In Brief
A chemical manufacturing company disputed sewerage cess demands by the water board on the ground that its effluents were not directly connected to the board's sewerage system. Instead, effluents were treated at a common treatment plant and then transmitted via a dedicated pipeline to the board's trunk sewer. The Supreme Court held that the company remained liable for sewerage cess under the statutory provision despite indirect connection, as its treated effluents ultimately entered the board's system. The court rejected arguments that charges paid by the treatment plant constituted double taxation. The statutory obligation to pay sewerage cess applies to all water consumers discharging sewage into the board's system, irrespective of whether connection is direct or indirect.">
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