective owners. Four of the intimations sent to some of the petitioners have also been produced. Hence the contentions taken on a general basis that intimations have not been sent to individual owners cannot be considered in these writ petitions. Those issues should have been taken up in an appeal as it falls within the realm of factual dispute.

W.P.(C) No.16984/2020 & Conn. Cases 241 issuing demand notice applicable for five years to the owner of the building. However, rule 12(1) of the Rules refers to information of the assessment of property tax to be intimated to the owner of the building in Form-5. Similar intimation in Form-7 is also provided under rule 12(6) of the Rules. Though the words used in both the above provisions are ‘shall’, it is seen from Form-5 that the intimation is to be sent along with the demand notice. The details required to be included in Form-5 and Form-7 are not of much significance, except for intimating the assessment of the building and quantum of tax assessed. Both the aforesaid factors are part of the demand notice, that too, with more details. While a demand notice gives a cause of action for an appeal, intimations under rule 12(1) or 12(6) of the Rules do not result in any consequence of any nature whatsoever.

W.P.(C) No.16984/2020 & Conn. Cases 242 Further, in the decision in Sharif-ud-Din v. Abdul Gani Lone (1980) 1 SCC 403 , it was observed as follows: “The fact that the statute uses the word "shall" while laying down a duty is not conclusive on the question whether it is a mandatory or directory provision. In order to find out the true character of the legislation, the court has to ascertain the object which the provision of law in question has to subserve and its design and the context in which it is enacted. If the object of a law is to be defeated by non - compliance with it, it has to be regarded as mandatory. But when a provision of law relates to the performance of any public duty and the invalidation of any act done in disregard of that provision causes serious prejudice to those for whose benefit it is enacted and at the same time who have no control over the performance of the duty, such provision should be treated as a directory one. Where, however, a provision of law prescribes that a certain act has to be done in a particular manner by a person in order to acquire a right and it is coupled with another provision which confers an immunity on another when such act is not done in that manner, the former has to be regarded as a mandatory one. A procedural rule ordinarily should not be construed as mandatory if the defect in the act done in pursuance of it can be cured by permitting appropriate rectification to be carried out at a subsequent stage unless by according such permission to rectify the error later on, another rule would be contravened. Whenever a statute prescribes that a particular act is to be done in a particular manner and also lays down that failure to comply with the said requirement leads to a specific consequence, it would be difficult to hold that the requirement is not mandatory and the specified consequence should not follow." 43. The decisions in SCG Contracts (India) Private Limited v. K. S. Chamankar Infrastructure Private Limited and Others (2019) 12 SCC 210) and Administrator, Municipal Committee Charkhi Dadri and Another v. Ramji Lal Bagla and Others (1995) 5 SCC 272) are also relevant. Thus,

W.P.(C) No.16984/2020 & Conn. Cases 243 the interpretation to be accorded to a provision depends upon the context and the scheme of the statute and not merely due to the use of the word 'shall'. A procedural rule should not ordinarily be construed as mandatory and further the absence of any consequences provided by the statute is an indication that a provision is not intended to be mandatory in its application but can be regarded as directory. Viewed in the above perspective, since the requirement of an intimation is not provided in the Act and no consequences are also stipulated in the Rules for failure to provide the intimation, such a requirement can only be treated as directory. Apart from the above, no right flows out of the intimation and further, the intimation has to, as per Form-5, be sent along with the demand notice. Hence, this Court is of the view that the intimation under rule 12(1) and 12(6) of the Rules is only a directory procedure. Failure to send the intimations is not fatal to the assessment of property tax.

W.P.(C) No.16984/2020 & Conn. Cases 244 demand notice but only along with it. In view of the above, the aforenoted two decisions are per incuriam. Issue No.

(v) Whether the power under section 282 of the Act can be exercised to levy property tax from 2016-17 onwards ?

W.P.(C) No.16984/2020 & Conn. Cases 245 who have already been assessed to property tax, whether it be from 2016-17 onwards or otherwise. Issue No. (vi). Whether the demand notices issued in the instant cases are barred by limitation? 47. By a notification dated 06.03.2019, Government has permitted the Municipalities to collect the property tax from 01.04.2016. The said notification is not what is contemplated under section 279 of the Act, as concededly it has not been published in the Gazette. According to the Government, the notification issued by it on 06.03.2019 is not a retrospective levy but only to protect the officers of the Municipalities from being proceeded against for non-collection of tax from 01.04.2013. With the above proposition in mind, when the statutory scheme is considered, it needs to be borne in mind that, section 237 of the Act makes the property tax and the surcharge payable thereon, including the service cess when levied, to be a first charge upon the building, land and even upon the movable property belonging to the person liable to pay the tax, subject to the prior payment of land revenue due to the Government. The said provision thus creates a charge on the land as well as the income arising from the property. Creation of a statutory charge is intended to ensure priority in the matter of recovery. In the process of recovery, in the absence of any statutory charge, the liability becomes entangled in the rights and actions created and initiated by other persons as well. It is in such circumstances that the statutory tool of creating a first

W.P.(C) No.16984/2020 & Conn. Cases 246 charge is adopted to provide a priority for payment when recovery modes are resorted to. Such a creation of a statutory charge is not a measure of limitation period but as mentioned above, only to identify who should be given priority in payment. 48. In the year 2023, an amendment was brought in and section 538B has been incorporated, making arrears of tax to be treated as arrears of public revenue recoverable by recourse to the Revenue Recovery Act. Till the amendment, recovery of arrears of tax could have been carried out only by virtue of the provisions in the Municipality Act. It is only to overcome the limited mode of recovery available under the statute that section 538B has been incorporated enabling the Municipality to resort to the Revenue Recovery Act also for recovery of arrears of tax due to it. Merely because the arrears of tax have been treated as arrears of public revenue, the same would not extend the period of limitation. However, for the purpose of recovery of any sum of money when charged on the land, Article 62 of the Limitation Act prescribes a period of limitation of 12 years. In this context, it has to be observed that section 539 of the Act stipulates that no distraint shall be made, no suit shall be instituted and no prosecution shall be commenced in respect of any sum due to a Municipality under this Act after the expiration of a period of three years from the date on which the distraint might first have been made, suit might first have been instituted or a prosecution might first have been commenced. The proviso to the said section carves out an

W.P.(C) No.16984/2020 & Conn. Cases 247 exemption for recovery of the amount in respect of escaped assessment under section 282 of the Act. Thus, a period of limitation of three years is provided for under section 539 of the Act. The question that begs consideration of this Court is whether, despite the creation of charge on the property enabling the Municipality to recover the arrears of tax as arrears of public revenue, the limitation period would stand extended beyond three years.

W.P.(C) No.16984/2020 & Conn. Cases 248 period of three years when read along with section 29(2) of the Limitation Act 1963. For the purpose of reference, the observations in the aforesaid judgment is extracted as below: “6. ……………..S.105 of the Act merely says that the property tax is a charge on a property. It does not prescribe the period of limitation. If there was no other provision prescribing the limitation, we would have followed the limitation under the Limitation Act. But S.29(2) of the Limitation Act says that if there is separate law prescribing limitation, then that law should be followed. Question for consideration is whether S.417 of the Act applies to recover the property tax. In this context, we wish to state that Part.3, wherein S.105 appears, does not deal with recovery of tax. Enumeration of tax contains property tax, profession tax, tax on animals, vessels and vehicles, show tax, tax on timber brought into the city, tax on advertisement and duty on certain transfers of property in the shape of an additional stamp duty. S.138 says that the rules and tables embodied in Schedule.2 shall be read as part of that chapter. Part.6 deals with collection of tax. The Rules regarding collection of tax are common to all kinds of taxes. 7. Now let us turn to S.417 of the Act. It says that no distraint shall be made, no suit shall be instituted and no prosecution shall be commenced in respect of any sum due to the Corporation under this Act after the expiration of a period of three years from the date on which distraint might first have been made, a suit might first have been instituted or prosecution might first have been commenced, as the case may be, in respect of such sum. There is no quarrel that with regard to profession tax and other

W.P.(C) No.16984/2020 & Conn. Cases 249 taxes it will definitely come under S.417 of the Act. Can we say that S.105 of the Act is out of the purview of S.417? We are of the view that that it is not out of the purview of S.417. While S.105 of the Act only says that a charge is created, S.417 of the Act prescribes the period of limitation for recovery of tax. Thus, according to us, the time for recovery of property tax is only three years………....” 51. It would be relevant to mention at this juncture the decision of the Supreme Court in State of Kerala and Others v. V.R.Kalliyanikutty and Another (AIR 1999 SC 1305) as well as the Full Bench judgment in Raveendran Nair M.G. V. State of Kerala and Others (2014 (4) KHC 518). 52. A perusal of the above decisions will reveal that despite the provisions of the Limitation Act stipulating a period of limitation of 12 years for recovery of the amounts due, when it becomes a charge on the property, the period of limitation stipulated in the special statute will have to be given preference and the same will prevail over the general period prescribed under the Limitation Act. As mentioned earlier, neither section 538B nor section 237 of the Act extends the period of limitation for recovery of amounts due to the Municipality. The creation of a charge on the property as well as the recovery of arrears of tax as an arrear of public revenue would not extend the limitation period prescribed under section 539 of the Act and the Municipalities are governed by the said provision. Viewed in the above perspective, the Municipality could have recovered only amounts as arrears for a period of three years.

W.P.(C) No.16984/2020 & Conn. Cases 250 53. Apart from the above, even the Government had understood section 539 of the Act as restraining recovery of arrears beyond three years, as is noted from the Government Order dated 06.03.2019. Though the interpretation of the Government cannot be regarded as the law of the land, in view of the discussion in the preceding paragraphs, the view is legally tenable. 54. Thus, the recovery under the impugned demand notices cannot be initiated for arrears beyond three years from the date of demand. As the period of limitation is only a measure of restriction on recovering amounts due, all those owners who have paid the tax voluntarily or otherwise are not entitled for refund of the same. However, in respect of those persons who have not yet paid the amount, they need to pay only the arrears from a period that accrued three years prior to the demand notices issued to them. Conclusion 55. In the result: (1) The basic property tax fixation in respect of Kochi Corporation needs no interference. (2) The owners of buildings can be made liable to pay the annual property tax demanded in the respective demand notices at the revised rates from a period three years prior to the date of demand, after deducting the property tax already paid. (3) No amount under the respective demand notices at the revised

W.P.(C) No.16984/2020 & Conn. Cases 251 rates can be recovered for the periods till three years prior to the date of demand and the owners of buildings in Kochi Corporation cannot be put to any prejudice for non-payment of property tax for those periods. (4) The demand of property tax as per the respective demand notices in all these cases from 2016-17 till three years prior to the date of demand notices shall not be enforced, if not paid voluntarily. The writ petitions are disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE vps

W.P.(C) No.16984/2020 & Conn. Cases 252 APPENDIX OF WP(C) 16984/2020 TRUE COPY OF GOVERNMENT ORDER (MS) NO.290/93/GAD DATED 13/09/1993. TRUE COPY OF THE INTIMATION NOTICES FOR TH FY 2016-17 TO 2019-20 ARE COLLECTIVELY PRODUCED. TRUE COPY OF THE CHALLAN OF PROPERTY TAX PAID BY THE PETITIONER FOR FY 2016-17 TO FY 2019- 20 ARE COLLECTIVELY PRODUCED. 13/08/2020.

W.P.(C) No.16984/2020 & Conn. Cases 253 APPENDIX OF WP(C) 846/2022 DOOR NO. 61/768 ISSUED BY THE RESPONDENT. DOOR NO. 61/769 ISSUED BY THE RESPONDENT. DOOR NO. 61/770 ISSUED BY THE RESPONDENT. DOOR NO. 61/771 ISSUED BY THE RESPONDENT. DOOR NO. 61/772 ISSUED BY THE RESPONDENT. DOOR NO. 61/773 ISSUED BY THE RESPONDENT. DOOR NO. 61/774 ISSUED BY THE RESPONDENT. DOOR NO. 61/775 ISSUED BY THE RESPONDENT. PETITIONER FOR DOOR NO. 61/768 ISSUED BY THE PETITIONER FOR DOOR NO. 61/769 ISSUED BY THE

W.P.(C) No.16984/2020 & Conn. Cases 254 PETITIONER FOR DOOR NO. 61/770 ISSUED BY THE PETITIONER FOR DOOR NO. 61/771 ISSUED BY THE PETITIONER FOR DOOR NO. 61/772 ISSUED BY THE PETITIONER FOR DOOR NO. 61/773 ISSUED BY THE PETITIONER FOR DOOR NO. 61/774 ISSUED BY THE PETITIONER FOR DOOR NO. 61/775 ISSUED BY THE THE TRUE COPY OF THE INTERIM STAY ORDER GRANTED IN WPC NO. 27985 OF 2021.

W.P.(C) No.16984/2020 & Conn. Cases 255 APPENDIX OF WP(C) 3094/2021 49822 DATED 25.09.2020 FOR BUILDING BEARING NOS. 67/10792 AND 67/10796 ISSUED BY THE 2ND 47898 DATED 24.09.2020 FOR BUILDING BEARING NOS. 67/10797 ISSUED BY THE 2ND RESPONDENT. 47897 DATED 24.09.2020 FOR BUILDING BEARING NOS. 67/10798 ISSUED BY THE 2ND RESPONDENT. NO. 17780 DATED 21.12.2020 FOR THE BUILDING NO. 67/10792 ALONG WITH ENGLISH TRANSLATION. NO. 17784 DATED 21.12.2020 FOR THE BUILDING NO. 67/10796 ALONG WITH ENGLISH TRANSLATION. NO. 17785 DATED 21.12.2020 FOR THE BUILDING NO. 67/10797 ALONG WITH ENGLISH TRANSLATION. NO. NOTICE NO. 17786 DATED 21.12.2020 FOR THE BUILDING NO. 67/10798 ALONG WITH ENGLISH TRANSLATION. NO. 67/10792 ALONG WITH ENGLISH TRANSLATION. NO. 67/10796 ALONG WITH ENGLISH TRANSLATION. NO. 67/10797 ALONG WITH ENGLISH TRANSLATION.

W.P.(C) No.16984/2020 & Conn. Cases 256 NO. 67/10798 ALONG WITH ENGLISH TRANSLATION.

W.P.(C) No.16984/2020 & Conn. Cases 257 APPENDIX OF WP(C) 3084/2021 49101 DATED 24.09.2020 FOR BUILDING BEARING NO. 67/10789 ISSUED BY THE 2ND RESPONDENT. 47900 DATED 24.09.2020 FOR BUILDING BEARING NO. 67/10790 ISSUED BY THE 2ND RESPONDENT. 47899 DATED 24.09.2020 FOR BUILDING BEARING NO. 67/10791 ISSUED BY THE 2ND RESPONDENT. RECEIPT NO. 17778 DATED 21.12.2020 FOR BUILDING BEARING NO. 67/10789 ALONG WITH RECEIPT NO. 17777 DATED 21.12.2020 FOR BUILDING BEARING NO. 67/10790 ALONG WITH RECEIPT NO. 17779 DATED 21.12.2020 FOR BUILDING BEARING NO. 67/10791 ALONG WITH BUILDING BEARING NO. 67/10789 ALONG WITH BUILDING BEARING NO. 67/10790 ALONG WITH BUILDING BEARING NO. 67/10791 ALONG WITH

W.P.(C) No.16984/2020 & Conn. Cases 258 APPENDIX OF WP(C) 3085/2021 TRUE COPY OF THE PROPERTY TAX RECEIPT NO 49820 DATED 25.9.2020 FOR BUILDING BEARING NOS 67/10793,67/10794 AND 67/10795 ISSUED BY NO 17781 DATED 21.12.2020 FOR THE BUILDING NO 67/10793 ALONG WITH ENGLISH TRANSLATION NO NOTICE NO 17782 DATED 21.12.2020 FOR THE BUILDING NO 67/10794 ALONG WITH ENGLISH NO NOTICE NO 17783 DATED 21.12.2020 FOR THE BUILDING NO 67/10795 ALONG WITH ENGLISH 67/10793 ALONG WITH ENGLISH TRANSLATION 67/10794 ALONG WITH ENGLISH TRANSLATION 67/10795 ALONG WITH ENGLISH TRANSLATION

W.P.(C) No.16984/2020 & Conn. Cases 259 APPENDIX OF WP(C) 4069/2022 ExhibitP1 TAX RECEIPT OF BUILDING NO. 66/5605 DATED 27-2-2021 ExhibitP2 TAX RECEIPT OF BUILDING NO. 66/5594 DATED 27-2-2021 ExhibitP3 TAX RECEIPT OF BUILDING NO. 66/5595 DATED 217-2-2021 ExhibitP4 DEMAND NOTICE OF BUILDING NO.5605/66 DATED 15-3-2021 ExhibitP5 31-3-2021 ExhibitP6 15-3-2021 ExhibitP7 INTERIM ORDER OF WPC NO. 13569/2021 DATED 8-7-2021 ExhibitP8 NOTICE NO. ISO/CR9/13569/2021 DATED 12-8-2021 Exhibit8(a) DEMAND NOTICE OF BUILDING NO. 66/5605 DATED ExhibitP8(b) ExhibitP8(c) 12-08-2021 ExhibitP9(a) DEMAND NOTICE OF BUILDING NO. 66/5605 DATED ExhibitP9(b)

W.P.(C) No.16984/2020 & Conn. Cases 260 Exhibit10 ORDER BY TAX APPEAL STAMNDING COMMITTEE KOCHI MUNICIPAL CORPORATION DATED 16-11-2021

W.P.(C) No.16984/2020 & Conn. Cases 261 APPENDIX OF WP(C) 3561/2021 TRUE COPY OF THE OCCUPANCY CERTIFICATE DATED 04-10-2012 ISSUED BY THE 1ST RESPONDENT A TRUE COPY OF THE TAX RECEIPT DATED 08-06-2020 TRUE COPY OF THE ACKNOWLEDGMENT RECEIPT DATED 08-06-2020 EVIDENCING SUBMISSION OF VACANCY REMISSION APPLICATION TRUE COPY OF THE APPLICATION FOR VACANCY REMISSION DATED 29-09-2020 DEMAND NOTICE FOR ARREARS OF REVISED TAX FOR BUILDING BEARING NO. 27/1793 DATED 06-10-2020 TRUE COPY OF THE DEMAND NOTICE FOR ARREARS OF REVISED TAX FOR BUILDING NUMBER 27/1794 A DATED 06-10-2020 A TRUE COPY OF THE GAZETTE NOTIFICATION SRO NO. 34/2011 DATED 14-01-2011 ALONG WITH FURTHER NOTIFICATION BEARING NO G.O(P) NO. 52/2020/LSGD DATED 08-09-2020 IS PRODUCED HEREWITH AND MAY KINDLY BE MARKED AS EXHIBIT P7 TRUE COPY REPRESENTATION DATED 04-11-2020 GIVEN BY THE PETITIONER TO THE 2ND RESPONDENT A TRUE COPY OF THE STATUTORY APPEAL DATED 04-11-2020 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT A TRUE COPY OF THE REPLY DATED 05-01-2021 GIVEN BY THE 2ND RESPONDENT TO EXT.P8 A TRUE COPY OF THE GOVERNMENT ORDER LSGD (R.T) 540/2019 DATED 06-03-2019

W.P.(C) No.16984/2020 & Conn. Cases 262 APPENDIX OF WP(C) 4365/2025 COPY OF THE PROPERTY TAX RECEIPT DATED 16/08/21 WHEREBY THE PETITIONER HAS REMITTED PROPERTY TAX FOR THE YEAR 2021-22 COPY OF THE PROPERTY TAX RECEIPT DATED 27/09/23 WHEREBY THE PETITIONER HAS REMITTED PROPERTY TAX FOR THE YEAR 2022-24 COPY OF THE SAID DEMAND NOTICE DATED 16/01/2025 ISSUED BY THE 3RD RESPONDENT COPY OF THE INTERIM ORDER DATED 01/12/24 IN WPC NO. 42651/24 OF THIS HON’BLE COURT COPY OF THE ARREAR DEMAND NOTICE DATED 12/03/25 ISSUED BY THE 2ND RESPONDENT

W.P.(C) No.16984/2020 & Conn. Cases 263 APPENDIX OF WP(C) 4037/2021 TRUE COPY OF G.O.(A)NO.17/2011/LSGD DATED 14.1.2011. TRUE COPY OF THE GO(A) NO.100/2013 DATED 15.3.2013. TRUE COPY OF THE GO(A)NO.36/2015 DATED 24.2.2015. TRUE COPY OF G.O.(MS)NO.144/2015 DATED 24.7.2015. TRUE COPY OF THE GO(MS)NO.358/15/LSGD DATED 16.12.2015. DEATH CERTIFICATE OF V.SANKARANKUTTY DATED 24.5.2018. LEGAL HEIRSHIP CERTIFICATE OF V.SANKARANKUTTY DATED 26.9.2018. NO.62/1827 DATED 19.6.2020. NO.62/1828 DATED 19.6.2020. NO.62/1829 DATED 19.6.2020. NO.62/1830. VIJAYALAKSHMI FOR HER PROPERTY BEARING NO.62/1113 DATED 1.12.2020. VIJAYALAKSHMI FOR HER PROPERTY BEARING NO.62/1117 DATED 1.12.2020.

W.P.(C) No.16984/2020 & Conn. Cases 264 NO.62/1122 DATED 1.12.2020. NO.62/1123 DATED 1.12.2020. NO.62/1124 DATED 1.12.2020. EXHIBIT P17 VIDYA N. FOR HER PROPERTY BEARING NO.62/1138 DATED 1.12.2020. EXHIBIT P18 19.2.2020 IN WP(C) NO.2169 OF 2020 PASSED BY THIS HON'BLE COURT.

W.P.(C) No.16984/2020 & Conn. Cases 265 APPENDIX OF WP(C) 5315/2022 RESPECT OF BUILDING NO. 62/764 RESPECT OF BUILDING NO. 62/765 RESPECT OF BUILDING NO. 62/766 RESPECT OF BUILDING NO. 62/767 THE PHOTOCOPY OF THE ORDER DATED 13.04.2021 OF THIS HON’BLE COURT IN WP(C) NO. 8809 OF 2021

W.P.(C) No.16984/2020 & Conn. Cases 266 APPENDIX OF WP(C) 4459/2021 TRUE PHOTOCOPY OF THE PROPERTY TAX RECEIPT ISSUED BY THE 1ST RESPONDENT, DATED 22.12.2018 IN RESPECT OF THE ABOVE 2 BUILDINGS. TRUE PHOTOCOPY OF THE DEMAND NOTICE NO.TR/KRR/51, DATED 11.7.2019 ISSUED BY THE 1ST RESPONDENT TRUE PHOTOCOPY OF THE DEMAND NOTICE NO.TR/KRR2/51 DATED 11.7.2019 ISSUED BY THE 1ST RESPONDENT.

W.P.(C) No.16984/2020 & Conn. Cases 267 APPENDIX OF WP(C) 5681/2025 61/356 61/357 61/358 61/359 PERTAINING TO BUILDING BEARING NUMBER 61/356 PERTAINING TO BUILDING BEARING NUMBER 61/357 PERTAINING TO BUILDING BEARING NUMBER 61/358 PERTAINING TO BUILDING BEARING NUMBER 61/359 18.11.2024 OF THIS HON’BLE COURT IN WP (C ) NUMBER 40173 OF 2024

W.P.(C) No.16984/2020 & Conn. Cases 268 APPENDIX OF WP(C) 5974/2022 C.C. NO. 65/1316 ISSUED BY THE RESPONDENT. C. C. NO. 65/1317 ISSUED BY THE RESPONDENT. C . C. NO. 65/1318 ISSUED BY THE RESPONDENT. C . C. NO. 65/1319 ISSUED BY THE RESPONDENT. C . C. NO. 65/1320 ISSUED BY THE RESPONDENT. TRUE COPY OF THE DEMAND NOTICE AS PER TAX REVISION SERVED ON THE PETITIONER FOR BUILDING BEARING C.C. NO. 65/1316 DATED 22.10.2021. Exhibit P6 (A) RESPECT OF BUILDING DOOR NO. 65/1316. 65/1317. Exhibit P7 (A) RESPECT OF BUILDING DOOR NO. 65/1317. 65/1318. DATED 22.10.2021. Exhibit P8 (A) THE TRUE COPY OF SPECIAL NOTICE IN RESPECT OF BUILDING DOOR NO. 65/1318.

W.P.(C) No.16984/2020 & Conn. Cases 269 65/1319 DATED 22.10.2021. Exhibit P9 (A) RESPECT OF BUILDING DOOR NO. 65/1319. 65/1320 DATED 22.10.2021. Exhibit P10 (A) RESPECT OF BUILDING DOOR NO. 65/1320.

W.P.(C) No.16984/2020 & Conn. Cases 270 APPENDIX OF WP(C) 5157/2021 TRUE COPY OF PROPERTY TAX RECEIPT NUMBER 19791 DATED 13.2.2020 ISSUED BY 2ND RESPONDENT TO PETITIONER TRUE COPY OF SPECIAL NOTICE NO.11156 DATED 12.1.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER ALONGWITH ITS TRUE ENGLISH TRUE COPY OF ORDER DATED 8.2.2021 IN WPC NO.3094 OF 2021 PASSED BY THIS HON'BLE COURT

W.P.(C) No.16984/2020 & Conn. Cases 271 APPENDIX OF WP(C) 4888/2021 DOOR NOS.67/3258, 67/3259, 67/3260 & 67/3261 FOR RS.22,250/- ISSUED BY THE CORPORATION EXHIBIT P1(A) DOOR NOS.67/3262, 67/3263, 67/3264 & 67/3265 FOR RS.9,149/- ISSUED BY THE CORPORATION EXHIBIT P1(B) DOOR NOS.67/3266, 67/3267, 67/3268 & 67/3269 FOR RS.16,094/- ISSUED BY THE CORPORATION EXHIBIT P1(C) DOOR NOS.67/3270, 67/3271, 67/3272 FOR RS.15,503/- ISSUED BY THE CORPORATION THE CORPORATION FOR DOOR NO.67/3259 AND EXHIBIT P2(A) TRUE COPY OF DEMAND NOTICE DATED 17.01.2021 THE CORPORATION FOR DOOR NO.67/3260 AND EXHIBIT P2(B) THE CORPORATION FOR DOOR NO.67/3262 AND EXHIBIT P2(C) THE CORPORATION FOR DOOR NO.67/3263 AND EXHIBIT P2(D) THE CORPORATION FOR DOOR NO.67/3264 AND

W.P.(C) No.16984/2020 & Conn. Cases 272 EXHIBIT P2(E) THE CORPORATION FOR DOOR NO.67/3259 AND EXHIBIT P2(F) THE CORPORATION FOR DOOR NO.67/3266 AND EXHIBIT P2(G) THE CORPORATION FOR DOOR NO.67/3267. EXHIBIT P2(H) THE CORPORATION FOR DOOR NO.67/3268 AND EXHIBIT P2(I) THE CORPORATION FOR DOOR NO.67/3269 AND EXHIBIT P2(J) THE CORPORATION FOR DOOR NO.67/3270 AND EXHIBIT P2(K) THE CORPORATION FOR DOOR NO.67/3271 AND EXHIBIT P2(L) THE CORPORATION FOR DOOR NO.67/3272 AND EXHIBIT P2(M) TRUE COPY OF DEMAND NOTICE DATED 14.01.2021 RECEIVED BY THE PETITIONER ON 18.01.2021 FROM THE CORPORATION FOR DOOR NO.67/3261 AND

W.P.(C) No.16984/2020 & Conn. Cases 273 APPENDIX OF WP(C) 5573/2023 TRUE COPY OF THE RECEIPT DATED 19.8.2022 ISSUED TO PETITIONER AND MARY THOMAS BY CORPORATION OF KOCHI IN RESPECT OF DOOR NO.67/539 FOR 2022-2023 I HALF TRUE COPY OF THE RECEIPT DATED 19.8.2022 ISSUED TO PETITIONER AND MARY THOMAS BY CORPORATION OF KOCHI IN RESPECT OF DOOR NO.67/540 FOR 2022-2023 II HALF TRUE COPY OF SAID SPECIAL NOTICE DATED 30/1/2023 WITH RESPECT TO BUILDING NO.67/539 ISSUED TO MARY THOMAS & PETITIONER BY THE TRUE COPY OF SAID SPECIAL NOTICE DATED 30/1/2023 WITH RESPECT TO BUILDING NO.67/540 ISSUED TO MARY THOMAS & PETITIONER BY THE 21.12.2021 IN WRIT PETITION (C) NO.29699/2021 OF THE HON’BLE HIGH COURT OF KERALA

W.P.(C) No.16984/2020 & Conn. Cases 274 APPENDIX OF WP(C) 5248/2021 CORPORAITON OF SAYED ABDUL KHADER BAFAKYH IN RESPECT OF SHOP NO. 67/4477. CORPORATION OF ALI KANDAPATH IN RESPECT OF SHOP NO. 67/4577. CORPORATION OF ANSARI ABDUL KAREEM IN RESPECT OF SHOP NO. 67/4498. YEAR 2019-20 AND 20-21 ISSUED BY KOCHI MUNICIPAL CORPORATION OF A.K. SHANMUGAN IN RESPECT OF SHOP NO. 67/4609. CORPORATION OF BHAGAVAL SINGHA DEVOM IN RESPECT OF SHOP NO. 67/4562. CORPORATION OF CK BHAMA IN RESPECT OF SHOP NO. 67/4469. CORPORATION OF DAVIS JOHNY IN RESPECT OF SHOP NO.67/4502. CORPORATION OF PRINCY TRAVELS IN RESPECT OF SHOP NO.67/4627. CORPORATION OF CA JOSE IN RESPECT OF SHOP NO.67/4458.

W.P.(C) No.16984/2020 & Conn. Cases 275 CORPORATION OF PJ JAMES IN RESPECT OF SHOP NO. 67/4667. CORPORATION OF KK KHALID IN RESPECT OF SHOP NO.67/4482. CORPORATION OF ILLIAS KB IN RESPECT OF SHOP NO.67/4476. CORPORATION OF TM IJAD IN RESPECT OF SHOP NO.67/4508. CORPORATION OF MAHIJA MUNAVAR IN RESPECT OF SHOP NO.67/4558. CORPORATION OF MOHAMMED SALEEM IN RESPECT OF SHOP NO. 67/4513. CORPORATION OF MARIAM VARKEY IN RESPECT OF SHOP NO.67/4457. EXHIBIT P17 CORPORATION OF NANDAKUMAR MENON IN RESPECT OF SHOP NO.67/4464. EXHIBIT P18 CORPORATION OF MN VISWANATHAN IN RESPECT OF SHOP NO. 67/4509. EXHIBIT P19 YEAR 2017-18 AND 2018-19 ISSUED BY KOCHI MUNICIPAL CORPORATION OF NORBERT D SILVA IN RESPECT OF SHOP NO. 67/4592.

W.P.(C) No.16984/2020 & Conn. Cases 276 EXHIBIT P20 CORPORATION OF P.K.KURIAN IN RESPECT OF SHOP NO. 67/4623. EXHIBIT P21 CORPORATION OF TC JOSEPH IN RESPECT OF SHOP NO.67/4486. EXHIBIT P22 CORPORATION OF KA FRANCIS IN RESPECT OF SHOP NO.67/4474. EXHIBIT P23 CORPORATION OF CK ABDUL KHADER. EXHIBIT P24 CORPORATION OF GLORIYA JK IN RESPECT OF SHOP NO.67/4506. EXHIBIT P25 CORPORATION OF SHAHANA IN RESPECT OF SHOP NO.67/4517. EXHIBIT P26 CORPORATION OF VKM RAHIM IN RESPECT OF SHOP NO 67/4607. EXHIBIT P27 TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT DATED 06.03.2019. EXHIBIT P28 22.12.2020. EXHIBIT P29 23.10.2020. EXHIBIT P30 TRUE COPY OF THE LETTER DATED 11.12.2020 ISSUED BY THE CORPORATION. EXHIBIT P31 25.10.2018 IN WPC NO 34747/18.

W.P.(C) No.16984/2020 & Conn. Cases 277 EXHIBIT P32 TRUE COPY OF THE LETTER DATED 08.10.2020 ISSUED BY COCHIN MUNICIPAL CORPORATION. EXHIBIT P33 TRUE PHOTOCOPY OF THE NOTICE DATED 05.10.2020 OF THE 3RD RESPONDENT. EXHIBIT P34 THE TRUE PHOTOCOPY OF THE REPRESENTATION BEFORE THE 1ST AND 2ND RESPONDENT. EXHIBIT P35 TRUE PHOTOCOPY OF THE LETTER HEAD OF THE ASSOCIATION IN WHICH EXECUTIVE COMMITTEE MEMBERS LIST AND NUMBER OF MEMBERS ARE MENTIONED.

W.P.(C) No.16984/2020 & Conn. Cases 278 APPENDIX OF WP(C) 5873/2023 TRUE COPY OF THE RECEIPT IN RESPECT OF BUILDING NO.62/6695 UPTO 2021-22 REMITTED ON 11.03.2022. TRUE COPY OF THE LETTER NO.ISO/CER6/ DATED 19.10.2022 OF THE CORPORATION OF COCHIN FORWARDING THE DEMAND NOTICES DATED 11.10.2022 TRUE COPY OF DEMAND NOTICE DATED 11.10.2022 FOR THE FIRST HALF OF 2016-17 ISSUED BY THE 11.10.2022 FOR THE FIRST HALF OF 2016-17 TO THE 2ND HALF OF 2022-23 ISSUED BY THE 1ST TRUE COPY OF APPEAL DATED 2-11-2022 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT ALONG WITH THE ACKNOWLEDGMENT OF THE SAME TRUE COPY OF THE ORDER NO.ISO/CER.6/38553/22 DATED 12-1-2023 ISSUED BY THE 3RD RESPONDENT TRUE COPY OF THE JUDGMENT DATED 16.03.2017 IN W.P.(C).NO.8942/2017 OF THIS HON'BLE COURT TRUE COPY OF THE JUDGMENT DATED 11.06.2021 IN W.P.(C).NO.11527/2021 OF THIS HON'BLE COURT TRUE COPY OF THE JUDGMENT DATED 28.11.2022 IN W.P.(C).NO.31145/2013 OF THIS HON'BLE COURT

W.P.(C) No.16984/2020 & Conn. Cases 279 APPENDIX OF WP(C) 5235/2021 DOOR NO.66/3374 OF THE GROUND FLOOR ISSUED BY THE RESPONDENT DATED 26.05.2020 DOOR NO.66/3375 OF THE FIRST FLOOR ISSUED BY THE RESPONDENT DATED 26.05.2020 DOOR NO.66/3376 OF THE GROUND SECOND ISSUED BY THE RESPONDENT DATED 26.05.2020 SERVED ON THE PETITIONER FOR DOOR NO.66/3374 SERVED ON THE PETITIONER FOR DOOR NO.66/3375 SERVED ON THE PETITIONER FOR DOOR NO.66/3376

W.P.(C) No.16984/2020 & Conn. Cases 280 APPENDIX OF WP(C) 5947/2023 NO. 39/1556 NO. 39/1557 NO. 39/1558 Exhibit P1(c) NO. 39/1559 Exhibit P1(d) NO. 39/1560 Exhibit P1(e) NO. 39/1561 BEARING NO. 39/1556 ExhibitP2(a) BEARING NO. 39/1557 BEARING NO. 39/1558 BEARING NO. 39/1559 BEARING NO. 39/1560

W.P.(C) No.16984/2020 & Conn. Cases 281 BEARING NO. 39/1561 TAX RECEIPT 01.09.2016 FOR THE YEAR 2016-2017 FIRST HALF FOR THE BUILDING BEARING NO. 62/2339 Exhibit P4(b) Exhibit P4(c) Exhibit P4(d) Exhibit P4(e)

W.P.(C) No.16984/2020 & Conn. Cases 282 Exhibit P5(d) Exhibit P5(e) Exhibit P6(b) Exhibit P6(c) Exhibit P6(d) Exhibit P6(e)

W.P.(C) No.16984/2020 & Conn. Cases 283 Exhibit P7(b) Exhibit P7(c) Exhibit P7(d) Exhibit P7(e) Exhibit P8(a) Exhibit P8(b) Exhibit P8(c) Exhibit P8(d) Exhibit P8(e)

W.P.(C) No.16984/2020 & Conn. Cases 284 Exhibit P9(a) Exhibit P9(b) Exhibit P9(c) Exhibit P9(d) Exhibit P9(e) Exhibit P10(a) Exhibit P10(b) Exhibit P10(c) Exhibit P10(d) Exhibit P10(e)

W.P.(C) No.16984/2020 & Conn. Cases 285 Exhibit P11(a) Exhibit P11(b) Exhibit P11(c) TAX RECEIPT DATED 9.11.2020 FOR THE YEAR Exhibit P11(d) NO.62/2340 Exhibit P11(e) NO.62/2341 Exhibit P12(a) Exhibit P12(b) Exhibit P12(c) Exhibit P12(d) Exhibit P12(e) Exhibit P13(a) TAX RECEIPT DATED 6.09.2021FOR THE YEAR 2021-

W.P.(C) No.16984/2020 & Conn. Cases 286 62/2337 Exhibit P13(b) Exhibit P13(c) TAX RECEIPT DATED 16.09.2021 FOR THE 2021- 62/2339 Exhibit P13(d) TAX RECEIPT DATED 6.09.2021FOR THE YEAR 2021- 62/2340 ExhibitP13(e) Exhibit P14(a) Exhibit P14(b) Exhibit P14(c) Exhibit P14(d) Exhibit P14(e) Exhibit P15(a)

W.P.(C) No.16984/2020 & Conn. Cases 287 Exhibit P15(b) Exhibit P15(c) TAX RECEIPT DATED 26.08.2022 FOR THE 2022- 2023 FIRST HALF FOR THE BUILDING BEARING NO.62/2339 Exhibit P15(d) Exhibit P15(e) TO BUILDING NO. 62/2336 TO BUILDING NO. 62/2337 TO BUILDING NO. 62/2338 TO BUILDING NO. 62/2339 TO BUILDING NO. 62/2340 TO BUILDING NO. 62/2341 RESPONDENT EXHIBITS Exhibit R1 (i) True copy of GO (MS) No. 33/15/LSGF dated 18- 02-2015 Exhibit R1 (j) True copy of GO (MS) No. 144/15/LSGD dated 27-04-2015 Exhibit R1 (k) True copy of resolution no: 267 dated 01-10- 2015 of 1st respondent Exhibit R1 (a) True copy of the GO(A)17/2011 LSGD dated 14-

W.P.(C) No.16984/2020 & Conn. Cases 288 01-2011 issued by Government of Kerala in accordance with provisions of Section 233(2) of the Act 1994 Exhibit R1(b) True copy of resolution No.63/2011 passed by the council of 1st respondent dated 01-08- 2011 Exhibit R1 (e) True copy of final notification dated 27-07- 2013 of the 1st respondent Exhibit R1 (f) True copy of GO(P)100/2013/LSGD dated 15-03- 2013 Exhibit R1 (h) True copy of GO (A) (MS) No. 371/2013 dated 02-12-2013 Exhibit R1 (l) True copy of GO (A) No. 36/2015 dated 24-02- 2015 published in Kerala Gazette No. 406 on 25-02-2015 Exhibit R1 (m) True copy of resolution no: 1 dated 25-01- 2017 Exhibit R1 (n) True copy of letter by 1st respondent to 2nd respondent dated 25-02-2017 Exhibit R1 (o) True copy of resolution no: 46 dated 07-02- 2018 of council of 1st respondent Exhibit R1 (p) True copy of public notice dated 17-12-2013 in Form No.1 published in Mathrubhumi News Paper on 24-12-2013 Exhibit R1 (q) True copy of Government Order (Ordinary)540/2019/LSGD dated 06-03-2019 Exhibit R1 (r) True copy of resolution no: 127 dated 24-06- 2019 of council of 1st respondent Exhibit R1 (c) True copy of resolution No.12 dated 16-11- 2011 of council of 1st respondent Exhibit R1 (d) True copy of notification dated 16-11-2011 of 1st respondent intimating property tax revision published in Veekshanam News Paper on 19-11-2011

W.P.(C) No.16984/2020 & Conn. Cases 289 Exhibit R1 (g) True copy of resolution of 1st respondent no: 98 dated 14-06-2013 Exhibit R1(s) TRUE COPY OF EXHIBIT R1(E) PUBLISHED IN KOCHI EDITION OF MATHRUBHUMI NEWSPAPER ON 08.09.2013 Exhibit R1(t) TRUE COPY OF EXHIBIT R1(E) PUBLISHED IN NEW INDIAN EXPRESS NEWSPAPER ,KOCHI LATE NIGHT EDITION ON 08.09.2013 Exhibit R1(u) TRUE COPY OF FORM 7 DATED 13.07.2019 ISSUED TO ONE PHILOMINA AS PER RULE 12 (6) OF KERALA Exhibit R1(v) TRUE COPY OF FORM 7 DATED 13.07.2019 ISSUED TO GCDA AS PER RULE 12 (6) OF KERALA Exhibit R1(w) TRUE COPY OF FORM 5 DATED 03.04.2021 ISSUED TO ONE JOSHY AS PER RULE 12 (1) OF KERALA Exhibit R1(x) TRUE COPY OF FORM 5 DATED 03.09.2021 ISSUED TO ONE XAVIER LATHEESH AND 3 OTHERS AS PER RULE 12 (1) OF KERALA MUNICIPALITY PROPERTY TAX RULES,2011 Exhibit R1(Y) TRUE COPY OF DECISION NO.115 DATED 12-04-2012 OF COUNCIL OF CORPORATION

W.P.(C) No.16984/2020 & Conn. Cases 290 APPENDIX OF WP(C) 6075/2023 13.2.2023 ISSUED BY THE 4TH RESPONDENT DATED 16.9.2022 BEARING BUILDING NO. 64/3472- A 7.12.2021 IN WP(C) NO.27864/2022

W.P.(C) No.16984/2020 & Conn. Cases 291 APPENDIX OF WP(C) 5467/2021 TRUE COPY OF GO(P) NO.17/2011/LSGD DATED 14/01/2011 ALONG WITH ENGLISH TRANSLATION. TRUE COPY OF THE GO(P) NO.100/2013 DATED 15/03/2013 ALONG WITH ENGLISH TRANSLATION. TRUE COPY OF THE GO(A) NO.36/2015 DATED 24/02/2015 ALONG WITH ENGLISH TRANSLATION. TRUE COPY OF GO(MS) NO.144/2015 DATED 27/04/2015 ALONG WITH ENGLISH TRANSLATION. TRUE COPY OF THE GO(MS) NO.358/15/LSGD DATED 16/12/2015 ALONG WITH ENGLISH TRANSLATION. 25/02/2020 ISSUED TO THE 1ST PETITIONER IMAM SALIH FOR HIS BUILDING NO.40/965. 25/02/2020 ISSUED TO THE 1ST PETITIONER IMAM SALIH FOR HIS BUILDING NO.40/966. THEIR BUILDING NO.50/1339 A IN WARD NO. 37/2949. THEIR BUILDING NO.50/1339 B IN WARD NO. 37/2950. EXHIBIT P7(B) THEIR BUILDING NO.50/1339 C IN WARD NO. 37/2951. EXHIBIT P7(C)

W.P.(C) No.16984/2020 & Conn. Cases 292 THEIR BUILDING NO.50/1339 D IN WARD NO. 37/2952. EXHIBIT P7(D) THEIR BUILDING NO.50/1339 E IN WARD NO. 37/2953. EXHIBIT P7(E) THEIR BUILDING NO.50/1339 F IN WARD NO. 37/2954. EXHIBIT P7(F) THEIR BUILDING NO.50/1339 G IN WARD NO. 37/2955. C.T.GEORGE FOR HIS BUILDING NO.39/2330. C.T.GEORGE FOR HIS BUILDING NO.39/2331. EXHIBIT P8(B) C.T.GEORGE FOR HIS BUILDING NO.39/2332. 72/2552. EXHIBIT P9(A) 72/2553. EXHIBIT P9(B) 72/2554. EXHIBIT P9(C)

W.P.(C) No.16984/2020 & Conn. Cases 293 72/2555. EXHIBIT P9(D) 72/2556. EXHIBIT P9(E) 72/2557. EXHIBIT P9(F) 72/2558. HER BUILDING NO.40/1097. EXHIBIT P10(A) HER BUILDING NO.40/1102.. EXHIBIT P10(B) HER BUILDING NO.40/1103. EXHIBIT P10(C) HER BUILDING NO.40/1104. EXHIBIT P10(D) HER BUILDING NO.40/1105. EXHIBIT P10(E) HER BUILDING NO.40/1098. EXHIBIT P10(F) HER BUILDING NO.40/1100. EXHIBIT P10(G)

W.P.(C) No.16984/2020 & Conn. Cases 294 HER BUILDING NO.40/1100. EXHIBIT P10(H) HER BUILDING NO.40/1101. 21/01/2020 ISSUED TO THE 7TH PETITIONER GOPALAKRISHNAN FOR HIS BUILDING NO.40/1106. EXHIBIT P11(A) 21/01/2020 ISSUED TO THE 7TH PETITIONER GOPALAKRISHNAN FOR HIS BUILDING NO.40/1107. TRUE COPY OF THE TEMPLATE CONSISTING OF ENGLISH TRANSLATION OF THE DEMAND NOTICES. 19/02/2020 IN WPC NO.2169/2020 PASSED BY THIS HON'BLE COURT. TRUE COPY OF THE RESOLUTION DATED 17/02/2021 PASSED BY THE BOARD OF DIRECTORS OF THE 5TH PETITIONER COMPANY.

W.P.(C) No.16984/2020 & Conn. Cases 295 APPENDIX OF WP(C) 6608/2025 A TRUE COPY OF THE SETTLEMENT DEED NO. 4798/2002 A TRUE COPY OF THE ORDER NO.SYP1/4650/5/2021 DATED 05.11.2021 ISSUED BY THE 2ND RESPONDENT A TRUE COPY OF THE MEMORANDUM OF APPEAL IN APPEAL NO. 620 OF 2021 BEFORE THE TRIBUNAL FOR LOCAL SELF GOVERNMENT INSTITUTIONS, THIRUVANANTHAPURAM A TRUE COPY OF THE ORDER DATED 06.12.2021 OF THE TRIBUNAL FOR LOCAL SELF GOVERNMENT INSTITUTIONS IN I.A. NO. 1282/2021 IN APPEAL NO. 620 OF 2021 A TRUE COPY OF THE NOTICE NO. SYR1/6893/2021 DATED 30.12.2021 ISSUED BY THE REVENUE OFFICER, PALLURUTHY ZONAL OFFICE, COCHIN A TRUE COPY OF I.A. NO. 1765/2022 FILED BY THE 1ST PETITIONER IN APPEAL NO. 620/2021 ON THE FILES OF THE TRIBUNAL FOR LOCAL SELF GOVERNMENT INSTITUTIONS A TRUE COPY OF THE ORDER DATED 23.06.2021 OF THE TRIBUNAL FOR LOCAL SELF GOVERNMENT INSTITUTIONS IN I.A. NO. 1765/2022 IN APPEAL NO. 620 OF 2021 RESPECT OF SHOP ROOM NO. 21/776 RESPECT OF SHOP ROOM NO. 21/777 RESPECT OF SHOP ROOM NO. 21/778

W.P.(C) No.16984/2020 & Conn. Cases 296 RESPECT OF SHOP ROOM NO. 21/779 DATED 13.08.2024 FOR THE YEAR 2024-25 IN RESPECT OF SHOP ROOM NO. 21/776 NO. 777/A/UA (OLD NO. 19/469) NO. 777/A1/UA (OLD NO. 19/470 NO. 777/A2/UA (OLD NO. 19/471) NO. 777/A3/UA (OLD NO. 19/472)

W.P.(C) No.16984/2020 & Conn. Cases 297 APPENDIX OF WP(C) 7600/2022 TRUE COPY OF THE TAX RECEIPT DATED 20-02-2021 SHOWING THE REMITTANCE OF PROPERTY TAX BY THE PETITIONER WITH THE 3RD RESPONDENT BUILDING NO 65/561 BUILDING NO. 65/563 BUILDING NO. 65/564 TRUE COPY OF THE INTERIM ORDER IN W.P(C) NO. 5248/2021 PASSED BY THIS COURT.

W.P.(C) No.16984/2020 & Conn. Cases 298 APPENDIX OF WP(C) 6656/2021 BUILDING NO.66/368 AND 66/369 DATED 10.2.2021 BUILDING NO.66/370 AND 66/373, DATED 10.2.2021 ISSUED BY THE 1ST RESPONDENT. BUILDING NO.66/371 DATED 11.2.2021 ISSUED BY BUILDING NO.66/372 DATED 11.2.2021 ISSUED BY BUILDING NO.66/374 DATED 11.2.2021 ISSUED BY BUILDING NO.66/375 DATED 10.2.2021 ISSUED BY BUILDING NO.66/376 DATED 11.2.2021 ISSUED BY 12.2.2021 IN RESPECT OF BUILDING NO.66/376 EXHIBIT P8 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT P8 THE DEMAND NOTICE DATED 12.2.2021 IN RESPECT OF BUILDING NO.66/375 EXHIBIT P9 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT P 9 NO.66/374 DATED 12.2.2021 EXHIBIT P10 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT P10 THE DEMAND NOTICE DATED 12.2.2021 ISSUED IN

W.P.(C) No.16984/2020 & Conn. Cases 299 RESPECT OF BUILDING NO.66/370 EXHIBIT P11 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT P11 NO.66/373 DATED 12.2.2021 EXHIBIT P12 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT P12 NO.66/372 DATED 12.2.2021 EXHIBIT P13 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT P13 NO.66/371 DATED 12.2.2021 EXHIBIT P14 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT P14 NO.66/369 DATED 12.2.2021 EXHIBIT P15 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT P15 THE DEMAND NOTICE DATED 12.2.2021 ISSUED IN RESPECT OF BUILDING NO.66/368 EXHIBIT P16 (A) TRUE ENGLISH TRANSLATION OF EXHIBIT P16

W.P.(C) No.16984/2020 & Conn. Cases 300 APPENDIX OF WP(C) 6356/2021 BUILDING NO.67/10352 DATED 18.08.2020 ISSUED BUILDING NO.67/10353 DATED 18.08.2020 ISSUED 02.02.2021 IN RESPECT OF BUILDING NO.67/10352. EXHIBIT P3(A) TRUE ENGLISH TRANSLATION OF EXHIBIT P3. 02.02.2021 IN RESPECT OF BUILDING NO.67/10353. TRUE ENGLISH TRANSLATION OF EXHIBIT P4.

W.P.(C) No.16984/2020 & Conn. Cases 301 APPENDIX OF WP(C) 6396/2021 BUILDING NO.66/6429, DATED 24/2/2021 ISSUED BUILDING 66/6430, DATED 24/2/2021 ISSUED BY BUILDING 66/64311 DATED 24/2/2021 ISSUED BY BUILDING 66/64321 DATED 24/2/2021 ISSUED BY IN RESPECT OF BUILDING NO.66/6429. TRUE ENGLISH TRANSLATION OF EXHIBIT P5. IN RESPECT OF BUILDING NO.66/6430. TRUE ENGLISH TRANSLATION OF EXHIBIT P6. IN RESPECT OF BUILDING NO.66/6431. TRUE ENGLISH TRANSLATION OF EXHIBIT P7. IN RESPECT OF BUILDING NO.66/6432. TRUE ENGLISH TRANSLATION OF EXHIBIT P8.

W.P.(C) No.16984/2020 & Conn. Cases 302 APPENDIX OF WP(C) 8000/2022 DOOR NO:66/6548 ISSUED BY THE RESPONDENT DOOR NO:66/6549 ISSUED BY THE RESPONDENT DOOR NO:66/6550 ISSUED BY THE RESPONDENT DOOR NO:66/6551 ISSUED BY THE RESPONDENT DOOR NO:66/6552 ISSUED BY THE RESPONDENT DOOR NO:66/6553 ISSUED BY THE RESPONDENT DATED 09/11/2020 FOR THE BUILDING BEARING DOOR NO:66/6554 ISSUED BY THE RESPONDENT DATED 09/11/2020 FOR THE BUILDING BEARING DOOR NO:66/6555 ISSUED BY THE RESPONDENT DATED 30/03/20221 FOR THE BUILDING BEARING DOOR NO.66/6556 ISSUED BY THE RESPONDENT. DATED 20/11/2020 FOR THE BUILDING BEARING DOOR NO.66/6548 ISSUED BY THE RESPONDENT. ON THE PETITIONER FOR DOOR NO.66/6549 ISSUED

W.P.(C) No.16984/2020 & Conn. Cases 303 ON THE PETITIONER FOR DOOR NO.66/6550 ISSUED ON THE PETITIONER FOR DOOR NO.66/6551 ISSUED PETITIONER FOR DOOR NO.6/6552 ISSUED BY THE PETITIONER FOR DOOR NO.6/6553 ISSUED BY THE PETITIONER FOR DOOR NO.6/6554 ISSUED BY THE PETITIONER FOR DOOR NO.6/6555 ISSUED BY THE PETITIONER FOR DOOR NO.6/6556 ISSUED BY THE

W.P.(C) No.16984/2020 & Conn. Cases 304 APPENDIX OF WP(C) 7996/2022 DATED 23/02/2021 FOR THE BUILDING BEARING DOOR NO.62/3996 ISSUED BY THE RESPONDENT DOOR NO.62/3997 ISSUED BY THE RESPONDENT DOOR NO.62/3998 ISSUED BY THE RESPONDENT DOOR NO.62/3999 ISSUED BY THE RESPONDENT DOOR NO.62/4000 ISSUED BY THE RESPONDENT DOOR NO.62/4001 ISSUED BY THE RESPONDENT DOOR NO.62/4002 ISSUED BY THE RESPONDENT PETITIONER FOR DOOR NO.62/3996 ISSUED BY THE PETITIONER FOR DOOR NO.62/3997 ISSUED BY THE PETITIONER FOR DOOR NO.62/3998ISSUED BY THE

W.P.(C) No.16984/2020 & Conn. Cases 305 PETITIONER FOR DOOR NO.62/3999 ISSUED BY THE PETITIONER FOR DOOR NO.62/4000 ISSUED BY THE PETITIONER FOR DOOR NO.62/4001 ISSUED BY THE PETITIONER FOR DOOR NO.62/4002 ISSUED BY THE

W.P.(C) No.16984/2020 & Conn. Cases 306 APPENDIX OF WP(C) 6890/2021 BUILDING NO.67/6760-A. BUILDING NO.67/6761-A. BUILDING NO.67/6762 A. BUILDING NO.A67/6763-A BUILDING NO.67/6766-A. 30.12.2020 IN RESPECT OF BUILDING NO.67/6760. TRUE ENGLISH TRANSLATION OF EXHIBIT-P6. 30.12.2020 IN RESPECT OF BUILDING NO.67/6761. TRUE ENGLISH TRANSLATION OF EXHIBIT-P7. 30.12.2020 IN RESPECT OF BUILDING NO.67/6762. TRUE ENGLISH TRANSLATION OF EXHIBIT-P8. 30.12.2020 IN RESPECT OF BUILDING NO.67/6763. EXHIBIT P9(A) TRUE ENGLISH TRANSLATION OF EXHIBIT-P9. 30.12.2020 IN RESPECT OF BUILDING NO.67/6755.

W.P.(C) No.16984/2020 & Conn. Cases 307 EXHIBIT P10(A) TRUE ENGLISH TRANSLATION OF EXHIBIT-P 10. TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE STANDING COMMITTEE OF THE IST RESPONDENT ON 18.1.2021. EXHIBIT P11(A) TRUE ENGLISH TRANSLATION OF EXHIBIT P11. TRUE COPY OF THE INTIMATION DATED 18.2.2021 ISSUED BY THE IST RESPONDENT. EXHIBIT P12(A) TRUE ENGLISH TRANSLATION OF EXHIBIT P12.

W.P.(C) No.16984/2020 & Conn. Cases 308 APPENDIX OF WP(C) 6837/2021 BUILDING NO.67/6754-A DATED 18.01.2021 ISSUED BUILDING NO.67/6753-A DATED 18.01.2021 ISSUED BUILDING NO. AND 67/6755-A DATED 18.01.2021 RESPECT OF BUILDING NO.67/6753. TRUE ENGLISH TRANSLATION OF EXHIBIT P4. RESPECT OF BUILDING NO.67/6754. TRUE ENGLISH TRANSLATION IN EXHIBIT P5. RESPECT OF BUILDING NO.67/6755. TRUE ENGLISH TRANSLATION OF EXHIBIT P5. TRUE COPY OF THE APPEAL PREFERRED BY THE PETITIONER BEFORE THE STANDING COMMITTEE OF THE 1ST RESPONDENT ON 05.01.2021. TRUE ENGLISH TRANSLATION OF EXHIBIT P7. TRUE COPY OF THE INTIMATION DATED 18.02.2021 TRUE ENGLISH TRANSLATION OF EXHIBIT P8.

W.P.(C) No.16984/2020 & Conn. Cases 309 APPENDIX OF WP(C) 6820/2021 PAID BY THE PETITIONER FROM FY 2016-17 TILL DATED COLLECTIVELY. 20.10.2020 WITH TRANSLATION. 29.01.2021 WITH TRANSLATION.

W.P.(C) No.16984/2020 & Conn. Cases 310 APPENDIX OF WP(C) 7035/2021 TRUE COPY OF JUDGMENT DATED 11-06-2020 IN WP(C) NO 11370 OF 2020 PASSED BY THIS HON'BLE COURT TRUE COPY OF ORDER NO. K2-2765/20 DATED 28- 01-2021 ISSUED BY THE 1ST RESPONDENT TRUE COPY OF APPLICATION DATED 8-3-2021 UNDER SEC. 6A OF KERALA LAND TAX ACT SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT TRUE COPY OF PETITION FILED BY THE 2ND PETITIONER ON 28-03-2007 BEFORE THE 3RD RESPONDENT AND ENGLISH TRANSLATION TRUE COPY OF PROPERTY TAX PAYMENT RECEIPT DATED 16-08-2019 FOR THE 1ST HALF OF 2019-20 ISSUED BY FIRST RESPONDENT IN FAVOUR OF THE FIRST PETITIONER. TRUE COPY OF THE PROPERTY TAX PAYMENT RECEIPT DATED 18-03-2020 FOR THE 2ND HALF OF THE BUILDING 68/1890 ISSUED BY THE FIRST RESPONDENT IN FAVOUR OF THE FIRST PETITIONER TRUE COPY OF THE DEMAND NOTICE ISSUED TO THE 2ND PETITIONER ON 5-02-2021 IN RESPECT OF BUILDING NO. 68/1892 AND ITS ENGLISH

W.P.(C) No.16984/2020 & Conn. Cases 311 APPENDIX OF WP(C) 7570/2021 TRUE COPY OF PROPERTY TAX RECEIPTS OF IMPUGNED BUILDING NUMBERS DATED 14.03.2020. TRUE COPY OF THE KERALA GOVERNMENT ORDER DIRECTING LOCAL BODIES TO ENHANCE TAX RETROSPECTIVELY DATED 06.03.2019. TRUE COPY OF THE DEMAND NOTICE ISSUED BY R2 DEMANDING ENHANCED TAX DUES FROM 2016-2017 DATED 08.03.2021. TRUE COPY OF PETITIONERS' REQUEST TO R1 PRAYING FOR RECONSIDERATION OF ENHANCEMENT AND REASSESSMENT OF BUILDING TAX AS PER KERALA MUNICIPALITIES ACT AND RULES. TRUE COPY OF THE INTERIM ORDER OF THIS HONOURABLE COURT IN WPC 5248/2021 DATED 01.03.2021.

W.P.(C) No.16984/2020 & Conn. Cases 312 APPENDIX OF WP(C) 8662/2023 BUILDING NO. 64/3498 ISSUED BY THE 1ST 10.02.2023 IN RESPECT OF BUILDING NO. 64/3498

W.P.(C) No.16984/2020 & Conn. Cases 313 APPENDIX OF WP(C) 9041/2025 TRUE COPY OF THE TAX RECEIPT NO.0029433 DATED TAX OF ROOM NO.67/1120 OWNED BY THE 1ST TRUE COPY OF THE TAX RECEIPT NO.0029434 DATED TAX OF ROOM NO.67/1121 OWNED BY THE 1ST TRUE COPY OF THE TAX RECEIPT NO.0029435 DATED TAX OF ROOM NO.67/1122 OWNED BY THE 1ST THE BUILDING BEARING DOOR NO.67/1123 DATED 13/02/2019 ISSUED TO THE 2ND PETITIONER. THE BUILDING BEARING DOOR NO.67/1124 DATED 13/02/2019 ISSUED TO THE 2ND PETITIONER THE BUILDING BEARING DOOR NO.67/1120 DATED THE BUILDING BEARING DOOR NO.67/1121 DATED THE BUILDING BEARING DOOR NO.67/1122 DATED THE BUILDING BEARING DOOR NO.67/1123 DATED 22/02/2024 ISSUED TO THE 2ND PETITIONER

W.P.(C) No.16984/2020 & Conn. Cases 314 THE BUILDING BEARING DOOR NO.67/1124 DATED 22/02/2024 ISSUED TO THE 2 ND PETITIONER NO.67/1120 DATED 13/05/2024 ISSUED TO THE 1ST NO.67/1121 DATED NIL ISSUED TO THE 1 ST NO.67/1122 DATED 13/05/2024 ISSUED TO THE 1ST NO.67/1123 DATED 13/05/2024 ISSUED TO THE 2 ND PETITIONER NO.67/1124 DATED 13/05/2024 ISSUED TO THE 2ND THE COPY OF THE INTERIM ORDER DATED 11/9/2024 IN W.P.(C) NO.32247/2024

W.P.(C) No.16984/2020 & Conn. Cases 315 APPENDIX OF WP(C) 8994/2023 TAX RECEIPT IN RESPECT OF BUILDING NO. 64/3493 DATED 29.9.2022 ISSUED BY THE 1ST TAX RECEIPT IN RESPECT OF BUILDING NO. 64/3495 DATED 29.9.2022 ISSUED BY THE 1ST 10.02.2023 IN RESPECT OF BUILDING NO. 64/3495 25.02.2023 IN RESPECT OF BUILDING NO. 64/3493

W.P.(C) No.16984/2020 & Conn. Cases 316 APPENDIX OF WP(C) 10169/2022 TRUE COPY OF THE TAX RECEIPT NO. 8764 DATED TAX OF ROOM NO. 65/568 BY THE PETITIONER WITH TRUE COPY OF THE TAX NO. 8766 DATED TAX OF ROOM NO. 65/569 BY THE PETITIONER WITH TRUE COPY OF THE TAX RECEIPT NO. 8767 DATED TAX OF ROOM NO. 65/570 BY THE PETITIONER WITH TRUE COPY OF THE TAX RECEIPT NO. 8789 DATED TAX OF ROOM NO. 65/592 BY THE PETITIONER WITH TRUE COPY OF THE TAX RECEIPT NO. 8790 DATED TAX OF ROOM NO. 65/593 BY THE PETITIONER WITH TRUE COPY OF THE TAX RECEIPT NO. 8792 DATED TAX OF ROOM NO. 65/596 BY THE PETITIONER WITH TRUE COPY OF THE TAX RECEIPT NO. 8795 DATED TAX OF ROOM NO. 65/599 BY THE PETITIONER WITH

W.P.(C) No.16984/2020 & Conn. Cases 317 TRUE COPY OF THE TAX RECEIPT NO. 8796DATED TAX OF ROOM NO. 65/600 BY THE PETITIONER WITH TRUE COPY OF THE TAX RECEIPT NO. 8797 DATED TAX OF ROOM NO. 65/601 BY THE PETITIONER WITH TRUE COPY OF THE TAX RECEIPT NO. 01/121010106093 DATED 29.07.2021 SHOWING THE REMITTANCE OF PROPERTY TAX OF ROOM NO. 65/602 BY THE PETITIONER WITH THE 3RD RESPONDENT TILL THE 1ST HALF OF THE ASSESSMENT YEAR 2021-2022. TRUE COPY OF THE TAX RECEIPT NO. 8798 DATED TAX OF ROOM NO. 65/603 BY THE PETITIONER WITH TRUE COPY OF THE TAX RECEIPT NO. 8799 DATED TAX OF ROOM NO. 65/604 BY THE PETITIONER WITH TRUE COPY OF THE TAX RECEIPT NO. 8800 DATED TAX OF ROOM NO. 65/605 BY THE PETITIONER WITH 65/568. 65/569.

W.P.(C) No.16984/2020 & Conn. Cases 318 65/570. 65/592. 65/593. 65/596. 65/599. 65/600. 65/601. 65/602. 65/603. 1.4.2016 FOR THE ROOM BEARING DOOR NO. 65/604

W.P.(C) No.16984/2020 & Conn. Cases 319 1.4.2016 FOR THE ROOM BEARING DOOR NO. 65/605 TRUE COPY OF THE INTERIM ORDER IN WP(C) NO. 5248/2021 PASSED BY THIS HON'BLE COURT.

W.P.(C) No.16984/2020 & Conn. Cases 320 APPENDIX OF WP(C) 9561/2025 TRUE COPY OF THE OCCUPANCY CERTIFICATE AS PERMIT NO-MOP2/COC/781/2013 DATED 22.11.2013 FOR BUILDING NO-61/2965 DATED 14.02.2022 FOR BUILDING NO-61/2966 DATED 14.02.2022 TRUE COPY OF THE REMITTANCE RECEIPT FOR BUILDING NO-61/2965 DATED 14.02.2022 ISSUED BY THE RESPONDENT NO-4 TRUE COPY OF THE REMITTANCE RECEIPT FOR BUILDING NO-61/2966 DATED 14.02.2022 ISSUED BY THE RESPONDENT NO-4 BUILDING BEARING NO-61/2965 DATED 16.02.2023 BUILDING BEARING NO-61/2966 DATED 16.02.2023 BUILDING BEARING NO-61/2965 AND 61/2966 DATED 25.03.2024 TRUE COPY OF THE DEMAND NOTICE BEARING NO- 40169010082637 DATED 16.10.2024 ISSUED BY THE TRUE COPY OF THE DEMAND NOTICE BEARING NO- 40169010082638DATED 16.10.2024 ISSUED BY THE 23.10.2024 MADE BY THE PETITIONER BEFORE TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE RESPONDENT NO-4 DATED

W.P.(C) No.16984/2020 & Conn. Cases 321 25.10.2024 TRUE COPY OF THE RECEIPT WITH INWARD NUMBER- 2717929 DATED 28.10.2024 ISSUED BY PORTAL

W.P.(C) No.16984/2020 & Conn. Cases 322 APPENDIX OF WP(C) 9346/2021 THE YEAR 2020-21 ISSUED BY KOCHI MUNICIPAL CORPORATION NO.67/6190 DATED 27.04.2020 WITH NO.0157002. THE YEAR 2020-21 ISSUED BY KOCHI MUNICIPAL CORPORATION IN RESPECT OF SHOP NO.67/6188 DATED 27.04.2020 WITH NO.0157000. THE TRUE COPY OF THE BUILDING TAX FOR BUILDING NO.67/6188-A WITH NO.0157001 DATED 27.04.2020 OF KOCHI MUNICIPAL CORPORATION. THE TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT DATED 06.03.2019. THE TRUE COPY OF THE OBJECTION SUBMITTED BY THE PETITIONER BEFORE THE CORPORATION. THE TRUE COPY OF THE APPEAL DATED 19.05.2011. THE TRUE COPY OF THE ORDER DATED 29.06.2011. THE TRUE COPY OF THE RTI REPLY GIVEN BY THE COCHIN CORPORATION IN THIS REGARD DATED 08.10.2020. 25.10.2018 IN WPC NO.34747/18. 01.03.2021 IN WPC 5248/2021. THE TRUE PHOTO COPY OF THE REPRESENTATION BEFORE THE RESPONDENTS DATED 22.03.2021.

W.P.(C) No.16984/2020 & Conn. Cases 323 APPENDIX OF WP(C) 10558/2022 TRUE COPY OF THE RECEIPT DATED 24/5/2020 DOOR NO.66/1631. TRUE COPY OF SPECIAL NOTICE DT. 21/3/2022 DEMANDING ARREARS OF PROPERTY TAX FROM 2016 1ST HALF YEAR IN RESPECT OF DOOR NO.66/1631. 21/12/2021 IN WRIT PETITION NO.29699/2021 OF THIS HON'BLE COURT.

W.P.(C) No.16984/2020 & Conn. Cases 324 APPENDIX OF WP(C) 10041/2023 A TRUE COPY OF THE TAX RECEIPT IN RESPECT OF BUILDING NO. 66/5597 DATED 27.09.2023 ISSUED BY THE 1ST RESPONDENT . A TRUE COPY OF THE DEMAND NOTICE DATED 14.03.2023 IN RESPECT OF BUILDING NO. 66/5597

W.P.(C) No.16984/2020 & Conn. Cases 325 APPENDIX OF WP(C) 8809/2021 NO.66/4149 DATED 01/04/2020. NO.66/4150 DATED 01/04/2020. NO.66/4151 DATED 01/04/2020. NO.66/4152 DATED 01/04/2020. NO.66/4153 DATED 01/04/2020. NO.66/4154 DATED 01/04/2020. THE COPY OF THE INTERIM ORDER IN W.P.(C) 5248/2021 DATED 01/03/2021.

W.P.(C) No.16984/2020 & Conn. Cases 326 APPENDIX OF WP(C) 10658/2023 A TRUE COPY OF THE POWER OF ATTORNEY ISSUED IN FAVOR OF HIS SON DATED 5.5.2004 1.3.2023 ISSUED BY THE 4TH RESPONDENT DATED APRIL 2022 BEARING BUILDING NO. 64/346

W.P.(C) No.16984/2020 & Conn. Cases 327 APPENDIX OF WP(C) 10729/2023 Exhibit P1(c) Exhibit P1 (d)

W.P.(C) No.16984/2020 & Conn. Cases 328 Exhibit P3 (a) Exhibit P3 (d) Exhibit P4(b) Exhibit P4(c) Exhibit P4(d) TRUE COPY OF THE RECEIPT DATED 26-9-2018 FOR Exhibit P5 (a)

W.P.(C) No.16984/2020 & Conn. Cases 329 Exhibit P5(d) Exhibit P6(b) Exhibit P6(c) Exhibit P6(d) Exhibit P7(b) Exhibit P7(c) Exhibit P7(d)

W.P.(C) No.16984/2020 & Conn. Cases 330 Exhibit P8 (a) Exhibit P8(b) Exhibit P8(c) Exhibit P8(d) Exhibit P9(a) Exhibit P9(b) Exhibit P9(c) Exhibit P9(d) Exhibit P10 (a) Exhibit P10(b)

W.P.(C) No.16984/2020 & Conn. Cases 331 Exhibit P10(c) Exhibit P10(d) Exhibit P11(a) Exhibit P11(b) Exhibit P11(c) Exhibit P11(d) Exhibit 12 (a) Exhibit P12(b) Exhibit P12 (c) Exhibit P12(d)

W.P.(C) No.16984/2020 & Conn. Cases 332 TRUE COPY OF THE RECEIPTS DATED 28-9-2022 FOR Exhibit P13 (a) Exhibit P13 (b) Exhibit P13 (c) Exhibit P13 (d) TRUE COPY OF THE RECEIPTS DATED 28-9-2022 FOR NO. 68/3286, Exhibit P14 (a) NO. 68/3288 Exhibit P14 (b) NO. 68/3289 Exhibit P14(c) NO. 68/3290 TRUE COPY OF THE ELECTRONIC PAYMENT PORTAL OF LOCAL-SELF GOVERNMENT DEPARTMENT, KERALA GOVERNMENT

W.P.(C) No.16984/2020 & Conn. Cases 333 APPENDIX OF WP(C) 10873/2023 A TRUE COPY OF THE GO NO. 540/2019/LSGD DATED 6.3.2019 23.3.2023 AGAINST BUILDING BEARING NOS 64/1364 &64/1365 ISSUED BY THE 4TH RESPONDENT DATED 8.3.2022 BEARING BUILDING NOS. 64/1364 & 64/1365 ExhibitP4

W.P.(C) No.16984/2020 & Conn. Cases 334 APPENDIX OF WP(C) 9305/2021 CORPORATION OF JOSEPH P.KURIAN IN RESPECT OF SHOP NO.66/1710. CORPORATION OF SHEELA KURIAN IN RESPECT OF SHOP NO.66/1711. KURIAN IN RESPECT OF SHOP NO.66/1712. KURIAN IN RESPECT OF SHOP NO.66/1715. KURIAN IN RESPECT OF SHOP NO.66/1716. THE TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT DATED 06.03.2019 ALONG WITH TRANSLATION. THE TRUE COPY OF THE RTI REPLY GIVEN BY THE COCHIN CORPORATION IN THIS REGARD DATED 08.10.2020 ALONG WITH TRANSLATION. 25.10.2018 IN WPC 34747/18. 01.03.2021 IN WPC 5248/2021. 27.02.2021 OF THE 3RD RESPONDENT OF SHOP NO.66/1710 ALONG WITH TRANSLATION.

W.P.(C) No.16984/2020 & Conn. Cases 335 29.02.2021 OF THE 3RD RESPONDENT OF SHOP NO.66/1711 ALONG WITH TRANSLATION. 30.02.2021 OF THE 3RD RESPONDENT OF SHOP NO.66/1712 ALONG WITH TRANSLATION. 25.01.2021 OF THE 3RD RESPONDENT OF SHOP NO.66/1715 ALONG WITH TRANSLATION. 25.01.2021 OF THE 3RD RESPONDENT OF SHOP NO.66/1716 ALONG WITH TRANSLATION. THE TRUE PHOTOCOPY OF THE REPRESENTATION BEFORE THE 2ND AND 4TH RESPONDENT.

W.P.(C) No.16984/2020 & Conn. Cases 336 APPENDIX OF WP(C) 12386/2022 BUILDING BEARING C.C.NO.69/3139. BUILDING BEARING C.C.NO.69/3140. BUILDING BEARING C.C.NO.69/3141. BUILDING BEARING C.C.NO.69/3142. BUILDING BEARING C.C.NO.69/3143. BUILDING BEARING C.C.NO.69/3144. BUILDING BEARING C.C.NO.69/3145.

W.P.(C) No.16984/2020 & Conn. Cases 337 APPENDIX OF WP(C) 11142/2023 A TRUE COPY OF THE SPECIAL NOTICE DATED NIL FOR ROOM NO. 65/3389 FOR A TOTAL AMOUNT OF RS. 17,325 FOR THE 09.03.2023 ISSUED BY THE 3RD RESPONDNET TRUE COPY OF THE RECEIPT DATED 22.09.2020 (1ST HALF) A TRUE COPY OF THE SPECIAL NOTICE NO. 635 DATED NIL FOR ROOM NO. 65/3390 FOR A TOTAL AMOUNT OF RS. 51975/- FOR THE FOR A TOTAL AMOUNT OF RS. 17,325 FOR THE A TRUE COPY OF THE ARREAR DEMAND NOTICE DATED 09.03.2023 WITH RESPECT ROOMS NO. 65/3390 FOR A TOTAL AMOUNT OF RS. 25,200/- FOR THE A TRUE COPY OF THE RECEIPT DATED 08.06.2020

W.P.(C) No.16984/2020 & Conn. Cases 338 A TRUE COPY OF THE SPECIAL NOTICE NO. 636 DATED NIL FOR ROOM NO. 65/3391 FOR A TOTAL AMOUNT OF RS. 37,800 FOR THE FOR A TOTAL AMOUNT OF RS. 12600/- FOR THE 09.03.2023 FOR A TOTAL AMOUNT OF RS. 1,10,408/- FOR THE A TRUE COPY OF THE RECEIPT DATED 08.06.2020 A TRUE COPY OF THE SPECIAL NOTICE NO. 637 DATED NIL FOR ROOM NO. 65/3392 FOR A TOTAL AMOUNT OF RS. 1,65,611 FOR THE FOR A TOTAL AMOUNT OF RS. 55,304 FOR THE A TRUE COPY OF THE REPRESENTATIONS DATED 20.03.2023 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT A TRUE COPY OF THE INTERIM ORDER IN WP© NO. 12743/2022 DATED 06.04.2022

W.P.(C) No.16984/2020 & Conn. Cases 339 APPENDIX OF WP(C) 11156/2023 04/12102109234 DATED 04/02/22 FOR THE PERIOD 2021 -22 WITH RESPECT BUILDING NO.C.C. 69/754 04/12102109235 DATED 04/02/22 FOR THE PERIOD 2021 -22 WITH RESPECT BUILDING NO.C.C. 69/755 04/12102109236 DATED 04/02/2022 FOR THE PERIOD 2021 -22 WITH RESPECT BUILDING NO.C.C. 69/756 ISSUED BY THE RESPONDENT TRUE COPY OF THE PROPERTY TAX RECEIPTNO. 04/12102109237 DATED 04/02/22 FOR THE PERIOD 2021 -22 WITH RESPECT BUILDING NO.C.C. 69/757 RS.12,163/- ISSUED BY THE RESPONDENT FOR BUILDING NO.C.C. 69/754. RS.19,152/- ISSUED BY THE RESPONDENT FOR BUILDING NO.C.C. 69/755. 27/2/2023 DEMANDING TAX ARREARS OF RS.6,653/- ISSUED BY THE RESPONDENT FOR BUILDING NO.C.C. 69/756. RS.10,263/- ISSUED BY THE RESPONDENT FOR BUILDING NO.C.C. 69/757. 2022 PASSED IN W.P.[C] NO.846 OF 2022

W.P.(C) No.16984/2020 & Conn. Cases 340 APPENDIX OF WP(C) 12743/2022 THE TRUE COPY OF THE CERTIFICATE OF REGISTRATION OF THE PETITIONER SOCIETY. THE LIST OF MEMBERS OF THE PETITIONER SOCIETY. DR.KURUVILA SAKKARIA DATED 7/12/2021. 29/8/2016 IN W.P.(C) NO.19042/2015 ON THE FILES OF THIS HONOURABLE COURT.

W.P.(C) No.16984/2020 & Conn. Cases 341 APPENDIX OF WP(C) 11578/2023 ARREARS OF PROPERTY TAX NO. 46446 DATED 18.03.2023 FOR ROOM NO. 41/2092 (OLD DOOR NO.33/2168 D2) ISSUED BY THE 4TH RESPONDENT ARREARS OF PROPERTY TAX NO. 46439 DATED 18.03.2023 FOR ROOM NO. 41/2085 ( OLD DOOR NO.33/2165 B9) ISSUED BY THE 4TH RESPONDENT ARREARS OF PROPERTY TAX NO. 46438 DATED 18.03.2023 FOR ROOM NO. 41/2084 ( OLD DOOR NO.33/2165 B8) ISSUED BY THE 4TH RESPONDENT ARREARS OF PROPERTY TAX NO. 46437 DATED 18.03.2023 FOR ROOM NO. 41/2083 (OLD DOOR NO.33/2165 B7) ISSUED BY THE 4TH RESPONDENT ARREARS OF PROPERTY TAX NO. 46432 DATED 18.03.2023 FOR ROOM NO. 41/2078 ( OLD DOOR NO.33/2165 B2) ISSUED BY THE 4TH RESPONDENT ARREARS OF PROPERTY TAX NO.46449 DATED 18.03.2023 FOR THE SECOND HALF OF THE ASSESSMENT YEAR 2022-23 FOR ROOM NO. 41/2077 ( OLD DOOR NO.33/2165 B1) ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER TILL THE 2ND HALF OF THE ASSESSMENT YEAR 2021-2022. ARREARS OF PROPERTY TAX NO. 46431 DATED

W.P.(C) No.16984/2020 & Conn. Cases 342 18.03.2023 FOR ROOM NO. 41/2076 ( OLD DOOR NO.33/2165 B) ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER TILL THE 2ND HALF OF THE ARREARS OF PROPERTY TAX NO. 46429 DATED 18.03.2023 FOR ROOM NO. 41/2074 ( OLD DOOR NO.33/2165 A1) ISSUED BY THE 4TH RESPONDENT 24/03/2022 PASSED BY THIS HON’BLE COURT IN

W.P.(C) No.16984/2020 & Conn. Cases 343 APPENDIX OF WP(C) 10026/2021 1ST RESPONDENT DATED 09/08/2021 1ST RESPONDENT DATED 09/08/2021 1ST RESPONDENT DATED 19/07/2022 1ST RESPONDENT DATED 19/07/2022 1ST RESPONDENT DATED 31/05/2023 1ST RESPONDENT DATED 31/05/2023 2ND RESPONDENT DATED 09/08/2021 2ND RESPONDENT DATED 09/08/2021 2ND RESPONDENT DATED 24/02/2022 RUE COPY OF THE PROPERTY TAX/S RECEIPT OF 2ND RESPONDENT DATED 24/02/2022

W.P.(C) No.16984/2020 & Conn. Cases 344 2ND RESPONDENT DATED 12/07/2023 2ND RESPONDENT DATED 22/11/2023 2ND RESPONDENT DATED 22/11/2023 Exhibit P28 Exhibit P29 TRUE COPY OF THE INTERIM ORDER IN WP(C) 5248/2021 OF THIS HON'BLE COURT TREU COPY OF THE DEMAND NOTICE/S ISSUED BY THE ISSUED DEMAND NOTICE/S OF THE ABOVE SHOP ROOM NUMBERS IN THE NAME OF THE 1ST TRUE COPY OF THE APPLICATION DATED 3RD NOVEMBER 2020, SUBMITTED BEFORE THE SECOND RESPONDENT BY THE PETITIONERS JOINTLY TRUE COPY OF THE COUNTER RECEIPT HAVING REFERENCE NUMBER 30532 DATED 5.11.2020, RECEIPT NUMBER 058738 TRUE COPY OF THE APPLICATION SUBMITTED BY THE 1ST PETITIONER BEFORE THE SECOND RESPONDENT REQUESTING SPLITTING OF DOOR NO.66/4719 TO TWO DIFFERENT NUMBERS DATED 3RD NOVEMBER 2020

W.P.(C) No.16984/2020 & Conn. Cases 345 TRUE COPY OF THE PARTITION DEED BEARING NUMBER 1026/2018 REGISTERED BEFORE ERNAKULAM SUB REGISTRAR OFFICE DATED 12.3.2018

W.P.(C) No.16984/2020 & Conn. Cases 346 APPENDIX OF WP(C) 11668/2023 ARREARS OF PROPERTY TAX NO. 46448 DATED 18.03.2023 FOR ROOM NO. 41/2094 (OLD NO.33/2165 D4) ISSUED BY THE 4TH RESPONDENT TO THE 1ST PETITIONER TILL THE 2ND HALF OF ARREARS OF PROPERTY TAX NO. 46445 DATED 18.03.2023 FOR ROOM NO. 41/2091 (OLD DOOR NO.33/2168 D1) ISSUED BY THE 4TH RESPONDENT TO THE1ST PETITIONER TILL THE 2ND HALF OF THE ARREARS OF PROPERTY TAX NO. 46444 DATED 18.03.2023 FOR ROOM NO. 41/2090 (OLD DOOR NO.33/2165 D) ISSUED BY THE 4TH RESPONDENT TO THE 1ST PETITIONER TILL THE 2ND HALF OF THE ARREARS OF PROPERTY TAX NO. 46428 DATED 18.03.2023 FOR ROOM NO. 41/2073 (OLD DOOR NO.33/2165 A2) ISSUED BY THE 4TH RESPONDENT TO THE 1ST PETITIONER TILL THE 2ND HALF OF ARREARS OF PROPERTY TAX NO. 46436 DATED 18.03.2023 FOR ROOM NO. 41/2082 (OLD DOOR NO.33/2165 B6), ISSUED BY THE 4TH RESPONDENT ARREARS OF PROPERTY TAX NO. 46433 DATED 18.03.2023 FOR ROOM NO. 41/ 2079 (OLD DOOR NO.33/2165 B3) ISSUED BY THE 4TH RESPONDENT ARREARS OF PROPERTY TAX NO. 46447 DATED 18.03.2023 FOR ROOM NO. 41/2093 (OLD DOOR

W.P.(C) No.16984/2020 & Conn. Cases 347 NO.33/2165 D3) ISSUED BY THE 4TH RESPONDENT ARREARS OF PROPERTY TAX NO. 46442 DATED 18.03.2023 FOR ROOM NO. 41/2088 (OLD DOOR NO.33/2165 C2) ISSUED BY THE 4TH RESPONDENT ARREARS OF PROPERTY TAX NO. 46443 DATED 18.03.2023 FOR ROOM NO. 41/ 2089 (OLD DOOR NO.33/2165 C3), ISSUED BY THE 4TH RESPONDENT ARREARS PROPERTY TAX NO. 46441 DATED 18.03.2023 FOR ROOM NO. 41/2087 (OLD DOOR NO.33/2165 C1), ISSUED BY THE 4TH RESPONDENT ARREARS OF PROPERTY TAX NO. 46440 DATED 18.03.2023 FOR ROOM NO. 41/2086 (OLD DOOR NO.33/2165 C)ISSUED BY THE 4TH RESPONDENT TO THE 2ND PETITIONER TILL THE 2ND HALF OF THE ARREARS PROPERTY TAX NO. 46434 DATED 18.03.2023 FOR ROOM NO. 41/2080 ISSUED BY THE 4TH RESPONDENT TO THE 2ND PETITIONER TILL THE 2ND HALF OF THE ASSESSMENT YEAR 2021-2022 ARREARS OF PROPERTY TAX NO. 46435 DATED 18.03.2023 FOR ROOM NO. 41/2081 (OLD DOOR NO.33/2165 B5)ISSUED BY THE 4TH RESPONDENT TO THE 2MD PETITIONER TILL THE 2ND HALF OF THE ARREARS OF PROPERTY TAX NO. 46430 DATED 18.03.2023 FOR ROOM NO. 41/ 2075 (OLD DOOR NO.33/2165 A), ISSUED BY THE 4TH RESPONDENT

W.P.(C) No.16984/2020 & Conn. Cases 348 24.03.2022 PASSED BY THIS HON’BLE COURT IN

W.P.(C) No.16984/2020 & Conn. Cases 349 APPENDIX OF WP(C) 12019/2023 TRUE COPY OF DOC.NO.3211/1994 SRO ERNAKULAM, DATED 30-06-1994 TRUE COPY OF THE POSSESSION CERTIFICATE ISSUED BY THE KOCHI CORPORATION, DATED 16-11- 2007 KOCHI MUNICIPAL CORPORATION, DATED 1-07-2017 KOCHI MUNICIPAL CORPORATION, DATED 11-07-2017 KOCHI MUNICIPAL CORPORATION, DATED 31-3-2021 KOCHI MUNICIPAL CORPORATION, DATED 12-3-2022 KOCHI MUNICIPAL CORPORATION, DATED 20-03-2023 TRUE COPY OF THE JUDGMENT OF THIS HON’BLE COURT IN W.P.(C) NO.40660 OF 2016 AND CONNECTED CASES, DATED 16-03-2023 TRUE COPY OF THE GOVERNMENT ORDER NO.540/2019, DATED 6-3-2019

W.P.(C) No.16984/2020 & Conn. Cases 350 APPENDIX OF WP(C) 12553/2023 A TRUE COPY OF THE DEMAND NOTICE FOR DOOR NO. 6969 DATED 30.3.2023 ISSUED BY THE 4TH DATED 16.9.2022 BEARING BUILDING NOS. 67/6969,6970 A,6970 A1, 6970 A2,6971

W.P.(C) No.16984/2020 & Conn. Cases 351 APPENDIX OF WP(C) 12758/2023 TRUE COPY OF THE ORDER GO (MS) 144/15/LSGD DATED 27.4.2015 ISSUED BY THE GOVERNMENT OF KERALA TRUE COPY OF THE GOVERNMENT ORDER GO(MS) NO 540/2019/LSGD DATED 6.3.2019 TRUE COPY OF THE DEMAND NOTICE DATED 6.8.2020 IN RESPECT OF BUILDING NO 939 FOR THE YEAR 2016-17 TABLE SHOWING THE RATE OF PROPERTY TAX IN RESPECT OF THE L4 BUILDINGS OWNED BY THE PETITIONER, BEFORE AND AFTER THE IMPLEMENTATION OF THE AMENDMENT A TRUE COPY OF THE LETTER NO: ISO/CER5/ 037773/2022 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER ALONG WITH THE DETAILS OF THE REVISED PROPERTY TAX DETAILS TRUE COPY OF THE LETTER BEARING NO. P&A/ADMN/45/5/86-III DATED 7.2.2023 SENT BY THE PETITIONER TO THE FIRST RESPONDENT TRUE COPY OF THE LETTER NO ISO/CER5/4485/2023 DATED 16/02/2023 SENT BY THE SECOND

DATED 10.3 .2023 IN RESPECT OF THE BUILDING NO 961 NO. 964

W.P.(C) No.16984/2020 & Conn. Cases 352 NO. 970

1004 1005 NO. 1017 1020 DATED 19.3.2023 IN RESPECT OF THE BUILDING NO 1023

W.P.(C) No.16984/2020 & Conn. Cases 353 APPENDIX OF WP(C) 13002/2023 ARREARS OF PROPERTY TAX NO.9762 DATED NIL FOR ROOM NO.70/2879 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER. ARREARS OF PROPERTY TAX NO.9763 DATED 30.03.2023 FOR ROOM NO.70/2879 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER FOR THE ASSESSMENT YEAR 2022-2023 ARREARS OF PROPERTY TAX NO. 9764 DATED 30.03.2023 FOR ROOM NO.70/2880 ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER 24/03/2022 PASSED BY THIS HON’BLE COURT IN

W.P.(C) No.16984/2020 & Conn. Cases 354 APPENDIX OF WP(C) 13238/2023 61/755, ISSUED BY THE RESPONDENT 61/756, ISSUED BY THE RESPONDENT 61/757, ISSUED BY THE RESPONDENT 61/758, ISSUED BY THE RESPONDENT 61/759, ISSUED BY THE RESPONDENT RS.23,287/- ISSUED BY THE RESPONDENT FOR BUILDING NO.C.C. 61/755 RS.34,376/- ISSUED BY THE RESPONDENT FOR BUILDING NO.C.C. 61/756 RS.24,876/- ISSUED BY THE RESPONDENT FOR BUILDING NO.C.C. 61/757. RS.1,38,316/-ISSUED BY THE RESPONDENT FOR BUILDING NO.C.C. 61/758. RS.42,696/- ISSUED BY THE RESPONDENT FOR BUILDING NO.C.C. 61/759.

W.P.(C) No.16984/2020 & Conn. Cases 355 2022 PASSED IN W.P.[C] NO.846 OF 2022

W.P.(C) No.16984/2020 & Conn. Cases 356 APPENDIX OF WP(C) 10890/2021 TRUE COPY OF THE ORDER DATED 23.3.2021 IN WPC NO.10292/2021 OF THIS HON'BLE COURT. 26.3.2021 BUILDING NO.2219 ISSUED BY THE 3RD TRUE COPY OF THE DEMAND NOTICE DATED NIL. BUILDING NO.2220 ISSUED BY THE 3RD 12.2.2021 BUILDING NO.2221 ISSUED BY THE 3RD TRUE COPY OF THE ORDER DATED 6.3.2019 ISSUED BY THE GOVERNMENT.

W.P.(C) No.16984/2020 & Conn. Cases 357 APPENDIX OF WP(C) 10981/2021 RESPECT OF PETITIONER'S SHOP ROOMS DATED 25.08.2020. 4TH RESPONDENT DATED 14.1.2011. TRUE COPY OF THE ORDER G.O(ORDINARY) NO. 540/2019/LSGD ISSUED BY THE 4TH RESPONDENT DATED 6.3.2019. PETITIONER (DOOR NO. 67/4930) DATED 20.08.2020. PETITIONER (DOOR NO. 67/4930) DATED 26.08.2020. PETITIONER (DOOR NO.67/4931) DATED 20.08.2020. PETITIONER (DOOR NO. 67/4931) DATED 26.08.2020. HON'BLE COURT IN WP(C) NO. 4500/2020 DATED 18.02.2020. HON'BLE COURT IN WP(C) 236/2021 DATED 6.1.2021. WP(C) 236/2021 DATED 3.3.2021.

W.P.(C) No.16984/2020 & Conn. Cases 358 APPENDIX OF WP(C) 10983/2021 1ST PETITIONER (DOOR NO.67/7940,67/7941,67/7943) DATED 24.8.2020 EXHIBIT P1A 1ST PETITIONER (DOOR NO.67/7942) DATED 24.8.2020 2ND PETITIONER (DOOR NO.67/7927 AND 67/7928) DATED 24.8.2020 EXHIBIT P2A NO.67/7930,67/7931,67/7932) DATED 24.8.2020 EXHIBIT P2B NO.67/7933,67/7934,67/7935) DATED 24.8.2020 EXHIBIT P2C NO.67/7936,67/7937,67/7938) DATED 24.8.2020 EXHIBIT P2D 2ND PETITIONER (DOOR NO.67/7939) DATED 24.8.2020 3RD PETITIONER (DOOR NO.67/7922,67/7923,67/7924) DATED 24.8.2020 EXHIBIT P3A 3RD PETITIONER (DOOR NO.67/7919,67/7920,67/7921) DATED 24.8.2020 EXHIBIT P3B 3RD PETITIONER (DOOR NO.67/7925,67/7926) DATED 24.8.2020 4TH RESPONDENT DATED 14.1.20211 TRUE COPY OF THE ORDER G.O(0ODINARY)

W.P.(C) No.16984/2020 & Conn. Cases 359 1ST PETITIONER DATED 4.2.2021 EXHIBIT P6A 1ST PETITIONER DATED NIL EXHIBIT P6B 1ST PETITIONER DATED NIL EXHIBIT P6C 1ST PETITIONER DATED 29.3.2021 EXHIBIT P7A EXHIBIT P7B EXHIBIT P7C EXHIBIT P7D EXHIBIT P7E EXHIBIT P7F EXHIBIT P7G EXHIBIT P7H EXHIBIT P7I EXHIBIT P7J

W.P.(C) No.16984/2020 & Conn. Cases 360 EXHIBIT P7K EXHIBIT P8A EXHIBIT P8B EXHIBIT P8C EXHIBIT P8D EXHIBIT P8E EXHIBIT P8F EXHIBIT P8G HON'BLE COURT IN W.P(C) 4500/2020 HON'BLE COURT IN W.P(C) 236/2021 EXHIBIT P10A W.P.(C) 236/2021

W.P.(C) No.16984/2020 & Conn. Cases 361 APPENDIX OF WP(C) 13956/2023 09.02.2023 ISSUED TO THE 1ST PETITIONER FOR HIS ROOM BEARING NO. 66/6437 FOR A TOTAL AMOUNT OF RS.8283/- 15.02.2023 ISSUED TO THE 1ST PETITIONER FOR HIS ROOM BEARING NO. 66/6437 FOR A TOTAL AMOUNT OF RS.2,71,428/- 09.02.2023 ISSUED TO THE 2ND PETITIONER FOR HIS ROOM BEARING NO. 66/6435 FOR A TOTAL AMOUNT OF RS.5,103/- 15.02.2023 ISSUED TO THE PETITIONER FOR HIS ROOM BEARING NO. 66/6435 FOR A TOTAL AMOUNT OF RS.1,53,161/-

W.P.(C) No.16984/2020 & Conn. Cases 362 APPENDIX OF WP(C) 14055/2023 TRUE COPY OF THE GOVT. ORDER BEARING NO.GO (A) NO.100/2013 DATED 15.3.2013 20.01.2023 ISSUED TO THE PETITIONER FOR HIS ROOM BEARING NO. 51/109 FOR A TOTAL AMOUNT OF RS.15200/- FOR THE PERIOD 2022-23 20.03.2023 ISSUED TO THE PETITIONER FOR HIS ROOM BEARING NO. 51/109 FOR A TOTAL AMOUNT OF RS.106399/- FOR THE PERIOD 2016-17 TO 2022-23

W.P.(C) No.16984/2020 & Conn. Cases 363 APPENDIX OF WP(C) 14066/2023 05/12201107595 DATED 21/07/2022 FOR THE BUILDING 9/613, ISSUED BY COCHIN MUNICIPAL 05/12201107596 DATED 21/07/2022 FOR THE BUILDING 9/614 8 ISSUED BY COCHIN MUNICIPAL 05/12201107597 DATED 21/07/2022 2022 FOR THE BUILDING 9/615, ISSUED BY COCHIN MUNICIPAL 05/12201107588 DATED 21/07/2022 2022, ISSUED BY COCHIN MUNICIPAL CORPORATION FOR THE YEAR 2022-2023 05/12201107633 DATED 21/07/2022 2022 FOR THE BUILDING 9/621, ISSUED BY COCHIN MUNICIPAL 12/03/2023 FOR THE BUILDINGS BEARING NO.613 FOR YEAR 2019-2020 TO THE PRESENT YEAR ISSUED BY 2ND RESPONDENT 12/03/2023 FOR THE BUILDINGS BEARING NO.614 FOR THE YEAR 2017-2018 TO THE PRESENT YEAR 12/03/2023 FOR THE BUILDINGS BEARING NO.615 FOR THE YEAR 2018-2019 TO THE PRESENT YEAR 12/03/2023 FOR THE BUILDINGS BEARING NO.621 FOR THE YEAR 2016-2017 TO THE PRESENT YEAR

W.P.(C) No.16984/2020 & Conn. Cases 364 12/03/2023 FOR THE BUILDINGS BEARING NO.679 FOR THE YEAR 2016- 2017 TO THE PRESENT YEAR BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT P6-EXT P10 NOTICES TRUE COPY OF THE RECEIPT FOR EXT P11 REPL, WITH REFERRAL NO. 1446 DATED ON 03/04/2023

W.P.(C) No.16984/2020 & Conn. Cases 365 APPENDIX OF WP(C) 11286/2021 NO. 66/4155 DATED 17.04.2021. NO. 66/4156 DATED 17.04.2021. NO. 66/4157 DATED 17.04.2021. THE COPY OF THE INTERIM ORDER IN WPC NO. 8809/2021 DATED 13.04.2021.

W.P.(C) No.16984/2020 & Conn. Cases 366 APPENDIX OF WP(C) 13950/2025 ISSUED BY THE 1ST RESPONDENT DATED 30-09-2016 ISSUED BY THE 1ST RESPONDENT DATED 28-09-2017 ISSUED BY THE 1ST RESPONDENT DATED 31-03-2018 ISSUED BY THE 1ST RESPONDENT DATED 30-09-2018 ISSUED BY THE 1ST RESPONDENT DATED 30-03-2019 ISSUED BY THE 1ST RESPONDENT DATED 31-03-2021 ISSUED BY 1ST RESPONDENT DATED 31-04-2022 FOR THE BUILDING BEARING DOOR NO: 62/5140[OLD BUILDING NO-40/966-D] ISSUED BY THE 1ST RESPONDENT DATED 29-09-2022 ISSUED BY THE 1ST RESPONDENT DATED 30-03-2023

W.P.(C) No.16984/2020 & Conn. Cases 367 ISSUED BY THE 1ST RESPONDENT DATED 30-09-2023 ISSUED BY THE 1ST RESPONDENT DATED 28-03-2024 30-03-2025 IN RESPECT OF BUILDING BEARING DOOR NO: 62/5140[OLD BUILDING NO-40/966-D] THE TRUE COPY OF THE INTERIM ORDER DATED 25- 04-2024 PASSED IN IN THE W.P.[C] NO.16540 OF 2024 .

W.P.(C) No.16984/2020 & Conn. Cases 368 APPENDIX OF WP(C) 16171/2022 RESPECT OF THEIR BUILDING DATED 22.9.2020 4TH RESPONDENT DATED 14.1.2011 TRUE COPY OF THE ORDER ISSUED BY THE 4TH RESPONDENT DATED 6.3.2019 TRUE COPY OF THE SAID FORM NO. 9 NOTICE DATED 29.01.2021 PETITIONERS DATED 05.12.2021 HON'BLE DIVISION BENCH IN W.A. 683/2021 DATED 30.04.2021 HON'BLE DIVISION BENCH W.A NO. 810/2021 DATED 07.07.2021 HON'BLE DIVISION BENCH EXTENSION ORDER PASSED IN W.A. NO. 683/2021 DATED 21.03.2022

W.P.(C) No.16984/2020 & Conn. Cases 369 APPENDIX OF WP(C) 16746/2022 TRUE COPY OF THE SALE DEED NOS. 2221/1977 & 1395/1978 EXECUTED AT SUB REGISTRY OFFICE, ERNAKULAM. TRUE COPY OF THE TAX RECEIPT DATED 25.04.2022 ISSUED BY THE VILLAGE OFFICER, ERNAKULAM FOR THE FINANCIAL YEAR 2022-23. TRUE COPY OF THE TAX RECEIPT NOS 929 & 930 DATED 25.2.2020 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. TRUE COPY OF THE NOTICE NO. 16742 DATED 28.4.2022 ISSUED BY THE 2ND RESPONDENT. TRUE COPY OF THE NOTICE NO. 16743 DATED 28.4.2022 ISSUED BY THE 2ND RESPONDENT. 3.5.2022 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. TRUE COPY OF THE RECEIPT NO. 38427 DATED 6.5.2022 ISSUED BY THE 2ND RESPONDENT.

W.P.(C) No.16984/2020 & Conn. Cases 370 APPENDIX OF WP(C) 12652/2021 TRUE COPY OF THE RECEIPT DATED 26.8.2020 ISSUED BY THE RESPONDENT CORPORATION EVIDENCING THE PAYMENT OF PROPERTY TAX COVERING THE 1ST HALF OF 2020-2021 A TRUE COPY OF INTERIM ORDER DATED 20.4.2021 IN IA NO 1/2021 IN WRIT APPEAL NO 664/2021

W.P.(C) No.16984/2020 & Conn. Cases 371 APPENDIX OF WP(C) 13370/2021 RESPECT OF THE PETITIONER'S ROOM NO.45/1926 TRUE COPY OF THE ORDER G.O. (ORDINARY)NO.540/2019/LSGD ISSUED BY THE 4TH RESPONDENT ALONG WITH ENGLISH TRANSLATION PETITIONER ALONG WITH ENGLISH TRANSLATION HON'BLE COURT IN W.P.(C)NO.4500/2020 HON'BLE COURT IN W.P(C)NO.236/2021 STAY ORDER)PASSED BY THIS HON'BLE COURT IN W.P(CNO.236/2021 DIVISION BENCH IN W.A.NO.683/2021.

W.P.(C) No.16984/2020 & Conn. Cases 372 APPENDIX OF WP(C) 13389/2021 RESPECT OF THE PETITIONERS ROOM (45/1925) DATED 30/09/2020. DATED 14/01/2011. TRUE COPY OF THE ORDER G.O.(ORDINARY) ALONG WITH ENGLISH TRANSLATION DATED 06/03/2019. PETITIONERS ALONG WITH ENGLISH TRANSLATION. HONOURABLE COURT IN WPC 4500/2020 DATED 18/02/2020. HONOURABLE COURT IN WPC NO.236/2021 DATED 06/01/2021. STAY ORDER) PASSED BY THIS HONOURABLE COURT IN WPC NO.236/2021 DATED 03/03/2021. DIVISION BENCH IN WA NO.683/2021 DATED 30/04/2021.

W.P.(C) No.16984/2020 & Conn. Cases 373 APPENDIX OF WP(C) 16709/2023 A TRUE COPY OF THE GO NO. 26/2023/LSGD DATED 5.4.2023 13.3.2023 ISSUED BY THE 4TH RESPONDENT Exhibit4 DATED APRIL 2022 BEARING BUILDING NO43/1647- 1651 & 32/1477A-E

W.P.(C) No.16984/2020 & Conn. Cases 374 APPENDIX OF WP(C) 17835/2023 TRUE COPY OF THE ASSIGNMENT DEED NO. 1838/2017 DATED 22.5.2017 OF SUB REGISTRAR’S OFFICE, ERNAKULAM TRUE COPY OF THE ORDER DATED 24/4/2023 OF THE 4/4/2023 SUBMITTED BY THE PETITIONER TO THE TRUE COPY OF THE NOTICE DATED 11.5.2023 OF TRUE COPY OF THE SPECIAL DEMAND NOTICE DATED 17.5.2023 ISSUED BY THE 2ND RESPONDENT TRUE COPY OF THE ORDER IN WP(C) 12096/2023 DATED 4/4/2023 OF THIS HON’BLE COURT

W.P.(C) No.16984/2020 & Conn. Cases 375 APPENDIX OF WP(C) 18805/2023 05/12201107605 DATED 21/07/2022, FOR THE BUILDING BEARING NO. 9/623 ISSUED BY THE 2ND TRUE COPY OF BUILDING TAX RECEIPT NO. NO, 05/12201107606 DATED 21/07/2022, FOR THE BUILDING BEARING NO. 9/624 ISSUED BY THE 2ND TRUE COPY OF BUILDING TAX RECEIPT NO.. 05/12201107607 DATED 21/07/2022, FOR THE BUILDING BEARING NO. 9/625ISSUED BY THE 2ND 05/12201107608 DATED 21/07/2022,FOR THE BUILDING BEARING NO. 9/626 ISSUED BY THE 2ND TRUE COPY OF BUILDING TAX RECEIPTS NO. 05/12201107591 DATED 21/07/2022, FOR THE BUILDING BEARING NO. 9/609 ISSUED BY 2ND TRUE COPY OF BUILDING TAX RECEIPTS NO. NO. 05/12201107611 DATED 21/07/2022FOR THE BUILDING BEARING NO. 8/2876A (12/1440) ISSUED BY 2ND RESPONDENT 05/12201106748 DATED 05/07/2022, ISSUED BY 2ND RESPONDENT FOR THE BUILDING BEARING NO. 9/618 05/12201107600 DATED 05/07/2022, ISSUED BY 2ND RESPONDENT FOR THE BUILDING BEARING NO. 9/619 FOR THE BUILDING BEARING NO.623, OWNED BY THE LST AND 2ND PETITIONERS, FOR THE YEAR 2017- 2018 TO THE PRESENT YEAR, ISSUED BY THE 2ND

W.P.(C) No.16984/2020 & Conn. Cases 376 FOR THE BUILDING BEARING NO.624, OWNED BY THE LST AND 2ND PETITIONERS, FOR THE YEAR 2017- 2018 TO THE PRESENT YEAR ISSUED BY THE 2ND FOR THE BUILDING BEARING NO.625, OWNED BY THE 1ST AND 2ND PETITIONERS, FOR THE YEAR 2018- 2019 TO THE PRESENT YEAR ISSUED BY THE 2ND FOR THE BUILDING BEARING NO.626, OWNED BY THE 1ST AND 2ND PETITIONERS, FOR THE YEAR 2016- 2017 TO THE PRESENT YEAR ISSUED BY THE 2ND 12/03/2023 FOR THE BUILDING BEARING NO.609, OWNED BY THE 2ND PETITIONER, FOR THE YEAR 2018-2019 TO THE PRESENT YEAR ISSUED BY THE 12/03/2023 FOR THE BUILDING BEARING NO.8/2876, OWNED BY THE 2ND PETITIONER, FOR THE YEAR 2019-2020 TO THE PRESENT YEAR ISSUED BY THE 2ND RESPONDENT 12/03/2023, ISSUED BY 2ND RESPONDENT FOR THE BUILDING BEARING NO.618, OWNED BY THE 3RD PETITIONER, FOR THE YEAR 2018-2019 TO THE PRESENT YEAR 12/03/2023, ISSUED BY 2ND RESPONDENT FOR THE BUILDING BEARING NO.619, OWNED BY THE 3RD PETITIONER, FOR THE YEAR 2016-2017 TO THE PRESENT YEAR BY THE 2ND PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT P9 - EXT P14 NOTICES TRUE COPY OF RECEIPT FOR THE REPLY DATED 03.04.2023 ISSUED BY THE 2ND RESPONDENT

W.P.(C) No.16984/2020 & Conn. Cases 377 BY THE 3RD PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT P15 - EXT P16 NOTICES TRUE COPY OF RECEIPT FOR THE REPLY DATED 03.04.2023 ISSUED BY THE 2ND RESPONDENT TRUE COPY OF G.O. (RT) 540/2019/LSGD DATED 06.03.2019

W.P.(C) No.16984/2020 & Conn. Cases 378 APPENDIX OF WP(C) 19172/2023 Exhibit-P1 COPY OF RECEIPT DATED 16-2-2023 ISSUED BY THE 1ST RESPONDENT Exhibit-P2 COPY OF DEMAND NOTICE DATED 17-3-2023 ISSUED BY THE 1ST RESPONDENT Exhibit-P3 COPY OF ACKNOWLEDGEMENT DATED 24-3-2023 ISSUED BY THE SECRETARY, CORPORATION OF KOCHI Exhibit-P4 COPY OF LETTER NO.I.S.O./ C.E.R.11/011504/2023 DATED 30-3-2023 Exhibit-P5 COPY OF REQUEST DATED 31-3-2023 FROM THE Exhibit-P6 COPY OF REQUEST DATED 24-4-2023 FROM THE Exhibit-P7 COPY OF LETTER DATED 18-5-2023 ISSUED TO THE PETITIONER. Exhibit-P8 COPY OF REPLY DATED 5-6-2023 FROM THE Exhibit-P9 COPY OF ACKNOWLEDGEMENT NO.19301 DATED NIL. ISSUED FROM THE CORPORATION OFFICE

W.P.(C) No.16984/2020 & Conn. Cases 379 APPENDIX OF WP(C) 19871/2023 Exhibit.P1 BUILDING NO. 67/6764 ISSUED BY THE 1ST Exhibit.P2 01.06.2023 IN RESPECT OF BUILDING NO. 67/6764 Exhibit.P3 ONE OF THE INTERIM ORDER I.E., INTERIM ORDER IN W.P(C) NO.9663/2021 DATED 24.02.2023 Exhibit.P4 TRUE COPY OF THE ORDER DATED 12.06.2023 ISSUED BY THE REVENUE OFFICER OF THE 1ST

W.P.(C) No.16984/2020 & Conn. Cases 380 APPENDIX OF WP(C) 16361/2021 RESPECT OF THE PETITIONERS BUILDINGS DATED 18.11.2020. RESPECT OF THE PETITIONERS BUILDING DATED 18.11.2020. DATED 14.1.2011. TRUE COPY OF THE ORDER G.O.(ORDINARY) ALONG WITH ENGLISH TRANSLATION DATED 6.3.2019. Exhibit P4(A) Exhibit P5(A)

W.P.(C) No.16984/2020 & Conn. Cases 381 Exhibit P7(A) Exhibit P8(A) Exhibit P10(A) Exhibit P11(A) HON'BLE COURT IN WPC 4500/2020 DATED 18.2.2020. WPC 236/2021 DATED 3.3.2021. DIVISION BENCH IN W.A.NO.683 /2021 DATED 30.4.2021. RESPONDENT EXHIBITS

W.P.(C) No.16984/2020 & Conn. Cases 382 Exhibit R-1(a) The true copy of the G.O (M.S) No. 358/2015, L.S.G.D dated 16.12.2015.

W.P.(C) No.16984/2020 & Conn. Cases 383 APPENDIX OF WP(C) 21960/2023 RESPECT OF BUILDING NO. 13/837 RESPECT OF BUILDING NO. 13/848-A RESPECT OF BUILDING NO. 13/848-B RESPECT OF BUILDING NO. 13/848-C RESPECT OF BUILDING NO. 13/848-D RESPECT OF BUILDING NO. 13/848-E RESPECT OF BUILDING NO. 13/848-F RESPECT OF BUILDING NO. 13/848-G 13.04.2021 OF THIS HON’BLE COURT IN WP(C) NO. 8809 OF 2021

W.P.(C) No.16984/2020 & Conn. Cases 384 APPENDIX OF WP(C) 18333/2021 IN RESPECT OF THE PETITIONERS' BUILDING-DOOR NO. 67/12443. IN RESPECT OF THE PETITIONERS' BUILDING-DOOR NO. 67/12444. Exhibit P1(B) DOOR NO. 67/12445. Exhibit P1(C) DOOR NO. 67/12446. Exhibit P1(D) DOOR NO. 67/12447. 4TH RESPONDENT. TRUE COPY OF THE ORDER G.O NO. 540/2019/LSGD ISSUED BY THE 4TH RESPONDENT. TRUE COPY OF THE CALCULATION STATEMENT TO THE PETITIONERS DEMANDING PAYMENT OF A TOTAL AMOUNT OF RS. 1,05,956/-

W.P.(C) No.16984/2020 & Conn. Cases 385 HON'BLE COURT IN W.P.C NO. 4500/2020 W.P.C NO. 236/2021. DIVISION BENCH IN W.A. NO. 683/2021

W.P.(C) No.16984/2020 & Conn. Cases 386 APPENDIX OF WP(C) 23488/2023 TRUE COPY OF THE RECEIPT REGARDING REMITTANCE OF PROPERTY TAX WITH RESPECT TO THE GROUND FLOOR, BUILDING NO.54/1608 DATED 12-12-2022 RESPECT TO BUILDING NO.54/1608 RESPECT TO BUILDING NO.54/1609 RESPECT TO BUILDING NO.54/1611 RESPECT TO BUILDING NO.54/1612 RESPECT TO BUILDING NO.54/1610 RESPECT TO BUILDING NO.54/1610A

W.P.(C) No.16984/2020 & Conn. Cases 387 APPENDIX OF WP(C) 23848/2023 BUILDING NO 63/2805 ISSUED BY THE RESPONDENT DATED 09.02.2023 BUILDING NO 63/2806 ISSUED BY THE RESPONDENT DATED 09.02.2023 ISSUED BY THE RESPONDENT TO THE PETITIONER FOR BUILDING NO 63/2805 DATED 28.03.2023 ISSUED BY THE RESPONDENT TO THE PETITIONER FOR BUILDING NO 63/2806 DATED 28.03.2023

W.P.(C) No.16984/2020 & Conn. Cases 388 APPENDIX OF WP(C) 25023/2022 Exhibit1 TRUE COPY OF THE TAX RECEIPTS IN RESPECT OF BUILDING NO.66/375 DATED 10.02.2021 Exhibit2 TRUE COPY OF THE TAX RECEIPTS IN RESPECT OF BUILDING NO.66/376 DATED 11.02.2021 Exhibit.P3 12.02.2021IN RESPECT OF BUILDING NO.66/375 Exhibit.P4 12.02.2021IN RESPECT OF BUILDING NO.66/376 NO.66/376 Exhibit.P5 16.03.2021 IN W.P(C)NO.6656/2021 Exhibit.P6 A TRUE COPY OF THE APPEAL FILED BEFORE THE STANDING COMMITTEE, KOCHI CORPORATION Exhibit.P7 A TRUE COPY OF THE ORDER DATED 28.05.2022 ISSUED BY THE STANDING COMMITTEE (TAXATION) 28.05.2022 IN RESPECT OF BUILDING NO.66/375 Exhibit9 28.05.2022 IN RESPECT OF BUILDING NO.66/376

W.P.(C) No.16984/2020 & Conn. Cases 389 APPENDIX OF WP(C) 25171/2022 RESPECT OF BUILDING DOOR NO 67/10936 RESPECT OF BUILDING DOOR NO 67/10937 RESPECT OF BUILDING DOOR NO 67/10938 RESPECT OF BUILDING DOOR NO 67/10940 RESPECT OF BUILDING DOOR NO 67/10941 RESPECT OF BUILDING DOOR NO 67/10945 RESPECT OF BUILDING DOOR NO 67/10946 RESPECT OF BUILDING DOOR NO 67/10947 RESPECT OF BUILDING DOOR NO 67/10948 RESPECT OF BUILDING DOOR NO 67/10949 RESPECT OF BUILDING DOOR NO 67/10950

W.P.(C) No.16984/2020 & Conn. Cases 390 RESPECT OF BUILDING DOOR NO 67/10951 RESPECT OF BUILDING DOOR NO 67/10952 RESPECT OF BUILDING DOOR NO 67/10953 RESPECT OF BUILDING DOOR NO 67/10954 RESPECT OF BUILDING DOOR NO 67/10955

W.P.(C) No.16984/2020 & Conn. Cases 391 APPENDIX OF WP(C) 20829/2021 PAID BY THE PETITIONER FROM FY 2016-17 30.3.2021 FOR THE FY 2016-17 AND BUILDING NO.1813 30.3.2021 FOR THE FY 2016-17 AND BUILDING NO.1814 NO.4873 Exhibit P3(A) NO.4874 Exhibit P3(B) NO.4875 Exhibit P3(C) NO.4876 Exhibit P3(D) NO.4877 Exhibit P3(E) NO.4878

W.P.(C) No.16984/2020 & Conn. Cases 392 APPENDIX OF WP(C) 21137/2021 A TRUE COPY OF THE RTI APPLICATION DATED 20.10.2020 SUBMITTED BY THE PETITIONER BEFORE THE SECRETARY/RIGHT TO INFORMATION OFFICE, CORPORATION OF COCHIN, ERNAKULAM. A TRUE COPY OF THE REPLY COMMUNICATION DATED 04.11.2020 ISSUED BY THE REVENUE OFFICER/PUBLIC INFORMATION OFFICER OF THE 1ST RESPONDENT CORPORATION WITH RESPECT TO EXHIBIT P1. A TRUE COPY OF THE LIST PERTAINING TO DETAILS OF BUILDING/APARTMENTS WITHIN THE SUBJECT TOWERS. A TRUE COPY OF SPECIAL NOTICE DATED 28.07.2021 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. Exhibit P4(A) 19.09.2016, PERTAINING TO 2016-2017 (IST HALF) WITH RESPECT T THE SUBJECT MATTER Exhibit P4(B) 17.03.2017 .PERTAINING TO 2016-2017 (IIND Exhibit P4(C) 30.08.2017 .PERTAINING TO 2017-2018 (IST Exhibit P4(D) 24.03.2018 , PERTAINING TO 2017-2018 (IIND Exhibit P4(E) 30.08.2018 , PERTAINING TO 2018-2019 (ISTHALF) WITH RESPECT TO THE SUBJECT MATTER

W.P.(C) No.16984/2020 & Conn. Cases 393 Exhibit P4(F) 30.03.2019 , PERTAINING TO 2018-2019 (IIND Exhibit P4(G) 24.09.2019 , PERTAINING TO 2019-2020 (IST A TRUE COPY OF THE PROPERTY TAX DEMAND NOTICE DATED 27.01.2020 BY THE MUNICIPAL AUTHORITIES PURPORTEDLY FROM 2016 TO 2021. A TRUE COPY OF THE NOTIFICATION ISSUED BY THE 4TH RESPONDENT DATED 14.01.2011. 08.09.2021 PASSED BY THIS HON'BLE COURT IN WPC NO.18333/2021. Exhibit P7(A) 07.07.2021 PASSED BY THE DIVISION BENCH OF THIS HON'BLE COURT IN W.A NO.810/2021.

W.P.(C) No.16984/2020 & Conn. Cases 394 APPENDIX OF WP(C) 27400/2022 DATED 10-06-2019 ISSUED BY THE RESPONDENT IN RESPECT OF THE BUILDING BEARING C.C. NO: 67/4952 1/08/2022 AS PER TAX REVISION SERVED ON THE PETITIONER FOR BUILDING BEARING C.C. NO 67/4952 1-2022 PASSED IN IN THE W.P.[C] NO. 846OF2022 . THE TRUE COPY OF THE INTERIM ORDER DATED 4-8- 2022 PASSED IN W.P.[C] NO.25171 OF 2022 .

W.P.(C) No.16984/2020 & Conn. Cases 395 APPENDIX OF WP(C) 27253/2023 C.C.NO: 66/4114 C.C.NO: 66/4115 C.C.NO: 66/4116 C.C.NO: 66/4117 C.C.NO: 66/4124 C.C.NO: 66/4125 BUILDING BEARING C.C.NO66/4114 BUILDING BEARING C.C.NO66/4115 BUILDING BEARING C.C.NO66/4116 BUILDING BEARING C.C.NO66/4117 BUILDING BEARING C.C.NO66/4124

W.P.(C) No.16984/2020 & Conn. Cases 396 BUILDING BEARING C.C.NO66/4125

W.P.(C) No.16984/2020 & Conn. Cases 397 APPENDIX OF WP(C) 27277/2023 C.C.NO: 66/4107 DATED 16-8-2021 FOR THE BUILDING BEARING C.C.NO: 66/4107 BUILDING BEARING C.C.NO66/4107

W.P.(C) No.16984/2020 & Conn. Cases 398 APPENDIX OF WP(C) 27311/2023 C.C.NO: 66/4108 C.C.NO: 66/4109 C.C.NO: 66/4110 C.C.NO: 66/4111 BUILDING BEARING C.C.NO66/4108 BUILDING BEARING C.C.NO66/4109 BUILDING BEARING C.C.NO66/4110 BUILDING BEARING C.C.NO66/4111

W.P.(C) No.16984/2020 & Conn. Cases 399 APPENDIX OF WP(C) 26288/2021 THE TRUE COPY OF THE ROC.ORDER (CERTIFICATE OF INCORPORATION PURSUANT TO CHANGE OF NAME) DATED 17.05.2021 ISSUED BY THE REGISTRAR OF COMPANIES. TRUE COPY OF THE PROPERTY TAX RECEIPT NUMBER 9539 DATED 30.09.2021 ISSUED BY 2ND TRUE COPY OF SPECIAL NOTICE NO. 647 DATED 18/10/2021 ISSUED TO PETITIONER BY THE 2ND TRUE COPY OF THE INTERIM ORDER DATED 1.3.2021 PASSED BY THIS HON'BLE COURT IN WRIT PETITION WPC NO. 5157 OF 2021.

W.P.(C) No.16984/2020 & Conn. Cases 400 APPENDIX OF WP(C) 31447/2022 Exhibit-P1 A TRUE COPY OF DEMAND NOTICE BEARING NO.25162 Exhibit-P2 A TRUE COPY OF DEMAND NOTICE BEARING NO.25163 Exhibit-P3 A TRUE COPY OF DEMAND NOTICE BEARING NO.25164 Exhibit-P4 A TRUE COPY OF DEMAND NOTICE BEARING NO. 25165 DATED 31.03.2022. Exhibit-P5 TRUE PHOTOCOPY OF THE REPRESENTATION DATED 20.09.2022 SUBMITTED BEFORE THE RESPONDENTS

W.P.(C) No.16984/2020 & Conn. Cases 401 APPENDIX OF WP(C) 26724/2021 TRUE COPY OF THE NOTICE NO.8203 DATED 23.10.2021 ISSUED BY THE 4TH RESPONDENT WITH RESPECT TO BUILDING NO.67/6019. TRUE COPY OF THE NOTICE NO.8206 DATED 26.10.2021 ISSUED BY THE 4TH RESPONDENT WITH RESPECT TO BUILDING NO.67/6024. TRUE COPY OF THE INTERIM ORDER IN WPC NO.5248/2021 DATED 1.3.2021 OF THIS HON'BLE COURT.

W.P.(C) No.16984/2020 & Conn. Cases 402 APPENDIX OF WP(C) 27057/2021 Exhibit P1(B) TRUE COPY OF THE SPECIAL NOTICE NO 9963 DATED TRUE COPY OF THE SPECIAL NOTICE NO 9964 DATED Exhibit P2(B) TRUE COPY OF THE SPECIAL NOTICE NO 9965 DATED Exhibit P2(C) TRUE COPY OF THE SPECIAL NOTICE NO 9966 DATED Exhibit P2(D) TRUE COPY OF THE SPECIAL NOTICE NO 9967 DATED TRUE COPY OF THE INTERIM ORDER IN WPC NO 5157 OF 2021 DATED 1.3.2021

W.P.(C) No.16984/2020 & Conn. Cases 403 APPENDIX OF WP(C) 31966/2022 23.09.2020 18.12.2020 TRUE COPY OF THE NOTICE DATED 21.10.2021 29.10.2021 29.10.2021 WITH RESPECT TO THE FINANCIAL YEARS 2016-17 TO 2021 TRUE COPY OF THE COMPLAINT DATED 29.10.2021 ALONG WITH THE RECEIPT DATED 30.10.2021 TRUE COPY OF THE COMMUNICATION DATED 17.01.2022 TRUE COPY OF THE NOTICE DATED 15.09.2022 TRUE COPY OF G.O.(P) NO.17/2011/LSGD DATED 14.01.2011 TRUE COPY OF THE JUDGMENT DATED 07.01.2022 IN W.P.(C) NO.19085/2014 Exhibit11 TRUE COPY OF THE G.O.(MS) NO.144/2015/LSGD DATED 27.04.2015 17.12.202 IN W.P.(C) NO.29256/2021

W.P.(C) No.16984/2020 & Conn. Cases 404 APPENDIX OF WP(C) 27864/2021 TRUE COPY OF THE GO NO 540/2019/LSGD DATED 6- 3-2019 Exhibit P2(1-88) TRUE COPIES OF THE DEMAND NOTICES DATED 6-10- 2021 AND 13-10-2021 ISSUED BY THE 4TH TRUE COPY OF THE OBJECTION DATED 15-11-2021 ALONG WITH THE ACKNOWLEDGEMENT RECEIPT TRUE COPY OF THE GO NO 1726/2021/LSGD DATED 10-09-2021

W.P.(C) No.16984/2020 & Conn. Cases 405 APPENDIX OF WP(C) 27985/2021 NO.67/8368 DATED 28/10/2021. NO.67/8369 DATED 28/10/2021. NO.67/8370 DATED 28/10/2021. NO.67/8371 DATED 28/10/2021. NO.67/8372 DATED 28/10/2021. NO.67/8373 DATED 28/10/2021. NO.67/8374 DATED 28/10/2021. NO.67/8375 DATED 28/10/2021. NO.67/8368. NO.67/8369. NO.67/8370.

W.P.(C) No.16984/2020 & Conn. Cases 406 NO.67/8371. NO.67/8372. NO.67/8373. NO.67/8374. NO.67/8375.

W.P.(C) No.16984/2020 & Conn. Cases 407 APPENDIX OF WP(C) 32783/2023 25.09.2023 ISSUED TO THE PETITIONER FOR THEIR ROOM BEARING NO. 66/6436 FOR A TOTAL AMOUNT OF RS.265458/- TRUE COPY OF THE ENGLISH TRANSLATED SPECIMEN OF DEMAND NOTICE

W.P.(C) No.16984/2020 & Conn. Cases 408

W.P.(C) No.16984/2020 & Conn. Cases 409 APPENDIX OF WP(C) 29589/2021 TRUE COPY OF RTI REPLY DATED 26.12.2016 ISSUED FROM OFFICE OF THE 2ND RESPONDENT. TRUE COPY OF RECEIPTS OF PAYMENT OF PROPERTY TAX CONTAINING MAPPING OF OLD NUMBERS TO CURRENT NUMBERS, OF ALL BUILDINGS, OF THE PETITIONER DATED 21.03.2017 ISSUED FROM TRUE COPY OF RECEIPTS OF PAYMENT OF PROPERTY TAX FOR THE YEAR 2021- 2022 OF ALL OCCUPIED BUILDINGS, OF THE PETITIONER DATED 10.09.2021 ISSUED FROM OFFICE OF THE 2ND RESPONDENT. TRUE COPY OF RECEIPTS OF VACANCY REMISSION APPLICATION FOR VACANT BUILDING, FOR THE YEAR 2021-2022 DATED 29.03.2021 AND DATED 28.09.2021 ISSUED FROM OFFICE OF THE 2ND NUMBER 65/2093 DATED 06.11.2021 ISSUED FROM NUMBER 65/2096 DATED 06.11.2021 ISSUED FROM NUMBER 65/2097 DATED 06.11.2021 ISSUED FROM NUMBER 65/2098 DATED 06.11.2021 ISSUED FROM NUMBER 65/2093 DEMANDING RETROSPECTIVE TAX NUMBER 65/2096 DEMANDING RETROSPECTIVE TAX

W.P.(C) No.16984/2020 & Conn. Cases 410 NUMBER 65/2097DEMANDING RETROSPECTIVE TAX NUMBER 65/2098DEMANDING RETROSPECTIVE TAX TRUE COPY OF REPRESENTATION DATED 24/11/2021 MADE BY THE PETITIONER BEFORE THE 2ND TRUE COPY OF RECEIPT OF EXHIBIT P 13 REPRESENTATION DATED 24.11.2021 ISSUED FROM TRUE COPY OF JUDGEMENT IN WPC NO. 31284/2017 DATED 27.11.2017 ISSUED BY THIS HONBLE COURT. TRUE COPY OF JUDGEMENT IN WPC NO. 7012/2018 DATED 01.03.2018 ISSUED BY THIS HONBLE COURT.

W.P.(C) No.16984/2020 & Conn. Cases 411 APPENDIX OF WP(C) 29699/2021 DOOR NO.67/9283 FOR 2020-2021 II HALF. TRUE COPY OF RECEIPT DATED 24.03.2021 ISSUED BY CORPORATION OF KOCHI IN RESPECT OF DOOR NO.67/9260 FOR 2020-2021 II HALF. TRUE COPY OF RECEIPT DATED 24.03.2021 ISSUED BY CORPORATION OF KOCHI IN RESPECT OF DOOR NO.67/9261 FOR 2020-2021 II HALF. DOOR NO.67/9262 FOR 2020-2021 II HALF. DOOR NO.67/9263 FOR 2020-2021 II HALF. 20.04.2021 IN WRIT APPEAL NO.664/2021 OF THIS HON'BLE COURT.

W.P.(C) No.16984/2020 & Conn. Cases 412 APPENDIX OF WP(C) 34214/2023 A TRUE COPY OF THE PROPERTY TAX RECEIPT ISSUED TO THE PETITIONER BY THE CORPORATION DATE 30.3.2022 FOR THE SECOND HALF OF THE A TRUE COPY OF THE ARREAR DEMAND NOTICE DATED 04.10.2023 SERVED ON THE PETITIONER BY THE CORPORATION WITH ENGLISH TRANSLATION A TRUE COPY OF THE INTERIM ORDER PASSED BY THIS COURT IN WPC NO.33388 OF 2022 DATED 25.11.2022

W.P.(C) No.16984/2020 & Conn. Cases 413 APPENDIX OF WP(C) 35019/2023 23.09.2020 18.12.2020 TRUE COPY OF THE NOTICE DATED 21.10.2021 AND TRUE COPY OF THE NOTICE DATED 21.10.2021 AND 29.10.2021 29.10.2021 WITH RESPECT TO THE FINANCIAL YEARS 2016-17 TO 2021 Exhibit 7 TRUE COPY OF THE COMPLAINT DATED 29.10.2021 AND ALONG WITH ITS ENGLISH TRANSLATION TRUE COPY OF THE COMMUNICATION DATED 17.01.2022 AND ALONG WITH ITS ENGLISH TRUE COPY OF THE NOTICE DATED 06.07.2023 AND TRUE COPY OF THE NOTICE DATED 06.07.2023 AND Exhibit 11 TRUE COPY OF G.O.(P) NO.17/2011/LSGD DATED 14.01.2011 AND ALONG WITH ITS ENGLISH TRUE COPY OF THE JUDGMENT DATED 07.01.2022 IN W.P.(C) NO.19085/2014 TRUE COPY OF THE G.O.(MS) NO.144/2015/LSGD DATED 27.04.2015 AND ALONG WITH ITS ENGLISH

W.P.(C) No.16984/2020 & Conn. Cases 414 11.10.2022 IN W.P.(C) NO.31966/2022

W.P.(C) No.16984/2020 & Conn. Cases 415 APPENDIX OF WP(C) 37646/2022 DATED 26-9-2016 FOR THE BUILDING BEARING C.C. NO: 67/7999 REVISION SERVED ON THE PETITIONERS FOR BUILDING BEARING C.C. NO 67/7999 DATED 6-10- 2021 INTERIM ORDER DATED 11-1-2022 IN W.P.[C] INO.846 OF 2022 OF THIS HON'BLE COURT COPY OF THE SALE DEED NO.2150 OF 1998 OF ERNAKULAM SUB REGISTRY

W.P.(C) No.16984/2020 & Conn. Cases 416 APPENDIX OF WP(C) 39500/2022 PAID BY THE PETITIONER FROM FY 2016-17 TILL DATE ARE COLLECTIVELY 18.10.2022

W.P.(C) No.16984/2020 & Conn. Cases 417 APPENDIX OF WP(C) 8362/2024 C.C.NO: 66/4120 ISSUED BY THE 1STRESPONDENT C.C.NO: 66/4121 ISSUED BY THE 1ST RESPONDENT C.C.NO: 66/4122 ISSUED BY THE 1ST RESPONDENT C.C.NO: 66/4123 ISSUED BY THE 1ST RESPONDENT THE TRUE COPY OF THE DEMAND NOTICE DATED 21- 11-2023IN RESPECT OF BUILDING BEARING C.C.NO: 66/4120 THE TRUE COPY OF THE DEMAND NOTICE DATED 21- 11-2023 IN RESPECT OF BUILDING BEARING C.C.NO: 66/4121 . THE TRUE COPY OF THE DEMAND NOTICE DATED 21-11-2023 IN RESPECT OF BUILDING BEARING C.C.NO: 66/4122 . THE TRUE COPY OF THE DEMAND NOTICE DATED 21-11-2023 IN RESPECT OF BUILDING BEARING C.C.NO: 66/4123 TRUE COPY OF ORDER IN W.P.[C] NO.13238 OF 2023 DATED 12-4-2023 OF THIS HON'BLE COURT. English translation of Exhibit P5 TRUE ENGLISH TRANSLATION OF EXHIBIT P5 Exhibit.P6 TRUE ENGLISH TRANSLATION OF EXHIBIT.P6 TRUE ENGLISH TRANSLATION OF EXHIBIT.P7

W.P.(C) No.16984/2020 & Conn. Cases 418 Exhibit Exhibit P8 TRUE ENGLISH TRANSLATION OF EXHIBIT P8

W.P.(C) No.16984/2020 & Conn. Cases 419 APPENDIX OF WP(C) 9242/2024 YEAR 2020-21, 2021-2022 ISSUED BY KOCHI MUNICIPAL CORPORATION OF SAYED ABDUL KHADER BAFAKYH IN RESPECT OF SHOP NO. 67/4477 DATED 22.09.2021 YEAR 2022-23 ISSUED BY KOCHI MUNICIPAL CORPORATION OF PAUL RINOSH IN RESPECT OF SHOP NO. 67/4480 DATED 27.09.2022 YEAR 2021-2022 AND 2022-2023 ISSUED BY KOCHI MUNICIPAL CORPORATION OF JOSMON GEORGE IN RESPECT OF SHOP NO. 67/4543 DATED 02.03.2023 CORPORATION OF JOSE WILLIAM IN RESPECT OF SHOP NO. 67/4458 DATED 24.02.2023 CORPORATION OF DAVIS JOHNNY IN RESPECT OF SHOP NO. 67/4502 DATED NIL CORPORATION OF AZEEZ P.C IN RESPECT OF SHOP NO. 67/4501 DATED 27.09.2022 YEAR 2020-2021 ISSUED BY KOCHI MUNICIPAL CORPORATION OF PK KURIAN IN RESPECT OF SHOP NO. 67/4623 DATED 16.04.2021 CORPORATION OF THANNICKEL MOIDU IJAS IN RESPECT OF SHOP NO. 67/4508 DATED 26.07.2023 CORPORATION OF P.S SALAHUDHEEN IN RESPECT OF SHOP NO. 67/4620 DATED 27.10.2023

W.P.(C) No.16984/2020 & Conn. Cases 420 YEAR 2020-21 ISSUED BY KOCHI MUNICIPAL CORPORATION OF SUBAIDA ABDULLAKUTTY (W/O LATE ABDULLAKUTTY) IN RESPECT OF SHOP NO. 67/4496 DATED 23.03.2022 CORPORATION OF ELIYAS KB IN RESPECT OF SHOP NO. 67/4476 DATED 25.02.2023 CORPORATION OF RIYAS.TA IN RESPECT OF SHOP NO. 67/4474 DATED 27.11.2023 TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT DATED 06.03.2019 WITH ENGLISH TRANSLATION 22.12.2020 WITH ENGLISH TRANSLATION 23.10.2020 WITH ENGLISH TRANSLATION TRUE COPY OF THE LETTER DATED 11.12.2020 ISSUED BY THE CORPORATION WITH ENGLISH 25.10.2018 IN WPC 34747/18 TRUE COPY OF THE LETTER DATED 08.10.2020 ISSUED BY COCHIN MUNICIPAL CORPORATION WITH ENGLISH TRANSLATION TRUE PHOTOCOPY OF THE NOTICE DATED 03.10.2020 OF THE 3RD RESPONDENT WITH ENGLISH TRUE PHOTO COPY OF THE REPRESENTATION BEFORE THE 1ST AND 2ND RESPONDENT DATED 05.02.2021 TRUE COPY OF THE INTERIM ORDER DATED IN WPC NO.5248/2021 DATED 01.03.2021 TRUE COPY OF THE REPLY ISSUED BY THE PUBLIC

W.P.(C) No.16984/2020 & Conn. Cases 421 INFORMATION OFFICER, KOCHI MUNICIPAL CORPORATION DATED 16.01.2023 WITH ENGLISH TRUE COPY OF THE SPECIAL NOTICE ISSUED BY THE CORPORATION DATED 28.01.2023 WITH ENGLISH TRUE COPY OF THE REPRESENTATION SUBMITTED BEFORE THE SECRETARY, CORPORATION OF COCHIN DATED 16.02.2023 WITH ENGLISH TRANSLATION TRUE COPY OF THE RECEIPT ISSUED FROM THE CORPORATION OFFICE DATED 20.02.2023 CORPORATION DATED 21.02.2023 21.02.2023 Exhibit P28 TRUE COPY OF THE NOTICE ISSUED BY THE CORPORATION DATED 01.03.2023 WITH ENGLISH Exhibit P29 CORPORATION DATED 01.03.2023 Exhibit P30 16.03.2023 SUBMITTED BEFORE ADDITIONAL CHIEF SECRETARY LSGD (IA) DEPARTMENT WITH ENGLISH Exhibit P31 TRUE COPY OF THE SPECIAL NOTICE ISSUED BY THE CORPORATION DATED 05.03.2003 WITH ENGLISH Exhibit P32 TRUE COPY OF THE REPLY NOTICE ISSUED FROM THE CORPORATION DATED 27.03.2023 WITH ENGLISH Exhibit P33 TRUE COPY OF THE REVISED PROPERTY TAX DRAFT NOTIFICATION DATED 20.09.2023 WITH ENGLISH Exhibit P34 TRUE COPY OF THE REPLY ISSUED BY THE PUBLIC INFORMATION OFFICER, KOCHI CORPORATION DATED 23.11.2023 WITH ENGLISH TRANSLATION

W.P.(C) No.16984/2020 & Conn. Cases 422 Exhibit P35 TRUE COPY OF THE DECISION OF THE COUNCIL DATED 01.02.2023 OF COCHIN CORPORATION WITH ENGLISH TRANSLATION Exhibit P36 TRUE COPY OF THE REPRESENTATION SUBMITTED BEFORE RESPONDENTS NO.2 TO 5 DATED 29.02.2024

W.P.(C) No.16984/2020 & Conn. Cases 423 APPENDIX OF WP(C) 41584/2022 DATED 22-7-2020 ISSUED BY THE RESPONDENT IN RESPECT OF THE BUILDING BEARING C.C. NO: 65/1315 THE TRUE COPY OF THE DEMAND NOTICE DATED 3- 12-2022 AS PER TAX REVISION SERVED ON THE PETITIONER FOR BUILDING BEARING C.C. NO 65/1315 1-2022 PASSED IN IN THE W.P.[C] NO.846 OF 2022

W.P.(C) No.16984/2020 & Conn. Cases 424 APPENDIX OF WP(C) 9713/2024 A COPY OF THE TAX RECEIPT NO.163604 OF THE BUILDING NO.41/2071/A1 (33/2171 E1) FOR IIND RESPONDENT IS PRODUCED HEREWITH AND MARKED AS EXHIBIT P1. A COPY OF THE TAX RECEIPT NO.163606 OF THE BUILDING NO.41/2070/A3 (33/2171 E3) FOR IIND A COPY OF THE TAX RECEIPT NO.163607 OF THE BUILDING NO.41/2070/A4 (33/2171 E4) FOR IIND A COPY OF THE TAX RECEIPT NO.163610 OF THE BUILDING NO.41/2070/A5 (33/2171 E5) FOR IIND A COPY OF THE TAX RECEIPT NO.163608 OF THE BUILDING NO.41/2070/A6 (33/2171 E6) FOR IIND A COPY OF THE TAX RECEIPT NO.137766 OF THE BUILDING NO.41/2070/A8 (33/2171 E8) FOR IIND HALF YEAR DATED 23.02.2022 ISSUED BY THE 2ND A COPY OF THE TAX RECEIPT NO.163609 OF THE BUILDING NO.41/2070/A9 (33/2171 E9) FOR IIND A COPY OF THE SPECIAL NOTICE NO.37521 OF THE BUILDING NO.41/2070/A1 (33/2171 E1) ISSUED BY A COPY OF THE DEMAND NOTICE NO.37522 OF THE BUILDING NO.41/2070/A3 (33/2171 E3) ISSUED BY

W.P.(C) No.16984/2020 & Conn. Cases 425 A COPY OF THE DEMAND NOTICE NO.37523 OF THE BUILDING NO.41/2070/A4 (33/2171 E4) ISSUED BY A COPY OF THE DEMAND NOTICE NO.37524 OF THE BUILDING NO.41/2070/A5 (33/2171 E5 ISSUED BY A COPY OF THE DEMAND NOTICE NO.37525 OF THE BUILDING NO.41/2070/A6 (33/2171 E6) ISSUED BY A COPY OF THE DEMAND NOTICE NO.37526 OF THE BUILDING NO.41/2070/A7 (33/2171 E7) ISSUED BY A COPY OF THE DEMAND NOTICE NO.37527 OF THE BUILDING NO.41/2070/A8 (33/2171 E8) ISSUED BY A COPY OF THE DEMAND NOTICE NO.37528 OF THE BUILDING NO.41/2070/A9 (33/2171 E9) ISSUED BY A COPY OF THE INTERIM ORDER DATED 24.08.2023 IN WP(C) NO.28386/2023.

W.P.(C) No.16984/2020 & Conn. Cases 426 APPENDIX OF WP(C) 40521/2023 TRUE COPY OF THE LATEST AND CURRENT RECEIPT SERIES NUMBERED AS 116620, 116621, 116622, 116623, 116624 AND 116625, WITH A COMMON DATE OF 16.09.2022, ISSUED AGAINST PROPERTY TAX PAYABLES FOR BOTH HALVES OF THE YEAR 2022- 2023 BY THE 2ND RESPONDENT DATED 24.08.2023 RESPECT OF BUILDING NO. 61/1230 Exhibit P2 (b) RESPECT OF BUILDING NO. 61/1231 RESPECT OF BUILDING NO. 61/1232 Exhibit P2 (d) RESPECT OF BUILDING NO. 61/1233 Exhibit P2 (e) RESPECT OF BUILDING NO. 61/1234 True Translation of Exhibit P 2 (c) TRUE COPY OF THE G.O. (M.S.) NO. 77/2023/LSGD DATED 22.03.2023 True Translation of Exhibit P 2 (e) True Translation of Exhibit P 2 True translation of Exhibit.P2(b) True translation of Exthibit.P2(a) True translation of Exhibit.P2(d)

W.P.(C) No.16984/2020 & Conn. Cases 427 True transalation of Exhibit P3

W.P.(C) No.16984/2020 & Conn. Cases 428 APPENDIX OF WP(C) 40535/2023 TRUE COPY OF THE LATEST AND CURRENT RECEIPT SERIES NUMBERED AS 116627, 116626, 116629, 116628 AND 116630, WITH A COMMON DATE OF 16.09.2022, ISSUED AGAINST PROPERTY TAX PAYABLES FOR BOTH HALVES OF THE YEAR 2022- 2023 RESPECT OF BUILDING NO. 61/3043 RESPECT OF BUILDING NO. 61/3044 Exhibit P2 (b) RESPECT OF BUILDING NO. 61/3045 RESPECT OF BUILDING NO. 61/3046 Exhibit P2 (d) RESPECT OF BUILDING NO. 39/3684 A TRUE COPY OF THE G.O. (M.S.) NO. 77/2023/LSGD DATED 22.03.2023 True Translation of Exhibit P 2 Exhibit P 2 (a) True Translation of Exhibit P 2 (a) Exhibit P 2 (b) True Translation of Exhibit P 2 (b) True Translation of Exhibit P 2 (c) Exhibit P 2 (d) True Translation of Exhibit P 2 (d) True Translation of Exhibit P 3

W.P.(C) No.16984/2020 & Conn. Cases 429 APPENDIX OF WP(C) 16068/2024 A TRUE COPY OF THE GO ( RT) NO. 540/2019/LSGD A TRUE COPY OF THE GO(P) NO. 26/2023/LSGD DATED 5.4.2023 22.3.2024 ISSUED BY THE 4TH RESPONDENT DATED 27.9.2022 BEARING BUILDING NO. 34/507;34/508;34/509 A TRUE COPY OF THE GO(RT) NO. 1726/2021/LSGD

W.P.(C) No.16984/2020 & Conn. Cases 430 APPENDIX OF WP(C) 16181/2024 CORPORATION OF DAVIS JOHNY IN RESPECT OF BUILDING NO. 42/609 DATED 24.06.2022 TRUE COPY OF JUDGMENT IN WP 19085/2014 DATED 07.01.2022 TRUE COPY OF THE PLINTH AREA DRAWING TRUE COPY OF THE TAX REVISION ORDER NO. 540/209 LSGD DATED 06.03.2019 TRUE COPY OF ORDER NO. 1703/2012 DATED 23.05.2013 OF OMBUDSMAN FOR LOCAL SELF GOVERNMANET INSTITUTIONS TRIVANDRUM TRUE COPY OF THE COPY OF MUNICIPAL CORPORATION LETTER DATED 19-05 2023 TRUE COPY OF THE COPY OF MUNICIPAL CORPORATION LETTER DATED 27-01- 2024 TRUE COPY OF THE COPY OF THE LIST WITH DETAILS OF PROPERTY TAX PAID YEARLY DATED 24.12.2022 TRUE COPY OF THE PROPERTY TAX OF STEPHEN JOHN DATED 02.05.2013 TRUE COPY OF TAX REVISION AND DEMAND NOTICE DATED 27.11.2020 TRUE COPY OF THE ACKNOWLEDGE RECEIPT DATED 09/12/2020 TRUE COPY OF APPEAL HEARING NOTICE DATED 20.01.2021 TRUE COPY REFUSAL ORDER DATED 06.02.2021 OF REVENUE OFFICER, CORPORATION OF KOCHI TRUE COPY INTERIM ORDER 25.10.2018 DATED HON’BLE HIGH COURT IN WPC NO.34747/2018

W.P.(C) No.16984/2020 & Conn. Cases 431 TRUE COPY REMINDER PETITION TO KOCHI MUNICIPAL CORP SECRETARY DATED 25.04.2023 TRUE COPY OF THE CIRCULAR NOTICE DATED 20.09.2023 WITH ENGLISH TRANSLATION 16.10.2023 BEFORE SECRETARY, KOCHI MUNCIPAL

W.P.(C) No.16984/2020 & Conn. Cases 432 APPENDIX OF WP(C) 16518/2024 THE TRUE COPY OF THE TABULAR STATEMENT (DATED NIL) REFLECTING THE DETAILS OF PROPERTY TAX PAID BY THE PETITIONER FOR THE YEAR 2010-11 25.05.2011 IN W.P.(C) NO. 3804/2011 26.11.2021 PASSED BY THIS HON’BLE COURT IN WP(C) NO. 26085/2011 AND CONNECTED WRIT PETITIONS THE TRUE COPY OF THE ORDER DATED 10.10.2022 31.01.2024 PASSED BY THIS HON’BLE COURT IN W.P.(C). NO. 39501/2022 PERTAINING TO SHOP NUMBER E6 PERTAINING TO SHOP NUMBER F2 PERTAINING TO SHOP NUMBER F3 PERTAINING TO SHOP NUMBER F4 PERTAINING TO SHOP NUMBER F5

W.P.(C) No.16984/2020 & Conn. Cases 433 THE TRUE COPY OF THE LETTER DATED 11.04.2024 SUBMITTED BY THE PETITIONER BEFORE THE 2ND THE TRUE COPY OF THE ACKNOWLEDGEMENT DATED 11.04.2024 RECEIVED FROM THE OFFICE OF THE 2ND RESPONDENT, TOWARDS FILING OF EXHIBIT P11 LETTER THE TRUE COPY OF THE POSTAL RECEIPT DATED 11.04.2024 ISSUED BY INDIA POST, TOWARDS DESPATCH OF EXHIBIT P11 LETTER RESPECT OF SHOP NO.E6 (41/415) RESPECT OF SHOP NO.F2 (41/436) RESPECT OF SHOP NO.F3 (41/437) RESPECT OF SHOP NO.F4 (41/438) RESPECT OF SHOP NO.F5 (41/443) THE TRUE COPY OF THE STATEMENT DATED NIL SHOWING THE DETAILS OF SHOP ROOMS GIVEN ON LEASE BY THE PETITIONER THE TRUE COPY OF THE NOTICE DATED 11.04.2024 ISSUED TO ANTONY ASHILY, KFC, OBERON MALL BY THE 3RD RESPONDENT THE TRUE COPY OF THE NOTICE DATED 11.04.2024 ISSUED TO JOSEPH, BASIC LIFE, BY THE 3RD THE TRUE COPY OF THE G.O.(RT) NO.540/2019/LSGD DATED 06.03.2019 ISSUED BY THE ADDITIONAL SECRETARY, FUNCTIONING UNDER THE 1ST RESPONDENT

W.P.(C) No.16984/2020 & Conn. Cases 434 THE TRUE COPY OF THE TRANSLATED VERSION OF EXT.P22 ORDER THE TRUE COPY OF THE ORDER DATED 03.04.2023 PASSED BY THIS HON’BLE COURT IN WP(C) NO. 11777 OF 2023 THE TRUE COPY OF THE ORDER DATED 17.11.2023 PASSED BY THIS HON’BLE COURT IN WP(C) NO. 38107 OF 2023

W.P.(C) No.16984/2020 & Conn. Cases 435 APPENDIX OF WP(C) 16534/2024 DATED 27-07-2022 WITH RESPECT TO THE BUILDING BEARING 73/389 THE TRUE COPY OF SPECIAL NOTICE DATED 29-06- 2022 IN RESPECT OF BUILDING BEARING NUMBER 73/389 TRUE COPY OF ARREAR DEMAND NOTICE AS PER TAX NUMBER 73/389 DATED 18-03-2024 1-2022 IN W.P.[C] NO.846 OF 2022 4-2023 IN W.P.[C] NO.13238 OF 2023

W.P.(C) No.16984/2020 & Conn. Cases 436 APPENDIX OF WP(C) 16540/2024 29-8-2019 WITH RESPECT TO THE BUILDING BEARING 52/3152-A FOR RS.16,379/- 28-12-2023 FOR RS.17,198/- WITH RESPECT TO THE BUILDING BEARING 52/3152-A 29-8-2019 WITH RESPECT TO THE BUILDING BEARING 52/3152-B FOR RS.18,904/- TRUE COPY OF THE DEMAND NOTICE DATED 23-4- 2024 IN RESPECT OF BUILDING BEARING NO: 52/3152-A TRUE COPY OF THE DEMAND NOTICE DATED 22-4- 2024 IN RESPECT OF BUILDING BEARING NO: 52/3152-B 2022 IN W.P.[C] NO.846 OF 2022 TRUE COPY OF THE INTERIM ORDER DATED 12-4- 2023 IN W.P.[C] NO.13238 OF 2023

W.P.(C) No.16984/2020 & Conn. Cases 437 APPENDIX OF WP(C) 18294/2024 TRUE COPIES OF THE OFFICIAL RECEIPTS NO: 176606, 176607, 176608, 176609, 176610, 176611, 176612, 176613, 176614, 176615, 176616 DT:23/3/2023 OF PROPERTY TAX DULY PAID FOR THE PERIOD 2022-23 SERIES (11 NUMBERS). TRUE COPIES OF THE SPECIAL NOTICES NO: 49546 & 49548 DT:6/3/2024 IN RESPECT OF BUILDING NO:54/3269 TRUE COPY OF THE SPECIAL NOTICE NO: 20177 NO:54/3270(37/530) TRUE COPY OF THE SPECIAL NOTICE NO: 49549 DT:6/3/2024 IN RESPECT OF BUILDING NO:54/3270 TRUE COPY OF THE SPECIAL NOTICE NO: 49550 DT:6/3/204 IN RESPECT OF BUILDING NO:54/3271 TRUE COPY OF THE SPECIAL NOTICE NO: 20178 NO:54/3272(37/532) TRUE COPY OF THE SPECIAL NOTICE NO: 49551 DT:6/3/2024 IN RESPECT OF BUILDING NO:54/3272 TRUE COPIES OF THE SPECIAL NOTICES NO: 49553 & 49552 DT:6/3/2024 IN RESPECT OF BUILDING NO:54/3273 TRUE COPY OF THE SPECIAL NOTICE NO: 20175 NO:54/3276 TRUE COPY OF THE SPECIAL NOTICE NO: 49558 DT:6/3/2024 IN RESPECT OF BUILDING NO:54/3276 TRUE COPY OF THE SPECIAL NOTICES NO: 20176 NO:54/3277(37/537). TRUE COPIES OF THE SPECIAL NOTICES NO: 49556 & 49555 DT:6/3/2024 IN RESPECT OF BUILDING

W.P.(C) No.16984/2020 & Conn. Cases 438 NO:54/3278 TRUE COPY OF THE SPECIAL NOTICE NO: 49557 DT:6/3/2024 IN RESPECT OF BUILDING NO:54/2984 TRUE COPY OF THE RELEVANT PAGES OF SAID GAZETTE NOTIFICATION DT. 12/07/2022 TRUE COPY OF THE ORDER OF THE 3RD RESPONDENT GO(RT)NO.540/2019 DT.06/03/2019 TRUE COPY OF THE ORDER OF THE 3RD RESPONDENT GO(MS)NO.77/2023/LSGDDT.22/03/2023 TRUE COPY OF THE ORDER DT.29/05/2023 IN WP(C) NO.17132 OF 2023

W.P.(C) No.16984/2020 & Conn. Cases 439 APPENDIX OF WP(C) 19581/2024 A COPY OF THE TAX RECEIPT NO.40511 OF THE OF 2021-22 DATED 04/12/2021 ISSUED BY THE RESPONDENTS A COPY OF THE TAX RECEIPT NO.141578 OF THE OF 2022 -2023 DATED 09/01/23 ISSUED BY THE A COPY OF THE TAX RECEIPT 0561826 OF THE 2023 TO 2024 DATED 05/02/24 ISSUED BY THE A COPY OF THE TAX RECEIPT NO. 0032340 OF THE OF 2020-2021 DATED 06/02/2021 ISSUED BY THE A COPY OF THE TAX RECEIPT NO. 40512 OF THE OF 2021-2022 DATED 04/12/2021 ISSUED BY THE A COPY OF THE TAX RECEIPT NO. 141577 OF THE OF 2022-2023 ISSUED BY THE RESPONDENT DATED NIL A COPY OF THE TAX RECEIPT NO. 0561825 OF THE OF 2023-2024 DATED 05/02/2024 ISSUED BY THE A COPY OF THE DEMAND NOTICE NO.40169010041790 OF THE BUILDING NO. 65/882 ISSUED BY THE RESPONDENT DATED 31.03.2024 A COPY OF THE DEMAND NOTICE NO.40169010064617 OF THE BUILDING NO. 65/883 ISSUED BY THE RESPONDENT DATED 04.04.2024

W.P.(C) No.16984/2020 & Conn. Cases 440 APPENDIX OF WP(C) 21597/2024 RESPECT OF BUILDING NO. 13/838 RESPECT OF BUILDING NO. 13/839 RESPECT OF BUILDING NO. 13/840 RESPECT OF BUILDING NO. 13/841 RESPECT OF BUILDING NO. 13/842 RESPECT OF BUILDING NO. 13/843 RESPECT OF BUILDING NO. 13/844 RESPECT OF BUILDING NO. 13/845 RESPECT OF BUILDING NO. 13/846 RESPECT OF BUILDING NO. 13/847 RESPECT OF BUILDING NO. 13/848

W.P.(C) No.16984/2020 & Conn. Cases 441 13.04.2021 OF THIS HON’BLE COURT IN WP(C) NO. 8809 OF 2021 06.07.2023 OF THIS HON’BLE COURT IN WP(C) NO. 21960 OF 2023

W.P.(C) No.16984/2020 & Conn. Cases 442 APPENDIX OF WP(C) 22004/2024 Exhibit P-1 DATED 06.03.2024 ISSUED BY THE RESPONDENTS Exhibit P-2 16.05.2024 ISSUED BY THE 2ND RESPONDENT Exhibit P-3 THE TRUE COPY OF THE RECEIPT DATED 03.06.2024 ISSUED FROM THE OFFICE OF THE 1ST RESPONDENT Exhibit P-4 31.03.2023 IN W.P.C.NO.11595/2023 OF THIS HON’BLE COURT

W.P.(C) No.16984/2020 & Conn. Cases 443 APPENDIX OF WP(C) 22081/2024 RECEIPTS DATED 04.03.2022 FOR ROOM NO. 52/551 RECEIPTS DATED 27.02.2023 FOR ROOM NO. 52/552 RECEIPTS DATED 24.03.2023 FOR ROOM NO. 52/553 RECEIPTS DATED 04.03.2022 FOR ROOM NO. 52/554 FOR THE ROOM NO. 52/551 DATED 22-3-24 FOR THE ROOM NO. 52/552 DATED 22-3-24 FOR THE ROOM NO. 52/553 DATED 22-3-24 FOR THE ROOM NO. 52/554 DATED 22-3-24

W.P.(C) No.16984/2020 & Conn. Cases 444 APPENDIX OF WP(C) 23194/2024 Exhibit P1[a] A TRUE COPY OF THE 2ND HALF PAID BUILDING TAX BEARING DOOR NO.52/3037 DATED 25.02.2023 Exhibit .P1[b] A TRUE COPY OF THE BUILDING TAX 2ND HALF PAID BEARING DOOR NO.52/3058 DATED 23.03.2023 Exhibit.P1{c} A TRUE COPY OF THE BUILDING TAX 2ND HALF PAID BEARING DOOR NO.52/3059 DATED 23.03.2023 Exhibit P2[a] THE TRUE COPY OF THE DEMAND NOTICE (ARREARS) DATED 31.05.2024 AGAINST ROOM NO.52/3037 Exhibit.P2[b] 31.05.2024 AGAINST ROOM NO. 52/3058 Exhibit.P2{c} 31.05.2024 AGAINST ROOM NO.52/3059

W.P.(C) No.16984/2020 & Conn. Cases 445 APPENDIX OF WP(C) 26864/2024 A TRUE COPY OF SPECIAL NOTICE DATED 14-03- 2024 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER WITH RESPECT TO BUILDING BEARING 05-03-2017 ; PERTAINING TO 2016-2017 (IIND 02-09-2017 ; PERTAINING TO 2017-2018 (IST Exhibit P2(B) 10-01-2018 ; PERTAINING TO 2017-2018 (IIND Exhibit P2(C) 08-08-2018 ; PERTAINING TO 2018-2019 (IST Exhibit P2(D) 26-02-2019 ; PERTAINING TO 2018-2019 (IIND Exhibit P2(E) 22-08-2019 ; PERTAINING TO 2019-2020 (IST Exhibit P2(F) 12-08-2020 ; PERTAINING TO 2020-2021 (IST Exhibit P2(G) 26-02-2021 ; PERTAINING TO 2020-2021 (IIND

W.P.(C) No.16984/2020 & Conn. Cases 446 Exhibit P2(H) 07-09-2021 ; PERTAINING TO 2021-2022 (IST Exhibit P2(I) 16-09-2022 ; PERTAINING TO 2022-2023 (IST Exhibit P2(J) 09-03-2023 ; PERTAINING TO 2022-2023 (IIND A TRUE COPY OF THE NOTIFICATION ISSUED BY THE 4TH RESPONDENT DATED 14-1-2011 A TRUE COPY OF THE INTERIM ORDER DATED 08-09- 2021 PASSED BY THIS HON’BLE COURT IN WP© NO. 18333/2021 A TRUE COPY OF INTERIM ORDER DATED 07-07-2021 PASSED BY THE DIVISION BENCH OF THIS HON’BLE COURT IN W.A. NO. 810/2021 A TRUE COPY OF THE INTERIM ORDER DATED 31-07- 2023 IN WP© NO. 24633/2023 PASSED BY THIS HON’BLE COURT

W.P.(C) No.16984/2020 & Conn. Cases 447 APPENDIX OF WP(C) 29492/2024 TRUE COPY OF PROPERTY TAX RECEIPT NO.67286 DATED 29.07.2021 ISSUED BY 2ND RESPONDENT TO 1ST PETITIONER IN PROOF OF PAYMENT OF PROPERTY TAX THEREOF FOR THE FIRST HALF YEAR OF 2021-22. TRUE COPY OF PROPERTY TAX RECEIPT NO.67284 DATED 29.07.2021 ISSUED BY 2ND RESPONDENT TO 2ND PETITIONER IN PROOF OF PAYMENT OF PROPERTY TAX THEREOF FOR THE SECOND HALF YEAR OF 2019-20, FULL YEAR OF 2020-21 AND FIRST HALF YEAR OF 2021-22 TRUE COPY OF DEMAND NOTICE NO.40169010049841 DATED 06.07.2024 ISSUED BY 2ND RESPONDENT TO 1ST PETITIONER TRUE COPY OF DEMAND NOTICE NO.40169010055824 DATED 06.07.2024 ISSUED BY 2ND RESPONDENT TO 2ND PETITIONER

W.P.(C) No.16984/2020 & Conn. Cases 448 APPENDIX OF WP(C) 29893/2024 TRUE COPY OF PROPERTY TAX RECEIPT NUMBER 01/122010118247 DATED 22.11.2022 ISSUED BY 2ND RESPONDENT TO PETITIONERS IN RESPECT OF BUILDING BEARING DOOR NUMBER 67/2180 TRUE COPY OF DEMAND NOTICE NO. 40169010035053 DATED 6.7.2024 ISSUED BY 2ND RESPONDENT TO PETITIONERS

W.P.(C) No.16984/2020 & Conn. Cases 449 APPENDIX OF WP(C) 31377/2024 THE 2 ND RESPONDENT BEARING NUMBER 1790 OF WARD 38

W.P.(C) No.16984/2020 & Conn. Cases 450 APPENDIX OF WP(C) 31615/2024 TRUE COPY OF THE PROPERTY TAX PAID RECEIPT DATED 17-03-2023 PAID FOR THE PERIOD 2022-23 - 2ND HALF FOR THE SAID ROOM NUMBER 53/468 TRUE COPY OF THE PROPERTY TAX PAID RECEIPT DATED 17-03-2023 PAID FOR THE PERIOD 2022-23 - 2ND HALF FOR THE SAID ROOM NUMBER 53/469 TRUE COPY OF DEMAND NOTICE DOWNLOADED FROM COCHIN CORPORATION WEBSITE FOR THE ROOM NO. 53/468 DATED 30/09/2023 TRUE COPY OF DEMAND NOTICE DOWNLOADED FROM COCHIN CORPORATION WEBSITE FOR THE ROOM NO. 53/469 DATED 30/09/2023 TRUE COPY OF THE REPRESENTATION DATED 18- 102023 FILED BY THE PETITIONER BEFORE THE 2ND TRUE COPY OF THE JUDGEMENT DATED 05-02-2024 IN WPC 42402/2023 TRUE COPY OF THE ARGUMENT NOTE DATED 16-02- 2024 FILED BY THE PETITIONER BEFORE THE COCHIN CORPORATION TRUE COPY OF THE ORDER DATED 18-06-2024 PASSED BY THE COCHIN CORPORATION

W.P.(C) No.16984/2020 & Conn. Cases 451 APPENDIX OF WP(C) 31930/2024 BUILDING NUMBER 362 BUILDING NUMBER 363 BUILDING NUMBER 364 BEARING NUMBER 362 OF WARD 44 BEARING NUMBER 363 BEARING NUMBER 364

W.P.(C) No.16984/2020 & Conn. Cases 452 APPENDIX OF WP(C) 31963/2024 10.07.2024 ISSUED BY THE 2 ND RESPONDENT AGAINST BUILDING NUMBER 2155 2156 06.06.2024 ISSUED BY THE 2 ND RESPONDENT AGAINST BUILDING NUMBER 2157 06.06.2024 ISSUED BY THE 2 ND RESPONDENT AGAINST BUILDING NUMBER 2158 A TRUE COPY OF THE RECEIPT DATED 08.02.2024 OF FY 2023-2024 BY THE PETITIONER FOR THE BUILDING BEARING NUMBER 2155 OF WARD 37 BEARING NUMBER 2156 BEARING NUMBER 2157 A TRUE COPY OF THE RECEIPT DATED 08.02.2024 OF FY 2023-2024 BY THE PETITIONER FOR THE BUILDING BEARING NUMBER 2158

W.P.(C) No.16984/2020 & Conn. Cases 453

W.P.(C) No.16984/2020 & Conn. Cases 454 APPENDIX OF WP(C) 31967/2024 AGAINST BUILDING NUMBER 3416/A1 AGAINST BUILDING NUMBER 3416/A2 AGAINST BUILDING NUMBER 3416/A3 AGAINST BUILDING NUMBER 3416/A4 AGAINST BUILDING NUMBER 3416/A5 AGAINST BUILDING NUMBER 3416/A6 Exhibit P2(f) AGAINST BUILDING NUMBER 3416/A7 Exhibit P2(g) AGAINST BUILDING NUMBER 3416/A8 Exhibit P2(h) AGAINST BUILDING NUMBER 3416/A9 Exhibit P2(i) AGAINST BUILDING NUMBER 3416/A10 Exhibit P2(j)

W.P.(C) No.16984/2020 & Conn. Cases 455 AGAINST BUILDING NUMBER 3416/A11 Exhibit P2(k) AGAINST BUILDING NUMBER 3416/A12 Exhibit P2(l) AGAINST BUILDING NUMBER 3416/A13 Exhibit P2(m) 04.07.2024 ISSUED BY THE 2 ND RESPONDENT AGAINST BUILDING NUMBER 3416/A14 Exhibit P2(n) AGAINST BUILDING NUMBER 3416/A15 BEARING NUMBER 3416/A1 OF WARD 40 BEARING NUMBER 3416/A2 OF WARD 40 BEARING NUMBER 3416/A3 OF WARD 40 BEARING 3416/A4 OF WARD 40 BEARING NUMBER 3416/A5 OF WARD 40

W.P.(C) No.16984/2020 & Conn. Cases 456 BEARING NUMBER 3416/A6 OF WARD 40 Exhibit P3(f) BEARING NUMBER 3416/A7 OF WARD 40 Exhibit P3(g) BEARING NUMBER 3416/A8 OF WARD 40 Exhibit P3(h) BEARING NUMBER 3416/A9 OF WARD 40 Exhibit P3(i) BEARING NUMBER 3416/A10 OF WARD 40 Exhibit P3(j) BEARING NUMBER 3416/A11 OF WARD 40 Exhibit P3(k) BEARING NUMBER 3416/A12 OF WARD 40 Exhibit P3(l) BEARING NUMBER 3416/A13 OF WARD 40 Exhibit P3(m)

W.P.(C) No.16984/2020 & Conn. Cases 457 BEARING NUMBER 3416/A14 OF WARD 40 Exhibit P3(n) BEARING NUMBER 3416/A15 OF WARD 40

W.P.(C) No.16984/2020 & Conn. Cases 458 APPENDIX OF WP(C) 31969/2024 DATED 06.03.2019 ALONG WITH TRANSLATION 1729 THE 2 ND RESPONDENT DATED 25.06.2024 AGAINST BUILDING NUMBER 1730 THE 2 ND RESPONDENT DATED 25.06.2024 AGAINST BUILDING NUMBER 1731 BEARING NUMBER 1729 OF WARD 38 BEARING NUMBER 1730 OF WARD 38 BEARING NUMBER 1731 OF WARD 38

W.P.(C) No.16984/2020 & Conn. Cases 459 APPENDIX OF WP(C) 31972/2024 1750 1752 1753 AGAINST BUILDING NUMBER 1754 AGAINST BUILDING NUMBER 1754/A AGAINST BUILDING NUMBER 1755 BEARING NUMBER 1750 OF WARD 44 BEARING NUMBER 1752 OF WARD 44 BEARING NUMBER 1753 OF WARD 44

W.P.(C) No.16984/2020 & Conn. Cases 460 A TRUE COPY OF THE RECEIPT DATED 29.07.2023 PROPERTY TAX FOR THE 1 ST HALF OF FY 2023- 2024 BY THE PETITIONER FOR THE BUILDING BEARING NUMBER 1754 OF WARD 44 A TRUE COPY OF THE RECEIPT DATED 07.02.2024 BEARING NUMBER 1754 A OF WARD 44 BEARING NUMBER 1755 OF WARD 44

W.P.(C) No.16984/2020 & Conn. Cases 461 APPENDIX OF WP(C) 31991/2024 THE 2 ND RESPONDENT DATED 10.07.2024 ISSUED AGAINST BUILDING NUMBER 1586 THE 2 ND RESPONDENT DATED 06.06.2024 ISSUED AGAINST BUILDING NUMBER 1587 THE 2 ND RESPONDENT DATED 06.06.2024 ISSUED AGAINST BUILDING NUMBER 1588 THE 2 ND RESPONDENT ISSUED AGAINST BUILDING NUMBER 1589 1591 BEARING NUMBER 1586 OF WARD 37 BEARING NUMBER 1587 OF WARD 37 BEARING NUMBER 1588 OF WARD 37

W.P.(C) No.16984/2020 & Conn. Cases 462 BEARING NUMBER 1589 OF WARD 37 BEARING NUMBER 1591 OF WARD 37

W.P.(C) No.16984/2020 & Conn. Cases 463 APPENDIX OF WP(C) 32006/2024 27.07.2024 ISSUED BY THE 2 ND RESPONDENT AGAINST BUILDING NUMBER 2695-B AGAINST BUILDING NUMBER 2719 AGAINST BUILDING NUMBER 2720 2721 2722 2723 Exhibit P2(f) AGAINST BUILDING NUMBER 2724 BEARING NUMBER 2695- B OF WARD 37 BEARING NUMBER 2719

W.P.(C) No.16984/2020 & Conn. Cases 464 BEARING NUMBER 2720 BEARING NUMBER 2721 BEARING NUMBER 2722 BEARING NUMBER 2723 Exhibit P3(f) BEARING NUMBER 2724 13.04.2023 IN WP(C). NO. 13956/2023

W.P.(C) No.16984/2020 & Conn. Cases 465 APPENDIX OF WP(C) 32279/2024 TRUE COPY OF PROPERTY TAX RECEIPT NO.00977 DATED 16.6.2016 ISSUED BY 2ND RESPONDENT TO 2016-17 TRUE COPY OF PROPERTY TAX RECEIPT NO.0057431 DATED 3.3.2020 ISSUED BY 2ND RESPONDENT TO TAX FOR THE FIRST AND SECOND HALF YEARS FROM 2016-17 TO 2019-20 TRUE COPY OF PROPERTY TAX RECEIPT NO.0148477 DATED 3.7.2020 ISSUED BY 2ND RESPONDENT TO TAX FOR THE FIRST HALF YEAR OF 2020-21 TRUE COPY OF PROPERTY TAX RECEIPT NO.175823 DATED 28.10.2020 ISSUED BY 2ND RESPONDENT TO TAX FOR THE SECOND HALF YEAR OF 2020-21 TRUE COPY OF PROPERTY TAX RECEIPT NO.29572 DATED 22.12.2021 ISSUED BY 2ND RESPONDENT TO 2021-22 TRUE COPY OF PROPERTY TAX RECEIPT NO.0120431 DATED 19.8.2022 ISSUED BY 2ND RESPONDENT TO TAX FOR THE FIRST HALF YEAR OF 2022-23 TRUE COPY OF PROPERTY TAX RECEIPT NO.120222 DATED 8.3.2023 ISSUED BY 2ND RESPONDENT TO TAX FOR THE SECOND HALF YEAR OF 2022-23 TRUE COPY OF PROPERTY TAX RECEIPT NO.122536 DATED 18.2.2024 ISSUED BY 2ND RESPONDENT TO 2023-24 TRUE COPY OF DEMAND NOTICE NO.40169040019451

W.P.(C) No.16984/2020 & Conn. Cases 466 DATED 27.8.2024 ISSUED BY 2ND RESPONDENT TO

W.P.(C) No.16984/2020 & Conn. Cases 467 APPENDIX OF WP(C) 33947/2024 09.03.2024 ISSUED TO THE PETITIONER FOR THEIR ROOM BEARING NO.61/3389 FOR A TOTAL AMOUNT OF RS.1,43,028/- TRUE COPY OF THE JUDGEMENT IN W.P.(C) NO.22801 OF 2024 DATED 28.06.2024 27.03.2023 IN WP(C) 10624 OF 2023

W.P.(C) No.16984/2020 & Conn. Cases 468 APPENDIX OF WP(C) 34675/2024 A TRUE COPY OF THE GO NO 540/2019/LSGD DATED 06.03.2019 BUILDING NUMBER 1765 BUILDING NUMBER 1766 BUILDING NUMBER 1766 A A TRUE COPY OF THE RECEIPT DATED 03.02.2023 BUILDING BEARING NUMBER 1765 BUILDING BEARING NUMBER 1766 BUILDING BEARING NUMBER 1766-A

W.P.(C) No.16984/2020 & Conn. Cases 469 APPENDIX OF WP(C) 35175/2024 A TRUE COPY OF THE GO NO. 26/2023/LSGD DATED 5.4.2023 19.7.2024;20.7.2024 & 24.7.2024 BEARING BUILDING NO. 6641;6642;6643;66446645 AND 6645A

W.P.(C) No.16984/2020 & Conn. Cases 470 APPENDIX OF WP(C) 35369/2024 BUILDING NUMBER 1763 BUILDING NUMBER 1764 BUILDING NUMBER 1766 B A TRUE COPY OF THE RECEIPT DATED 03.02.2023 BUILDING BEARING NUMBER 1763 BUILDING BEARING NUMBER 1764 BUILDING BEARING NUMBER 1766-B

W.P.(C) No.16984/2020 & Conn. Cases 471 APPENDIX OF WP(C) 38015/2024 TRUE COPY OF THE INTIMATION NOTICES FOR THE FY 2021-22 PAID BY THE PETITIONER FROM FY 2019-20 TO FY 2023-24 07.10.2024 30.09.2024

W.P.(C) No.16984/2020 & Conn. Cases 472 APPENDIX OF WP(C) 40173/2024 16/03/2021 WHEREBY THE PETITIONER HAS PAID 22/11/2022 WHEREBY THE PETITIONER HAS PAID PROPERTY TAX FOR THE FINANCIAL YEAR 2021-2022 AND 2022-2023 09/10/2024 ISSUED BY THE 2ND RESPONDENT

W.P.(C) No.16984/2020 & Conn. Cases 473 APPENDIX OF WP(C) 40595/2024 Exhibit P-1 NO.191194 DATED 24.02.2020 SHOWING THE THE SHOP ROOM BEARING DOOR NO.62/3820 Exhibit P-1(a) NO.48535 DATED 24.02.2021 SHOWING THE PAYMENT BEARING DOOR NO.62/3820 Exhibit P-1(b) NO.0169876 DATED 24.08.2021 SHOWING THE ROOM BEARING DOOR NO.62/3820 Exhibit P-1(c) NO.57352 DATED 22.02.2022 SHOWING THE PAYMENT DOOR NO.62/3820 Exhibit P-1(d) NO.0298980 DATED 26.09.2022 SHOWING THE ROOM BEARING DOOR NO.62/3820 Exhibit P-1(e) Exhibit P-1(f) NO.258538 DATED 18.03.2024 SHOWING THE THE SHOP ROOM BEARING DOOR NO.62/3820 Exhibit P-2 NO.48536 DATED 24.02.2021 SHOWING THE PAYMENT

W.P.(C) No.16984/2020 & Conn. Cases 474 BEARING DOOR NO.62/3821 Exhibit P-2(a) NO.0169877 DATED 24.08.2021 SHOWING THE ROOM BEARING DOOR NO.62/3821 Exhibit P-2 (b) NO.57351 DATED 22.02.2022 SHOWING THE PAYMENT DOOR NO.62/3821 Exhibit P-2(c) NO.0298981 DATED 26.09.2022 SHOWING THE ROOM BEARING DOOR NO.62/3821 Exhibit P-2 (d) Exhibit P-2 (e) NO.258539 DATED 18.03.2024 SHOWING THE THE SHOP ROOM BEARING DOOR NO.62/3821 Exhibit P-3 NO.191197 DATED 24.02.2020 SHOWING THE THE SHOP ROOM BEARING DOOR NO.62/3822 Exhibit P-3(a) NO.48537 DATED 24.02.2021 SHOWING THE PAYMENT BEARING DOOR NO.62/3822 Exhibit P-3(b) NO.0169878 DATED 24.08.2021 SHOWING THE

W.P.(C) No.16984/2020 & Conn. Cases 475 ROOM BEARING DOOR NO.62/3822 Exhibit P-3(c) NO.57350 DATED 22.02.2022 SHOWING THE PAYMENT DOOR NO.62/3822 Exhibit P-3(d) NO.01/122010114021 DATED 26.09.2022 SHOWING THE PAYMENT OF THE PROPERTY TAX FOR THE YEAR ROOM BEARING DOOR NO.62/3822 Exhibit P-3(e) Exhibit P-3(f) NO.258540 DATED 18.03.2024 SHOWING THE THE SHOP ROOM BEARING DOOR NO.62/3822 Exhibit P-4 NO.53586 DATED 21.02.2017 SHOWING THE PAYMENT OF THE PROPERTY TAX FOR THE YEAR 2016-17 (1ST BEARING DOOR NOS.62/3822 AND 62/3823 Exhibit P-4(a) NO.62412 DATED 20.02.2018 SHOWING THE PAYMENT OF THE PROPERTY TAX FOR THE YEAR 2017-18 (1ST Exhibit P-4(b) NO.69919 DATED 26.02.2019 SHOWING THE PAYMENT OF THE PROPERTY TAX FOR THE YEAR 2018-19 (1ST Exhibit P-4(c) NO.191196 DATED 24.02.2020 SHOWING THE

W.P.(C) No.16984/2020 & Conn. Cases 476 THE SHOP ROOM BEARING DOOR NO.62/3823 Exhibit P-4(d) NO.48538 DATED 24.02.2021 SHOWING THE PAYMENT Exhibit P-4(e) NO.0169879 DATED 24.08.2021 SHOWING THE ROOM BEARING DOOR NO. 62/3823 Exhibit P-4(f) NO.57349 DATED 22.02.2022 SHOWING THE PAYMENT DOOR NO.62/3823 Exhibit P-4(g) NO.0298979 DATED 26.09.2022 SHOWING THE ROOM BEARING DOOR NO.62/3823 Exhibit P-4(h) 62/3822 AND 62/3823 Exhibit P-4(i) NO.258541 DATED 18.03.2024 SHOWING THE THE SHOP ROOM BEARING DOOR NO.62/3823 Exhibit P-5 TRUE COPY OF THE LICENSE NO.140169372300255 ISSUED BY THE 1ST RESPONDENT IN FAVOUR OF THE WRIT PETITIONER TO CONDUCT THE BUSINESS IN THE SHOP ROOMS, WHICH IS RENEWED LATEST ON 29.06.2023 Exhibit P-6 NO.40169010078013 DATED 08.09.2023 DEMANDING

W.P.(C) No.16984/2020 & Conn. Cases 477 THE PROPERTY TAX FROM THE SECOND HALF OF THE FINANCIAL YEAR 2020-2021 TO THE SECOND HALF OF FINANCIAL YEAR 2024-2025, WITH RESPECT TO THE SHOP ROOM BEARING DOOR NO. 62/3820 Exhibit P-7 NO.40169010078014 DATED 08.09.2024 DEMANDING THE PROPERTY TAX FROM THE FIRST HALF OF THE FINANCIAL YEAR 2020-2021 TO THE SECOND HALF OF FINANCIAL YEAR 2024-2025, WITH RESPECT TO THE SHOP ROOM BEARING DOOR NO. 62/3821 Exhibit P-8 NO.40169010078016 DATED 08.09.2024 DEMANDING THE PROPERTY TAX FROM THE SECOND HALF OF THE FINANCIAL YEAR 2019-20 TO THE SECOND HALF OF FINANCIAL YEAR 2024-2025, WITH RESPECT TO THE SHOP ROOM BEARING DOOR NO. 62/3822 Exhibit P-9 NO.40169010078018 DATED 08.09.2024 DEMANDING THE PROPERTY TAX FROM THE FIRST HALF OF THE FINANCIAL YEAR 2016-17 TO THE SECOND HALF OF FINANCIAL YEAR 2024-2025, WITH RESPECT TO THE SHOP ROOM BEARING DOOR NO. 62/3823

W.P.(C) No.16984/2020 & Conn. Cases 478 APPENDIX OF WP(C) 41045/2024 TRUE COPY OF PROPERTY TAX RECEIPT NO.0199617 DATED 7.9.2016 ISSUED BY 2ND RESPONDENT TO YEARS OF 2016-17 TRUE COPY OF PROPERTY TAX RECEIPT NO.0003237 DATED 8.9.2017 ISSUED BY 2ND RESPONDENT TO YEARS FROM 2017-18 TRUE COPY OF PROPERTY TAX RECEIPT NO.0159615 DATED 22.11.2018 ISSUED BY 2ND RESPONDENT TO YEARS OF 2018-19 TRUE COPY OF PROPERTY TAX RECEIPT NO.0133536 DATED 28.11.2019 ISSUED BY 2ND RESPONDENT TO YEAR OF 2019-20 TRUE COPY OF PROPERTY TAX RECEIPT NO.0199618 DATED 7.9.2016 ISSUED BY 2ND RESPONDENT TO YEARS OF 2016-17 TRUE COPY OF PROPERTY TAX RECEIPT NO.0003238 DATED 8.9.2017 ISSUED BY 2ND RESPONDENT TO YEARS FROM 2017-18 NO.0046255 DATED 24.6.2018 ISSUED BY 2ND RESPONDENT TO PETITIONER IN PROOF OF PAYMENT OF PROPERTY TAX THEREOF FOR THE FIRST AND SECOND HALF YEARS OF 2018-19 TRUE COPY OF PROPERTY TAX RECEIPT NO.0133539 DATED 28.11.2019 ISSUED BY 2ND RESPONDENT TO

W.P.(C) No.16984/2020 & Conn. Cases 479 YEAR OF 2019-20 TRUE COPY OF PROPERTY TAX RECEIPT NO.7005 DATED 25.2.2021 ISSUED BY 2ND RESPONDENT TO PETITIONER IN PROOF OF DUPLICATE PAYMENT OF PROPERTY TAX THEREOF FOR THE PERIOD FROM 2106-17 TO 2020-21, THAT IS, UNTIL 31.3.2021 TRUE COPY OF DEMAND NOTICE NO.40169040020089 DATED 30.9.2024 ISSUED BY 2ND RESPONDENT TO TRUE COPY OF DEMAND NOTICE NO.40169040020089 DATED 30.9.2024 ISSUED BY 2ND RESPONDENT TO

W.P.(C) No.16984/2020 & Conn. Cases 480 APPENDIX OF WP(C) 44635/2024 TRUE COPY OF THE GOVERNMENT ORDER BEARING NUMBER G.O. (A) NO.17/2011/LSGD DATED . TRUE COPY OF G.O.(MS) NO.144/2015 DATED 18.11.2024 ISSUED TO THE PETITIONER FOR THE BUILDING BEARING NO.52/529 FOR A TOTAL AMOUNT OF RS. 93,480/- 18.11.2024 ISSUED TO THE PETITIONER FOR THE BUILDING BEARING NO.52/530 FOR A TOTAL AMOUNT OF RS. 15,469/- TRUE COPY OF THE PROPERTY TAX RECEIPT BEARING NO. 234035 ISSUED BY THE 2ND RESPONDENT ON 02.02.2024 FOR PAYMENT OF THE TAX PAID FOR THE DOOR NO. 52/529 TRUE COPY OF THE PROPERTY TAX RECEIPT BEARING NO. 234036 ISSUED BY THE 2ND RESPONDENT ON 02.02.2024 FOR PAYMENT OF THE TAX PAID FOR

W.P.(C) No.16984/2020 & Conn. Cases 481 THE DOOR NO. 52/530