MUNICIPAL COUNCIL, GIDDERBAHA vs COTTON CORPORATION OF INDIA LTD. . — C.A. No. 2558/2001

Summary of C.A. No. 2558/2001 Municipal Council, Gidderbaha v. Cotton Corporation of India Ltd. On May 2, 2006, the Supreme Court dismissed the Municipal Council's appeal seeking refund of urban development cess collected on cotton sales. The Court held that while an earlier judgment had declared the cess unconstitutional, the refund directions applied only to original petitioners under the *Mafatlal Industries* doctrine. The Council, which had not independently challenged the cess, could not benefit from those refund directions without meeting the *Mafatlal* requirements. Related appeals (CA 2559, 2560) were allowed. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.