JUDGMENT :

Petitioner is a Government of India undertaking, having factories within the jurisdiction of the 1st respondent -Vadavucode Puthencruz Grama Panchayat. Petitioner was issued with demand notices claiming licence fees by the Grama Panchayat during the year 1997 – 1998 under the provisions of the Kerala Panchayat Raj Act 1994( hereinafter called Act 1994), and attendant Rules 1996. According to the petitioner, petitioner has filed O.P.No.19220 of 2007, challenging the decision of the first respondent Grama Panchayat to levy license fees under the Kerala Panchayat Raj (Issue of License to Dangerous and Offensive Trade & Factories) Rules, 1996, hereinafter called, “Rules, 1996”, against the financial year 1997-1998, which was dismissed by a Division Bench of this Court as per Ext.P1 common judgment dated 18.8.2007. Thereafter, the first respondent demanded for payment of license fee in arrears, which according to the petitioner, is a demand barred by Section 243 of the Act 1994. Thereupon, petitioner filed Ext.P11 appeal before the Committee of the first respondent Panchayat challenging the demand and the appeal was rejected by Ext.P12. Exhibit P12 was challenged before the St