Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | ss. 139 140 Water tax and water benefit tax Mumbai Municipal Corporation Act Demand of arrears 1888 141 and 169 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Mumbai Municipal Corporation Act, 1888 (3 of 1888) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
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 compulsory imposition – Such levy is distinct from Water Charges ascribable to s. 169 – The demand is also not barred by limitation – The respondent is liable to pay such tax. |
Judge | Hon'ble Mr. Justice A.M. Khanwilkar |
Neutral Citation | 2019 INSC 1174 |
Petitioner | Municipal Corpn. Of Greater Mumbai |
Respondent | Harish Lamba Of Bombay, Indian Inhabitant & Ors. |
SCR | [2019] 13 S.C.R. 1006 |
Judgement Date | 2019-11-22 |
Case Number | 142 |
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