AYYAPPUTTY Vs. STATE OF KERALA

JUDGEMENT

(1.) There are six petitioners in O. P. No. 354 and ten in O. P. No. 790. They are engaged in the business of soaking coconut husks within the area of the Kadalundi Panchayat, the second respondent to these writ applications. The question raised in these writ applications is about the validity of the impost of a licence fee in relation to the business of soaking coconut husks and being a common question we are disposing of the petitions by a common judgment.

(2.) The statutory provisions pursuant to which the fee is insisted upon are contained in S.96 and 109 of the Kerala Panchayats Act, 1960. We may read these sections.

(3.) The Kerala Panchayats (Licensing of Dangerous and Offensive Trades and Factories) Rules, 1963 has provided in R.3 thereof that the Government may specify in Schedule I to these Rules the purposes which in their opinion are likely to be offensive or dangerous to human life or health or property and item 28 of Schedule I to the Rules reads thus: