https://www.taxtmi.com/caselaws?id=414019 A levy of water tax and sewerage tax on premises within the Jal Sansthan area was held to fall within the State's legislative competence under Entry 49 of List II because it remained a tax on lands and buildings, with annual value used only as the measure of assessment. The court also held that Section 52(1)(a) created a compulsory tax, not a fee, because liability arose from the existence of premises within the statutory area and not from any direct quid pro quo or actual water consumption. The constitutional challenge failed, the refund direction was set aside, and the writ petition was dismissed. en-us Fri, 22 Oct 2021 00:00:00 +0530 Wed, 07 Jan 2026 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414019 A levy of water tax and sewerage tax on premises within the Jal Sansthan area was held to fall within the State's legislative competence under Entry 49 of List II because it remained a tax on lands and buildings, with annual value used only as the measure of assessment. The court also held that Section 52(1)(a) created a compulsory tax, not a fee, because liability arose from the existence of premises within the statutory area and not from any direct quid pro quo or actual water consumption. The constitutional challenge failed, the refund direction was set aside, and the writ petition was dismissed. Case-Laws Indian Laws Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414019