Judgment

M. FATHIMA BEEVI, J.:- These connected appeals by special leave arise from the common judgment of the High Court of Karnataka. The Writ Petitions filed by the respondents against the appellant, the Corporation of the City of Bangalore were allowed and the resolution dated the December 30, 1974 passed by the Corporation levying octroi on certain additional items under Section 98 of the City of Bangalore Corporation Act, 1949 (shortly stated as the Act) was declared as invalid.

2. Section 98 of the Act requires the Corporation before passing any resolution imposing a tax or duty for the first time to publish a notice in the Official Gazette and in the local newspapers of its. intention and inviting objections. The Corporation may, after considering the objections, if any, received within the period specified determine by resolution to levy the tax or duty.

3. On the recommendation of the Standing Committee to levy octroi on certain new items of goods the appellant published a notice as contemplated under Section 98(1) of the Act inviting objections from the public and the said notice was published in the Gazette dated 17-9-1974. Several objections were received in pursuance of