SMALL SCALE ENTERPRENEURS ASSOCIATION vs THE STATE OF MAHARASHTRA — C.A. No. 7318/2010

Case under Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [Other Than Matters Covered by Categories 1602-1605] Section III. Status: Disposed.

Disposed

CNR: SCIN010251182010

Filing Date

10-Aug-2010

Registration No

C.A. No. 7318/2010

Diary Number

25118/2010

Order Date

27-May-2026

Document Type

Judgement - of Main Case

Neutral Citation

2026 INSC 570

Disposal Type

Appeals Allowed

Last updated 06-Jul-2026

Acts & Sections

Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [other than matters covered by categories 1602-1605] Section III

Petitioner(s)

  1. 1.SMALL SCALE ENTERPRENEURS ASSOCIATION

    Adv. KHAITAN & CO.[P-1] KHAITAN & CO.[P-1]

Respondent(s)

  1. 1.THE STATE OF MAHARASHTRA

    Adv. SOUMIK GHOSAL[R-5] SOUMIK GHOSAL[R-7] BLACK & WHITE SOLICITORS[R-6] AADITYA ANIRUDDHA PANDE[R-1] AADITYA ANIRUDDHA PANDE[R-2] AADITYA ANIRUDDHA PANDE[R-3] AADITYA ANIRUDDHA PANDE[R-4]

Case History

  1. Case disposedDisposed

  2. 27-May-2026

    Judgement - of Main CaseView PDF

  3. 27-May-2026

    ROP - of Main CaseView PDF

  4. 27-May-2026

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice S.V.N. Bhatti

  5. 21-May-2026

    ROP - of Main CaseView PDF

  6. 21-May-2026

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  7. 02-Apr-2026

    ROP - of Main CaseView PDF

  8. 06-Aug-2025

    ROP - of Main CaseView PDF

  9. 06-Aug-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  10. 06-Aug-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  11. 31-Jul-2025

    ROP - of Main CaseView PDF

  12. 31-Jul-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  13. 30-Jul-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  14. 24-Jul-2025

    ROP - of Main CaseView PDF

  15. 24-Jul-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  16. 23-Jul-2025

    ROP - of Main CaseView PDF

  17. 23-Jul-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Pankaj Mithal and Hon'ble Mr. Justice Prasanna B. Varale

  18. 08-May-2025

    ROP - of Main CaseView PDF

  19. 08-May-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma

  20. 01-May-2025

    ROP - of Main CaseView PDF

  21. 01-May-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma

  22. 24-Apr-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Sanjay Karol

  23. 03-Apr-2025

    ROP - of Main CaseView PDF

  24. 03-Apr-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma

  25. 27-Mar-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma

  26. 06-Mar-2025

    ROP - of Main CaseView PDF

  27. 06-Mar-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma

  28. 20-Feb-2025

    ROP - of Main CaseView PDF

  29. 20-Feb-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma

  30. 06-Feb-2025

    ROP - of Main CaseView PDF

  31. 06-Feb-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma

  32. 23-Jan-2025

    ROP - of Main CaseView PDF

  33. 23-Jan-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma

  34. 16-Jan-2025

    ROP - of Main CaseView PDF

  35. 16-Jan-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma

  36. 13-Nov-2024

    ROP - of Main CaseView PDF

  37. 13-Nov-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  38. 07-Nov-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Pankaj Mithal

  39. 06-Nov-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Pankaj Mithal

  40. 24-Oct-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  41. 23-Oct-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  42. 11-Sep-2024

    ROP - of Main CaseView PDF

  43. 29-Aug-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  44. 28-Aug-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  45. 08-Aug-2024

    ROP - of Main CaseView PDF

  46. 08-Aug-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  47. 07-Aug-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  48. 01-Aug-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  49. 31-Jul-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  50. 25-Jul-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  51. 24-Jul-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  52. 16-May-2024

    ROP - of Main CaseView PDF

  53. 16-May-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Augustine George Masih

  54. 07-Dec-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  55. 06-Dec-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  56. 08-Nov-2023

    ROP - of Main CaseView PDF

  57. 08-Nov-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Prashant Kumar Mishra

  58. 12-Oct-2023

    ROP - of Main CaseView PDF

  59. 12-Oct-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  60. 11-Oct-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  61. 21-Sep-2023

    ROP - of Main CaseView PDF

  62. 21-Sep-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  63. 20-Sep-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  64. 24-Aug-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  65. 03-Aug-2023

    ROP - of Main CaseView PDF

  66. 03-Aug-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  67. 02-Aug-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  68. 26-Jul-2023

    ROP - of Main CaseView PDF

  69. 19-Apr-2023

    ROP - of Main CaseView PDF

  70. 19-Apr-2023

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar

  71. 12-Apr-2023

    Ordinary

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar

  72. 21-Nov-2022

    ROP - of Main CaseView PDF

  73. 21-Nov-2022

    IA

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha

  74. 11-Aug-2021

    ROP - of Main CaseView PDF

  75. 11-Aug-2021

    Fixed Date by Court

    Hon'ble Mr. Justice D.Y. Chandrachud and Hon'ble Mr. Justice M.R. Shah

  76. 11-Aug-2021

    Fixed Date by Court

    Hon'ble Mr. Justice D.Y. Chandrachud and Hon'ble Mr. Justice M.R. Shah

  77. 04-Aug-2021

    Fixed Date by Court

    Hon'ble Mr. Justice D.Y. Chandrachud and Hon'ble Mr. Justice M.R. Shah

  78. 28-Jul-2021

    Fixed Date by Court

    Hon'ble Mr. Justice D.Y. Chandrachud and Hon'ble Mr. Justice M.R. Shah

  79. 05-Mar-2020

    ROP - of Main CaseView PDF

  80. 26-Feb-2020

    ROP - of Main CaseView PDF

  81. 07-Feb-2020

    ROP - of Main CaseView PDF

  82. 07-Feb-2020

    Administrative Order

    Hon'ble Mr. Justice Ashok Bhushan and Hon'ble Mr. Justice M.R. Shah

  83. 05-Feb-2020

    ROP - of Main CaseView PDF

  84. 13-Mar-2018

    ROP - of Main CaseView PDF

  85. 13-Mar-2018

    Ordinary

    Registrar (J) - IV

  86. 15-Feb-2018

    ROP - of Main CaseView PDF

  87. 15-Feb-2018

    First hearing

    Initial hearing scheduled

  88. 07-Feb-2018

    ROP - of Main CaseView PDF

  89. 07-Oct-2016

    ROPView PDF

  90. 07-Oct-2016

    Office ReportView PDF

  91. 07-Oct-2016

    ROPView PDF

  92. 09-Jan-2015

    ROPView PDF

  93. 09-Jan-2015

    Office ReportView PDF

  94. 09-Jan-2015

    ROPView PDF

  95. 09-Dec-2013

    ROPView PDF

  96. 21-Nov-2011

    ROP - of Main CaseView PDF

  97. 04-Nov-2011

    ROP - of Main CaseView PDF

  98. 26-Nov-2010

    ROPView PDF

  99. 29-Oct-2010

    ROPView PDF

  100. 29-Oct-2010

    ROPView PDF

  101. 01-Oct-2010

    ROPView PDF

  102. 01-Oct-2010

    ROPView PDF

  103. 27-Aug-2010

    ROP - of Main CaseView PDF

  104. 10-Aug-2010

    Case filed

    Registration No. C.A. No. 7318/2010

  105. [ 2026 INSC 570 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

SUMMARY: Small Scale Entrepreneurs Association v. State of Maharashtra (2026 INSC 570) Court's Decision The Supreme Court partially allowed the appeals, holding that: 1. Jurisdiction: The TTC MIDC Industrial Area falls within Navi Mumbai Municipal Corporation (NMMC) territorial jurisdiction. 2. Tax Authority: NMMC has sole power to levy property tax on all properties within its limits, including the industrial area, under Sections 127 and 128-A of the Maharashtra Municipal Corporation Act. 3. Tax vs. Fee: MIDC's charges for infrastructure (roads, water, drainage, electricity) are fees/service charges, not taxes, and can coexist with NMMC property tax. 4. Exemption (Clause 7(1) MRTP Act): Industrial units were exempt from property tax until December 1, 2005, when MIDC handed over infrastructure maintenance to NMMC. After that date, exemption ceased and NMMC could levy property tax without exception. The Court rejected appellants' arguments based on draft notification language distinctions and policy documents lacking statutory force. This case analysis is maintained by casestatus.in based on publicly available court records.

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