Municipal Corpn.Of Greater Mumbai vs Harish Lamba Of Bombay, Indian ...

The Supreme Court held that the Mumbai Municipal Corporation Act, 1888, does not permit the imposition of water benefit tax on a property where the water supply has been discontinued. The Court found that the appellant's demand for payment of water benefit tax from the respondent, despite the absence of water supply since 1993, was illegal. Consequently, the Court upheld the High Court's decision to quash the demand and the Warrant of Attachment issued by the appellant.