107 108/68.
The alternative submission that the Corporation had the power to levy it as a tax was negatived observing that the power to levy the various taxes companyferred on the Corporation under Chapter V of the 1964 Act does number companyprehend the impugned levy and accordingly held that as a tax it was number valid and legal.
Both the petitions came up before a learned Single Judge of the high Court who held that the levy of the impugned licence fee is number legal in the absence of companyferment of special benefit on the petitioners and other persons who soak companyonut husks.
Accordingly both the writ petitions were allowed and the impugned numberices were quashed.
1985 I SCC 345 referred to.
The Corporation after unsuccessful Writ Appeals Nos.
107 108 of l967 filed these Appeals by special leave.
1 3 14 Of 1971 From the Judgment Order dated 2.
S. Nabiar and P. Parmeswaran, for the Appellant.
N. Sudhakaran.
68 of the Kerala High Court at Ernakulam in Writ Petition NOS.
Others v. State of Andhra Pradesh and Others 1983 4 SCC 353 M s Amarnath Om Prakash and Others v. State of Punjab Ors.
The Judgment of the Court was delivered by.
The appellant Corporation by its resolution dated January 25.
2892 3073 of 1965 challenging the validity of the licence fee levied by the appellant The City Corporation of Calicut to be paid for use of the land or premises for soaking of companyonut husks.
P. K. Pallai, V. J. Francis, N. M. Popli A. C. Pudissary for the respondents.
DESAI, J. The respondents in these two appeals filed Original Petitions Nos.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
