Supreme Court of India
Jalkal Vibhag Nagar Nigam & Ors. v. Pradeshiya Industrial and Investment Corporation & Anr.
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2 Supreme Court benches have cited this judgment.
What the Court ordered
For the above reasons, we are of the view that there is no merit in the challenge raised in the writ proceedings before the High Court of Judicature at Allahabad.
Judgment, page 48
From the headnote
Uttar Pradesh Water Supply and Sewerage Act 1975 – ss.52(1)(a), 55(b)(1), 56 – Constitutional validity of – Challenge to – Held: Rejected – Levy u/s.52 falls squarely under the ambit of Entry 49, List II as it is in the nature of a tax and not a fee – Nomenclature of the tax does not indicate its true character and substance – Nor does the fact that the law enables the Jal Sansthan to levy the tax render it a tax on water – Tax has been labelled as the water tax or a sewerage tax because it is imposed by the Jal Sansthan constituted under the UP Water Supply and Sewerage Act – That does not…
Authorities it was built on
- 1958 M. P. V. Sundararamier & Co. v. The State of Andhra Pradesh & Another
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 1954 The Commissioner, Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt.
- 2004 The State of West Bengal and Ors. v. Kesoram Industries Ltd. and Ors.
- 1989 Federation of Hotel & Restaurant Association of India, Etc. v. Union of India & Ors.
- 1961 M/s. Sainik Motors, Jodhpur and Others v. The State of Rajasthan
- 1983 Sreenivasa General Traders & Ors. Etc. v. State of Andhra Pradesh & Ors. Etc.
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- 1964 Corporation of Calcuta and Another v. Liberty Cinema
- 1979 D. C. Gouse and Co. Etc. v. State of Kerala & Anr. Etc.
- 1969 Assistant Commissioner of Urban Land Tax and Others v. The Buckingham & Carnatic Co. Ltd, Etc.
- 1994 Goodricke Group Ltd. Etc. v. State of West Bengal and Ors.
- 1983 Municipal Corporation of Delhi and Others v. Mohd. Yasin Etc.
- 1981 Southern Pharmaceuticals & Chemicals Trichur & Ors. Etc. v. State of Kerala & Ors. Etc.
- 2007 Union of India and Ors. v. State of U.P. and Ors.
- 1988 Sirsilk Ltd. and Another v. Textiles Committee & Ors.
Where later benches applied it
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2022 Kerala State Beverages Manufacturing & Marketing Corporation Ltd. v. The Assistant Commissioner of Income Tax Circle 1(1)
Of those, 1 referred to · 1 mentioned
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