‘Water Tax’ and ‘Water Benefit Tax’ can be Levied Even if Water is not Consumed by Owner/Occupier: Bombay HC

The Bombay High Court ruled that water tax and water benefit tax can be levied even if water is not consumed by the owner or occupier. The case involved a dispute over the applicability of these taxes to properties where water was not being used. The court held that the levy of water tax and water benefit tax is based on the potential for water supply and the benefits derived from the infrastructure, rather than actual consumption. This ruling clarifies the legal basis for these taxes and supports the municipal authorities’ right to levy them to fund water infrastructure and services. The decision ensures that property owners contribute to the maintenance and development of water supply systems, regardless of actual usage.