Sikri, C. J. - (1.) This appeal by special leave is directed against the judgment of the High Court of Mysore dismissing the prayer for a declaration of the invalidity of Section 99 (2) (b) of the City of Bangalore Municipal Corporation Act, 1949 - hereinafter referred to as the Corporation Act as amended by the City of Bangalore Municipal Corporation (amendment) Act, 1964 - hereinafter referred to as the 1964 Act.
(2.) By its judgment dated March 28, 1967 the High Court gave a limited relief to the appellant in respect of the notice No. 4606, dated March 31, 1966 issued by the Assistant Revenue Officer, Corporation of Bangalore, to the appellant and quashed it to the extent it related to the period anterior to the date of notice.
(3.) The following points were urged before the High Court. "(1) The new provision, Section 99 (2) (b) of the Corporation Act, introduced by the amending Act is beyond the legislative competence of the State Legislature. (2) The said provision is violative of the fundamental rights of the petitioners guaranteed under Articles 14 and 19 (1) (f) of the Constitution. (Note.:- The case of alleged violation of Article 19 (1) (f) , it is conceded, is not available to the petitioner in Writ Petition 704 of 1966 which is an incorporated Company) . (3) The Corporation has omitted to observe the procedure prescribed by Section 98 of the Corporation Act, and cannot therefore levy the tax." Two other points were raised with which we are not concerned.;