Sonik Industries, Rajkot v. Municipal Corporation, Rajkot
Sonik Industries, Rajkot v. Municipal Corporation, Rajkot, AIR 1986 SC 1518 Appellant: Sonik Industries, Rajkot Respondent: Municipal Corporation, Rajkot Facts of the Case: Sonik Industries, a manufacturing unit in Rajkot, challenged the Municipal Corporation of Rajkot on the imposition of a conservancy tax levied on non-residential premises, including factories and industries, under the Bombay Provincial Municipal Corporations Act, 1949. The Municipal Corporation had imposed this tax to cover the costs of sanitation services provided within the municipal limits, including waste collection and disposal. Sonik Industries argued that since the Municipal Corporation did not provide any specific sanitation services directly to their factory and they managed their own waste disposal and sanitation, they should be exempt from paying this tax. The industry claimed that the imposition of the conservancy tax was illegal and arbitrary as there was no direct benefit or service being provided to...