In Brief
Vasant Chemicals Limited, a chemical manufacturing company, challenged the levy of sewerage cess by the Hyderabad Metropolitan Water Supply and Sewerage Board. Though the company's effluents were treated at a common treatment plant before discharge into the Board's sewerage system, it argued it was not liable for cess as its premises were not directly connected to the Board's sewers. The Supreme Court held that Section 55 of the HMWS&S Act imposes sewerage cess on any occupier discharging sewage into the Board's system by any means. The statutory proviso exempting unserved areas did not apply since the company's effluents ultimately reached the Board's system. The Court rejected the double-levy argument, distinguishing between contractual treatment charges and statutory cess obligations. The appeal was dismissed with directions for payment of arrears within eight weeks plus interest.
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