NDLI: Jalkal Vibhag Nagar Nigam & Ors. Vs. Pradeshiya Industrial and Investment Corporation & Anr.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Uttar Pradesh Water Supply and Sewerage Act 1975
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Uttar Pradesh Water Supply and Sewerage Act, 1975 (43 of 1975)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 Referred Case 11 Referred Case 12 Referred Case 13
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
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 alter the nature of the levy which in substance is a tax on lands and buildings within the meaning of Entry 49 of List II of the Seventh Schedule – Tax is imposed on an occupier or owner of the building or land falling within the area of the Jal Sansthan irrespective of whether a connection of water supply or sewerage has been obtained to the land or building – Basis for the levy of the taxes is on the location of premises within the area of the Jal Sansthan – Since the respondent’s premises are located within the area of the appellant’s authority, the respondent is liable to pay the water tax as well as the sewerage tax as the owner and occupier of the premises – Judgment of High Court set aside – Writ petition filed by the first respondent dismissed – Appellants entitled to recover the balance of the dues remaining to be recovered in pursuance of the notice of demand with interest @ 9% p.a. – Constitution of India – Seventh Schedule, List II, Entry 49 – Jal Sansthan (Assessment of Annual Value of Premises) Rules 1981 – Jal Sansthan (Radius regarding Levy of Water Tax) Rules 1993.Uttar Pradesh Water Supply and Sewerage Act 1975 – s.52 – Held: Levy u/s.52 is a tax simplicitor and cannot be regarded either as a charge or a fee for a service rendered – Observations in Union of India v. State of U.P. and Others reported as [2007] 11 SCR 792 that though the charges are loosely termed as tax, it is in substance a fee, is per incuriam and are overruled. Uttar Pradesh Water Supply and Sewerage Act 1975 – ss.52, 24, 25, 53 – Levy of tax u/s.52 – Purpose of legislation – Discussed. Uttar Pradesh Water Supply and Sewerage Act 1975 – ss.52, 55 – Restrictions on the levy of tax u/s.52 – Held: Restrictions imposed by s.55 do not render the tax a fee, nor are they indicative of the tax being charged for the actual use of water. Uttar Pradesh Water Supply and Sewerage Act 1975 – ss.52, 56 – Held: Payment of water tax and sewerage tax is regardless of whether the premises are connected with water supply or with a sewer of the Jal Sansthan – There is no exemption from the payment of water tax or sewerage tax as both the contingencies- the premises being connected with water supply (or, as the case may be, with a sewer of the Jal Sansthan) or there being no such connection have been covered u/s.56 – So long as a provision for water supply or a sewerage is made by the Jal Sansthan in the area covered, the occupier or the owner of the premises is liable to pay the taxes. Constitution of India – Constitutional jurisprudence – Distinction between tax and fee – Held: It has substantially been effaced in the development of the constitutional jurisprudence. Words & Phrases – “premises” in s.2(18) – Held: In the context of s.52, the levy by the Jal Sansthan is “on premises situated within its area” meaning the area within which the Jal Sansthan exercises its jurisdiction and powers – Levy is on premises – “Premises” is defined in s.2(18) to mean “any land or building” – Hence, read together with the definition of the expression “premises”, the levy is squarely on lands and buildings situated within the area of the Jal Sansthan – Uttar Pradesh Water Supply and Sewerage Act 1975 – ss.2(18), 52.
Judge	Hon'ble Dr. Justice D.Y. Chandrachud
Neutral Citation	2021 INSC 659
Petitioner	Jalkal Vibhag Nagar Nigam & Ors.
Respondent	Pradeshiya Industrial And Investment Corporation & Anr.
SCR	[2021] 12 S.C.R. 210
Judgement Date	2021-10-22
Case Number	6107

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