MUNICIPAL COMMISSIONER CANNANORE Vs. H K UMMAR

JUDGEMENT

(1.) This appeal is against acquittal. The accused was prosecuted by the Cannanore Municipality before the Sub-Magistrate, Cannanore in C. C. 1017/66 for running a non vegetarian refreshment room in the railway station building at Cannanore without license. The charge was denied by the accused.

(2.) The prosecution was under S.284 of the Kerala Municipalities Act which provides that:

(3.) Learned counsel argued that the fee in question must be treated as a tax and in that case the element of quid pro quo need not be present. I cannot agree with the contention. The levy now demanded is by way of licence fee and not tax. The imposition of licence fee can be justified only on proof of quid pro quo. In the present case the evidence of pw. 1 is sufficient to show that no special service is rendered by municipality to the accused The view taken by the learned Magistrate is hence correct and in confirmation of the order of acquittal the appeal is dismissed.