K GANGA RAJU Vs. GRAM PANCHAYAT BOARD

JUDGEMENT

(1.) This writ appeal is filed assailing the judgment of the learned single Judge dismissing W. P. No. 4565 of 1989 dated 27-4-1995.

(2.) The facts of the case are that the appellants herein are licensees of the coconut trees in a Gram Panchayat Poramboke situated in Relangi village. They used to pay Re. 1/- per tree per annum in the year 1964. Thereafter, the same was increased to Rs. 2.00 in the year 1970 and Rs. 7.00 in the year 1981 and Rs. 10.00 in the year 1984 and again increased to Rs. 20.00 in the year 1985 vide Gram Panchayat's Resolution No. 153 dated 29-11-l988. The same was questioned in the writ petition.

(3.) Ii was contended in the writ petition that the amount levied is 'fee' but not 'tax' and hence cannot be enhanced unless there is quid pro quo. If it is a tax, the Panchayat has no power to levy tax for grant of licence. There are no guidelines framed for the enhancement of the tax. Therefore, the same is arbitrary.