Comilla, formally spelled Cumilla, moreover spelled Kumilla, city, eastern Bangladesh. It is arranged fair south of the Gumti Waterway, which may be a tributary of the Meghna River. Connected by street and rail with Dhaka and Chittagong, Comilla has been a middle for the collection of stows away and skins; it moreover has jute and cotton plants as well as a warm control station. The most bungalow businesses are cane and bamboo basketry, earthenware, carpentry, and cotton weaving. The city is recognized by the awesome measure and number (more than 400) of its water-storage tanks; the Dharma Sagar tank, measuring 1 mile (1.6 km) in circumference, was built by a raja within the 15th century. The city was constituted a district in 1864. It contains a few libraries, a exhibition hall, and more than a dozen colleges, the most seasoned and most eminent of which is Comilla Victoria College.