Judgment

KAPUR, J. : A Divisional Bench of this Court made a reference under the proviso to cl. (3) of Art. 145 on the following two points :

(1) Whether the imposition in the present case offends Arts. 276 or 301 of the Constitution?

(2) Whether the failure to notify the final resolution of the imposition of the tax in the Government Gazette is fatal to the tax? The facts of the case are set out in the order of the Divisional Bench and it is unnecessary to restate them. The appellants in the two appeals and in the two petitions under Art. 32 are challenging the constitutionality of the octroi duty on cotton and wool imposed by the respondent Corporation within its octroi limits. The procedure for levying municipal taxes and the power of control of Government in regard to those taxes is laid down in S. 98 of the City of Bangalore Municipal Corporation Act (Act 69 of 1949) hereinafter termed the Act. The procedure is that a resolution intending to impose a tax has to be passed by the Corporation and that resolution is required to be published in the Official Gazette and in the local newspapers. The rate payers can then submit objections and after considering such objections received du