Maharashtra Industrial Development Act, 1961 — Section 17 — Maharashtra Municipal Corporations Act, 1949 (MMC Act) — Sections 127, 128A — Maharashtra Regional Town Planning Act, 1966 (MRTP Act) — First Schedule, Clause 7(1) — Imposition of tax and fee — Distinction — The Maharashtra Industrial Development Corporation (MIDC) is empowered to levy fees or service charges for amenities provided, but not to impose taxes — The Navi Mumbai Municipal Corporation (NMMC) has the power to impose property tax, which includes various components like water tax, sewerage tax, general tax, etc — Fee or service charges levied by MIDC are not taxes as there is a quid pro quo for services rendered, whereas taxes are compulsory exactions for public revenue without reference to specific benefits.
2026 INSC 570 SUPREME COURT OF INDIA DIVISION BENCH SMALL SCALE ENTERPRENEURS ASSOCIATION AND OTHERS Vs. THE STATE OF MAHARASHTRA AND OTHERS ( Before : Pankaj Mithal and Prasanna B.…




