The complainant the Executive officers, Kodakara Panchayat, is the appellant in all these appeals. They are directed against the order of acquittal passed by the Trial Magistrate under section 255(1) of the code of Criminal Procedure. In all these appeals the first respondent, the accused in the case, is the same individual. He was prosecuted on account of his failure in taking licence under section 96 of the Kerala Panchayats Act (hereinafter referred to a the Act).

2. The accused is a person running a tile factory within the jurisdiction of the Kodakara panchayat. The Panchayat initiated action under Section 96 of the Act and fixed licence fee for the tile factories in the area. The 1st respondent was directed to take licence in accordance with the bye-laws published by the Panchayat. On his failure to take the licence, prosecution was launched against him for the periods from the financial year, 1978-79.

3. The accused, on entering appearance before the Judicial I Class Magistrate's Court Irinjalakuda, inter alia, contended that the Panchayat had not taken all the legal steps required for publishing the bye-laws prescribing the licence fee, that there was no previous