U.P.POLLUTION CONTROL BOARD vs SIR SHADI LAL ENTERPRISES LTD. — SLP(C) No. 5241 - 5242/1998

Case Summary The Supreme Court dismissed the U.P. Pollution Control Board's special leave petitions and upheld the High Court's order directing refund of water cess illegally collected from sugar and distillery industries. The Court held that since the Board's collection of cess was without legal authority (sugar industries were not covered by Schedule I Entry 15 before amendment), the respondents were entitled to refund of amounts paid under protest, rejecting arguments based on res judicata, delay, and unjust enrichment. This case analysis is maintained by casestatus.in based on publicly available court records.