Supreme Court · 2021 INSC 659 · Decided 22 October 2021
Jalkal Vibhag Nagar Nigam & ORS. v. Pradeshiya Industrial and Investment Corporation & ANR.
- Court
- Supreme Court of India
- Citation
- 2021 INSC 659 · [2021] 12 S.C.R. 210
- Case number
- CIVIL APPEAL No. 6107/2021
- Decided
- 22 October 2021
- Bench
- D.Y. CHANDRACHUD, VIKRAM NATH, B.V. NAGARATHNA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
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 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
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