BALAKRISHNAN Vs. EXECUTIVE OFFICER

JUDGEMENT

(1.) The Tailors of Thiruvambady are before Court. They feel aggrieved by the imposition of licence fee by the Panchayat.

(2.) It is not disputed that the Panchayat Bye laws enable the levy of the licence fee. Those bye laws have the approval of the Director; and were published in the Gazette dated 14-8-1984. Entry 111(16) relates to tailoring shops. Those with two machines have to pay Rs. 20/- as licence fee; when the machines are more in number, the fee is Rs. 35/-.

(3.) One of the petitioners, presumably on behalf of the association of tailors, sought exemption from the licence fee. That was rejected under Ext. P2 reply dated 17-8-1984. When coercive proceedings commenced, the petitioners approached this Court.