Water tax and water benefit tax leviable irrespective of actual consumption by owner: Bombay HC

MARS Enterprises Vs Mumbai Municipal Corporation of Greater Mumbai (Bombay High Court) Bombay High Court held that ‘water tax’ u/s. 141(1)(a) (i) and water benefit tax u/s. 140(1)(a)(ii) of the Mumbai Municipal Corporation Act is leviable irrespective of the fact whether water is actually consumed by the owner/occupier or not. Facts- Upon noticing conflicting views of Division Benches of this Court on the issue of liability of owner/occupier not consuming water supplied by the Municipal Corporation to pay water tax and water benefit tax, the learned Single Judge has made a reference to the...