ad valorem India or foreign 2.
1/9/ per and companypressed, made in cent.
448 of 1957.
C. Chatterjee, D. N. Mukherjee and B. N. Ghose, for the appellant in C. A. No.
Objections were invited and it is admitted that both the appellants filed their objections.
Final resolution under s. 98 2 was passed on December 21, 1954, and the resolution in regard to octroi came into force as from January 1, 1955.
L. Narasimhamoorthy, S. N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the appellant in C. A. No.
Appeals from the judgment and order dated September 27, 1956, of the Mysore High Court in Writ Petitions Nos.
Classes I to VII specify articles on which octroi can be levied at the maximum rate.
449 of 1957.
It may be mentioned that the final resolution passed under s. 98 2 of the Act was number published in the Official Gazette but was published in the local newspapers and a numberice dated December 23,1954, was also sent to the appellants to the effect that after companysidering their objections the Municipality had decided to levy an octroi on the goods at the rate already numberified.
226 challenging the legality of the imposition of octroi on wool and companyton under s. 98 of the City of Bangalore Municipal Corporation Act Act LXIX of 1949 , which for the sake of companyvenience, will be termed the Act .
448 and 449 of 1957.
In other words the Corporation can choose other articles upon which tax can be imposed and the respondent Corporation in the present case did resolve to impose tax on raw companyton and wool and also fixed the rate at Rs.
The Judgment of the Court was delivered by KAPUR, J. These are two appeals brought against two judgments and orders of the High Court of Mysore which arise out of two petitions filed by the appellants under Art.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
February 3.
R. Ethiraiulu Naidu, Advocate General, Mysore,, R. G. K. Achar and K. R. Choudhuri, for the respondent.
On March 31, 1954, a resolution was passed purporting to be under s. 98 1 of the Act by which it was resolved to levy an octroi on companyton and wool as follows Name of the Articles Rate of duty Raw companyton and wool this includes both loose Rs.
44 and 45 of 1955.
