U.P. Pollution Control Board and ors. Vs. Kanoria Industrial Ltd. and anr. - Court Judgment

Excerpt:

direct taxation - refund - water (prevention and control of pollution) cess act,1977 - claim of refund of amount paid by respondent as water cess under provisions of act - collection of water cess as laid down by this court illegal and without authority of law - cess paid not passed to customers - there is no case of unjust enrichment on part of respondent - there is no delay and laches from respondent in approaching court - appellant's contention that cess collected passed to state government is not just to disentitle respondent's claim of refund. - 1. it is stated by the solicitor general that the asi had prepared a plan for the heritage city and the same has been submitted to the ministry of urban development for its approval. we expect the said ministry to give their seal of approval with or without modifications within three weeks.2. list soon thereafter.