AIR 1969 KERALA 109 ::1968 Ker LT 628 ::ILR (1968) 2 Ker 285

Kerala High Court

Hon'ble Judge(s): M. Madhavan Nair, T. S. K. Iyer, K. Sadasivan , JJJ

Kerala Municipalities Act (14 of 1961) , S.284, S.135, S.96, S.97, S.98, S.99, S.100, S.101, S.102, S.103, S.104, S.105, S.106, S.107, S.108, S.109, S.110, S.111, S.112, S.113, S.114, S.115, S.116, S.117, S.118, S.119, S.120, S.121, S.122, S.123, S.124, S.125, S.126, S.127, S.128, S.129, S.130, S.131, S.132, S.133, S.134, S.135, S.136, S.137, S.138, S.139, S.140, S.141, S.142, S.143, S.144, S.145, S.146, S.147, S.148, S.149, S.150, S.151, Sch.III Item.20— Municipalities - Demand by municipality of licence fee for running medical shop - Levy is not valid - Licence fee cannot be imposed for reimbursing cost of ordinary municipal services - Mandatory provisions of S.96 to S.151 not followed - Levy in nature of tax cannot be justified. AIR 1965 SC 1107 and AIR 1968 SC 1119 and AIR 1969 Ker 99 (FB), Foll. Constitution of India , Art.265— (Para 1 2) .....