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

The Supreme Court upheld the levy of octroi on cotton and wool by the City of Bangalore Municipal Corporation, finding that the publication of the resolution in the Official Gazette and the invitation of objections satisfied the requirements of Section 98(1) of the City of Bangalore Municipal Corporation Act, 1949. The Court ruled that the notice regarding the tax was only technically defective and validated by Section 38 of the Act. It clarified that the Municipality's power to specify goods under Class VIII does not constitute excessive delegation, and the resolution was deemed to have substantially complied with the Act's provisions.