Kapur, J. - (1.) 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. 226 challenging the legality of the imposition of octroi on wool and cotton under S. 98 of the City of Bangalore Municipal Corporation Act (Act LXIX of 1949), which for the sake of convenience, will be termed the 'Act.'
(2.) 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 cotton and wool as follows:- Name of the ArticlesRate of duty 1. Raw cotton and wool (this includes both loose and compressed, made in India or Foreign) Rs. 1/9/- per cent ad valorem 2 ********** This was notified in the Mysore Gazette on April 3, 1954, and was also published as required by S. 98 (1) of the Act. 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. It may be mentioned that the final resolution passed under S. 98 (2) of the Act was not published in the Official Gazette but was published in the local newspapers and a notice dated December 23, 1954, was also sent to the appellants to the effect that after considering their objections the Municipality had decided to levy an octroi on the goods at the rate already notified.
(3.) The appellant in C. A. 448/57, filed a petition in the High Court on March 15, 1955, under Art. 226 challenging the validity of the imposition of the octroi on the grounds:- (1) that the tax was in contravention of S. 98 (2) of the Act in so far as a notice was not published in the Official Gazette; (2) that the tax was in contravention of S. 130 of the Act and (3) that there was excessive delegation. ;