MUNICIPAL CORPN.OF GREATER MUMBAI vs HARISH LAMBA OF BOMBAY, INDIAN INHABITANT

The Supreme Court upheld the High Court's decision to quash the bills raised by the appellant under the Mumbai Municipal Corporation Act, 1888, for water benefit tax, stating that the demand was illegal as the water connection had been cut off since 1993 due to the respondent's factory closure. The Court emphasized that the appellant could not charge for services not rendered, reinforcing the principle that a municipal authority cannot impose taxes for non-existent services. The appeal was dismissed, affirming the High Court's ruling in favor of the respondent.