IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP No. 33630 of 2001(U)
1. CPRIVATE BANKERS ASSN.
... Petitioner
Vs
1. STATE OF KERALA
... Respondent
For Petitioner :SRI.PIRAPPANCODE V.S.SUDHIR
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :01/03/2007
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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O.P. Nos. 33630 & 38805 of 2001
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Dated, this the 1st day of March, 2007
J U D G M E N T
Even though these two original petitions are pending for last
nearly six years, the respondent Municipality has not cared to file
counter affidavit in any case. Challenge is against demand of
licence fee for carrying on money lending business within the
Municipal limits. Even though demand is raised under Section
447 of the Kerala Municipalities Act, Municipality has not stated in
the demand notice the relevant Rule under which licence fee is
demanded from the petitioners. Even though Sec. 245 of the
Kerala Municipalities Act authorizes recovery of profession tax,
which probably may be applicable, it is not known whether
petitioners are remitting any profession tax. Since the
Municipality has not produced any material to sustain the
substantial demand of licence fee in this Court and since the
orders produced and challenged do not disclose the Rule or basis
of demand, I feel the matter should be first decided by the
Municipality. Accordingly, these original petitions are disposed of
W.P.(C)Nos. 33630 & 38805 of 2001
-Page numbers-
directing petitioners to approach the Secretary of the Municipality
with copy of this judgment. The Municipal Secretary will consider
petitioner’s objections and if any tax or fee is payable by the
petitioners, he will specifically point out the provisions of the Act
and Rules under which the same is levied, and the basis thereof
and issue notice, give an opportunity to the petitioners to raise
objections and decide the matter through a speaking order. If
petitioners have any grievance they are free to challenge the said
order.
These original petitions are accordingly disposed of.
(C.N.RAMACHANDRAN NAIR, JUDGE.)
jg