Supreme Court · 1997 INSC 490 · Decided 7 May 1997
MIS. R.S. Rekhchand Mohota Spinnikg and Weaving Mills LTD. v. State of Maharashtra
- Court
- Supreme Court of India
- Citation
- 1997 INSC 490 · [1997] SUPP. 1 S.C.R. 238
- Case number
- CIVIL APPEAL No. 1802/1990
- Decided
- 7 May 1997
- Bench
- K. RAMASWAMY, S. SAGHIR AHMAD, G.B. PATTANAIK (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 246; Land Revenue Code Section 70
Headnote
Maharashtra Land Revenue Code, 1966 : S.70 r/w. s. 2o--R.iver wate1~Levy of Cess on use for non- agricultural purpose-Industrial pwpos~Power of State Govemment-Spinning and Weaving Mills-Drawing 1iver water by artificial contrivance--Govemment Resolution demanding land Cess on use of water at the Govemment has power under s.70 read withs. 20 to levy water cess 011 use of water for industrial purpose and it is taxable as incidence on cess 011 water as land cess and the indusuy is liable to pay water cess at the rates presc1ibed by the Government State competent under Entry 45 of
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