M/S Welspun Projects Ltd vs Director, State Transport Punjab And ...

The Supreme Court examined the legality of the High Court's order dated 14.11.2011, which allowed appeals by the State against the appellant-Company regarding tax liabilities under the Punjab Municipal Corporation Act, 1976. The Court held that the appellant, as the actual user and beneficiary of the properties, is liable to pay house tax despite the BOT arrangement. The judgment clarified the obligations of parties under concession agreements and lease deeds, affirming the High Court's decision and dismissing the appeals.