( 1 ) RULE. ( 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. 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 standing committee". It is only the rule making authority that has constituted Taxation Appeals Committee as one of the hierarchy of authorities to adjudicate dispute regarding property tax. Appeal or revision lies to Divisional Commissioner or District judge as against an order made by Taxation appeals Committee. It is only the rule making authority that has constituted Taxation Appeals Committee as one of the hierarchy of authorities to adjudicate dispute regarding property tax. Appeal or revision lies to Divisional Commissioner or District judge as against an order made by Taxation appeals Committee. ( 6 ) MAYOR after over-ruling point of order raised by opposition has stated that procedure hitherto followed for conduct of election to taxation Appeals Committee would be followed and there is no necessity to follow principle of propotional representation by means of single transferable vote, as per copy of proceedings marked as Annexure-A. In the said election respondents 5 and 6 are elected as members while respondent-4 is elected as Chairman of Taxation Appeals Committee. ( 7 ) MAIN attack is that in the absence of specification of the form or method of exercise of ballot and person or persons by whom such election should be conducted, election conducted by Mayor on 24. 11. 1983 is without authority of law, illegal and void. Sum and substance of the contention is, conduct of election in the manner in which it has been done lacks legislative sanction. Corporation admits absence of specific form for conduct of election but tried to justify stating that the procedure hitherto followed for the constitution of Taxation Appeals Committee has been followed and method adopted being honest, bona fide does not call for interference. ( 8 ) SRI Padmaraj, learned counsel for petitioner, contended that Taxation Appeals committee exercises power as if it is a standing committee, hence election for its constitution should have been held in the same manner in which election is conducted to a standing committee. It is submitted that election to Taxation appeals Committee should have been held applying principle of proportional representation by single transferable vote instead of adopting the method prescribed for election of councillors and Mayor. Submission is that there should have been an uniformity in constitution of all committees and legislature or rule making authority never intended different mode or method for constitution of various committees. Reasons though attractive cannot be inferred. The rule extracted above, except stating that constitution shall be by election neither does it refer to adoption of principle of proportional representation by means of single transferable vote for procedure fixed for conduct of election to Councillors, Mayor, Deputy Mayor or any other system. Reasons though attractive cannot be inferred. The rule extracted above, except stating that constitution shall be by election neither does it refer to adoption of principle of proportional representation by means of single transferable vote for procedure fixed for conduct of election to Councillors, Mayor, Deputy Mayor or any other system. If the rule making authority intend to adopt a different mode for its constitution can its validity be challenged? ( 9 ) THE word 'election' is a generic term denoting choice or selection out of number of those chosing. "right to vote at an election, conduct of election and questioning of election are wholly governed by statute Law. Elections are governed not only by Statute Law but also by subordinate legislation. " (Halsbury-Vol. 15 paras 401 and 402 ). There are many and varied system of election - direct, indirect, proportional representation by means of single transferable vote, preferential voting etc. , Power to conduct election depends upon Statute authorising conduct of election. Law contemplating election must specify whether voting is by ballot or via voce; if it is by ballot has to provide in detail not only as to the form of ballot but also the manner in which balot shall be marked. Rule which contemplated election, for constitution of Taxation Appeals Committee having regard to various system of elections recognised, should have indicated the form of exercise of ballot. ( 10 ) MEMBERS of House of People and legislative assemblies of the State are chosen by direct election from territorial constituencies (vide articles 81 and 170 of the Constitution ). Representatives of each State in Council of States elected by members of legislative assemblies of the State and one-third of the legislative council members from legislative assembly constituency of the State are elected by adopting the system of proportional representation by means of single transferable vote (vide Articles 81 (4) and 171 (4) of the Constitution), members from local authorities constituency, teachers constituency and graduate constituency are elected in accordance with the procedure prescribed by law, made by Parliament. Manner of election of President is provided in article 55. Vice-President is elected by members of an electoral college consisting of members of both houses of Parliament in accordance with the system of proportional representation by means of single transferable vote (vide Art. 66 of the Constitution ). 10. Manner of election of President is provided in article 55. Vice-President is elected by members of an electoral college consisting of members of both houses of Parliament in accordance with the system of proportional representation by means of single transferable vote (vide Art. 66 of the Constitution ). 10. It is having regard to various types of election contemplated in constitution as well as the act and the Rules, Sri Padmaraj, learned counsel for petitioner contended that constitution of taxation Appeals Committee by means of direct election from amongst councillors has no legislative sanction. ( 11 ) CONSTITUTION will not depend upon width and breadth of its power. Exercise of power conferred under a statute is distinct and separate from mode of its constitution. Assuming for the sake of argument that it exercises powers as if it is a standing committee there is no justification to accept the plea that mode or proceedings adopted for constitution of standing committee should have been followed for constitution of Taxation Appeals Committee also. ( 12 ) FROM language of second half of Rule 18 it is impossible to discern what the rule making authority intended to convey. If it was mere conferment of power to secure records of the order under appeal, this provision may be redundant since power to secure records of the order under appeal is incidental to exercise of appellate power. On the other hand, if the rule intends to confer all powers exercisable by a standing committee on Taxation Appeals Committee then first half of this sub-rule itself would have been sufficient and there was no necessity to state further in the later half that it will have all the powers of a standing committee to secure records of the order under appeal as if it is standing committee exercising powers conferred under sub-sections (1) and (2) of Section 74. Incidentally it may be stated that sub-sections (1) and (2) of Section 74 enables Corporation or standing committees to secure any record, correspondence, plan etc. , from Commissioner. ( 13 ) THE rule making authority though aware of different system of elections recognised by the Act for conduct of election of Councillors, mayor, Deputy Mayor and Members of the standing committee omitted to specify the system of election to be adopted for conduct of election to Taxation Appeals Committee. , from Commissioner. ( 13 ) THE rule making authority though aware of different system of elections recognised by the Act for conduct of election of Councillors, mayor, Deputy Mayor and Members of the standing committee omitted to specify the system of election to be adopted for conduct of election to Taxation Appeals Committee. As has already stated, election must be under authority of law and substantially as required by Statute providing thereafter. Form of election cannot be left to be decided by Corporation or Mayor since the authority which has constituted must necessarily indicate the form. The Mayor could have either followed the principle of proportional representation or direct election or any other mode of his choice. It is in this view, the criticism is that mayor cannot be a law into himself and adopt procedure of his choice. ( 14 ) UNDER repealed City of Bangalore municipal Corporation Act, 1949, members of the Standing Committee were elected by direct election, so also Mayor and Deputy Mayor. Only one type of election was contemplated under the repealed Act. Hence, members of taxation Appeals Committee were elected by adopting direct election system. Unfortunately, there is a deviation in the new Act; subsection (2) of Section 11 provides for election of members of the standing committee on the principle of proportional representation by means of single transferable vote. In view of this provision, it is not possible to accept the plea that the procedure adopted or followed for election of members of Taxation Appeals Committee hitherto holds good for constitution of taxation Appeals Committee under the new act. Legislature has power to regulate the manner of conduct of election, to prescribe the form of official ballot, to provide for the manner in which candidates shall be chosen. Rule 18 extracted above, except stating that the constitution shall be by means of election has not specified the system of election required to be conducted. Non-specification is not trifling error or omission or unimportant irregularity or defect in its constitution, but vital. Prescription of system of election will not fall within the meaning of 'business' of the Corporation. Rule 19 of the Conduct of business of the Corporation relied on by Sri Casteleno, learned Senior Counsel for Corporation and Sri m. R. Achar, learned High Court Government advocate, will not clothe Mayor with power to conduct election adopting system of his choice. Prescription of system of election will not fall within the meaning of 'business' of the Corporation. Rule 19 of the Conduct of business of the Corporation relied on by Sri Casteleno, learned Senior Counsel for Corporation and Sri m. R. Achar, learned High Court Government advocate, will not clothe Mayor with power to conduct election adopting system of his choice. The plea that prescription of system of election to various committees falls within the meaning of 'business of Corporation' if accepted tantamounts to conferment of legislative/subordinate legislative power to fill up lacuna in Act and rules. ( 15 ) RECENTLY, Supreme Court while examining the correctness of electronic device (voting machine) used for recording votes has held that election commission does not become law unto itself, without the legislative sanction for adopting a new method of voting commission should not have resorted to this type; election commission has no right to change voting system which falls within the domain of Parliament and Commission if armed with such unlimited and arbitrary power without giving any guidelines would itself destroy the basic structures of rule of law. Conduct of election is not a common law right to justify by resorting to procedure or usage thus far followed for election of members of taxation Appeals Committee. ( 16 ) FOLLOWING the said principles it is held that mayor had no competence to conduct election to Taxation Appeals Committee by adopting direct election system as amongst councillors as has been done as per the proceedings, dated 24. 11. 1983 marked as Annexure-A. ( 17 ) THERE is no indication in the rule as to who should conduct election and when it should be conducted. So also, there is no indication in the rule whether the Chairman of the Committee should be elected by councillors or as amongst members of the committee. The plea that no term has been fixed for members of the committee and no qualification has been prescribed as has been prescribed in case of members of standing committees has no bearing, hence it is not necessary to examine the merit of the contention that constitution also gets vitiated on this count. ( 18 ) FOR the reasons stated above, this writ petition is allowed. ( 18 ) FOR the reasons stated above, this writ petition is allowed. It is hereby declared that constitution of Taxation Appeals Committee as per proceedings of the Corporation dated 24/11/1983 (Annexure-A) is without sanction of law, illegal and void and is accordingly quashed. Rule made absolute. However, having regard to the circumstances of the case, parties are directed to bear their own costs. --- *** --- .