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Supreme Court of India

Municipal Corpn. of Greater Mumbai v. Harish Lamba of Bombay, Indian Inhabitant & Ors.

Neutral citation
Reported as [2019] 13 S.C.R. 1006
Bench A. M. Khanwilkar and Ajay Rastogi JJ.
Decided 22 October 2019

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

Resultantly, the challenge to the im pugned demand notice(s) being barred by limitation or having the effect of retrospective tax demand, is rejected.

Judgment, page 20

From the 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 th at water supply was disconnected – Warrant of attachment – Writ pet ition – High Court set aside the demand holding that the tax can be levied only in respect of water supplied and consumed by the consume r – 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 di sconnection of water supply/water meter, being a

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