JUDGMENT :

The petitioner, a company incorporated under the Companies Act, 1956, engaged in the transmission of the cable TV signals to the subscribers throughout the State, has filed this writ petition seeking to quash Ext. P1 communication dated 20.06.2012 issued by the Secretary, Palakkad Municipality—first respondent, whereby it was informed that the Municipal Council, as per its decision dated 26.03.2012 in the budget proposal, has decided to impose an amount of Rs. 20/- towards fees for each cable connection provided to the customers by the operators with effect from 01.04.2012 and accordingly, the Secretary has directed the petitioner to pay the fees along with 12.36% of the amount towards service tax on or before 10th day of every month, failing which 1% penal interest was threatened to be recovered; and to declare that the respondent Municipality has no power or authority to levy or collect any fee from the petitioner in respect of the cable TV connection provided to the subscribers within the area of Palakkad Municipality.

2. The paramount contention advanced by the petitioner is that Ext. P1 notice and the decision of the Municipal Council—second respondent, to levy and co