M/S. Siemens Ltd. ... Appellant vs State Of Maharashtra & Ors. ... ...

The Supreme Court addressed the issue of whether the High Court could intervene under Article 226 of the Constitution regarding a demand for cess under the Bombay Provincial Municipal Corporation Act, 1949. The Court held that the High Court's refusal to exercise jurisdiction was appropriate, as the demand was merely a show cause notice and did not determine the rights of the parties. The Court emphasized that the appellant could respond to the notice and that no recovery should occur until a decision was made, thereby upholding the procedural rights of the appellant.