The main legal point established in the judgment is the requirement for legislative sanction and specification of the form of exercise of ballot in the constitution of committees, emphasizing the importance of adhering to the law in conducting elections.

( 2 ) QUESTION that arises for consideration is whether constitution of Taxation Appeals committee of the Corporation of City of Bangalore as per its resolution dated 24. 11. 1983 is valid?

( 3 ) GOVERNMENT by notification, issued under section 3 of the Karnataka Municipal Corporation Act, 1976 (hereinafter referred to as the 'act'), declare any local area with a population of not less than two lakhs as at the last preceding census and where such area is already having one or more local authority and annual income of such local authority or all such local authorities, as the case may be, is not less than one crore of rupees, to be a city and establish for the said city a Corporation. The Corporation shall be a body corporate by name "the corporation of the City of. . . . . . . . . . " and shall have perpetual succession and common seal with powers subject to the provision of this Act, to acquire, hold and dispose of property and to contract and may, by the said name, sue and be sued. Corporation, standing committees and commissioner are Municipal Authorities of the corporation charged with carrying out the provisions of the Act (S. 6 ). Government may from time to time by notification determine the total number of councillors for a Corporation. Councillors are elected in the manner provided under the Act and term is 5 years, unless otherwise extended by Government for reasons to be recorded. Section 10 provides for election of mayor and Deputy Mayor as amongst councillors. Section 11 states that there shall be three standing committees of the Corporation viz. , (i) standing committee for taxation and finance (ii) standing committee for public health and (iii) standing committee for works. As per subsection (2) of Section 11 each standing committee shall consist of seven councillors of the Corporation elected at its first meeting after general election and at the first meeting of the same month in each succeeding year according to the principle of proportional representation by means of the single transferable vote. No councillor can be member of more than one standing committee at the same time. Mayor and deputy Mayor are ex-officio members of all standing committee, but have no right to vote. Term of office of members of standing committee is one year from the date of their election. Each standing committee has to elect one of its members as Chairman (s. 12 ). Election of councillors, Mayor and Deputy mayor is governed by Karnataka Municipal corporation (Election and Miscellaneous Provisions) Rules, 1977. System adopted is direct election vide Form No. 14, 19 ballot papers, prescribed under the Rules; voter required to place cross mark (x) against the name of candidate whom he/she intend to elect.

( 4 ) FIRST meeting of councillors after general election is convened by Commissioner and prescribed over by Divisional Commissioner in which election of Mayor, Deputy Mayor, Members and Chairman of respective standing committees are held. Provisions of Representation of People (Conduct of Election and Election petition) Rules 1961 are mutatis mutandis made applicable for conduct of election to mayor, Deputy Mayor, Members and Chairman of respective standing committees.

( 5 ) SCHEDULE III apended to Act sets out taxation rules framed under Sections 103 and 147of the Act. Rule 18 of Part II of Schedule III which is relevant for the purpose reads thus:-"when an objector is dissatisfied with the order passed by the Commissioner under sub-rule (3) of Rule 17 he may within fifteen days from the date on which such order was sent by post appeal against it to a committee called the taxation Appeals Committee consisting of three members of the Corporation elected by it, the Chairman of which committee will also be elected. The Taxation Appeals Committee shall have all the powers of a standing committee under sub-sections (1) and (2) of Section 74 shall apply to requisitions made by the Taxation appeals Committee as if it were a st