BANGALORE WOOLLEN, COTTON AND SILK MILLS CO. LTD. vs CORPORATION OF THE CITY OF BANGALORE, BY ITS COMMISSIONE

The Supreme Court upheld the imposition of octroi duty on cotton and wool, ruling that the failure to publish the final resolution in the Government Gazette did not invalidate the tax under Section 98(2) of the City of Bangalore Municipal Corporation Act, 1949. The Court found that the imposition did not contravene Articles 276 or 301 of the Constitution, and Section 38(1)(b) of the Act validated any procedural defects that did not affect the merits of the case. The judgment distinguished prior cases and affirmed the legality of the tax imposition.