(1.) THIS appeal by special leave is filed by the anjarakandy Panchayat Board against the decision of the 2nd class Magistrate, cannanore in C. C. 108 of 1960 acquitting the accused who was prosecuted under s. 115 read with S. 91 of the Madras Village Panchayat Act, 1950.
(2.) THE accused is a tea shop keeper who admittedly had not taken out a licence for conducting his business for the year 1959-60. THE panchayat had classified this hotel under Category No. 1 based on the turnover of his business and demanded a licence fee of Rs. 10/ -. Ext. P3 is the notice of demand. THE accused presented a petition stating that his hotel would not come under Class I, but should be classified only under the 2nd category and that he is liable to pay a licence fee of only Rs. 5/ -.
(3.) THERE is no dispute that the trade was carried on without a licence and that he had not paid the licence fee even on the basis of his calculation. S. 91 says that no place within the limits of the village shall be used for any of the purposes specified in the rules without a licence issued by the Executive Authority. So whoever uses his place for a prohibited trade without a licence contravenes the provisions of the Act and is guilty.