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Supreme Court Upholds Validity of Excise Duty on Rubber Users Under the Rubber Act, 1947. Levy Valid as Excise Duty on Production Can Be Collected from Users and Act Contains Sufficient Policy Guidance Against Excessive Delegation.

The case involved a challenge by Jullundur Rubber Goods Manufacturers’ Association, an association of rubber chappal manufacturers in Jullundur, Pun...

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Bombay High Court Dismisses Petitions Challenging Local Body Tax Classification. Classification of dealers based on turnover for LBT exemption is valid under Article 14 as it has a rational nexus with the object of the Maharashtra Municipal Corporation Act, 1949.

The petitioners, M/s. Nagpur Distillers Private Limited and M/s. Vidarbha Distillers, are dealers within the meaning of Section 2(16A) of the Maharash...

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Supreme Court Upholds Levy of Sewerage Cess on Industrial Unit Discharging Effluents Through Common Treatment Plant into Board's Sewer System. Section 55 of HMWS&S Act, 1989 imposes cess irrespective of direct connection, and proviso applies only when area is not served by any sewerage system.

The appellant, Vasant Chemicals Limited, an amalgamated company manufacturing dye intermediates, obtained bulk water supply from the Hyderabad Metropo...

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High Court of Bombay Adjudicates Writ Petition Against MMRDA Regarding Levy of Additional Premium on Leasehold Land. Petitioner Assails Demand Notice as Contrary to Lease Agreement and Arbitrary.

The Writ Petition was instituted challenging the Demand Notice dated 9th September 2014 issued by Respondent No.1 – Mumbai Metropolitan Region Devel...

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Bombay High Court Dismisses Petition Challenging BMC Water Charges Revision for Industrial Users — Resolution Held Valid Under Section 169 of Mumbai Municipal Corporation Act, 1888. Standing Committee's Power to Revise Water Charges Based on Consumption Upheld as Not Unconstitutional.

The petitioners, a company engaged in spinning and weaving textiles and its shareholder, challenged a resolution of the Standing Committee of the Brih...

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Bombay High Court Dismisses Petition Challenging Retrospective Recovery of Supervision Charges in Distillery License — Levy Upheld as Contractual Obligation Under Section 58A of Bombay Prohibition Act, 1949.

The petitioners, Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd. and another, filed a writ petition challenging a demand notice dated ...

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Supreme Court Upholds Union’s Excise Duty Demand on Steel Wires; Manufacturer’s Challenge Dismissed. Interpretation of Item 26AA of Central Excise Act as a Rate of Duty, Not Dependent on Origin of Raw Material, Confirmed.

The case arose from the imposition of excise duty under the Central Excises and Salt Act, 1944, on steel wires manufactured by the appellant, J.K. Ste...