JUDGMENT : P.V. Kunhikrishnan, J. These writ petitions are connected and therefore I am disposing these writ petitions by a common judgment. I will treat W.P.(C). No.24090 of 2018 as the leading case and I will narrate the facts in this case. Similar contentions are raised in the other writ petitions also. 2. The petitioner in W.P.(C). No.24090/2018 along with four others purchased building consisting of room bearing Nos.4/433, 4/434, 4/437, 4/438, 4/439, 4/440, 4/441, 4/442, 4/443, 4/444, 4/445, 4/446, 4/447, 4/448, 4/450, 4/451, 4/453, 4/454, 4/455, 4/456, 4/457, 4/458, 4/459, 4/460 (old Nos.20/621-2 to 20/621-28) of Perinthalmanna Municipality. The petitioner, his wife and relatives named Ibrahim, Ameer and Jamseena purchased this building from Beeran and others as per sale deed bearing Registration Nos.437/2016, 436/2016, 435/2016, 434/2016 and 433/2016 of Perinthalmanna SRO. For the years 2016-17 and 2017-18, the petitioner remitted an amount of Rs.1,72,000/- towards building tax and till 2018 he has remitted the same without any default is the submission. When the petitioner approached the Municipality for remitting the building tax for the year 2018-19, the Secretary, Perinthalmanna Municipality served a notice and thereby demanded the petitioner to pay enhanced property tax which is allegedly fixed as per the provisions of the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011 (for short 'Rules 2011'). The enhanced property tax demanded for these rooms is narrated in page Nos.2 and 3 of the writ petition. The notice dated 09.07.2018 and 11.07.2018 were issued in the name of Beeran, who was the predecessor of the petitioner in interest from whom the petitioner purchased this building. The notice demanding tax was fixed as per the provisions of the Rules 2011 for the building and Exts.P1 to P24 are the demand notices issued by the Secretary, Perinthalmanna Municipality. The contents in Exts.P1 to P24 are common except figures. After the receipt of these demand notices, the petitioner submitted Ext.P26 representation before the respondent dated 15.07.2018 stating that this demand order may not be implemented. It is submitted that the petitioner is conducting a lodge named Khaleej Residency in this building and he was issued licence bearing No.239/17 for running the lodge. When renewal application was submitted, the Municipality insisted that, for renewing the licence, the petitioner has to pay the enhanced property tax. It is submitted that the petitioner is conducting a lodge named Khaleej Residency in this building and he was issued licence bearing No.239/17 for running the lodge. When renewal application was submitted, the Municipality insisted that, for renewing the licence, the petitioner has to pay the enhanced property tax. It is submitted that, in spite of Ext.P26 representation, the Municipality is not prepared to recall Exts.P1 to P24 and is still insisting to pay the enhanced property tax and because of non-payment of the enhanced property tax, the Municipality is not renewing the licence, is the submission. It is the contention of the petitioner that Exts.P1 to P24 demand notices are issued without assessing the basic property tax and annual property tax as per the procedures prescribed under the Rules 2011 and Section 233 of the Kerala Municipality Act, 1994 (for short 'Act 1994'). It is submitted that, for non compliance of procedural requirements, a batch of writ petitions were filed before this Court and this Court as per Ext.P27 judgment allowed the writ petitions and was pleased to set aside the demand notices. According to the petitioner, since the mandatory procedural requirements are not complied with for fixing the enhanced property tax, this Court was pleased to set aside the demand made by the Municipality and directed the Municipality to comply with the requirements under the Rules 2011. The procedures in Rules 4, 6, 9 and 10 are not followed before issuing the demand notices is the submission of the petitioner. Therefore, this writ petition is filed with the following prayers : “(i) Call for the records leading to Exts-P1 to 24 demand notices and quash the same by issuing a writ of certiorari; (ii) Declare that the respondent municipality has no right to demand property tax from the building owners on the basis of basic property tax and annual property tax without complying the mandatory procedural requirements as dictated in Rule 2011 and amended Rules in 2013; (iii) Declare that the respondent municipality has no right to demand property tax with retrospective effect before fixing the basic property and annual property tax after complying the mandatory procedural requirements. (iv) Pass such other orders or directions as may deemed necessary in the facts and circumstances of the case and in the interest of justice.” 3. (iv) Pass such other orders or directions as may deemed necessary in the facts and circumstances of the case and in the interest of justice.” 3. Similar is the contentions in almost all other writ petitions, and therefore, I am not repeating the averments in those writ petitions separately. 4. Heard Adv. Sri. Peeyus A. Kottam and other counsel appearing for the petitioners in these cases, Adv. Sri. P.C. Sasidharan, Adv. K.I. Abdul Rasheed and Adv. Sri R. Azad Babu appearing for the local self Government Institutions, and the learned Government Pleader. 5. The short point raised by the petitioners in these cases is that there are procedural irregularities before issuing the demand notices for property tax. What are the procedures to be followed before issuing the demand notice is the main question to be decided in these cases. 6. Section 233 (1) of the Act 1994 says that, every Council of the Municipality shall in accordance with the provisions of this Act and the Rules as may be prescribed, levy property tax on every building (including the land appurtenant thereto) situated within the area of the respective Municipality and not exempted as per the provisions of the Act. 7. Section 233 (2) (a) of the Act 1994 says that, for the purpose of levying property tax, the Government shall, by notification, fix the minimum and maximum limits of rates of basic property tax applicable to one square meter plinth area of the categories of building in accordance with the use and date on which they shall come into force. The categories of building are (i) used for residential purpose; (ii) used for industrial purpose; (iii) used for school and hospitals; (iv) used for amusement parks, mobile telephone tower etc; (v) used for commercial purpose; (vi) used for other purposes; (vii) any other category of building notified by the Government. Section 233(2)(b) says that the Government may by notification fix the sub-categories of each category of building from (i) to (vii) mentioned above and the minimum and maximum limits of basic property tax applicable to them. Section 233(2)(b) says that the Government may by notification fix the sub-categories of each category of building from (i) to (vii) mentioned above and the minimum and maximum limits of basic property tax applicable to them. The note to Section 233 says that for the purpose of this Section “plinth area” means in the case of a single - storeyed building, the area of its floor level (including thickness of wall) of the portion having roof and in the case of a multi-storeyed building with or without cellar-storey, the total area of such floor level (including thickness of wall, but excluding the open terrace portion) of each storey of the building. It is also to be noted that Section 233 (2) (b) is substituted by Act 18/2023, by which it is stated that the Government may, by notification, fix the minimum and maximum limits of basic property tax rates of each type of building and their subdivisions as mentioned above from (i) to (vii) as applicable to them every five years. Sub-clause (c), (d) and (e) were also inserted as per the above amendment. Section 233(3) says that the council of the respective Municipality shall, subject to the limit fixed by the Government in accordance with the category of buildings referred to in sub-section (2), fix after complying with the procedure prescribed, the rates of basic property tax (in whole number) to be made applicable to each category of buildings situated in the area of the Municipality on a scale of one square meter plinth area. The rates of basic property tax for all buildings of same category or its sub-categories, as the case may be, shall be the same throughout the area of the Municipality. Section 233(4) says that the limits of rates of basic property tax fixed by the Government under sub-section (2) and the rates of basic property tax once determined by the Council subject thereto, under sub-section (3) shall be in force for five years from the date on which they come into force and thereafter on completion of every five years, the Government and the Council respectively shall revise the rates of basic tax in such manner as to have an enhancement of twenty-five percent on the existing limits and rates by the completion of the period of every five years, so as to be in force for the next five years. While assessing the tax in accordance with the revised rate of tax as stated above, clause (a) states that, in the case of buildings which are new, reconstructed and altered in usage, the Secretary shall fix the tax as prescribed and take further action. As per clause (b), in the case of building which does not belong to the category stated in clause (a) and the annual property tax of which was fixed once based on the plinth area, the Council shall, for the purpose of revising the annual property tax for the succeeding five year period, revise the tax by enhancing the existing annual property tax along with twenty-five percent of the same and accordingly, the Secretary shall give demand notice for next five years to the owner of the building provided that while revising such annual property tax, no deduction or enhancement under sub-section (7) shall be applicable. Section 233 (6) says that the basic property tax shall be such amount as is arrived at by multiplying the plinth area of a building with the rate of basic property tax applicable to such building which is rounded to the next higher whole number. Other formalities are also mentioned in sub-section (7) to (18) of Section 233 of the Act 1994. 8. The Rules 2011 was framed in exercise of the powers under Sections 230, 231 and 233 r/w Section 565 of the Act 1994. As per Rule 3 of the Rules 2011, the Secretary shall levy property tax as per Section 233 and as per these Rules, for each building which has not been exempted from property tax as per Section 235 of the Act 1994. Rule 3(2) says that if more than one building is situated on the same property, if they are not constructed connecting each other, for the purpose of levying property tax, they shall be treated as separate buildings provided that a latrine, firewood shed, cattle shed, cages for domestic animals or domestic birds, car shed, pump house situated in the same property as a building appurtenant thereto or such other appurtenant building, even though separated from a building, shall not be treated as separate building and its plinth area shall not be included in the plinth area of the main building. Rule - 4 deals about fixing of rates of basic property tax. Rule - 4 deals about fixing of rates of basic property tax. Rule 4(1) says that the Municipality shall, by resolution, fix the rates of basic property tax in whole number to be levied in the area of the Municipality to a square meter of plinth area for each category of building, mentioned in Rule 4(1) in accordance with the use, if the Government have fixed their sub-categories, for it also, subject to the minimum and maximum limits of basic tax rates fixed by the Government as per sub-section 2 of Section 233 for each category of building. The category of building mentioned in Rule 4(1) are the following:- (i) used for residential purpose (ii) used for industrial purpose (iii) used for school or hospitals (iv) used for amusement parks, mobile telephone tower (v) used for commercial purpose (vi) used for other purposes (vii) any other category of buildings as notified by the Government. 9. Rule 4(2) says that the Council shall, initially consider preliminary proposals to fix rates for basic property tax or revision of existing rates and before passing a resolution for fixing rates finally, notice as to the intention of that resolution shall be published in the notice board of the office of the Municipality and in a newspaper having wide circulation in the area of the Municipality and in the places directed by the Council and publicity shall be given to the notice through pamphlets, noticeboards etc and a period of not less than thirty days shall be allowed to submit objections and if any objections are received within the time stipulated, that shall be considered by the Council. Rule 4(3) says that the rates of basic property tax for all buildings of same category or its subcategories, as the case may be, shall be the same throughout the area of the Municipality in accordance with use. As per Rule 4(4), the Secretary shall publish a notification specifying the final rates of basic property tax fixed by the Council, the date of its commencement and the period during which it will be in force, the notification shall be published in the notice board of the office of Municipality and in two newspapers having circulation in the area of the Municipality. Publicity shall be given to the said notification through pamphlets, ward-level notice boards etc. Publicity shall be given to the said notification through pamphlets, ward-level notice boards etc. Rule 4(5) says that the rates of basic property tax fixed by the Council shall have effect for a period of five years from the date of its commencement and the Council shall revise the rates to be in force for the next each five year period by making addition at the rate of twenty five percentage of the existing rates as per sub-section (4) of section 233 in due course and those shall be published as per sub-rule (4). Therefore, as per Rule 4(2), the Council first consider the preliminary proposals to fix rates for basic property tax or revise the existing rates and before passing the resolution for fixing rates finally, notice as to the intention of that resolution shall be published in the notice board of the office of the Municipality and in a newspaper having wide circulation in the area of the Municipality and in the places directed by the Council and publicity shall be given to the notice through pamphlets, noticeboards etc. Rule 4(4) says that, the final rates of basic property tax fixed by the Council and the date of its commencement and the period during which it will be in force, shall be published by a notification in the noticeboard of the office of Municipality and in two newspapers having circulation in the area of the Municipality. Therefore, the preliminary proposal is to be published in a newspaper having wide circulation in the area of the Municipality and the final rates of basic property tax is to be published in the notice board of the office of the Municipality and in two newspapers having circulation in the area of Municipality. 10. Rule 5 says about the assessment of basic property tax and for that purpose, all buildings in the area of the Municipality shall be classified in accordance with use stated in Rule 4(1) of the Rules 2011. 11. Rule 6 deals about deductions and additions to be made on basic property tax. 10. Rule 5 says about the assessment of basic property tax and for that purpose, all buildings in the area of the Municipality shall be classified in accordance with use stated in Rule 4(1) of the Rules 2011. 11. Rule 6 deals about deductions and additions to be made on basic property tax. The classification of factors on the basis of which deductions and additions to be made in the basic property tax as per sub-Section (7) of Section 233 and the percentage of deduction or addition of basic property tax to be made in the case of each item shall be as shown in the schedules attached to Rule 6. Rule 7 deals about the classification of area of Municipality into zones. 12. Rule 8 deals about the classification on the basis of road facility. Rule 9 deals about the criteria for assessment of the annual property tax of the building. Rule 9 says that, after the basic property tax of a building is reckoned as per Rule 5(2), on the basis of factors such as zone in which the building is located, availability of road facility to the building, construction of roof, age, construction of floor, air-conditioning facility and deductions and additions in the basic property tax shall be effected in accordance with the criteria and in percentage stated in the Schedules under Rule 6 and the annual property tax of the building shall be assessed by adjusting the amount so arrived after making deductions and additions as such rounded to the next higher whole number provided that the aggregate deduction so allowed in respect of all items shall not exceed seventy five percentage of the basic property tax as provided under sub-section (7) of Section 233. The other criteria for assessment are dealt in detail in Rule 9. 13. Rule 10 deals about the publication of public notice as to assessment of property tax. It says that, after fixing and publishing rates of the basic property tax, classification of zones and classification of roads applicable to the area of Municipality, as provided in Rules 4, 7, and 8 respectively by the Council, as per sub-section (10) of Section 233, the Secretary shall publish a public notice containing the details helpful to the owners of building to assess the basic property tax and annual property tax of the building by themselves. As per Rule 10(2), in public notice, the Secretary shall demand all owners of the building to submit a tax return containing all particulars as to the building before the Secretary or the officer authorized by the Secretary within thirty days of the publication of notice. The Secretary shall give necessary publicity to the public notice and its summary shall be published at least in two newspapers having circulation in the area of Municipality. The public notice published by the Secretary shall be in Form-I appended to these Rules. 14. Rule 11 deals about the property tax return and its inspection. Rule 12 deals about the assessment of property tax and maintenance of tax assessment register. Rule 13 deals about the property tax demand register. Thereafter, Rule 14 deals about the demand notice to be given to each tax payers. Rule 15 deals about the procedure for remittance of property tax. Rule 16 deals with the appeal and revision. 15. Rule 17 deals about the situation where after assessment of the property tax, variations are made in the plinth area, in the manner of usage and otherwise of the building. There are other provisions also in the Rules 2011 which says about the other conditions. 16. A reading of the Rules 2011 would show that, it is a complete code as far as the property tax assessment is concerned. The main point raised in these writ petitions is that the procedure prescribed in the Rules 2011 is not followed before issuing the demand notices. Most of the cases are filed against the assessment made by Perinthalmanna Municipality. Therefore, I will consider the counter and statement filed in W.P.(C). No.24090/2018 by the Perinthalmanna Municipality. In the counter affidavit filed by the Municipality, it is stated that, the demand notices are issued, strictly following the Rules 2011. It is submitted that for the purpose of levying the property tax, the Government of Kerala issued Ext.R1(a) notification fixing the maximum limit of rates of basic property tax applicable to one square metre plinth area of those categories mentioned in Section 233(2) of Act 1994. Ext.R1(a) is the Malayalam translation of the Rules 2011. It is stated in the counter affidavit filed by the respondent in W.P.(C). Ext.R1(a) is the Malayalam translation of the Rules 2011. It is stated in the counter affidavit filed by the respondent in W.P.(C). No.24090/2018 that in terms of the statutory provisions, the Municipality is to fix the rate of basic tax applicable to the area of Municipality and notification classifying the area into different zones. 17. Ext.R1(b) deals about the guideline for collecting the property tax. Even though, it is stated in paragraph 6 of the counter that the Municipality has issued the notification in terms of Rule 10, the same is not seen produced in the counter. On the other hand, the petitioners seriously dispute the publication of such a notification as per Rule 10. Ext.R1(b) is not a notification issued under Rule 10 of the Rules 2011. It is true that in paragraph 8 of the counter, it is stated that, the contention of the petitioners that Rule 10 has not been followed by the Municipality is incorrect. But, that notification is not produced. This Court directed the Municipality to produce the notification, if any, issued under the relevant provisions of the Rules 2011. 18. Accordingly, a statement was filed by the counsel on 20.02.2024. Two notifications are produced along with the statement as Exts.R1(d) and R1(e). Ext.R1(d) is admittedly a notification issued under Rule 4(2) of the Rules 2011. Ext.R1(e) is the notification specifying the final rates of basic property tax fixed by the Municipality, the dates of its commencement and the period during which it will be in force. It is not clear in the counter affidavit or in the statement that whether the notification under Rule 4(2) is published in the notice board of the office of the Municipality or any newspapers having wide circulation in the area of Municipality. Similarly, it is not clear whether Ext.R1(e) is published in two newspapers having circulation in the area of Municipality as per Rule 4(4) of Rule 2011. Therefore, there is no evidence before this Court to conclude that Rules 4(2) and 4(4) are complied in letter and spirit based on Ext.R1(d) and R1(e). 19. After the notification under Rules 4(2) and 4(4) of the Rules 2011, as per Rule 10, a publication of public notice as to assessment of property tax is necessary. Therefore, there is no evidence before this Court to conclude that Rules 4(2) and 4(4) are complied in letter and spirit based on Ext.R1(d) and R1(e). 19. After the notification under Rules 4(2) and 4(4) of the Rules 2011, as per Rule 10, a publication of public notice as to assessment of property tax is necessary. It is the duty of the Secretary to publish a public notice containing the details helpful to the owners of building to assess the basic property tax and annual property tax of the building by themselves. In public notice published under Rule 10(1), the Secretary shall demand all owners of the building to submit a tax return containing all particulars as to the building before the Secretary or the Officer authorised by the Secretary within 30 days of the publication of notice. It is also the bounden duty of the Secretary to give necessary publicity to the public notice and in summary shall be published at least in two newspapers having circulation in the area of Municipality. The public notice published by the Secretary shall be in Form-1 appended to these Rules. Even though in the counter filed in W.P.(C). No.24090/2018, it is vaguely stated that Rule 10 is complied, notice in Form-1 is not seen produced. Therefore I am of the considered opinion that Perinthalmanna Municipality has not followed the procedure prescribed in the Rules 2011 and hence the Municipality has to be directed to redo the formalities as per the Rules 2011 and thereafter assess the tax in accordance with law. The petitioners who are challenging the assessment of Perinthalmanna Municipality can raise their contentions at the appropriate stage in accordance with law. 20. In W.P.(C). No.3190/2019, the assessment of building tax of Malappuram Municipality is challenged. In the counter filed by Malappuram Municipality in W.P.(C). No.3190/2019, Ext.R1(a) is produced. Ext.R1(a) is only a notification under Rule 4(2) of the Rules 2011. Then Ext.R1(c) is produced and that also is the final notification under Rule 4(4) of the Rules 2011. It is stated in the affidavit that subsequently to assess the tax by the assessors themselves, Form-2 was made available and notice was published informing the said fact on 04.12.2013. Ext.R1(a) is only a notification under Rule 4(2) of the Rules 2011. Then Ext.R1(c) is produced and that also is the final notification under Rule 4(4) of the Rules 2011. It is stated in the affidavit that subsequently to assess the tax by the assessors themselves, Form-2 was made available and notice was published informing the said fact on 04.12.2013. But there is no case to Malappuram Municipality that there is any publication as mandated in Rule 10(2) demanding all owners of the building to submit a tax return containing all particulars as to the building before the Secretary or the officer authorized by the Secretary in Form-1. Similar is the situation as far as Alapuzha Municipality is concerned. 21. Even though I heard the respective standing counsel appearing for the Municipalities in detail, nobody was able to show me that all the formalities as per the Rules 2011 is complied by the Municipality before issuing the demand of notice. If that be the case, I am of the considered opinion that these writ petitions are to be disposed of directing the Municipalities concerned to redo the conditions precedent for demanding property tax strictly in accordance with the Rules 2011. I also relied on Ext.P49 judgment of this Court produced in W.P.(C). No.3190/2019 while deciding so. Therefore, these writ petitions are disposed of with following directions : 1. The impugned demand notices in these writ petitions are quashed. 2. The respondent Municipalities shall comply the mandatory provisions in the Kerala Municipality (Property Tax, Service Cess and Surcharge) Rules, 2011, which is discussed in detail in this judgment, within an outer limit of six months from the date of receipt of a copy of this judgment. 3. On completion of the assessment, the Municipalities can issue assessment notice or the demand for any differential tax, if any, from the petitioners, in accordance with law.