City of Bangalore Corporation Act, 1949: Section 98. Octroi- Levy of Consideration of objections by the Corporation against the levy-Court-Whether can examine the manner of consideration.

Taxation-Essentials of valid taxation-What are-Procedure for imposition of tax-Court-Whether to presume compliance with-Non- compliance with condition-Precedent of levy of tax Burden of proof- On whom.

Words and phrases: 'Consideration' Meaning of.

The City Corporation of Bangalore invited objections from the public to the proposed levy of octroi on certain items. In a meeting of the Corporation after placing the objections on the Table and circulating the Notes of the Commissioner analysing the objections, a unanimous resolution was passed levying the octroi.

The respondents challenged the validity of the Resolution con- tending that it was passed in violation of Section 98(1) of the City of Bangalore Corporation Act, 1949.

The High Court declared the Resolution invalid holding that because of shortage of time, the condition precedent for passing the resolution i.e. real consideration of the objections was not satisfied. Hence these appeals by the Corporation.

Setting aside the judgment of the High Court and allowing the appeals, this Court,