Phillips, J.

1. The only question for determination in this appeal is whether the action of the appellant, the Madras Corporation, in raising the licence fee for storing-spirits from Rs. 25 to Rs. 200 was within its powers. Beasley, J., who tried the case has held that the increase in the fee is unreasonable within the meaning of the term as defined by Lord Russell, C.J., in Kruse v. Johnson (1898) 2 Q.B. 91 and has directed refund to the plaintiffs, Messrs. Spencer and Co., of the excess amount paid by them. Mr. Rangaswami Aiyangar for the appellant now takes exception to this finding and says that the power to levy fees for licences under the Madras Act IV of 1919 is conferred on the Council and it is within their power to fix the fee at any figure they please. He contends that if they fixed it at a figure too high or too low, the tax-payer has two remedies, (1) by exercising pressure on the member of the Corporation for his ward with a view to getting the figure altered, and

(2) the correction of its own mistake by the Council; but he was not at first prepared to accept the dictum in Kruse v. Johnson (1898) 2 Q.B. 91 that the Court has power to interfere with bye-laws whic