Supreme Court of India
Municipal Corpn. of Greater Mumbai v. Harish Lamba of Bombay, Indian Inhabitant & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
Resultantly, the challenge to the impugned demand notice(s) being barred by limitation or having the effect of retrospective tax demand, is rejected.
Judgment, page 20
From the headnote
Mumbai Municipal Corporation Act, 1888: ss. 139, 140, 141 and 169 – Water tax and water benefit tax – Demand of arrears – Non-payment on the ground that water supply was disconnected – Warrant of attachment – Writ petition – High Court set aside the demand holding that the tax can be levied only in respect of water supplied and consumed by the consumer – Appeal to Supreme Court – Held: Water Tax or Water Benefit Tax is one of the components of Property Tax in terms of ss. 139, 140 and 141 – Liability to pay such tax arises irrespective of disconnection of water supply/water meter, being a…
Authorities it was built on
- 2011 State of Rajasthan & Anr. v. J.K. Synthetics Ltd. & Anr.
- 1997 M/s. Kanoria Chemicals and Industries Ltd. v. U.P. State Electricity Board & Ors.
- 1976 Municipal Corporation of City of Hubli v. Subha Rao Hanumatharao Prayag & Ors.
- 1988 Municipal Corporation of Greater Bombay v. Nagpal Printing Mills & Anr.
- 1988 Kalyan Municipal Council & Ors. v. Usha Paper Products (p) Ltd. & Anr.
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