Supreme Court · 1989 INSC 380 · Decided 8 December 1989

Corporation of the City of Bangalore v. Kesoram Industries and Cotton Mills LTD. Dunlop India LTD. and ORS. ETC. ETC.

Court: Supreme Court of India
Citation: 1989 INSC 380 · [1989] SUPP. 2 S.C.R. 443
Case number: CIVIL APPEAL No. 1216/1975
Decided: 8 December 1989
Bench: G.L. OZA, M. FATHIMA BEEVI (2-judge bench)
Outcome: Appeal(s) allowed
Case type: Civil

Headnote

City of Ban!(alore Corporation Act, 1949: Section 98. Octroi Levy of-Consideration of objections by the Corporation against the levy-Court-Whether can examine the manner of consideration. Taxation-Essentials of valid taxation-What are-Procedure for imposition of tax-Court-Whether to presume of levy of tax-Burden ofproof On whom. Words and phrases: 'Consideraiion'-Meaning of. The City Corporation of Bangalore invited objections from the public to the proposed levy of octroi on certain items. In a meeting of the Corporation after placing the objections on the

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