E K JOSEPH Vs. UPPUTHARA PANCHAYAT

JUDGEMENT

(1.) The main prayer in these writ applications is to declare the provision in S.66(3) of the Kerala Panchayats Act, 1960 and R.3 and 4 of the Kerala Panchayats (Service Taxes) Rules, 1962 unconstitutional and void.

(2.) S.66(3) of the Kerala Panchayats Act, 1960 runs thus:-

(3.) The levy with which we are concerned in these writ applications is the tax relating to street lighting and the provision regarding that is contained in the rule, the Kerala Panchayats (Service taxes) Rules, 1962. R.3 and 4 of these rules are relevant and they read as follows:-