M/S WELSPUN PROJECTS LTD. vs DIRECTOR, STATE TRANSPORT PUNJAB

The Supreme Court examined the legality of the High Court's judgment allowing appeals by the State Transport Authorities against the orders of the Punjab Infrastructure Regulatory Authority (PIRA) which had favored M/s Welspun Projects Ltd. The Court held that under Section 103 of the Punjab Municipal Corporation Act, 1976, the appellant, as the actual user and beneficiary of the properties, is liable to pay house tax. The judgment of the High Court was upheld, confirming the liability of the appellant for the tax assessments made by the Municipal Corporations of Jalandhar and Ludhiana.