Supreme Court Upholds Municipal Corporation in Octroi Duty Challenge Due to Curing of Procedural Defect and Valid Classification of Tax. Failure to Publish Final Resolution in Official Gazette Was Not Fatal Under Section 38(1)(b) of City of Bangalore Municipal Corporation Act, 1949, and Octroi Duty on Cotton and Wool Did Not Contravene Articles 276 or 301 of the Constitution....
The litigation concerned a challenge to the constitutional validity and legality of octroi duty imposed by the Corporation of the City of Bangalore on cotton and wool within its octroi limits. The app...
