C.K. Abdul Rehim, J.

M/s. Bharat Petroleum Corporation Ltd, a public sector undertaking, running the 'Kochi Refinery' which is situated within the limits of the 2nd respondent Panchayat, is the petitioner. Challenge is against Ext.P6 order of the 3rd respondent Tribunal through which a revision petition filed by the petitioner against Ext.P5 decision of the 2nd respondent Panchayat was rejected. The revision petition was filed against the appellate order passed by the Panchayat, dismissing the appeal filed against the demand for payment of fee for renewal of licence, with respect to the years 2008-2009 & 2009-2010.

2. The petitioner company had approached this court earlier challenging increase in the rate of licence fee, levied under the Kerala Panchayat Raj (Issue of Licence to Dangerous and Offensive Trades and Factories) Rules, 1996 (hereinafter referred to as the 'Rules'). Validity of the Rules was challenged therein on the ground that it is ultravires of provisions in the Kerala Panchayat Raj Act, 1994 (hereinafter referred to as the 'Act') and on the ground that there exists no 'quid pro quo' since there is no service rendered to the payer in return of the levy. The