1. These appeals have been preferred by the City Corporation of Calicut against the judgment of Gopalan Nambiyar, J. in Original Petition Nos. 2962 & 3037 of 1965. The petitioners challenged the validity of the levy by the Corporation, of licence fee for soaking cocount husks in soaking pits in their property. The Corporation would justify the impost under S.299 read with S.387 and Schedule IV of the Calicut City Municipal Act, (Act 30 of 1961) renamed as the Kerala Municipal Corporations Act (Act 13 of 1964). The case of the petitioners is that as a fee the levy is not justified by the provisions of the statute and as a tax, it is beyond the power of taxation conferred on the Corporation The stand taken by the Corporation on the other hand is that the levy is a tax. Alternatively it is also contended by the Corporation that it is a "fee for license". The learned Single Judge has held in his judgment dated 8-2-1967 that as a fee the levy is unsustainable since no positive service is rendered by the Corporation in return for the fee levied. As a tax the learned judges's view is that it is beyond the power of taxation conferred on the Corporation. Accordingly it has been