Occupier liable to Pay Water Tax even w/o Consumption of Water: Bombay HC

The Bombay High Court ruled that an occupier is liable to pay water tax even if they do not consume water. The case involved a dispute over water tax levied on a property where the occupier argued that since no water was consumed, no tax should be payable. However, the court held that the liability for water tax is based on the occupancy of the property, not the actual consumption of water. This ruling clarifies the obligations of property occupiers regarding utility taxes and underscores that tax liability can be tied to the right of occupancy rather than usage.