JUDGMENT :

Petitioners are conducting money lending and chitty business and they are members of All Kerala Private Bankers Association, an organisation registered under the provisions of the Travancore Cochin Literary, Scientific & Charitable Societies Registration Act, 1955 with registration No.K 114/1974. The business of money lenders in the State of Kerala is regulated and controlled by stringent provisions under the Kerala Money Lenders Act, 1958. As per section 3 of the Act, every person has to obtain a licence on payment of the prescribed fee to carry on the business as a money lender.

2. The grievance highlighted by the petitioners is that the Secretary of the Municipality has assessed the profession tax of the petitioners without properly having recourse to section 245 of the Kerala Municipality Act, 1995, hereinafter called, “Act, 1994” and the Kerala Municipality (Profession Tax) Rules, 2005, hereinafter called, “Rules, 2005”. According to the petitioners, under rule 3(1), a schedule is incorporated prescribing the levy of half yearly tax payable under the different s