Supreme Court · 2019 INSC 1174 · Decided 22 October 2019
Municipal CORPN. of Greater Mumbai v. Harish Lamba of Bombay, Indian Inhabitant & ORS.
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1174 · [2019] 13 S.C.R. 1006
- Case number
- CIVIL APPEAL No. 142/2009
- Decided
- 22 October 2019
- Bench
- A.M. KHANWILKAR, AJAY RASTOGI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
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 - 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
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