9911796707
TMI Blog1989 (12) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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. Oh 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was proper application of mind by the council. Relying on the decision of this Court in Municipal Board, Hapur v. Raghavendra Kripal [1966]1SCR650 the learned Counsel maintained that the High Court should not have ventured into the question of the manner in which consideration was given to the item in the agenda and ' the presumption that the statutory authority has followed the prescribed procedure should prevail. It was also pointed out that the Mayor of the Corporation and one of the councillors have filed affidavits affirming that the objections along with the note were placed on the table and the objections were taken note of before reaching the decision. The respondents' learned council submitted that consideration of the obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves who had taken note of the objections received in pursuance of the notice published have consciously reached the decision. Once it is clear that there had been consideration of the objection, it is not for the Court to examine the manner in which the legislative will had been indicated. We shall only refer to the recent decision of this Court in Sundarjas Kanyalal Bhatija v. The Collector, Thane, Maharashtra [1990]183ITR130(SC) It must be noted that the functions of the Government in establishing a Corporation under the Act is neither executive nor administrative. Counsel for the appellants was right in his submission that it is legislative process indeed. No judicial duty is laid on the Government in discharge of the statutory duties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the burden would be on the persons challenging the order to show that the recital is not correct. Even when the recital is not made in the order, it will not become void ab initio and only a further burden is cast on the authority passing the order to satisfy the Court by other means, e.g. by filing an affidavit, that the condition precedent was satisfied. 10. In Gopal Narain v. State of Uttar Pradesh [1964]4SCR869 this Court held that (at p. 376): There is a presumption, when a statutory authority makes an order for imposition of tax, that it has followed the prescribed, procedure. The said presumption is not in any way weakened by the long acquiescence in the imposition by the residents of the locality. Nonetheless no tax shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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