JALKAL VIBHAG NAGAR NIGAM vs PRADESHIYA INDUSTRIAL AND INVESTMENT CORPORATION

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2021 Supreme(SC) 633

D.Y.CHANDRACHUD, VIKRAM NATH, B.V.NAGARATHNA
JALKAL VIBHAG NAGAR NIGAM – Appellant
Versus
PRADESHIYA INDUSTRIAL AND INVESTMENT CORPORATION – Respondent

Advocates Appeared:
For the Petitioner(s):Pradeep Kant, Divyanshu Sahay, Shradha Narayan, Nishant Sharma, Rakesh K. Sharma, Advocates
For the Respondent(s):Rupesh Kumar, Neelam Sharma, Pankhuri Shrivastava, Alekshendra Sharma, Advocates

JUDGMENT :

Dhananjaya Y. Chandrachud, J.

This judgment has been divided into the following sections to facilitate analysis:

A. Factual Background ........................................................................................3

B. Issues ................................................................................................................5

C. Rival Submissions...........................................................................................6

D. Analysis...........................................................................................................11

D.1 Statutory Provisions ..............................................................................11

D.2 Nature of levy under Section 52 of the UP Water Supply and Sewerage Act..........................................................................................20

D.3 Entry 49 List II: Taxes on Lands and Buildings .................................28

D.4 Tax and fee ..........................................................................

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2021 Supreme(SC) 633

D.Y.CHANDRACHUD, VIKRAM NATH, B.V.NAGARATHNAJALKAL VIBHAG NAGAR NIGAM – AppellantVersusPRADESHIYA INDUSTRIAL AND INVESTMENT CORPORATION – Respondent

D.Y.CHANDRACHUD, VIKRAM NATH, B.V.NAGARATHNA
JALKAL VIBHAG NAGAR NIGAM – Appellant
Versus
PRADESHIYA INDUSTRIAL AND INVESTMENT CORPORATION – Respondent