Supreme Court of India
Jalkal Vibhag Nagar Nigam & Ors. v. Pradeshiya Industrial and Investment Corporation & Anr.
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the above reasons, we are of the view that there i s no merit in the challenge raised in the writ proceedings befor e the High Court of Judicature at Allahabad.
Judgment, page 48
From the headnote
Uttar Pradesh Water Supply and Sewerage Act 1975 – ss.52(1)(a), 55(b)(1), 56 – Constitutional validity of – hallenge 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 a nd not a fee – Nomenclature of the tax does not indicate its true c haracter and substance – Nor does the fact that the law enables the Jal Sans than to levy the tax render it a tax on water – Tax has been l abelled as the water tax or a sewerage tax because it is impos ed by the Jal Sansthan constituted under the UP Water Supply and Sewerage Act – That does
Authorities it was built on
- 1958 M. P. V. Sundararamier & Co. v. The State of Andhra Pradesh & Another
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 2004 The State of West Bengal and Ors. v. Kesoram Industries Ltd. and Ors.
- 1954 The Commissioner, Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt.
- 1989 Federation of Hotel & Restaurant Association of India, Etc. v. Union of India & Ors.
- 1961 M/s. Sainik Motors, Jodhpur and Others v. The State of Rajasthan
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- 1983 Sreenivasa General Traders & Ors. Etc. v. State of Andhra Pradesh & Ors. Etc.
- 1979 D. C. Gouse and Co. Etc. v. State of Kerala & Anr. Etc.
- 1969 Assistant Commissioner of Urban Land Tax and Others v. The Buckingham & Carnatic Co. Ltd, Etc.
- 1994 Goodricke Group Ltd. Etc. v. State of West Bengal and Ors.
- 1983 Municipal Corporation of Delhi and Others v. Mohd. Yasin Etc.
- 1981 Southern Pharmaceuticals & Chemicals Trichur & Ors. Etc. v. State of Kerala & Ors. Etc.
- 2007 Union of India and Ors. v. State of U.P. and Ors.
- 1988 Sirsilk Ltd. and Another v. Textiles Committee & Ors.
Where later benches applied it
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2022 Kerala State Beverages Manufacturing & Marketing Corporation Ltd. v. The Assistant Commissioner of Income Tax Circle 1(1)
Of those, 1 referred to · 1 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.