BANGALORE WOOLLEN COTTON AND SILK MILLS CO LIMITED BANGALORE AND MYSORE SPINNING AND MANUFACTURING CO LIMITED BANGALORE Vs. CORPORATION OF THE CITY OF BANGALORE

JUDGEMENT

(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

(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:-