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    <title>1996 (2) TMI 575 - Supreme Court</title>
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    <description>Municipal service charges could not be enforced against the Union of India for railway property because the statutory basis was subordinate to the constitutional immunity under Article 285, and the supposed contractual arrangement was only temporary and did not authorise recovery. The demand was therefore ultra vires and unenforceable. A prior summary dismissal of an earlier challenge, being based on delay and not on a merits adjudication, did not operate as res judicata, especially where the liability was recurring. The Union&#039;s writ relief was accordingly granted.</description>
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      <title>1996 (2) TMI 575 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=190874</link>
      <description>Municipal service charges could not be enforced against the Union of India for railway property because the statutory basis was subordinate to the constitutional immunity under Article 285, and the supposed contractual arrangement was only temporary and did not authorise recovery. The demand was therefore ultra vires and unenforceable. A prior summary dismissal of an earlier challenge, being based on delay and not on a merits adjudication, did not operate as res judicata, especially where the liability was recurring. The Union&#039;s writ relief was accordingly granted.</description>
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