CORPORATION OF THE CITY OF BANGALORE vs KESORAM INDUSTRIES AND COTTON MILLS LTD.DUNLOP INDIA LTD. A

The Supreme Court held that taxation must be authorized by statute and levied in strict conformity with it, emphasizing that conditions precedent for exercising delegated power must be fulfilled. The Court ruled that it is not within its jurisdiction to examine the validity of the reasons behind a delegated authority's decision, and that local representatives are presumed to have considered objections before imposing taxes. The High Court's assumption regarding the lack of consideration of objections based solely on time was deemed unjustified, affirming the validity of the Corporation's resolution under Section 98 of the City of Bangalore Corporation Act, 1949.