THRIVIKRAMA PAI Vs. FORT COCHIN MUNICIPALITY

JUDGEMENT

(1.) The main question arising for determination in this writ application is whether the imposition authorised by S.10 of the Madras Canals and Public Ferries Act, 1890 is the imposition of a tax or a fee. S.10 in its entirety is appended to this judgment.

(2.) It is not controverted that if the levy imposed by the 1st respondent, Fort Cochin Municipality, by a resolution passed by the council and which is called a "toll", following the expression used in the statute, is really a tax, S.10 is bad due to excessive delegation of legislative powers in the light of the principles laid down by this Court repeatedly in three decisions reported in Damodaran v. State of Kerala 1959 KLJ 651, Standard Motor Union (Pte.) Ltd. v. State of Kerala 1961 KLJ 1235 and M. T. Kumaran & Co. v. Secretary, Malabar Market Committee 1964 KLT 369 . But the argument on behalf of the State, the 2nd respondent, and the Fort Cochin Municipality, the 1st respondent, is that the levy contemplated by the section is only an imposition of a fee.

(3.) In sub-s.(2) of S.10, the word used is "fees" and in sub-s.(3) and (4), the word used is "tolls". Sub-s.(4) further states that