Uttar Pradesh Water Supply and Sewerage Act, 1975

The Supreme Court examined a challenge to the water and sewerage taxes levied under Sections 52(1)(a), 55(b)(1) and 56 of the Uttar Pradesh Water Supply and Sewerage Act, 1975. The first respondent argued that the levy was a fee, not a tax, and therefore beyond the State's competence under Entry 49 of List II. The Cour…

The petitioner, a senior engineer of Uttar Pradesh Jal Nigam, was prematurely retired in September 2005 under Fundamental Rule 56(c). He challenged the retirement, arguing that the screening criterion used by the Jal Nigam to assess eligibility was illegal and that its invalidity should automatically nullify his retire…

The Uttar Pradesh Jal Nigam, a state corporation, had two categories of engineers—those transferred from the former Local Self‑Government Engineering Department and those directly recruited. While the State amended its fundamental rules to raise the superannuation age from 58 to 60 years for government servants, the Ni…