Jain International Residential School vs State Of Karnataka

Citation : 2026 Latest Caselaw 1825 Kant
Judgement Date : 26 February, 2026

[Cites 25, Cited by 0]

Karnataka High Court

Jain International Residential School vs State Of Karnataka on 26 February, 2026

Author: Suraj Govindaraj
Bench: Suraj Govindaraj
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                   IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                      DATED THIS THE 26TH DAY OF FEBRUARY, 2026

                                            BEFORE
                      THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
                    WRIT PETITION NO. 22615 OF 2016 (GM-BWSSB)
                   BETWEEN

                   JAIN INTERNATIONAL RESIDENTIAL SCHOOL
                   THE JGI GROUP
                   JAN GLOBAL CAMPUS
                   JAKKASANDRA POST
                   KANAKAPURA TALUK
                   RAMANAGARA DISTRICT-56212
                   REPRESENTED HEREIN BY ITS
                   DIRECTOR PROJECTS & FACILITIES
                                                                 ... PETITIONER
                   (BY SRI. S.SRIRANGA., SR. ADVOCATE FOR
                       SMT. SUMANA NAGANAND., ADVOCATE)

                   AND

                     1. STATE OF KARNATAKA
                        DEPARTMENT OF URBAN DEVELOPMENT
                        VIKASA SOUDHA, BANGALORE-560001
Digitally signed
by SHWETHA              REPRESENTED HEREIN BY ITS
RAGHAVENDRA             PRINCIPAL SECRETARY
Location: HIGH
COURT OF
KARNATAKA            2. BANGALORE WATER SUPPLY AND SEWERAGE BOARD
                        CAUVERY BHAVAN, BANGALORE-560009
                        REP. HEREIN BY ITS CHIEF ENGINEER(M)

                     3. ASSISTANT EXECUTIVE ENGINEER
                        NO.2, CAUVERY HEAD WORKS SUB DIVISIN
                        BWSSB, HAROHALLI-562112
                        KANAKAPURA TALUK
                                                              .... RESPONDENTS
                   (BY SRI. MAHANTESH SHETTAR., AGA A/W
                       SRI. BOPPANNA BELLIYAPPA., AGA FOR R1;
                       SRI. RAVI B. NAIK., SR. ADVOCATE FOR
                       SMT. SUMANGALA GACHCHINAMATH., ADVOCATE FOR R2 & R3)
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      THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227
OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE
NATURE OF WRIT OF MANDAMUS OR ANY OTHER APPROPRIAE WRIT,
ORDER OR DIRECTION DECLARING THAT THE PETITIONER IS NOT
LIABLE TO PAY 'PRO-RATE' CHARGES AS DEMANDED BY THE
RESPONDENTS AND ETC.

     THIS WRIT PETITION COMING ON FOR ORDERS AND HAVING
BEEN RESERVED FOR ORDERS ON 28.01.2026, THIS DAY, THE
COURT PRONOUNCED THE FOLLOWING:

CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ


                          CAV ORDER



1.   The Petitioner is before the Court seeking for the
     following reliefs:

     1) Declare that the Petitioner is not liable to pay 'pro-
        rata' charges as demanded by the Respondents;

     2) Quash the communication dated 18.02.2016 bearing
        No.BWSSB/EIC/CE(M)-III/DCE(M)-I/TA(M)-III
        14483/15-16 (Annexure P);

     3) Quash the communication dated 2.4.2016 bearing
        No. BWSSB/EIC/CE(M)/ACE(M)-III/DCE(M)-1/TA(M)-
        10/83/2015-16 (Annexure Q):

     4) Direct the Respondents to refund to the Petitioner Rs
        1,01,91,510/-, being the excess tariff collected:

     5) Pass such other orders as this Hon'ble Court may
        deem fit in the interests of justice and equity.




2.   The    Petitioner     is    an    educational      institution
     established by the Sri. Bhagavan Mahaveer Jain
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     Educational and Cultural Trust, which runs various
     Educational and Charitable Institutions. The said
     trust has established and runs various educational
     institutions in different parts of the country and has
     established five institutions in Kanakapura Taluk viz.,

         i.   Jain Vidyanikethan, which is a State Board
              School;

     ii.      Jain Public School which imparts CBSE syllabus;

     iii.     Jain College which is a Pre-University and
              Degree College;

     iv.      Jain University Global Campus; and

     v.       Jain International Residential School.

3.   It is claimed that there are 3000 local students
     pursuing      studies        in   these     institutions,   and    the
     remaining have come from various parts of the
     country, as well as from diverse backgrounds. It is
     further claimed         that       the said      campus provides
     employment for more than 2500 local residents.

4.   The Petitioner, Jain International Residential School,
     was established in the year 1999. At the time of
     establishment,          it        was     utilising   water       from
     underground borewells to meet the needs of the
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     school. Since the said water was not fit for human
     consumption, causing severe skin problems, allergies
     etc., a representation has been made to respondent
     No.2 on 19.05.2003, requesting for 9 lakh litres of
     water to be supplied to the school at a concessional
     rate from Harohalli Pumping Station in Kanakapura
     Taluk, and a feasibility report has already been
     submitted.

5.   On 12.06.2003, the Petitioner addressed yet another
     letter to respondent No.2, bringing to its notice that
     over a thousand children and staff are on the
     campus, requiring potable water, as the PPM levels in
     the water from the borewells were alarmingly high.
     On 21.02.2004, the Government of Karnataka was
     pleased to issue a Government Order sanctioning the
     supply of 9 lakh litres of water per day at an
     estimated cost of Rs.93 lakhs to be deposited for
     carrying   out   the   works.   The   Petitioner,   having
     received a request from the Executive Engineer,
     Cauvery Head Works Division, to remit the aforesaid
     sum, remitted the same on 19.02.2004.

6.   On 06.05.2004, an agreement came to be executed
     between the petitioner and respondent No.2, as per
     which respondent No.2 was to provide water supply
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     facility   to    the     Petitioner     by    developing       the
     infrastructure for the same in furtherance of the
     aforesaid payment. In terms of the said agreement,
     respondent No.2 was to supply 9 lakh litres of water
     per day. The water being supplied, the Petitioner has
     also been making payment of the due amounts as
     regards the water supply.

7.   In the month of January 2013, a water bill was
     received by the Petitioner at the rate of Rs.60/Kilo
     Litre instead of Rs.36/Kilo Litre, hence the Petitioner
     addressed a letter on 08.02.2013 informing the
     respondent of the error. In furtherance of which, the
     Petitioner      had    received    a    communication       dated
     12.02.2013 addressed by respondent No.3 to EECH,
     T.K.Hally requesting it to revise the tariff for water
     supplied. On 18.02.2013, the Petitioner once again
     wrote      a    letter    to      the   respondent         seeking
     reconsideration of the rate. However, no action was
     taken. The contention of the Petitioner is that instead
     of   reconsidering       the      request,    a   letter    dated
     28.01.2014 was issued calling upon the Petitioner to
     pay pro-rata charges on water supplied to the
     Petitioner, and in that background, a request was
     made to allow the staff of the BWSSB to take
     appropriate measurements of the campus.
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8.   The     Petitioner       on         05.02.2014        requested
     reconsideration of the rates and also exemption from
     payment of pro-rata charges. In the meanwhile, a
     notification came to be issued on 01.11.2014 revising
     the water and sanitary tariff applicable with effect
     from 02.11.2014 as per which the Petitioner was to
     pay Rs.60/KL from 02.11.2014 and, hence, it is the
     contention of the Petitioner that any charges paid by
     the   Petitioner     prior     to    02.11.2014       were     not
     authorised, and       these        amounts    were    liable   for
     refund, amounting to Rs.1,01,91,510/-.

9.   A letter was issued on 02.02.2015 by the Assistant
     Executive Engineer informing the Petitioner that
     there is a rule in the BWSSB Rule under Section of
     the BWSS Act, 1964 to levy pro-rata charges on each
     connection    of      water         supply     from     BWSSB.
     Accordingly, instructions have been received from
     the higher authority to levy pro-rata charges on
     water supply to the Petitioner, and the Petitioner was
     called upon to provide drawings, a sale deed,
     building photos, and a rainwater harvesting system
     on which basis actual pro-rata charges would be
     informed.
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10.   On   27.02.2015,           the     Petitioner    wrote   to   the
      respondent         No.2    seeking       enhancement     of   the
      sanction of water from 9 lakh litres per day to 15
      lakh litres per day and again sought exemption from
      the levy of pro-rata charges. Respondent No.3
      thereafter         addressed        a      communication      on
      22.12.2015, again, calling upon the Petitioner to
      submit the documents. The Petitioner once again, on
      26.12.2015, sought an exemption. In that view of
      the matter, the respondent proceeded to issue an
      order dated 18.02.2016, calling upon the Petitioner
      to pay pro-rata charges of Rs.4,32,64,474/- within
      30 days on the ground that, when the water
      connection had been issued to the Petitioner, pro-
      rata charges were not collected.

11.   Apart from that, in terms of Regulation 5.3 and
      Section 16 of the BWSS Act, Additional pro-rata
      charges      for     the    past        period   amounting     to
      Rs.8,64,27,448/- were directed to be paid, failing
      which it was indicated that supply of water would be
      stopped.

12.   The Petitioner, relying on the customer charter web
      hosted on BWSSB's website, sought to contend that
      the levy of pro-rata charges was at the commercial
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      rate, when, in fact, there is a separate classification
      for educational purposes, and it is at that rate that it
      ought to have been levied.

13.   The Petitioner further informed the respondents that
      it is only the water connection which had been
      provided to the Petitioner, there being no sanitary
      connection provided, the levy of pro-rata charges for
      both water and sanitary connection is impermissible.
      This request not having been accepted, the Petitioner
      has approached this Court by filing the above writ
      petition seeking the aforesaid reliefs.

14.   Sri.S.Sriranga, learned Senior counsel appearing for
      the Petitioner, would submit that;

      14.1. The BWSS Act and Regulations do not apply to
           the     supply     of    water    to     the   Petitioner's
           institution. The BWSS Act applies only to the
           provision     of   Water       supply,    sewerage       and
           Sewage Disposal in the Bangalore Metropolitan
           Area.    He   refers      to   Regulation      54   of   the
           Bangalore Water Supply Regulations, 1965 (for
           brevity referred to as the "Regulations") which
           is reproduced hereunder for easy reference;

             54. Water supply outside city limits.-In cases in
             which water supply is made to houses, premises,
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           industrial concerns, etc., outside the limits of
           Bangalore City, these regulations shall apply mutatis
           mutandis except where such supply is controlled by
           a separate agreement with the Board.

     14.2. By referring to Regulation 54, his submission is
          that though water supply is made to houses,
          premises, and industrial concerns outside the
          limits of the Bangalore city, they would be
          governed by the Regulations. However, if there
          is a separate agreement, it is a separate
          agreement that should be applicable.

   14.3. On that basis, he submits that the Petitioner's
          education institution located in Jakkasandra
          Post, Kanakpura Taluk, Ramnagara District is
          outside the limits of respondent No.2 and it is
          in   that   background     that   respondent       No.2
          sought permission from respondent No.1-State
          for the supply of water, which was so accorded,
          on which basis an agreement came to be
          entered into. Thus, it is the agreement between
          the petitioner and respondent No.2, which
          should govern the relationship between them
          and not the regulations.

   14.4. He further submits that this is also the case,
          since the Petitioner is situated outside the
          jurisdiction   of   BWSSB     and,    as   such,    the
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         agreement between the parties, which does not
         mention any pro-rata charges, requires none to
         be paid by the Petitioner.

   14.5. His submission is that normally, for providing
         any water or sewerage connection, the capital
         cost of laying a pipe, etc., is incurred by the
         BWSSB. In the present case, the Petitioner has
         incurred a cost of Rs. 93 lakhs for the laying of
         pipes up to the educational institution. Thus, no
         expenses have been borne by the respondent
         for the connection, all the expenses have been
         borne by the Petitioner. A further pro-rata
         charge could not be levied on the Petitioner. In
         this regard, he relies on Section 2 (17) (a) of
         the BWSS Act, which is reproduced hereunder
         for easy reference.

          2(17)(a)      "Pro     rata     charges"    means
          proportionate charges towards cost of improvement
          of water supply and sewerage systems levied by the
          Board from time to time payable by owner or
          occupier or developer of any building

   14.6. By relying on Section 2(17)(a), he submits that
         pro-rata charges would mean proportionate
         charges towards the cost of improvement of the
         water supply and sewerage system levied by
         the Board from time to time.
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   14.7. His submission is that there is no improvement
         of water supply or sewerage system made,
         inasmuch as the cost of the entire pipeline has
         been paid by the Petitioner, and thereafter
         there is no improvement. The levy of pro-rata
         charges is also not proper inasmuch as the levy
         was made as per charges toward multi-storied
         buildings and commercial buildings, and not for
         education purposes. Thereafter, by order dated
         23.04.1990, increased the pro-rata charges and
         a further increase was made on 30.07.1992 as
         per Commercial buildings.

   14.8. By   order   dated    22.07.1995,    the   pro-rata
         charges were revised from Rs.6 to Rs.80 in
         respect of commercial buildings, from Rs.80 to
         Rs.120 for commercial buildings on 31.12.1999
         and further to Rs.300/- for commercial building
         by order dated 13.02.2008.

   14.9. His submission is that pro-rata charges would
         be liable to be paid only at the time of
         connection    being       made     available,   not
         thereafter. The pro-rata charges cannot be
         levied from time to time at incremental levels,
         since there is a one-time capital cost involved.
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  14.10. It is only in the year 2013 that by notification
          dated 23.05.2013, an amendment was caused
          to the BWSS Act and regulations by inserting
          Regulation 5.3. The said Regulation 5.3 is
          reproduced hereunder for easy reference;

          5.3 . The owner, lessee or occupier, who desires to have
          a water supply connection shall pay to the Board, the
          pro rata charges, as per Section 16 of the Act, at the
          rates specified in the table below subject to other
          conditions specified in this clause.-

                                   TABLE

          SI. Nature of Buildings                Rate of pro-rate
          No.                                    charges on total
                                                 built-up area.

          1.    Residential building             Rs. 250/- per sq.
                                                 mtrs.

          2.    Multistoried  building       or Rs. 400/- per sq.
                Residential  Apartment       or mtrs.
                Group Housing or Villas etc.

          3.    All types of Non-residential Rs. 600/- per sq.
                and Commercial building      mtrs.




          Provided that this clause shall not apply to a owner or
          occupier or lessee who has already paid pro rata
          charges under Regulation 2(d) of the Bangalore
          Sewerage Regulations, 1974.

          (a) In case of water supply connections for multistoried
          residential buildings of ground + two floors and above
          pro rata charges at the rates prescribed by the Board
          from time to time on the total built up area of each floor
          of the building constructed.
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         (b) In case of premises built for commercial purposes
         pro rata charges, at the rate prescribed by the Board
         from time to time for the total built up area of each
         floor of the building constructed.

         (c) In case of service connections of 100 mm dia and
         above, in accordance with Regulation 5.3(a) or 5.3(d)
         as the case may be the actual cost involved for the
         work executed from branch point upto meter point shall
         also be paid as per the estimate prepared for the
         purpose.

         (d) In case of residential buildings having sital area of
         108 sq. mtrs. and above] with sanctioned plan for
         Ground + Two floors, where only staircase room with
         small passage is provided in the second floor pro rata
         charges shall not be collected. However, if any living
         accommodation is provided in the second floor pro rata
         charges shall be collected for the same building.

         (e) In case of buildings with sanctioned plan for three or
         more floors, constructed partly pro rata charges shall be
         collected for the constructed portion only and an
         undertaking to the effect that the additional pro rata
         charges shall be paid when an additional construction is
         taken up shall be taken from the owner, lessee or
         occupier.

         (f) In case of Commercial buildings, if the construction
         is taken partly against the sanctioned plan, then pro
         rata charges shall be collected for the constructed area
         only and an undertaking shall be obtained from the
         owner, lessee or occupier to the effect that the
         additional pro rata charges shall be paid by the owner,
         lessee or occupier when additional connection is taken
         up.

         (g) In case of additional constructions over the existing
         buildings, cons pro rata charges shall be collected only
         for the additional constructed area.
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                  (h) In case of existing multistoried buildings/residential
                  buildings having [15mm or 20 mm] water supply
                  connection(s), if higher size connections are requested
                  for, pro rata charges shall be collected for the entire
                  building, if not already collected earlier.

                  (i) In case of existing buildings with non-domestic
                  connections, if additional area is constructed, pro rata
                  charges shall be collected only for the additional
                  constructed area.

                  (j) In case of three and more houses are constructed on
                  a site measuring 108 sq. mtrs. and above the entire
                  building attracts pro-rate charges at the rates applicable
                  to Multistoried residential apartments.



      14.11. By referring to Regulation 5.3, he submits that
                  the owner, lessee or occupier who desires to
                  have a water supply connection shall pay
                  BWSSB Board the pro-rata charges. These
                  charges, he submits, were challenged before
                  this Court in B.Anantharam -v- Bangalore
                  Water Supply1 and this Court vide order dated
                  16.03.2000           dismissed       the   writ   petition
                  upholding the levy of pro-rata charges by
                  Respondent No.2. Appeals having been filed,
                  vide         order         dated       02.07.2004       in
                  Sri.Muniswamy                   -vs-Bangalore     Water
                  Supply & Sewerage Board2 those appeals

1
    WP No.26084 of 1995 & contd.
2
    WA No.3657 of 2000 & contd.
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                    also came to be dismissed. He refers to the
                    order dated 21.04.2023 in The Chairman -v-
                    Sri.B.Venkatesh3,             more    particularly      para
                    Nos.35,     36     and        37   thereof,    which      are
                    reproduced hereunder for easy reference;

                    35. It is not in dispute that in this case, the Board
                    fundamentally relied upon the decision of the Board taken
                    on 22.07.1995. In this Board's resolution, the Board has
                    categorically stated as follows:

                    "This prorata is a one-time payment which is collected from
                    the owner/lessee/occupier based on the area of
                    construction. This is mainly to improve the water supply
                    and underground drainage facilities at a later date as per
                    provisions of the BWSS Act."

                    36. As could be seen from the above passage, pro-rata
                    charges are fundamentally collected as a one-time payment
                    from the owner on the construction that has been put up
                    and these charges collected are to ensure improvement of
                    water supply and underground drainage facilities at a later
                    date. In my view, having regard to the clear wording of the
                    resolution, this particular resolution can only be applicable
                    to a new construction. This is because, if a new construction
                    is put up, necessarily, the Board would have to incur
                    expenditure at a later point of time for improvement of
                    water supply and underground drainage facilities and thus
                    as a fund-raising measure for future works, the Board was
                    collecting pro-rata charges from every person who had
                    constructed a new structure.

                    37. However, if a house or a structure was already existing,
                    the question of applying pro-rata charges would not arise
                    since that house already had a water and sewerage
                    connection and no expenditure would be required to service
                    that structure. It should be noted here that the charges are
                    a one-time payment and are to be collected when the
                    construction is put up. In cases where construction has

3
    RFA 1851/2007
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          already been made way back in the year 1978, obviously
          the Board cannot demand and collect pro-rata charges on
          the assumption that it is a new construction. It is to be
          emphasised here that pro-rata charges are applicable, even
          according to the resolution of the Board, only in respect of
          new construction with the ultimate objective of providing
          water supply and underground drainage facilities at later
          stage.

  14.12. By referring to B. Venkatesh case, he submits
          that in that case the Court was considering the
          challenge to the demand of levy of pro-rata
          charges on building existing prior to 1998,
          when it was held that pro-rata charges are a
          one-time payment collected from the owner
          and the construction that has been put up so as
          to ensure improvement of water supply.

  14.13. His submission is that it has been categorically
          stated that pro-rata charges are a one-time
          payment, these revisions, which have been
          made    from     time        to    time,      would   not   be
          applicable to the Petitioner.                 It is only the
          charges, if at all, as on the date on which the
          connection was furnished to the Petitioner,
          which would have been applicable if the BWSSB
          had    borne     the    charges          of   providing     the
          connection.      Insofar          as    the    Petitioner    is
          concerned, the Petitioner having incurred a cost
          of Rs.93 lakhs towards the construction of the
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         water supply line, the entire cost having been
         borne by the Petitioner, no pro-rata charges are
         liable to be paid by the Petitioner. The pro-rata
         charges, at the most, could be for laying of
         lines for the improvement of the water supply.
         The Petitioner, having incurred the entire cost,
         no laying of line was required insofar as the
         Petitioner is concerned.

  14.14. His submission is that even the levy is bad in
         law    since   the     levy         has     been      made    by
         considering the construction of the petitioners
         to be a commercial building, although the
         Petitioner is an educational institution and a
         bulk    consumer.             The    Petitioner,       being an
         educational institution, is not in dispute that the
         water supply was requested for the benefit of
         the students and staff, which the respondents
         are very well aware of, the demand now made
         for commercial purposes cannot be sustained.

  14.15. The     customer       charter,           which       has   been
         downloaded from the website of the BWSSB,
         specifically lists the pro-rata charges applicable
         to     different   buildings,             with    a     separate
         classification for educational institutions. If at
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          all, a demand ought to have been made in
          respect of that separate classification and not
          the    general     classification     for   commercial
          buildings. In that background, he submits that
          the impugned notices have been issued without
          application of mind and only to harass the
          Petitioner, who is carrying on a lawful business.

  14.16. His submission is also that the pro-rata charges
          do not distinguish between water and sanitary
          connections, and as such, the charges are
          required to be paid only when both water and
          sanitary connections are made available.

  14.17. Insofar as the Petitioner is concerned, there is
          only a water connection which has been made
          available; there is no sanitary connection which
          has been made available, nor can it be made
          available to the Petitioner since no such lines
          exist. In fact, the waterlines were also not in
          existence for which the Petitioner has incurred
          charges and it is only on account of the
          waterline laid by the Petitioner that water has
          been    supplied    to      the   Petitioner,   sanitary
          connection incapable of being provided, it is not
          permissible for the respondents to levy pro-rata
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          charges on the Petitioner which does not
          distinguish    between               water        and   sanitary
          connection.     It    was           but   required      for    the
          respondents to bifurcate the pro-rata charges
          for water and sanitary connection separately
          and    then    levy      pro-rata         charges       on     the
          Petitioner    insofar         as,    water        connection    is
          concerned.      The demand notices levying a
          common pro-rata charge without providing a
          sanitary connection or in this case, without the
          respondent No.2 being capable of providing a
          sanitary connection, only indicate that the
          demand notices are issued without application
          of mind, in an arbitrary manner and hence are
          required to be quashed.

  14.18. His submission again is that the Petitioner is a
          bulk consumer, which is a distinct and separate
          category and so recognised by a notification
          issued by respondent No.2. The bulk consumer
          does   not    make            payment        of    charges     by
          consumption but makes payment of charges by
          allocation. Initially, the allocation being nine
          lakh litres, the Petitioner made payment for
          nine lakh litres per day as a bulk consumer.
          Subsequently, there being an increase in the
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          allocation, the increase rate has been paid. His
          submission is that irrespective of the increase
          in construction or any other developments, the
          water to be supplied under the agreement to
          the Petitioner does not increase, and therefore,
          the   regulations      do    not     apply    to    a   bulk
          consumer.

  14.19. He submits that the initial rate of supply being
          Rs.30   per   Kilo      Litre,     same      as    increased
          unilaterally to Rs.60 per Kilo Litre, which has
          been paid from 2011-2014, which has been
          paid, however, that increase was not authorised
          until 2.11.2014 and as such, any payments
          made until 2.11.2014 would be required to be
          refunded or adjusted towards future water bills
          of      the     Petitioner,           amounting           to
          Rs.1,01,91,510/- which also has not been done
          by the respondents.

  14.20. Alternatively, he submits that if the Petitioner is
          liable to pay pro-rata charges then such pro
          rata charges is required to be paid as per the
          charges applicable when water supply was
          made that is in the year 2004 and in this
          regard, he relies upon the, decision of this
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               Court in IBC Knowledge Park (P) Ltd. v.
               Bangalore        Water       Supply     &    Sewerage
               Board4,      more particularly para No.11 and 12
               thereof, which are reproduced hereunder for
               easy reference;

                 11. Though the provision contained in Ss. 31 and 61
                 of the Act are assailed, the said provisions are to
                 enable for the water to be supplied and to provide for
                 regulations regarding water supply. The same is not
                 shown to be ultra vires so as to call for interference.
                 The contention of the learned counsel for the
                 Petitioner is also that the quantum of prorata charges
                 as imposed is also not justified. The circular at
                 Annexure P is relied to contend that the prorata
                 charge provided therein for commercial building is at
                 Rs 120 per sq m for water supply as well as sanitary
                 connection. The circular dated 13-2-2008 at
                 Annexure Q is referred to point out that the rate of
                 Rs 300 per sq m is with effect from that date. In that
                 view, it is contended that since the Petitioner had
                 applied on 19-6-2007 seeking water and sanitary
                 connection, the rate of prorata charge which applied
                 on that date should have been charged.

                 12. The said contention on consideration cannot be
                 accepted by this Court. This is for the reason that
                 though the application was made on 19-6-2007, in
                 the instant case it cannot be considered as a file
                 received on that date to be treated as received prior
                 to 1-2-2008 as provided in the circular dated 13-2-
                 2008. As on the date of application the occupancy
                 certificate was not enclosed but the Petitioner insisted
                 on having completed the construction and occupied
                 due to which inspection was conducted on 19-11-
                 2008 during which time the discrepancies were
                 noticed and the demand was raised on 27-11-2008.
                 That being the position, the prorata charges
                 applicable subsequent to 1-2-2008 will be applicable


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             to the case of the Petitioner. Hence, no grievance in
             that regard can be entertained.

  14.21. By relying on IBC case, his submission is that
            the rate applicable as on the date of the
            application for water connection is what is
            required to be levied as pro-rata charges and
            not the subsequent increases and he submits
            that the water supply connection having been
            secured in the year 2004, the pro-rata charges
            payable as per the rates applicable in the year
            2004 would be liable to be paid by the
            Petitioner and not any subsequent increase.

  14.22. On these grounds, he submits that the writ
            petition is required to be allowed and the reliefs
            granted.

15.    Sri.Ravi B.Naik, learned Senior counsel appearing for
       respondents No.2 and 3 submits that;

      15.1. The Petitioner has an alternative efficacious
            remedy under Section 120 and 121 of the
            BWSS Act, 1964. The said Section 120 and 121
            are reproduced hereunder for easy reference;

            120. Appeals.--Any person aggrieved by any decision or
            order of the Water Supply Engineer or the Sanitary Engineer
            or other officer under this Act or any rule or regulation made
            thereunder may within a period of sixty days from the date
            of such decision or order appeal to the authority prescribed
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          by the regulations and subject to revision by the Board, the
          orders of the appellate authority on such appeal shall be
          final.

          121. Revision.--The Board may call for the records of any
          proceedings of any officer subordinate to it for the purpose
          of satisfying itself as to the legality or propriety of any order
          or proceeding and may pass such order with respect thereto
          as it thinks fit.

   15.2. Without        prejudice          to   the     contention       of
          maintainability, it is contended that BWSSB is a
          statutory Body constituted under enactment
          and is discharging its duties of supplying water
          to the entire          city of Bengaluru, which is
          regarded as one of the essential services. The
          BWSSB is not a profit-making organisation;
          instead, it is a service-oriented organisation
          working for public welfare. If funds are not
          made available to the BWSSB, it would not be
          in a     position      to       discharge    its    duties   and
          obligations, thus putting the entire population
          of Bengaluru at risk of not getting water.

     15.3. His submission is that 7 CMCs, 1 TMC and 110
          villages were amalgamated with the Bengaluru
          city, which resulted in the formation of Greater
          Bengaluru in the year 2008. Prior to that
          amalgamation, the TMCs and CMCs used to
          provide      water      supply        to    their    respective
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         regions,   including       the    villages   within    their
         jurisdiction. With the formation of Greater
         Bengaluru, the responsibility is now on BWSSB
         to supply water and maintain the sewer lines
         i.e., the responsibilities of TMCs and CMCs have
         now been merged with the responsibility of the
         BWSSB. The BWSSB has set up several sewer
         treatment plants and is in the process of setting
         up many more such plants to cater to these
         requirements and accordingly, Kaveri Water
         Supply     Scheme      4th       Stage,    Phase-II    was
         undertaken. With an increase in urbanisation,
         the pressure for the supply of water to urban
         areas, as well as sanitation systems, has
         increased, requiring huge capital expenses to
         be borne by BWSSB. It is in that background
         that pro-rata charges were levied. As regard
         the   increase   in    demand,        he     submits    the
         following details;


         01    Total Extent of BMP before inclusion 226 Sq. Km.
               of the CMC 1 TMC and 110 villages
               areas in Sq. Km.


         02    Total extent of BBMP after inclusion 800 Sq.km.
               of the 7 CMCs, 1 TMC and 110
               villages areas in Sq. Km.
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         03   Total number of      population in 65,00,000/-
              BBMP before inclusion of CMC areas (Approximate)



         04   Total number of population in BBMP 80,00,000
              after inclusion of CMC areas
              (including 110 Villages)           (Approximate)


         05   Total houses BMP before inclusion 8,12,500
              of CMC
                                                (Approximate)


         06   Total Houses    in BBMP      after 12,63,250(App
              inclusion of CMC areas (including roximate)
              110 villages


         07   Number of connections which 509615 Nos
              existed in BMP area before inclusion
              CMC areas. water of


         08   Number of connections which water 641383 Nos.
              existing   in BBMP    area after
              inclusion of CMC areas (including
              110 Villages)


         09   Total incurred expenditure by the Rs.   1437.00
              BWSSB for carrying out water net Crores
              work in the newly added areas. Programmed
              (including 110 Villages)
                                                Rs.    455.13
                                                Crores Works
                                                executed.


         10   Details of the works carried out.   Providing 100
                                                  mm dia. To
                                                  450 mm dia.
                                                  D1       water
                                                  supply    pipe
                                                  line net work
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                                                       for distributing
                                                       and 600 to
                                                       1320 mm dia.

                                                       D1/MS feeder
                                                       pipe lines.




         The rapid growth in the surrounding area demands
         improvements in urban infrastructure like Water
         supply, Sewerage system and road net working etc.,
         The three important requirements which is the need of
         the hour to be met by BWSSB are;

         a. Water Supply.

         b. Sewage System.

         c. Road Restoration.

         a. Water Supply:       The proposed Water supply
         system for 110 villages covers an area of about
         225.22 sq. kms. The following table shows the water
         demand for 110 villages.

         i. Total Zones: 5 Zones.

         ii. No. of Villages : 110 villages.

         iii. Year Population Water Demand (in MLD)




                  2011      473623             71.0


                  2021      727120             109.1
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                 2031      1102469            165.4


                 2041      16831924           244.8




         b . SEWAGE SYSTEM: There is no comprehensive
         sewage system existing in 110 villages. Septic tanks
         and soak pits are in use and some residents are
         draining their sullage water and sewage directly to the
         open drain. The sewage system in new areas is
         planned to cover an area of around 519 sq. kms. The
         sewage generated in these sewerage zones should be
         suitably collected and disposed to respective STP's for
         treatment.

         C. ROAD RESTORATION: The water supply and
         underground draining works involve cutting of
         bituminous road, WBM roads, concrete roads and
         murram/gravel roads etc., The roads damaged are
         proposed for restoration of their original state and
         condition including restoration of damaged drains to
         avoid inconvenience for public. A huge sum of amount
         is required for road restoration.

         7. It is submitted that the imposing of the Beneficiary
         Capital Contribution and NOC charges are the policy
         decision of the State for providing better facilities to
         the citizens especially the supply of water and good
         drainage system which are regarded as essential
         services. In fact the Hon'ble Supreme Court in Ajhai
         Kumar V/s. State of U.P. has held that, "Wisdom and
         advisability of economic policy are ordinarily not
         amenable to judicial review. In matters relating to
         economic issued the Government has while taking a
         decision, right to "trial and error" as long as both trial
         and error are bona fide and within the limits of the
         authority. For testing the correctness of a Policy, the
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         appropriate forum is Parliament and not the courts."
         Hence, if the said principle is applied, the Petition filed
         by the Petitioner is liable to be rejected within
         exemplary costs.

         8. It is submitted that during the last two decades the
         city     of  Bengaluru     has    been     experiencing
         unprecedented growth in the field of Industry,
         Commerce and Institutional Sectors. This phenomenal
         growth has resulted in unplanned urban activities
         surrounding Bengaluru and increase in population and
         construction activities. The population of city of
         Bengaluru which was 4.08 million in 1991 and 5.8
         million in 2001 has. increased to 8.0 million pressure
         on infrastructure especially on water supply and
         underground drainage system. The Government of by
         2011 posing tremendous Karnataka in order to ensure
         an integrated development of these areas have
         formed a single local body for Greater Bengaluru area
         through     notification  dated     Bruhat    Bengaluru
         16.01.2007. The new entity is Mahanagar Palike
         (BBMP) which covers an area of about 800.20 sq.
         kms.




   15.4. He submits that during the last two decades,
         the    city    of    Bengaluru       has     experienced
         unprecedented growth in the field of industry,
         commerce and the institutional sector. The
         population of Bengaluru has also grown from
         4.08 million in 1991 and 5.8 million in 2001 to
         8 million in 2011 and thereafter, to an unofficial
         estimate of nearly around 15 million now. The
         erstwhile BBMP and thus, the BWSSB were
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         required to cater to an area of about 800.20
         square     kilometres,       requiring     huge      capital
         expenses. The rapid growth in the surrounding
         areas requires urban infrastructure like water
         supply and sewerage system, it is the BWSSB
         that deals with these core requirements from
         and out of the finances pooled from the
         Government of India, Government of Karnataka
         and the payments made by the consumers. He
         relies on Section 16 of the BWSS Act, which is
         reproduced hereunder for easy reference;

         16. General principles for Board's finance.-- (1) For
         carrying on its operations under this Act, the Board shall
         levy rates, fees, rentals, prorata charges, deposits, taxes,
         and other charges and shall vary such rates, fees, rentals,
         prorate charges, deposits, taxes and other charges from
         time to time in order to provide sufficient revenue,-

         (a) to cover operating expenses, taxes, interest payments
         and to provide for adequate maintenance and depreciation,
         contribution to pension fund including all expenses incurred
         during the year;

         (b) to meet repayment of loans and other borrowings;

         (c) to finance year to year improvement; and

         (d) to provide for such other purposes beneficial to the
         promotion of water supply and disposal of sewage in the
         Bangalore Metropolitan area as the Board may determine.

         (2) No part of the revenues of the Board, after meeting the
         expenses referred to in clauses (a), (b) and (c) of sub-
         section (1) shall be used to augment the reserves of the
         Board other than the reserves referred to in sections 24 and
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          24-A or for the general purposes of the Board including
          expenses in connection with capital works, other than
          improvement works.

   15.5. By relying on Section 16, his submission is that
          the said provision empowers the Board to levy
          such writs, fees, pro-rata charges, deposit
          taxes and other charges for carrying on its
          operation    under      the   BWSS      Act.    Pro-rata
          charges being one of the items covered under
          Section 16, the BWSSB, therefore, is entitled to
          and empowered to levy such charges.

     15.6. He refers to Section 31, 61 and 88 of the BWSS
          Act, which are reproduced hereunder for easy
          reference;

          31. Payment to be made for water supplied.--
          Notwithstanding anything contained in section 127 or any
          law, contract or other instrument, for all water supplied
          under this Act, payment shall be made at such rates, at
          such times and under such conditions as may be specified
          by regulations, and different rates may be prescribed for
          supply of water for different purposes.

          Provided that where an arrangement has been entered into
          with the Bruhat Bangalore Mahanagara Palike under the
          provisions of Karnataka Municipal Corporations Act, 1976,
          water shall be supplied by the Board in accordance with
          such arrangement to the inhabitants of the City.

          61. Regulations regarding water supply.--(1) The
          Board may, with the previous approval of the State
          Government, make regulations to carry out the purposes of
          this Chapter.
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         (2) In particular and without prejudice to the generality of
         the foregoing provisions, such regulations may provide
         for,--

         (a) the power of the Board,--

         (i) to stop the supply of water, whether for domestic
         purpose, or not, or for gratuitous use; and

         (ii) to prohibit the sale and use of water for the purpose of
         business;

         (iii) to insist on rain       water    harvesting   system   for
         conservation of water;

         (b) the power of the Board to take charge of private
         connections;

         (c) the prohibition of fraudulent and unauthorised use of
         water and the prohibition of tampering with meters;

         (d) the licensing of plumbers and fitters, and for the
         compulsory employment of licensed plumbers and fitters.

         (3) In making any regulation under this section, the Board
         may provide that a breach thereof shall be punishable with
         fine which may extend to five thousand rupees and in case
         of continuing breach with an additional fine which may
         extend to five hundred rupees for every day during which
         the breach continues after the receipt of a notice from the
         Board to discontinue such breach.

         88. Regulations.--(1) The Board may with the previous
         approval of the State Government make regulations not
         inconsistent with this Act and the rules made thereunder to
         provide for all or any of the following matters, namely:--

         (a) the administration of the funds and other property of
         the Board and the maintenance of its accounts;

         (b) the summoning and holding of meetings of the Board
         and the times and places at which such meetings shall be
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           held, and the conduct of business thereat and the number
           of members necessary to constitute a quorum;

           (c) the duties of officers and servants of the Board, and
           their salaries, allowances and other conditions of service;

           (d) the fine which may be imposed for the breach of any
           bye-law, which may extend to five thousand rupees, and in
           case of continuing breach the additional fine which may
           extend to five hundred rupees for every day, during which
           the breach continues after receipt of a notice from the
           Board to discontinue the breach.

           (e) the procedure to be followed by the Board in inviting,
           considering and accepting tenders;

           (f) any other matter arising out of the Board's functions
           under this Act in which it is necessary or expedient to make
           regulations.

           (2) The power to make regulations under this Act is subject
           to the condition of previous publication.

   15.7.   He   also    refers      to    Regulation    5.3    of   the
           Regulations which is reproduced hereinabove.

   15.8. By virtue of the amendments made, pro-rata
           charges     can    now         be   levied   on    high-rise
           buildings, residential buildings,            multi-storied
           residential apartments, etc., Different rates of
           pro-rata charges have been made applicable to
           different classifications. The classification being
           reasonable, the said classifications would be
           applicable to the Petitioner also.
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     15.9. He refers to Section 89A, inserted in the year
           2010, which is reproduced hereunder for easy
           reference;

            89A. Collection of capital contribution from the
            beneficiary or borrowing loan etc., in respect of any
            project.- In furtherance of implementation of any water
            supply and sanitation projects, the State Government may
            issue directions to the Board for making funding
            arrangements, to collect capital contribution from the
            beneficiaries of the project or through any Local Authority
            or to borrow loans from funding agencies or to borrow
            from the market as per requirements of the projects

   15.10. By referring to Section 89A, he submits that
           the State Government is empowered to issue
           directions to the Board for making funding
           arrangements,         collect   capital    contributions
           from the beneficiaries of the project, or
           through local authority or to borrow loan from
           funding agencies. His submission is also that
           a   Greater      Bengaluru       Water     Supply      and
           Sewerage Project is under implementation on
           account of the formation of Greater Bengaluru
           by amalgamation of the Aforesaid CMCs, TMCs
           and villages. His submission is that providing
           a water and sewage connection does not come
           cheap. An amount of Rs.2023/- crores has
           been raised from the Government of India.
           Complementary support of Rs.178/- crores
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          has been provided by the Government of
          Karnataka.      BWSSB         has      provided   Rs.178
          crores from its own contribution. The balance
          is required to be obtained from the consumers
          so as to make the services available to them.

   15.11. The   groundwater           table    in   Bengaluru    has
          receded and the groundwater has also been
          contaminated, so that water cannot be made
          use   of   by   digging        borewells,      which   the
          Petitioner itself has experienced on account of
          the IPPM count making it dangerous for
          human consumption. It is for that reason that
          a huge amount of money has to be spent by
          the State and BWSSB for providing water and
          sanitary connections. The Petitioner has not
          approached this Court with clean hands, and
          further, the Petitioner has no locusstandi to
          file the writ petition. It is also reiterated that
          the   Petitioner      has      alternative     efficacious
          remedy in terms of Section 120 and 121 of
          the BWSS Act.

   15.12. It is reiterated that the challenges for the
          supply of water on account of the formation of
          Greater    Bangalore,         he     submits    that   the
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           introduction of beneficiary capital contribution
           is the policy decision of the State, which is not
           justiciable.    It is submitted that the financial
           condition of BWSSB is not sound, the revenue
           of the Board has remained stagnant, whereas
           the    expenditure                has   increased,    both    on
           account of establishment charges, operation
           and maintenance charges, etc. The increased
           financial burden to provide increased services
           cannot be borne by BWSSB alone.                            It is
           submitted that though initially the amount
           required to be paid was Rs.36 per kilo litre, a
           minimum monthly charge of Rs.1,29,600/-,
           the same was subject to revision from time to
           time. Subsequently, it has been revised to
           Rs.60 per kilolitre from 12.02.2013, which has
           not    been     challenged              by     the   Petitioner.
           Without a challenge being made to the said
           revision,      the        question        of   the    Petitioner
           claiming refund would not arise.

     15.13. Section 89A, though introduced by Act 32 of
           2010     had         a       retrospective       effect      from
           01.01.2003,          which          authorised       the   State
           Government to direct the Board to collect
           capital contribution for water and sanitation
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          projects.   Prior      to    13.02.2008,       water      and
          sanitary    charges          were     levied     separately.
          However, subsequently vide circular dated
          01.03.2008, a combined pro-rata charge for
          both   services       has     been     levied,     and    the
          question of now bifurcating water and sanitary
          pro-rata    charges          would     not     arise.     The
          classification by BWSSB is only on two fronts,
          namely residential and commercial. There is
          no educational classification available under
          the law. Since the premises of the Petitioner is
          not used for residential purposes, but for
          educational purposes, which is a commercial
          activity,   the     building        would    have    to    be
          considered to be commercial and any levy is
          required to be made on a commercial basis.
          The extract relied upon by the Petitioner is an
          outdated extract, and that classification of
          properties as educational is no longer in force.
          Merely because such a policy is present on the
          website does not give the Petitioner a right to
          seek for levy on that basis when the same is
          not in force.

   15.14. He relies on the decision of the Hon'ble Apex
          Court in Jalkal Vibhag Nagar Nigam and
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                 Ors.     vs.     Pradeshiya          Industrial         and
                 Investment Corporation and Anr.5, more
                 particularly      para       26   thereof,      which      is
                 reproduced hereunder for easy reference;

                  26.     Section 56, which is a provision in relation to the
                  incidence of the tax, provides that the tax mentioned in
                  Section 52 would be recoverable:

                  (i)   from the occupiers of the premises, in the case of
                  premises connected with water supply or as the case
                  may be with the sewer of a Jal Sansthan; and

                  (ii)   from the owner of the premises, in the case of
                  premises not connected with water supply or the sewer
                  of the Jal Sansthan.

                  Section 56 is a clear indicator of the tax being in the
                  nature of a compulsory exaction arising out of the fact
                  that the premises comprise of land and building situated
                  within the area of the Jal Sansthan, so long as the
                  restrictions which are contained in Section 55 are not
                  attracted. Section 52 and Section 56 also indicate that the
                  intention of the legislature is to collect water tax and
                  sewerage tax from the occupier of the premises, where
                  the premises are connected with water supply or, as the
                  case may be, with a sewer of the Jal Sansthan and, in
                  case where the premises are not so connected, from the
                  owner of the premises. Therefore, the payment of water
                  tax and sewerage tax is regardless of whether the
                  premises are connected with water supply or with a sewer
                  of the Jal Sansthan. There is no exemption from the
                  payment of water tax or sewerage tax as both the
                  contingencies- the premises being connected with water
                  supply (or, as the case may be, with a sewer of the Jal
                  Sansthan) or there being no such connection- have been
                  covered under the provisions of Section 56. So long as a
                  provision for water supply or a sewerage is made by the
                  Jal Sansthan in the area covered, the occupier or the


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           owner of the premises is liable to pay the taxes. Both the
           water tax as well as the sewerage tax could be
           consolidated for the purpose of levying, assessing and
           collecting them under Section 57 of the Act.




     15.15. By relying on Jalkal Vibhag Nagar Nigam
           case, his submission is that the intention of
           the legislature is to collect water tax and
           sewerage      tax     from   the    occupier      of   the
           premises where the premises are connected
           with a water supply or, as the case may be,
           with the sewer. His submission is that the
           payment of water tax and sewerage taxes,
           regardless     of    whether       the    premises     are
           connected with a water supply or with sewer,
           there is no exemption from payment of water
           tax    or     sewerage       tax,        as   both     the
           contingencies, whether connection has been
           provided or not provided is covered under
           Section 16.

   15.16. For levy of pro-rata charges, his submission is
           that there is no requirement for a water or a
           sewerage connection to be provided, so long
           as water supply or sewerage is made in the
           area covered, the occupier or the owner of the
           premises is liable to pay those taxes. Section
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                 56 referred to          in the above decision is
                 reproduced hereunder for easy reference;

                   56. Liability for payment of taxes.- The taxes
                   mentioned in Section 52 shall be recoverable-

                   (a) in the case of premises connected with water
                   supply or, as the case may be, with the sewer of A
                   Jal Sansthan, from the occupier of the premises

                   (b) in the case of premises not so connected, from
                   the owner of the premises.



       15.17. He relies upon the decision of the Hon'ble
                 Apex Court in S. Narayan Iyer vs. The
                 Union      of    India       and     Another6,         more
                 particularly para 6 and 7 thereof, which are
                 reproduced hereunder for easy reference;

                   6. There are three principal reasons why the writ
                   petition is incompetent and not maintainable and the
                   appeal should fail. First, when any subscriber to a
                   telephone enters into a contract with the State, the
                   subscriber has the option to enter into a contract or not.
                   If he does so, he has to pay the rates which are charged
                   by the State for installation. A subscriber cannot say
                   that the rates are not fair. No one is compelling one to
                   subscribe. Second, telephone tariff is subordinate
                   legislation and a legislative process. Under Indian
                   Telegraph Act, Section 7 empowers the Central
                   Government to make rules inter alia for rates. These
                   rules are laid before each House of Parliament. The
                   rules take effect when they are passed by the
                   Parliament. Third, the question of rates is first gone into
                   by the Tariff Enquiry Committee. The committee is
                   headed by non-officials. The tariff rates are placed

6
    (1976) 3 SCC 428
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             before the House in the shape of budget proposals. The
             Parliament goes into all the budget proposals. The rates
             are sanctioned by the Parliament. The rates, therefore,
             become a legislative policy as well as a legislative
             process.

             7. The courts have no jurisdiction under Article 226 to
             go into reasonableness of rates. These rates are decided
             as policy matter in fiscal planning. There is legislative
             prescription of rates. Rates are a matter for legislative
             judgment and not for judicial determination.




     15.18. By   relying   on     Narayan       Iyer     case,     his
           submission is that once a person has entered
           into a contract and avails the service, he
           cannot contend that the rates are not fair.
           There is no compulsion on the person to avail
           of such services. Services being availed, no
           grievance can be made on the quantum. The
           prescription of rates is a matter of legislative
           judgment and not for judicial determination,
           as submitted, and as such, he submits that
           the Petitioner cannot now seek to bifurcate
           water and sanitary connection.

   15.19. He relies upon the judgment in Muniswamy's
           case, [supra], more particularly the portion
           of paragraph 11 thereof, which is reproduced
           hereunder for easy reference:
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           11. xxxxx In the face of such data showing such a
           correlationship, the levy of pro-rata charges cannot
           but be considered to be fee or other charges for the
           services rendered by the Board to the residents of
           the Bangalore Metropolitan area. The word 'Service'
           in the context of a fee could include a compulsory
           measure undertaken vis-a-vis the payer in the
           interest of the public. This 'coercive' measure has
           been subsequently judicially clarified to mean a
           regulatory measure'. But in the case of both kinds
           of services, whether compulsorily imposed or
           voluntarily accepted, there would have to be a
           correlation between the levy imposed and quid pro
           quo'. xxxxx




     15.20. By relying on the Muniswami case, his
          submission is that Section 16 of the Act
          empowers the Board not only to levy fees and
          other charges but also to vary such fees to
          provide sufficient revenue to meet expenses.
          The levy of such fees and charges is to enable
          the   Board    to     discharge   its   duties    under
          Section 15, the same cannot be faulted with.
          The   levy    of    pro-rata   charges,    though    a
          service, would have to be considered to be a
          compulsory measure undertaken vis-à-vis the
          payer in the interest of the public, since
          services      are      being    provided     to     the
          metropolitan area of Bangalore, where the
          Petitioner is also a resident.
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     15.21. His submission is that exercising the powers
           conferred and provisions of the BWSS Act and
           regulations framed, various notifications have
           been issued from time to time, which have
           been adverted to by the Petitioner. The
           Petitioner not having paid any of the monies,
           the Petitioner cannot now contend that it is
           only the amount leviable the first time when
           services were rendered, that the calculation
           has to be made at. The Petitioner, having
           taken advantage of not having paid the
           monies till now, is also required to make
           payment of interest for the late payment and
           cannot backdate the calculation.

     15.22. There   was   no    water    connection   to   the
           Petitioner's premises and in that background
           that at the specific request of the Petitioner
           that a water connection was provided.

     15.23. The pipeline which has been laid is exclusively
           for the Petitioner and not for anyone else, as
           such, he submits that the Petitioner claiming
           that an amount of Rs.93 lakhs has been paid
           for laying the pipeline is of no consequence in
           as much as without laying the pipeline the
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           Petitioner would not have got water. The levy
           of pro-rata charges is not with respect to the
           Petitioner, but is a common charge which is
           levied for all subscribers and water and
           sewerage      connections    across       the   greater
           Bangalore. It is a common cost that is
           required to be paid for providing a proper
           water supply in Bangalore.

   15.24. He once again reiterates that there is no
           educational     category     and    it    is    only   a
           commercial category that is applicable to the
           Petitioner. As regards the extract at page
           No.65 of the writ petition, he submits that it
           was uploaded in the year 2005 and is only a
           guidance   document         and    does     not   have
           statutory power. It is only for administrative
           or information material that cannot override
           or   supersede       the    statutory      provisions,
           regulations, or government notifications.

     15.25. His submission by relying on the judgment of
           this Court in WP No.20016 of 2021 is that this
           Court, having upheld the demand for pro-data
           charges by BWSSB, the Petitioner cannot now
           argue to the contrary.
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     15.26. As regard the non-furnishing of sewerage
           connection, he relies on the Government
           notification dated 19.01.2016 issued by the
           Forest Ecology and Environment Secretariat,
           mandating that educational institutions with or
           without hostel facilities, having a total built-up
           area of 5000 square metres and above are
           required to install a sewerage treatment plant
           and   in   that   regard,    he    submits     that    a
           sewerage      treatment      plant    having      been
           established by the Petitioner, there is no
           requirement        for      providing     sewerage
           connection.

   15.27. He refers to the additional application for
           additional    connection      submitted      by       the
           Petitioner for enhancement in water supply
           from 08.02.2016, wherein the Petitioner in
           Column-C has itself described the premises as
           a commercial complex. Thus, he submits that
           the Petitioner, having described the premises
           as a commercial complex, cannot now seek to
           contend that there is a separate classification
           for educational purposes.
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       15.28. He refers to the bill raised by the BESCOM
               authority for electricity connection, which has
               been provided at a commercial rate and as
               such, he submits that when electricity is being
               provided at a commercial rate, the Petitioner
               cannot contend that water has to be furnished
               at a different rate than at what electricity is
               paid for by the Petitioner.

      15.29. On all the above grounds, he submits that the
               Petitioner having received the benefit of the
               water connection, is now seeking to not make
               payment of the due amounts towards the
               water connection as also the pro-rata charges,
               which are completely untenable and on that
               ground, he submits that the writ petition is
               required to be dismissed.



16.    Heard     Sri.S.Sriranga,        learned       Senior   counsel
       appearing     for    the         Petitioner,      Sri.Boppanna
       Belliyappa, learned AGA for respondent No.1 and
       Sri.Ravi B.Naik, learned Senior counsel appearing for
       respondents No.2 and 3. Perused papers.
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17.   Having heard learned Senior Counsel on both sides
      and upon examining the statutory scheme of the
      Bangalore Water Supply and Sewerage Act, 1964,
      the Regulations framed thereunder, the points that
      would arise for determination are:

      (i)    Whether the Petitioner has made out a
             case for declaration that it is not liable to
             pay "pro-rata charges" as demanded by
             the Respondents?



      (ii)   Whether    the    communications     dated
             18.02.2016 and 02.04.2016 demanding
             pro-rata charges are liable to be quashed
             as being without authority of law, contrary
             to the provisions of the Bangalore Water
             Supply and Sewerage Act, 1964 and the
             Regulations framed thereunder?

      (iii) Whether, in the facts of the case, the
            Respondents are legally entitled to levy
            pro-rata charges upon the Petitioner in
            respect of a water connection granted
            pursuant   to   the  agreement     dated
            06.05.2004?

      (iv) Whether the levy of pro-rata charges at
           the rates applied by the Respondents,
           including classification of the Petitioner's
           institution for that purpose, is legally
           sustainable?

      (v)    Whether the Respondents are entitled to
             levy  consolidated  pro-rata   charges
             towards  both   water  and   sewerage
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            components in respect of the Petitioner's
            premises?

       (vi) Whether the demand of pro-rata charges
            for the period in question is legally
            enforceable, having regard to the time of
            grant of connection and subsequent
            revisions of rates?

       (vii) Whether the Petitioner is entitled to
             refund or adjustment of Rs.1,01,91,510/-
             alleged to have been collected in excess
             towards water tariff prior to 02.11.2014?

       (viii)What order?



18.    I answer the above points as follows:

19.    Answer to Point No. (i): Whether the Petitioner
       has made out a case for declaration that it is
       not liable to pay "pro-rata charges" as
       demanded by the Respondents?

      19.1. Sri.   S.   Sriranga,      learned    Senior   Counsel
            appearing for the Petitioner, submitted that the
            Bangalore Water Supply and Sewerage Act,
            1964 (hereinafter referred to as the "BWSS
            Act") and the Regulations framed thereunder do
            not apply to the supply of water to the
            Petitioner's institution. He contended that the
            BWSS Act applies only to the provision of water
            supply, sewerage and sewage disposal in the
            Bangalore Metropolitan Area. He placed reliance
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         on Regulation 54 of the Bangalore Water
         Supply Regulations, 1965 (hereinafter referred
         to   as    the   "Regulations"),         which    reads   as
         follows:

         "54. Water supply outside city limits.--In
         cases in which water supply is made to houses,
         premises, industrial concerns, etc., outside the
         limits of Bangalore City, these regulations shall
         apply mutatis mutandis except where such
         supply is controlled by a separate agreement
         with the Board."

   19.2. By referring to Regulation 54, Sri. S. Sriranga
         submitted that though water supply to houses,
         premises and industrial concerns outside the
         limits of Bangalore City would ordinarily be
         governed        by   the      Regulations,      the   proviso
         creates an exception where such supply is
         controlled by a separate agreement with the
         Board.     He    submitted        that    the    Petitioner's
         educational institution, located in Jakkasandra
         Post, Kanakapura Taluk, Ramanagara District,
         is outside the limits of Respondent No.2-
         BWSSB, and since a separate agreement dated
         06.05.2004 was entered               into    between the
         Petitioner and Respondent                No.2, it     is the
         agreement which should exclusively govern
         their relationship and not the Regulations.
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   19.3. Sri. S. Sriranga further submitted that in terms
         of the agreement, the Petitioner bore the entire
         cost of Rs.93 lakhs for laying the pipeline from
         Harohalli Pumping Station to the Petitioner's
         campus. He contended that pro-rata charges,
         by their very definition under Section 2(17)(a)
         of the BWSS Act, mean "proportionate charges
         towards cost of improvement of water supply
         and sewerage systems levied by the Board from
         time to time payable by owner or occupier or
         developer of any building." Since the Petitioner
         bore the entire cost of laying the pipeline and
         there was no improvement carried out by
         BWSSB, no pro-rata charges can be levied.

   19.4. Learned   Senior     Counsel       for   the     Petitioner
         further contended that pro-rata charges are a
         one-time payment, collected at the time of the
         connection being made available. They cannot
         be levied from time to time at incremental
         levels since it is a one-time capital cost. In
         support of this submission, he placed reliance
         upon    the   decision      of   this    Court    in   RFA
         No.1851 of 2007 (B. Venkatesh v. BWSSB),
         order   dated   21.04.2023,         more       particularly
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         paragraphs 35, 36 and 37 thereof, wherein this
         Court held:

           "35. It is not in dispute that in this case, the
           Board fundamentally relied upon the decision
           of the Board taken on 22.07.1995. In this
           Board's resolution, the Board has categorically
           stated as follows: 'This prorata is a one-time
           payment which is collected from the
           owner/lessee/occupier based on the area of
           construction. This is mainly to improve the
           water supply and underground drainage
           facilities at a later date as per provisions of
           the BWSS Act.'"
           "36. As could be seen from the above
           passage, pro-rata charges are fundamentally
           collected as a one-time payment from the
           owner on the construction that has been put
           up and these charges collected are to ensure
           improvement     of   water       supply     and
           underground drainage facilities at a later date.
           In my view, having regard to the clear
           wording of the resolution, this particular
           resolution can only be applicable to a new
           construction."

           "37. However, if a house or a structure was
           already existing, the question of applying pro-
           rata charges would not arise since that house
           already had a water and sewerage connection
           and no expenditure would be required to
           service that structure. It should be noted here
           that the charges are a one-time payment and
           are to be collected when the construction is
           put up."
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   19.5. Sri.    S.    Sriranga       submitted        that      since   the
         Petitioner's institution was already in existence
         when the water connection was obtained in
         2004, and the entire cost of Rs.93 lakhs was
         borne by the Petitioner for laying the pipeline,
         no pro-rata charges can be demanded either at
         the time of connection or subsequently.

   19.6. It was further submitted that even the levy is
         bad in law since the demand has been made by
         considering the Petitioner's construction to be a
         commercial building, whereas the Petitioner is
         an educational institution and a bulk consumer.
         The customer charter web-hosted on BWSSB's
         website        specifically        lists   pro-rata       charges
         applicable to different categories, including a
         separate            classification         for         educational
         institutions.

   19.7. Sri.    S.     Sriranga          also   submitted       that    the
         Petitioner is a bulk consumer, a distinct and
         separate category recognised by Respondent
         No.2.        Bulk    consumers          pay      for    water    by
         allocation and not by consumption. Irrespective
         of     any     increase      in     construction        or     other
         developments, the water to be supplied under
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         the   agreement       does     not      increase,   and
         therefore, the Regulations do not apply to a
         bulk consumer.

   19.8. Alternatively, Sri. S. Sriranga submitted that if
         the Petitioner is held liable to pay pro-rata
         charges, then such charges should be payable
         as per the rates applicable when water supply
         was first made, that is, in the year 2004. In
         support, he relied upon the decision of this
         Court in IBC Knowledge Park (P) Ltd.                 v.
         Bangalore Water Supply and Sewerage
         Board.

   19.9. Sri.Ravi   B.   Naik,      learned    Senior   Counsel
         appearing for Respondents No.2 and 3, at the
         outset, submitted that the Petitioner has an
         alternative efficacious remedy under Sections
         120 and 121 of the BWSS Act, 1964. Section
         120 provides for an appeal by any person
         aggrieved by any decision or order of the Water
         Supply Engineer or any other officer, while
         Section 121 provides for revision by the Board.
         He submitted that without having availed the
         statutory appellate remedy, the writ petition is
         not maintainable.
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   19.10. Without prejudice to the above, Sri. Ravi B.
         Naik submitted that BWSSB is a statutory body
         constituted under the BWSS Act, discharging
         the essential duty of supplying water to the
         entire city of Bengaluru. If funds are not made
         available to BWSSB, it would not be in a
         position to discharge its duties and obligations,
         putting    the   entire     population     at   risk.   He
         referred   to    the   enormous financial burden
         borne by BWSSB on account of the formation of
         Greater Bengaluru in 2008, whereby 7 CMCs, 1
         TMC and 110 villages were amalgamated, and
         the attendant massive expansion of service
         obligations.

   19.11. Sri. Ravi B. Naik placed reliance on Section 16
         of the BWSS Act, which empowers the Board to
         levy rates, fees, rentals, pro-rata charges,
         deposits, taxes and other charges for carrying
         on   its   operations.      He   further    referred    to
         Sections 31, 61 and 88 of the BWSS Act, and
         Regulation 5.3 of the Regulations, all of which
         provide for the levy and collection of charges
         including pro-rata charges.
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   19.12. Sri. Ravi B. Naik relied upon the decision of the
         Hon'ble Apex Court in Jalkal Vibhag Nagar
         Nigam and Ors. v. Pradeshiya Industrial
         and    Investment             Corporation         and    Anr.
         [supra],      more      particularly        paragraph      26,
         wherein the Hon'ble Supreme Court held that
         the payment of water tax and sewerage tax is
         regardless     of    whether          the    premises      are
         connected with water supply or with a sewer,
         so long as a provision for water supply or
         sewerage is made by the authority in the area
         covered.

   19.13. He further relied upon the decision of the
         Hon'ble    Apex     Court       in    S.    Narayan      Iyer
         [supra] more particularly paragraphs 6 and 7,
         wherein the Hon'ble Supreme Court held that
         once a person enters into a contract and avails
         a service, he cannot contend that the rates are
         not fair. The prescription of rates is a matter for
         legislative   judgment          and        not   for   judicial
         determination.

   19.14. Sri. Ravi B. Naik also relied upon the judgment
         dated 02.07.2004 in WA No.3657 of 2000
         (Muniswami          and        connected          matters),
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         wherein the Division Bench of this Court held
         that the levy of pro-rata charges is in the
         nature of a fee for services rendered, and
         Section 16 empowers the Board to levy and
         vary such fees to provide sufficient revenue. He
         further relied upon the decision in Ajai Kumar
         v. State of U.P., wherein the Hon'ble Supreme
         Court held that the wisdom and advisability of
         economic policy are not amenable to judicial
         review.

   19.15. Sri. Ravi B. Naik submitted that there is no
         separate      educational        category       under     the
         statute;      only     residential        and   commercial
         classifications       exist.   The        Petitioner    itself
         described      its    premises       as    a    "commercial
         complex" in the application for additional water
         connection dated 08.02.2016. He also pointed
         out that BESCOM provides electricity to the
         Petitioner at commercial rates.

   19.16. He further relied on Section 89A, inserted by
         Act 32 of 2010 with retrospective effect from
         01.01.2003, authorising the State Government
         to   direct     the      Board       to    collect     capital
         contribution from beneficiaries. He also referred
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               to the decision of this Court in M/s Shobha
               Limited -v- State of Karnataka7, where the
               demand for pro-rata charges by BWSSB was
               upheld.

       19.17. Sri. Boppanna Belliyappa, learned Additional
               Government         Advocate         appearing        for
               Respondent        No.1-State,         adopted       the
               submissions of Sri. Ravi B. Naik and submitted
               that    the   imposition    of    Beneficiary    Capital
               Contribution and pro-rata charges is a policy
               decision of the       State for providing        better
               facilities to the citizens, especially the supply of
               water and good drainage systems, which are
               regarded as essential services. He supported
               the contentions of Respondents No.2 and 3 in
               their entirety.

       19.18. I       have   carefully     considered     the     rival
               submissions of both sides on this point. The
               core question is whether the Petitioner has
               made out a case for a declaration that it is not
               liable to pay pro-rata charges as demanded by
               the Respondents. To answer this question, it is
               necessary to examine the statutory framework,


7
    WP No.20016 of 2021
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         the nature of the agreement between the
         parties, and the factual matrix of the case.

   19.19. At the very outset, the preliminary objection
         raised by Sri. Ravi B. Naik regarding the
         availability of an alternative remedy under
         Sections 120 and 121 of the BWSS Act must be
         addressed.     These           provisions   are    extracted
         hereunder:

           "120. Appeals.--Any person aggrieved by any
           decision or order of the Water Supply Engineer or
           the Sanitary Engineer or other officer under this
           Act or any rule or regulation made thereunder may
           within a period of sixty days from the date of such
           decision or order appeal to the authority
           prescribed by the regulations and subject to
           revision by the Board, the orders of the appellate
           authority on such appeal shall be final."
           "121. Revision.--The Board may call for the
           records of any proceedings of any officer
           subordinate to it for the purpose of satisfying itself
           as to the legality or propriety of any order or
           proceeding and may pass such order with respect
           thereto as it thinks fit."



   19.20. The BWSS Act provides a complete statutory
         mechanism       for     the      resolution   of    disputes
         relating to demands raised by the Board's
         officers. Section 120 creates a right of appeal
         within sixty days, and Section 121 provides for
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         a further revisional remedy before the Board
         itself. The Petitioner has not availed itself of
         these statutory remedies before approaching
         this Court. The existence of these remedies is a
         highly    relevant     factor.     However,     since   the
         Petitioner     has       raised     certain     questions
         regarding      the     interpretation      of    statutory
         provisions and the scope of the agreement, this
         Court, while noting the availability of the
         alternative remedy, has proceeded to examine
         the   matter     on      merits.    This   consideration
         regarding alternative remedy will, however, be
         a material factor in the final analysis.

   19.21. Turning to the statutory framework, the BWSS
         Act      was   enacted        to     provide     for    the
         establishment of a Board for the purpose of
         water supply, sewerage and sewage disposal in
         the Bangalore Metropolitan Area. Section 16 of
         the BWSS Act, which is the principal charging
         provision, empowers the Board to levy a wide
         spectrum of charges. The said provision reads:

           "16. General principles for Board's finance.--
           (1) For carrying on its operations under this Act,
           the Board shall levy rates, fees, rentals, prorata
           charges, deposits, taxes, and other charges and
           shall vary such rates, fees, rentals, prorate
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           charges, deposits, taxes and other charges from
           time to time in order to provide sufficient
           revenue,-- (a) to cover operating expenses, taxes,
           interest payments and to provide for adequate
           maintenance and depreciation, contribution to
           pension fund including all expenses incurred
           during the year; (b) to meet repayment of loans
           and other borrowings; (c) to finance year to year
           improvement; and (d) to provide for such other
           purposes beneficial to the promotion of water
           supply and disposal of sewage in the Bangalore
           Metropolitan area as the Board may determine."

   19.22. A careful reading of Section 16 reveals that the
         legislature        has      used     the     widest     possible
         language.      The        Board     "shall    levy"    pro-rata
         charges. The use of the word "shall" indicates
         that the levy of pro-rata charges is not merely
         a discretionary power but a statutory obligation
         placed upon the Board to generate sufficient
         revenue for its operations. Furthermore, the
         provision empowers the Board to "vary" such
         charges "from time to time," thus clothing the
         Board with a continuing power to revise the
         charges       to     keep          pace      with     increasing
         operational demands. This power is not a one-
         time power but a continuing statutory mandate.

   19.23. The   definition of "pro-rata               charges"     under
         Section 2(17)(a) of the BWSS Act is also
         instructive:
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             "2(17)(a)    'Pro    rata  charges'    means
             proportionate    charges  towards   cost    of
             improvement of water supply and sewerage
             systems levied by the Board from time to time
             payable by owner or occupier or developer of
             any building."

   19.24. The definition itself contains the phrase "levied
         by     the   Board     from time       to   time,"   which
         reinforces the continuing nature of the power to
         levy     and    vary      pro-rata    charges.   Pro-rata
         charges are not tied to a specific pipeline or a
         specific connection but are towards the cost of
         improvement of the entire water supply and
         sewerage system. They are, in substance, a
         contribution towards the general infrastructure
         improvement undertaken by BWSSB for the
         benefit of all consumers within the greater
         Bengaluru area.

   19.25. Crucially, Section 31 of the BWSS Act contains
         a     non-obstante         clause    that   overrides    all
         contractual arrangements. The said provision
         reads:

             "31. Payment to be made for water supplied.--
             Notwithstanding anything contained in section 127
             or any law, contract or other instrument, for all
             water supplied under this Act, payment shall be
             made at such rates, at such times and under such
             conditions as may be specified by regulations, and
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          different rates may be prescribed for supply of
          water for different purposes."

   19.26. The opening words of Section 31 are emphatic:
         "Notwithstanding anything contained in ... any
         law, contract or other instrument." This non-
         obstante clause is of the widest amplitude. It
         expressly overrides any contract or agreement
         between the parties. The agreement dated
         06.05.2004 relied upon by Sri. S. Sriranga is
         precisely   the    kind     of   "contract    or   other
         instrument"       that      Section     31    overrides.
         Whatever may be the terms of the agreement,
         Section 31 mandates that payment for water
         supplied shall be made at rates specified by the
         Regulations. The Petitioner cannot take shelter
         behind the agreement to escape the statutory
         obligation to pay pro-rata charges, which are
         charges "specified by regulations" within the
         meaning of Section 31.

   19.27. As regards Regulation 54, on which Sri. S.
         Sriranga placed heavy reliance, a close reading
         reveals that it does not support the Petitioner's
         contention. Regulation 54 provides that the
         Regulations shall apply "mutatis mutandis" to
         supply outside city limits, "except where such
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         supply is controlled by a separate agreement
         with the Board." The key question is: what does
         the     phrase         "controlled         by   a     separate
         agreement" mean? It means that where there
         is a separate agreement, the specific terms of
         that      agreement              control        the        supply
         arrangements. However, Regulation 54 cannot
         be     read      in    isolation;     it    must      be     read
         harmoniously with Section 31 of the BWSS Act,
         which is the parent statute. A regulation cannot
         override the parent Act. Section 31 expressly
         provides that notwithstanding any contract,
         payment       shall       be     at   rates     specified     by
         regulations. Therefore, Regulation 54 can only
         be understood to mean that the operational
         terms of supply (such as quantum, timing,
         infrastructure costs) may be governed by the
         agreement, but the statutory charges, including
         pro-rata charges, which are mandated by the
         Act    itself,        cannot     be    excluded       by     any
         agreement.

   19.28. The   submission          of    Sri.S.Sriranga       that    the
         agreement does not mention pro-rata charges
         and therefore none can be levied, cannot be
         accepted. The absence of a specific mention of
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         pro-rata charges in the agreement does not
         mean    that     the      Petitioner   is   exempt    from
         statutory charges. Pro-rata charges are levied
         by virtue of the statute, not by virtue of the
         agreement. The agreement is a contractual
         arrangement for supply of water; the pro-rata
         charges are a statutory levy mandated by
         Section 16 of the BWSS Act. The two operate in
         different planes. One cannot exclude the other.
         Even if the agreement is silent on pro-rata
         charges, the statutory mandate under Section
         16 read with Regulation 5.3 continues to apply.

   19.29. The above interpretation finds strong support
         from the Hon'ble Division Bench of this Court in
         WA No.3657 of 2000 (Muniswami and
         connected matters), decided on 02.07.2004,
         wherein the Hon'ble Division Bench, after an
         exhaustive     examination        of    the   BWSS    Act,
         upheld the levy of pro-rata charges and held
         that Section 16 empowers the Board not only to
         levy fees and other charges but also to vary
         such fees to provide sufficient revenue. The
         Hon'ble Division Bench specifically held that the
         levy of pro-rata charges has a correlation with
         the   services    rendered        by    the   Board   and
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         constitutes a compulsory measure undertaken
         in the interest of the public. The relevant
         observation reads:

            "11. ... In the face of such data showing such a
            correlationship, the levy of pro-rata charges cannot
            but be considered to be fee or other charges for
            the services rendered by the Board to the residents
            of the Bangalore Metropolitan area. The word
            'Service' in the context of a fee could include a
            compulsory measure undertaken vis-a-vis the
            payer in the interest of the public."

   19.30. This Division Bench decision is binding on this
         Court as a Single Judge and directly holds that
         pro-rata charges are a valid and compulsory
         levy. The appeals against the original judgment
         in WP No.26084 of 1995 were dismissed by the
         Division Bench, thereby affirming the levy. The
         Petitioner, who avails the water supply made
         available by BWSSB, a supply that is sustained
         by the enormous infrastructure investment of
         the Board across the Bengaluru Metropolitan
         Area now the Greater Bangalore Area, cannot
         claim exemption from the common obligation to
         contribute towards that infrastructure through
         pro-rata charges.

   19.31. The Hon'ble Apex Court in S. Narayan Iyer
         [supra] laid down the principle that where a
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          person subscribes to a service, the rates are a
          matter of legislative and policy judgment, not
          judicial determination. Paragraphs 6 and 7 are
          relevant:

            "6. There are three principal reasons why the writ
            petition is incompetent and not maintainable ...
            First, when any subscriber to a telephone enters
            into a contract with the State, the subscriber has
            the option to enter into a contract or not. If he
            does so, he has to pay the rates which are charged
            by the State for installation. A subscriber cannot
            say that the rates are not fair. No one is
            compelling one to subscribe."
            "7. The courts have no jurisdiction under Article
            226 to go into reasonableness of rates. These
            rates are decided as policy matter in fiscal
            planning. There is legislative prescription of rates.
            Rates are a matter for legislative judgment and
            not for judicial determination."

   19.32. Applying the ratio of this decision, the Petitioner
          voluntarily approached BWSSB seeking water
          supply. It was not compelled to do so. Having
          entered into the arrangement and availed the
          supply for over two decades, the Petitioner
          cannot now contend that the rates, including
          pro-rata charges, are not fair or applicable. The
          decision to levy pro-rata charges is a policy
          decision of the Board acting under statutory
          authority, and this Court, in exercise of writ
          jurisdiction,   ought        not    to   substitute       its
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         judgment for that of the statutory authority on
         matters of fiscal policy.

   19.33. The decision of the Hon'ble Apex Court in Ajhai
         Kumar v. State of U.P. further reinforces this
         principle by holding that the "wisdom and
         advisability of economic policy are ordinarily not
         amenable to judicial review." The levy of pro-
         rata charges is an integral part of the financial
         policy of BWSSB, sanctioned by the legislature
         through Section 16 of the BWSS Act. The Court
         ought not to interfere with such a policy
         determination.

   19.34. As regards the reliance placed by Sri. S.
         Sriranga on the decision in RFA No.1851 of
         2007 (B. Venkatesh v. BWSSB), wherein this
         Court held that pro-rata charges are a one-time
         payment     collected       at    the    time    of    new
         construction,    the       said   decision      must    be
         carefully examined. In the B. Venkatesh case,
         the Court was considering a situation where
         BWSSB sought to demand pro-rata charges
         from a building that was already existing prior
         to 1998 and already had a water and sewerage
         connection.     The    Court      held   that    pro-rata
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         charges, in that context, could not be levied on
         an    existing       structure        that   already        had
         connections. The factual matrix of the present
         case is materially different. Here, the Petitioner
         was      not   an    existing      consumer    within       the
         BWSSB limits who already had a connection.
         The Petitioner is located outside the BWSSB
         limits       and    sought     a   fresh     water     supply
         connection in 2004. This was a new connection,
         not      a   pre-existing      one.    The    ratio    of    B.
         Venkatesh, therefore, does not apply to the
         present case. In any event, the B. Venkatesh
         case was a decision by a single Judge in a
         Regular First Appeal, which cannot override the
         Division Bench decision in WA No.3657 of
         2000 (Muniswami) that upheld the levy of
         pro-rata charges.

   19.35. The submission that the Petitioner bore the cost
         of Rs.93 lakhs for laying the pipeline and
         therefore no pro-rata charges are leviable,
         proceeds on a fundamental misconception. The
         Rs.93 lakhs was paid by the Petitioner towards
         the specific cost of developing the physical
         infrastructure (pipeline) to carry water from
         Harohalli Pumping Station to the Petitioner's
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         campus.       This      was         a      consumer-specific
         infrastructure cost. Pro-rata charges, on the
         other hand, are a general levy towards the cost
         of improvement of the overall water supply and
         sewerage      system          of    the    entire    Bengaluru
         Metropolitan Area. The two are conceptually
         different.    The      pipeline           serves     only   the
         Petitioner,    whereas             the    pro-rata     charges
         contribute to the common pool for improvement
         of the system that sources, treats, and delivers
         water. The Petitioner's pipeline would be of no
         use    without       the       upstream        infrastructure
         maintained by BWSSB, the Cauvery water
         treatment works, the pumping stations, the
         main trunk lines, and the entire distribution
         network. The payment of Rs.93 lakhs towards
         the last-mile pipeline does not relieve the
         Petitioner of its obligation to contribute towards
         the general system improvement through pro-
         rata charges.

   19.36. The contention that the Petitioner is a "bulk
         consumer" and therefore exempt from pro-rata
         charges is also without substance. There is no
         provision in the BWSS Act or the Regulations
         that   exempts        bulk         consumers        from    the
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         payment of pro-rata charges. The concept of
         "bulk consumer" relates to the mode of billing
         (by   allocation      rather      than        by   metered
         consumption)       and        does      not    create   an
         exemption from statutory charges. Section 16
         of the BWSS Act makes no distinction between
         bulk consumers and individual consumers with
         respect to pro-rata charges. The definition of
         pro-rata charges under Section 2(17)(a) refers
         to charges payable by "owner or occupier or
         developer of any building." The Petitioner, as
         the occupier of the buildings on its campus,
         falls squarely within this definition.

   19.37. As regards the alternative submission of Sri. S.
         Sriranga relying on IBC Knowledge Park (P)
         Ltd. [supra], that pro-rata charges should at
         most be at 2004 rates, the said decision, on
         careful    reading,          actually      supports     the
         Respondents'     position.       In     IBC    Knowledge
         Park, this Court upheld the levy of pro-rata
         charges. The only question was the applicable
         rate. This Court held that the rate applicable is
         the rate at the time the demand crystallises,
         taking    into     account       the      completion     of
         formalities, and not merely the date of the
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         application. In the present case, no pro-rata
         charges were ever collected from the Petitioner
         since 2004. The demand crystallised only in
         2016 when the impugned communications were
         issued. Applying the ratio of IBC Knowledge
         Park, the rate applicable would be the rate
         prevailing at the time of the demand, which is
         precisely what the Respondents have applied.
         Furthermore, it is to be noted that in IBC
         Knowledge Park, the Petitioner did not even
         challenge the concept of pro-rata charges but
         only the rate, which is a significant concession
         that underlines the well-settled nature of the
         levy.

   19.38. Section 89A of the BWSS Act, inserted by Act
         32 of 2010 with retrospective effect from
         01.01.2003, further fortifies the Respondents'
         position. The said provision reads:

           "89A. Collection of capital contribution from
           the beneficiary or borrowing loan etc., in
           respect of any project.--In furtherance of
           implementation of any water supply and sanitation
           projects, the State Government may issue
           directions to the Board for making funding
           arrangements, to collect capital contribution from
           the beneficiaries of the project or through any
           Local Authority or to borrow loans from funding
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              agencies or to borrow from the market as per
              requirements of the projects."




   19.39. This provision, given retrospective effect from
         01.01.2003, empowers the State Government
         to     direct   the      Board         to   collect    capital
         contribution from beneficiaries of water supply
         and sanitation projects. The Petitioner's water
         supply connection, having been granted in 2004
         (after the retrospective date of 01.01.2003),
         falls within the ambit of this provision. The
         demand for pro-rata charges is, in substance, a
         form of capital contribution from a beneficiary
         of the water supply system, and is fully covered
         by Section 89A.

   19.40. Regulation 5.3 of the Regulations, as amended,
         mandates the payment of pro-rata charges. The
         relevant portion reads:

         "Regulation     5.3   of       the   BWSSB    Regulations
         mandates that the owner, lessee or occupier
         desirous of obtaining a water supply connection
         shall pay pro-rate charges to the Board in
         accordance with Section 16 of the Act. As per
         the     prescribed     rates,        non-residential   and
         commercial buildings are liable to pay pro-rata
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         charges at Rs.600/- per square metre, subject to
         applicable conditions."

   19.41. The language is mandatory: the owner or
         occupier "shall pay" pro-rata charges. There is
         no exemption for bulk consumers, educational
         institutions,   or      consumers          with    separate
         agreements.      The          obligation    is    universal,
         applying to all who obtain or have obtained a
         water supply connection.

   19.42. Sri. Ravi B. Naik has rightly relied upon the
         decision of this Court in WP No.20016 of
         2021, wherein this Court upheld the demand
         for pro-rata charges by BWSSB. The said
         decision reinforces the position that pro-rata
         charges are a valid and sustainable levy under
         the BWSS Act.

   19.43. In view of the above I answer Point No. (i) by
         holding that the Petitioner has not made out a
         case for a declaration that it is not liable to pay
         pro-rata charges. The levy of pro-rata charges
         is mandated by Section 16 of the BWSS Act,
         upheld by the Hon'ble Division Bench of this
         Court in Muniswami, and is a charge towards
         the general infrastructure improvement of the
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            water    supply    and      sewerage    system.      The
            agreement dated 06.05.2004 cannot override
            the statutory mandate of Section 31 read with
            Section 16. Regulation 54 does not exempt the
            Petitioner from statutory charges. The payment
            of Rs.93 lakhs towards the pipeline does not
            substitute for pro-rata charges, which serve a
            different purpose. The Petitioner's status as a
            bulk    consumer     does     not   exempt      it   from
            statutory charges. The decision in B. Venkatesh
            is distinguishable on facts. Accordingly, this
            Point is answered against the Petitioner and in
            favour of the Respondents.

20.    Answer to Point No. (ii): Whether the
       communications      dated    18.02.2016    and
       02.04.2016 demanding pro-rata charges are
       liable to be quashed as being without authority
       of law, contrary to the provisions of the
       Bangalore Water Supply and Sewerage Act,
       1964 and the Regulations framed thereunder?

      20.1. Sri.S.Sriranga         submitted         that         the
            communication dated 18.02.2016 demanding
            pro-rata charges of Rs.4,32,64,474/- and the
            communication dated 02.04.2016 demanding
            additional pro-rata charges for the past period
            amounting     to    Rs.8,64,27,448/-        are      both
            without authority of law and liable to be
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         quashed. He contended that the impugned
         communications                    were      issued        without
         application of mind, in an arbitrary manner, and
         only   to    harass         the     Petitioner.      He    further
         contended that the demand was made at
         commercial rates whereas the Petitioner is an
         educational institution, and that the demand
         includes pro-rata charges for both water and
         sanitary      connection                 when   no        sanitary
         connection has been provided.

   20.2. Sri.   Ravi        B.      Naik      submitted        that    the
         communications are issued in exercise of the
         statutory powers of the Board under Section 16
         of the BWSS Act and Regulation 5.3 of the
         Regulations. He contended that when the water
         connection     was           originally     issued,       pro-rata
         charges were not collected, and the demand
         now made is to recover those charges as
         mandated by law. He submitted that the Board
         has a statutory obligation to levy and collect
         pro-rata charges, and the communications are
         merely in discharge of that obligation.

   20.3. Having      held        under       Point   No.(i)    that    the
         Petitioner is liable to pay pro-rata charges, the
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         challenge        to     the       communications          dated
         18.02.2016 and 02.04.2016 must be examined
         in that light.

   20.4. The communication dated 18.02.2016 demands
         pro-rata charges of Rs.4,32,64,474/- from the
         Petitioner and further demands additional pro-
         rata charges for the past period amounting to
         Rs.8,64,27,448/- under Regulation 5.3 and
         Section      16        of        the     BWSS      Act.    The
         communication was issued by the competent
         authority of BWSSB, namely the office of the
         EIC/CE(M), and is founded upon the statutory
         mandate to collect pro-rata charges.

   20.5. The authority to issue such communications
         flows     directly     from       the    statutory    scheme.
         Section 16 mandates the levy. Regulation 5.3
         prescribes       the        rates.      Section   89A,     with
         retrospective           effect          from      01.01.2003,
         authorises the collection of capital contributions
         from beneficiaries. The communications are a
         logical    and        lawful      consequence        of   these
         statutory provisions. They are not arbitrary or
         without authority; they are a belated but
         necessary exercise of statutory duty.
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   20.6. The contention that the communications were
         issued to "harass" the Petitioner is without
         substance. The demand for statutory charges
         from a consumer who has not paid them is the
         performance of a statutory duty, not an act of
         harassment. The fact that the demand was
         raised in 2016 for a connection given in 2004 is
         explained by the submission of Sri. Ravi B. Naik
         that pro-rata charges were inadvertently not
         collected at the time of the original connection.
         The Board's omission to collect charges at the
         appropriate time does not extinguish its right to
         collect them subsequently, especially when the
         statute itself empowers the Board to vary
         charges "from time to time."

   20.7. The Hon'ble Apex Court in Jalkal Vibhag
         Nagar Nigam [supra] has held at paragraph
         26 that the liability to pay water and sewerage
         charges    exists      regardless    of   whether       a
         connection is actually provided, so long as the
         provision for such services exists in the area.
         The relevant extract reads:

           "26. ... Section 52 and Section 56 also indicate
           that the intention of the legislature is to collect
           water tax and sewerage tax from the occupier
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           of the premises, where the premises are
           connected with water supply or, as the case
           may be, with a sewer of the Jal Sansthan and,
           in case where the premises are not so
           connected, from the owner of the premises.
           Therefore, the payment of water tax and
           sewerage tax is regardless of whether the
           premises are connected with water supply or
           with a sewer of the Jal Sansthan. ... So long as
           a provision for water supply or a sewerage is
           made by the Jal Sansthan in the area covered,
           the occupier or the owner of the premises is
           liable to pay the taxes."

   20.8. Applying this principle, the communications are
         issued under lawful authority and in pursuance
         of the statutory mandate. They cannot be
         characterised as arbitrary or without authority
         of law.

   20.9. As   regards    the       specific     quantum     and
         computation contained in the communications,
         while the Petitioner may have grievances about
         classification and rates (which are addressed
         under subsequent Points), the communications
         themselves, as instruments demanding pro-rata
         charges, are validly issued under statutory
         authority and are not liable to be quashed on
         the ground of want of authority.
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      20.10. Accordingly, I answer point no. (ii) by holding
            that the communications dated 18.02.2016 and
            02.04.2016 are not liable to be quashed as
            being without authority of law.

21.    Answer to Point No. (iii): Whether, in the facts
       of the case, the Respondents are legally
       entitled to levy pro-rata charges upon the
       Petitioner in respect of a water connection
       granted pursuant to the agreement dated
       06.05.2004?

      21.1. Sri. S. Sriranga submitted that the water
            connection was not granted in the ordinary
            course but was a special grant pursuant to a
            Government Order dated 21.02.2004 and a
            specific   agreement        dated    06.05.2004.     The
            agreement     does         not   contain     any   clause
            requiring the Petitioner to pay pro-rata charges.
            He submitted that the Petitioner is a bulk
            consumer paying by allocation, and the pro-
            rata charges linked to area of construction are
            conceptually inapplicable to a bulk consumer
            arrangement.

      21.2. Sri. Ravi B. Naik submitted that the agreement
            cannot     override    the       statutory    provisions.
            Section 31 of the BWSS Act contains a non-
            obstante clause providing that notwithstanding
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         anything contained in any contract, payment
         for water supplied shall be at rates specified by
         regulations. He further submitted that the non-
         collection of pro-rata charges at the time of the
         original connection was an administrative error
         which cannot enure to the benefit of the
         Petitioner in perpetuity. The pipeline laid by the
         Petitioner serves only the Petitioner and is not a
         substitute for the general levy towards system-
         wide improvement.

   21.3. The central issue under this Point is the
         interplay between the statutory power to levy
         pro-rata charges and the agreement dated
         06.05.2004. The analysis undertaken under
         Point No.(i) is directly relevant here.

   21.4. As held under Point No.(i), Section 31 of the
         BWSS Act contains a non-obstante clause of the
         widest   amplitude     that   overrides   any   "law,
         contract or other instrument." The agreement
         dated 06.05.2004 is a "contract" that falls
         squarely within the scope of Section 31. No
         contractual arrangement can supersede the
         statutory mandate to pay charges "at such
         rates, at such times and under such conditions
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         as may be specified by regulations." Regulation
         5.3, which mandates the payment of pro-rata
         charges, is a regulation that falls within the
         scope   of   Section         31.   Significantly,   neither
         Section 16, Section 31 nor Regulation 5.3 are
         challenged, hence they are required ot be
         applied "as is".

   21.5. The argument that the agreement does not
         mention pro-rata charges and therefore none
         can be levied must be rejected. Statutory
         obligations are not dependent on contractual
         stipulations. The Petitioner's obligation to pay
         pro-rata charges arises by force of the statute,
         specifically Section 16 read with Regulation 5.3,
         and not by force of the agreement. The silence
         of the agreement on this point is, at best,
         neutral; it neither creates nor extinguishes the
         statutory liability.

   21.6. As    for    the       Government          Order      dated
         21.02.2004, the fact that the Government
         sanctioned the water supply does not mean
         that the Government intended to exempt the
         Petitioner   from      all    statutory    charges.    The
         Government Order sanctioned the supply; the
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         statutory charges for that supply are separately
         governed by the BWSS Act and Regulations.
         The Government Order does not contain any
         exemption from pro-rata charges.

   21.7. The Division Bench in WA No.3657 of 2000
         (Muniswami) upheld the Board's power to
         levy and vary pro-rata charges. The Hon'ble
         Apex Court in S. Narayan Iyer [supra] held
         that rates are a matter for legislative judgment.
         These      authorities     clearly     support    the
         proposition that the Board is entitled to levy
         pro-rata charges regardless of the terms of any
         individual agreement.

   21.8. The submission regarding the Petitioner being a
         "bulk consumer" has been addressed under
         Point No.(i). There is no statutory exemption
         for bulk consumers from pro-rata charges. The
         concept of bulk consumer relates to the billing
         methodology, not to the scope of statutory
         charges.

   21.9. The non-collection of pro-rata charges at the
         time of the original connection in 2004 does not
         create     an    irrevocable         exemption.   An
         administrative omission does not amount to a
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            statutory exemption. The Board's failure to
            collect charges at the appropriate time does not
            extinguish the statutory right to collect them
            subsequently,    particularly             when    Section     16
            empowers the Board to vary charges "from
            time to time."

      21.10. In view of the above, I answer Point No. (iii) by
            holding   that   the          Respondents         are     legally
            entitled to levy pro-rata charges upon the
            Petitioner in respect of the water connection
            granted    pursuant           to    the   agreement        dated
            06.05.2004.

22.    Answer to Point No. (iv): Whether the levy of
       pro-rata charges at the rates applied by the
       Respondents, including classification of the
       Petitioner's institution for that purpose, is
       legally sustainable?

      22.1. Sri. S. Sriranga submitted that the Respondents
            have    classified     the         Petitioner's       educational
            institution as a "commercial building" at the
            rate of Rs.600/- per square metre, which is
            erroneous. The customer charter on BWSSB's
            website    specifically            provides       a     separate
            classification for educational institutions. If pro-
            rata charges were to be levied, they should
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         have    been      levied       under      the     educational
         classification.

   22.2. Sri. Ravi B. Naik submitted that the BWSS Act
         and     Regulations           classify     buildings          into
         residential and commercial categories only.
         There is no separate statutory classification for
         educational institutions. The customer charter
         relied upon by the Petitioner is an outdated
         guidance document uploaded in 2005 without
         statutory    force.     He      pointed     out        that   the
         Petitioner itself described its premises as a
         "commercial complex" in its application for
         additional water connection dated 08.02.2016.
         He    also   submitted         that      BESCOM        provides
         electricity to the Petitioner at commercial rates.

   22.3. The question under this Point is whether the
         classification of the Petitioner's institution as
         "commercial" and the application of the rate of
         Rs.600/-     per       square         metre       is     legally
         sustainable.

   22.4. Regulation     5.3     stipulates        levy   of      pro-rata
         charges at the rate of ₹600/- per square metre
         in respect of "non-residential and commercial
         buildings." The statutory framework under the
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         BWSS Act and the Regulations contemplates
         only a binary classification of buildings, namely:
         (i)       residential,               and           (ii)           non-
         residential/commercial.                  There          exists     no
         independent or distinct statutory classification
         for educational institutions within the scheme of
         the Act or the Regulations.

   22.5. The reliance placed by Sri. S. Sriranga upon the
         Customer Charter is misconceived. As rightly
         contended by Sri. Ravi B. Naik, the said Charter
         is merely an administrative or informational
         document which was uploaded on the website
         in or about the year 2005. It does not derive
         authority from the statute, nor has it been
         framed in exercise of delegated legislative
         power. It therefore lacks statutory force.

   22.6. It is trite that an administrative instruction,
         executive guideline, or informational publication
         cannot override, modify, supplement, or create
         exceptions        to    a        statutory      regulation.       The
         Regulations,       having          been        framed     with     the
         approval     of        the       State    Government             under
         Section    88      of        the    BWSS         Act,     constitute
         subordinate        legislation           and    are     binding     in
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         character. The field of classification having been
         exhaustively occupied by the Regulations, no
         third category can be read into the scheme on
         the basis of a non-statutory publication.

   22.7. At the same time, this Court considers it
         necessary to issue a clear word of caution to
         the BWSSB regarding the material it places on
         its official website.

   22.8. In today's context, the website of a public
         authority     is   not         merely    an     informational
         platform. For most citizens, it is the first and
         often   the    only      source     of    information.     An
         ordinary person does not ordinarily read the
         parent Act or the detailed Regulations framed
         under it. Instead, he or she relies on what is
         published on the official website. Such reliance
         is natural and reasonable.

   22.9. When a statutory body publishes a Customer
         Charter or similar document on its official
         website, the public is entitled to assume that
         the contents correctly reflect the applicable
         legal   position.      The       distinction     between    a
         statutory     Regulation         and     an    administrative
         document may be clear to lawyers, but it is not
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         apparent to a layperson. Therefore, if the
         website contains information that does not
         strictly align with the statutory Regulations, it
         can create genuine confusion.

   22.10. Such confusion can have serious consequences.
         Citizens may make financial commitments, plan
         construction, or arrange their affairs based on
         the   information        published        online.   If    that
         information later turns out to be inconsistent
         with the governing Regulations, it may result in
         financial    loss,   grievance,          and   unnecessary
         litigation. This not only burdens the citizen but
         also leads to avoidable disputes before the
         Court.

   22.11. Public authorities must recognise that any
         representation made on an official website
         carries weight and authority. Even if such
         material does not have statutory force, it
         influences     public         conduct.    Inconsistent      or
         outdated     information         can     undermine       public
         confidence and give rise to allegations of
         arbitrariness or unfairness.

   22.12. It is therefore necessary that the BWSSB:
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         22.12.1. Regularly review and update the content
                  on its website;

         22.12.2. Ensure    that       all    published   material
                  accurately reflects the current statutory
                  Regulations;

         22.12.3. Clearly   distinguish        between    binding
                  Regulations and explanatory or general
                  information; and

         22.12.4. Remove or           correct any outdated or
                  misleading material without delay.

   22.13. If any explanatory document is hosted for
           public convenience, it should clearly state that
           in case of any inconsistency, the Act and the
           Regulations will prevail.

   22.14. The website of a statutory authority is an
           important public interface. Accuracy, clarity,
           and consistency in such communication are
           essential. The BWSSB must therefore exercise
           due care in what it uploads, as the ordinary
           citizen is entitled to rely upon the information
           published on its official platform.
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   22.15. Accordingly,      in     the      absence         of        a       distinct
          statutory        classification             for         educational
          institutions,    such           buildings     necessarily               fall
          within          the             category               of             non-
          residential/commercial                 buildings            for         the
          purposes of Regulation 5.3.

   22.16. The   Petitioner's        institution,        being             a     large
          residential     school          with     extensive              campus
          infrastructure, is not a residential premises in
          the conventional sense. It is an institution that
          operates commercially in the sense that it
          charges fees and provides services. It falls
          within the "non-residential" category as defined
          by the Regulations. The fact that it is an
          educational      institution        does      not           alter      this
          classification under the applicable statutory
          framework.

   22.17. Significantly, the Petitioner itself described its
          premises as a "commercial complex" in the
          application     for     additional          water       connection
          dated 08.02.2016. The Note appended to the
          record records that while the classification
          "office" has been ticked, the words "educational
          campus" have been written beside it. The
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         application       form         at      Column-C       provides
         classifications     of        hotel,    lodge,      restaurant,
         nursing home/hospital/commercial complex; at
         D--factory; and at E--office. The Petitioner,
         when required to select a classification, chose
         "commercial       complex"             from   the     available
         options. This is a significant admission by
         conduct.      The        Petitioner        cannot,      having
         described its own premises as a commercial
         complex before the very authority, now turn
         around and contend before this Court that it is
         not a commercial establishment.

   22.18. The   reliance     on    the       customer      charter   as
         creating a separate educational classification is
         misconceived. A guidance document hosted on
         a website does not have the force of law. It
         cannot override the statutory Regulations. Even
         the principle of legitimate expectation does not
         avail the Petitioner, for legitimate expectation
         cannot run counter to the express provisions of
         a statute. Where the statute provides only for
         residential    and       commercial           categories,    a
         website document purporting to                      create an
         additional category is without legal force.
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   22.19. The submission regarding BESCOM electricity
         tariff is pertinent as a corroborative factor.
         While the classification for electricity and water
         may be under different statutory frameworks,
         the fact that the Petitioner pays electricity
         charges at commercial rates is consistent with
         the    Respondents'               classification           of      the
         Petitioner's premises as commercial for the
         purpose of pro-rata charges.

   22.20. The Hon'ble Apex Court in S. Narayan Iyer's
         case [supra] held that rates are a matter for
         legislative     judgment.             The     classification        of
         buildings for the purpose of pro-rata charges is
         a part of the regulatory framework established
         by the Board with the approval of the State
         Government. This Court, in exercise of writ
         jurisdiction,        ought        not        to     create        new
         classifications       that      the     legislature        and     the
         regulator have not seen fit to create.

   22.21. Accordingly, I answer Point No. (iv) by holding
         that   the      classification          of    the     Petitioner's
         institution     as     a        commercial/non-residential
         building and the application of the rate of
         Rs.600/-        per      square          metre        is        legally
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            sustainable. This Point is answered against the
            Petitioner and in favour of the Respondents.

23.    Answer to Point No. (v): Whether the
       Respondents are entitled to levy consolidated
       pro-rata charges towards both water and
       sewerage components in respect of the
       Petitioner's premises?

      23.1. Sri. S. Sriranga submitted that only a water
            connection has been provided to the Petitioner;
            no sanitary connection has been provided, nor
            can it be provided since no sewerage lines
            exist. The demand for consolidated pro-rata
            charges covering both water and sewerage
            components, when no sewerage connection
            exists, is arbitrary. He submitted that the
            Respondents were duty-bound to bifurcate the
            charges and levy only the water component.

      23.2. Sri.   Ravi        B.   Naik      submitted      that   since
            01.03.2008, combined pro-rata charges for
            both water and sewerage services have been
            levied, and bifurcation does not arise. He relied
            upon the decision of the Hon'ble Apex Court in
            Jalkal    Vibhag            Nagar        Nigam     [supra],
            particularly paragraph 26 to submit that the
            payment       of    water        and    sewerage taxes     is
            regardless of whether actual connection exists,
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         so long as the provision for such services is
         made in the area. He further relied on the
         Government      notification    dated    19.01.2016,
         which mandates educational institutions with
         5000 square metres or more to install a
         sewerage treatment plant, and submitted that
         the Petitioner has indeed installed one.

   23.3. This Point requires examination of whether
         consolidated pro-rata charges covering both
         water and sewerage components can be levied
         on the Petitioner when no sewerage connection
         has been provided.

   23.4. The decision of the Hon'ble Apex Court in
         Jalkal   Vibhag      Nagar     Nigam     [supra]       is
         directly on point. The Hon'ble Supreme Court,
         interpreting the statutory framework for water
         and sewerage taxes, held in clear terms:

           "26. ... Therefore, the payment of water tax and
           sewerage tax is regardless of whether the
           premises are connected with water supply or with
           a sewer of the Jal Sansthan. There is no exemption
           from the payment of water tax or sewerage tax as
           both the contingencies--the premises being
           connected with water supply (or, as the case may
           be, with a sewer of the Jal Sansthan) or there
           being no such connection--have been covered
           under the provisions of Section 56. So long as a
           provision for water supply or a sewerage is made
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           by the Jal Sansthan in the area covered, the
           occupier or the owner of the premises is liable to
           pay the taxes. Both the water tax as well as the
           sewerage tax could be consolidated for the
           purpose of levying, assessing and collecting them
           under Section 57 of the Act."

   23.5. While the aforesaid decision was rendered in
         the context of the U.P. Water Supply and
         Sewerage Act, the underlying principle is of
         universal   application:      the    liability   to   pay
         charges towards water supply and sewerage is
         not contingent on the actual provision of an
         individual connection. The charges contribute to
         the common pool for the improvement and
         maintenance of the overall system. The fact
         that the Petitioner's premises do not have a
         physical sewerage connection does not exempt
         it from contributing towards the sewerage
         infrastructure   that       BWSSB    is   obligated    to
         develop and maintain across the metropolitan
         area.

   23.6. Pro-rata charges, as defined under Section
         2(17)(a) of the BWSS Act, are charges towards
         the cost of improvement of "water supply and
         sewerage     systems"        both   components        are
         included in the very definition. The definition
         does not create separate levies for water and
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         sewerage; it envisages a single consolidated
         charge towards both systems. The circular
         dated     01.03.2008,           which      consolidated      the
         previously separate charges into a single levy,
         is consistent with this statutory definition.

   23.7. Furthermore, the Government notification dated
         19.01.2016 issued by the Forest, Ecology and
         Environment           Secretariat          mandates          that
         educational institutions with a built-up area of
         5000 square metres and above are required to
         install    a   sewerage           treatment       plant.     The
         Petitioner      has      installed         such      a     plant,
         demonstrating that it generates sewage that
         requires treatment. The Petitioner's installation
         of its own sewerage treatment plant does not
         exempt it from contributing to the system;
         rather, it demonstrates the need for sewerage
         management at the premises level.

   23.8. The submission that the Respondents were
         duty-bound         to          bifurcate      the        charges
         presupposes that the charges are severable.
         However, since 01.03.2008, the charges have
         been      consolidated         by the Board, and             the
         statutory      definition       under      Section       2(17)(a)
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            treats them as a single levy. This Court cannot
            direct the Board to bifurcate what the Board, in
            the    exercise   of    its   regulatory   power,   has
            consolidated.

      23.9. Accordingly, I answer Point No. (v) by holding
            that the Respondents are entitled to levy
            consolidated pro-rata charges towards both
            water and sewerage components, irrespective
            of    either   connection      not    being    provided,
            provision of one of the connections is sufficient
            for the levy of charges on both connections.

24.    Answer to Point No. (vi): Whether the demand
       of pro-rata charges for the period in question is
       legally enforceable, having regard to the time
       of grant of connection and subsequent
       revisions of rates?

      24.1. Sri. S. Sriranga submitted that even if the
            Petitioner is liable to pay pro-rata charges, such
            charges should be computed at the rates
            prevailing in 2004 when the water connection
            was granted. He relied on IBC Knowledge
            Park (P) Ltd. v. BWSSB, and B. Venkatesh
            case to support the submission that pro-rata
            charges are a          one-time      levy at   the rate
            prevailing at the time of connection.
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   24.2. Sri. Ravi B. Naik submitted that since no pro-
         rata charges were collected at the time of the
         connection in 2004, the demand raised in 2016
         must be calculated at the rates then prevailing.
         He submitted that Section 16 empowers the
         Board to vary charges from time to time, and
         the rate applicable is the rate at the time of the
         demand. He also submitted that the Petitioner
         is   liable   to   pay       interest   for   the   delayed
         payment.

   24.3. The question under this Point is: at what rate
         should the pro-rata charges be computed at the
         rate prevailing in 2004 when the connection
         was granted, or at the rate prevailing in 2016
         when the demand was raised?

   24.4. Section 16 of the BWSS Act empowers the
         Board to "vary" pro-rata charges "from time to
         time." The definition of pro-rata charges under
         Section 2(17)(a) refers to charges "levied by
         the Board from time to time." These statutory
         phrases clearly indicate that the rate of pro-
         rata charges is not frozen at any particular
         point in time but is subject to periodic revision.
         The rate applicable is the rate in force at the
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         time the liability is assessed and the demand is
         raised.

   24.5. The decision of this Court in IBC Knowledge
         Park (P) Ltd., on which the Petitioner relies,
         actually supports the Respondents' position on
         this point. In that case, this Court held that the
         rate applicable is the rate at the time the
         demand crystallises, not the date of the initial
         application. The Court held at paragraph 12:

           "12. ... As on the date of application the occupancy
           certificate was not enclosed but the Petitioner
           insisted on having completed the construction and
           occupied due to which inspection was conducted
           on     19-11-2008      during    which     time    the
           discrepancies were noticed and the demand was
           raised on 27-11-2008. That being the position, the
           prorata charges applicable subsequent to 1-2-2008
           will be applicable to the case of the Petitioner."

   24.6. The ratio of IBC Knowledge Park is that the
         rate applicable is determined by the date on
         which the relevant formalities are completed
         and the demand is crystallised. In the present
         case, no pro-rata charges were ever collected
         from      the   Petitioner.     The     demand        was
         crystallised only in 2016. Applying the ratio of
         IBC Knowledge Park, the rate applicable is the
         rate prevailing in 2016, which is Rs.600/- per
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         square      metre     under         Regulation      5.3    as
         amended.

   24.7. The B. Venkatesh case, relied upon by Sri. S.
         Sriranga,     is    distinguishable            as   already
         discussed under Point No.(i). That case dealt
         with   existing     structures       that      already    had
         connections. The present case involves a new
         connection granted in 2004 where pro-rata
         charges were never collected.

   24.8. The Petitioner cannot be heard to contend that
         it should get the benefit of the lowest possible
         rate (2004 rates) when it has had the benefit of
         not paying any pro-rata charges for twelve
         years. The Petitioner has enjoyed the water
         supply without contributing its proportionate
         share towards system improvement for over a
         decade. The application of the current rate at
         the time of the demand is entirely just and in
         consonance with the statutory scheme.

   24.9. As regards the claim for additional pro-rata
         charges for the past period amounting to
         Rs.8,64,27,448/-,            this   is     a    matter     of
         computation that is best addressed by the
         statutory appellate authority under Section 120
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             of the BWSS Act. However, the principle that
             the Board is entitled to levy pro-rata charges at
             the rates prevailing at the time of demand is
             well established.

      24.10. Accordingly, I answer Point No. (v) by holding
             that the demand of pro-rata charges at the
             rates applied by the Respondents is legally
             enforceable.

25.    Answer to Point No. (vii): Whether the
       Petitioner is entitled to refund or adjustment of
       Rs.1,01,91,510/- alleged to have been collected
       in excess towards water tariff prior to
       02.11.2014?

      25.1. Sri. S. Sriranga submitted that the initial rate of
             water supply was Rs.30/- (or Rs.36/-) per Kilo
             Litre. In January 2013, without prior notice or
             authorisation, the rate was increased to Rs.60/-
             per Kilo Litre. The formal notification revising
             the tariff was issued only on 01.11.2014,
             effective   from     02.11.2014.   Therefore,   the
             charging of Rs.60/- per KL prior to 02.11.2014
             was without authorisation. The excess amount
             collected, amounting to Rs.1,01,91,510/-, is
             liable to be refunded.
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   25.2. Sri. Ravi B. Naik submitted that the tariff was
         revised to Rs.60/- per KL from 12.02.2013 by a
         valid    notification,        which      has      not      been
         challenged by the Petitioner. Without such a
         challenge, the question of refund does not
         arise. He further submitted that under Section
         16, the Board is empowered to vary rates from
         time to time, and the revision was within the
         Board's powers.

   25.3. The      Petitioner's        claim      for       refund     of
         Rs.1,01,91,510/- is based on the contention
         that the water tariff was increased from Rs.36/-
         to Rs.60/- per KL without authorisation prior to
         the notification dated 01.11.2014.

   25.4. The Respondents' contention is that the tariff
         was     revised   from       12.02.2013        by    a     valid
         notification. Sri. Ravi B. Naik has specifically
         submitted that the revision was made from
         12.02.2013,       and        the     Petitioner     has     not
         challenged this specific revision. The Petitioner,
         instead of challenging the tariff revision of
         12.02.2013 within the statutory period under
         Section 120 of the BWSS Act, continued to pay
         the revised tariff. The              Petitioner     paid the
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         revised rate from 2013 to 2014 without protest
         through any statutory mechanism.

   25.5. Section 16 of the BWSS Act empowers the
         Board to vary rates "from time to time." The
         Board's power to revise tariff is a continuing
         power.   If   the       tariff   was     revised      from
         12.02.2013, as contended by the Respondents,
         that revision was within the Board's powers.
         The Petitioner's contention that the revision
         was authorised only from 02.11.2014 is not
         supported     by       adequate         material.     The
         correspondence       on      record   shows    that    the
         Petitioner wrote letters questioning the rate
         increase but did not file a statutory appeal
         under Section 120 within the prescribed time of
         sixty days.

   25.6. The Hon'ble Apex Court in S. Narayan Iyer's
         case [supra] held that rates are a matter of
         legislative judgment. The tariff fixed by the
         Board, acting under its statutory powers, is not
         amenable to challenge under Article 226 on the
         ground   of   reasonableness.           The   Petitioner,
         having subscribed to the service and availed
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              the water supply, cannot contend that the rates
              are not fair.

      25.7. Furthermore, even assuming that there is a
              dispute    regarding         the    exact   date    of   the
              authorisation for the tariff revision, this is
              precisely the kind of factual dispute that should
              have been raised before the statutory appellate
              authority under Section 120 of the BWSS Act.
              The    existence    of       an     alternative    statutory
              remedy for resolving such factual disputes is a
              further reason why this Court ought not to
              entertain this claim in writ jurisdiction. The
              Petitioner has not produced any material before
              this Court to conclusively establish that the
              revision from 12.02.2013, as contended by the
              Respondents, was without authority.

      25.8.   In view of the above, I answer Point No. (vii) by
              holding that the Petitioner has not made out a
              case      for   refund             or    adjustment       of
              Rs.1,01,91,510/-.

        General Directions:

26.     In view of the issues noticed above concerning
        inconsistencies between statutory provisions and
        information hosted on official websites, this Court
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       considers it appropriate to issue structured directions
       to ensure uniform standards across all Government
       Departments.

27.    The    Principal   Secretary,         Department     of   e-
       Governance, shall, within a period of three months,
       formulate a comprehensive policy governing the
       publication, verification, and maintenance of content
       on official websites of all Government Departments,
       Boards, Corporations, and statutory authorities.

28.    The policy shall provide for a system of prior legal
       vetting before uploading any document that:

      28.1. Relates to statutory rights or obligations;

      28.2. Prescribes     fees,         charges,   classifications,
             penalties, or entitlements; or

      28.3. Interprets or explains any provision of an Act,
             Rule, or Regulation.

29.    The policy shall mandate clear segregation and
       labelling of:

      29.1. Statutory provisions (Acts, Rules, Regulations,
             Notifications);

      29.2. Government Orders and Circulars;
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      29.3. Administrative          guidelines         or    informational
            material; and

      29.4. Citizen charters or facilitative documents.

30.    Each category shall be clearly marked so that a
       layperson can distinguish between binding law and
       explanatory material.

31.    The policy shall require that every informational or
       explanatory document hosted on official websites
       carry a standardised disclaimer stating that in the
       event of any inconsistency, the relevant statutory
       provisions shall prevail.

32.    The policy shall provide for:

      32.1. Annual       digital      content          audits   by     each
            Department;

      32.2. Certification by the Head of the Department
            that   the    website            content    is   updated   and
            consistent with current law; and

      32.3. A   system      of     version       control     and   archival
            tracking.

33.    The policy shall identify:
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      33.1. The designated officer responsible for website
              content in each Department;

      33.2. A defined protocol for correction of errors; and

      33.3. Timelines for rectification once discrepancies
              are noticed.

34.    The    Department         of    e-Governance           shall    also
       incorporate provisions for training nodal officers in:

      34.1. Digital content governance;

      34.2. Legal sensitivity in public communication; and

      34.3. Standards           of         accuracy       and         public
              accountability.

35.    The policy shall include a structured mechanism
       enabling citizens to report discrepancies between
       website    content    and      statutory        provisions,     with
       mandatory timelines for response.

36.    Upon    formulation      of    the    policy,    the     Secretary,
       Department of e-Governance, shall place on record
       before this Court a compliance report indicating:

      36.1. The policy framed;

      36.2. The timeline for implementation; and
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      36.3. The      steps      taken        to     communicate            and
             operationalise           the         same        across        all
             Departments.

37.    The Court makes it clear that digital platforms are
       not    merely       administrative           conveniences           but
       constitute    official   representations          to     the    public.
       Uniform standards of accuracy and accountability are
       therefore essential to uphold transparency, reduce
       litigation,   and     protect        citizens     from     avoidable
       confusion. The above directions are issued to ensure
       systemic reform rather than case-specific correction.

38.    I answer Point No. (viii): What order?

      38.1. Under Point No.(i), it has been held that the
             Petitioner has not made out a case for a
             declaration that it is not liable to pay pro-rata
             charges. The levy is mandated by Section 16 of
             the BWSS Act, upheld by the Division Bench in
             Muniswami,         and    is     not      excluded       by   the
             agreement dated 06.05.2004 or Regulation 54.

      38.2. Under Point No.(ii), it has been held that the
             communications            dated           18.02.2016          and
             02.04.2016 are not without authority of law
             and are not liable to be quashed.
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   38.3. Under Point No.(iii), it has been held that the
         Respondents are legally entitled to levy pro-
         rata charges upon the Petitioner.

   38.4. Under Point No.(iv), it has been held that the
         classification as commercial and the rate of
         Rs.600/-     per      square        metre       is   legally
         sustainable.

   38.5. Under Point No.(v), it has been held that
         consolidated pro-rata charges towards both
         water      and      sewerage         components          are
         permissible.

   38.6. Under Point No.(vi), it has been held that the
         demand at the rates prevailing at the time of
         the demand is enforceable.

   38.7. Under Point No.(vii), it has been held that the
         Petitioner     is   not       entitled     to   refund    or
         adjustment of Rs.1,01,91,510/-.

   38.8. In view of the findings and conclusions under
         Points No.(i) to (vii), I pass the following:
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                               ORDER

i. The Writ Petition No.22615 of 2016 is dismissed.

ii. All the prayers of the Petitioner are declined.

iii. The prayer for a declaration that the Petitioner is not liable to pay pro-rata charges is rejected.

iv. The prayer to quash the communication dated 18.02.2016 bearing No.BWSSB/EIC/CE(M)- III/DCE(M)-I/TA(M)-III 14483/15-16 (Annexure-P) and the communication dated 02.04.2016 bearing No.BWSSB/EIC/CE(M)/ACE(M)-III/DCE(M)- 1/TA(M)-10/83/2015-16 (Annexure-Q) is rejected.

v. The prayer for refund or adjustment of Rs.1,01,91,510/- is rejected.

vi. However, liberty is granted to the Petitioner to approach the statutory appellate authority under Section 120 of the BWSS Act for any grievance relating to the computation or quantum of pro-rata charges, within a period of sixty days from the date of receipt of a certified

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NC: 2026:KHC:12017 WP No. 22615 of 2016 HC-KAR copy of this order. If such an appeal is filed within the said period, the appellate authority shall consider and dispose of the same on merits in accordance with law, without raising any objection on the ground of limitation.

vii. Pending applications, if any, stand disposed of.

viii. Though the above matter is disposed relist on 04.06.2026 for reporting Compliance. Learned AGA is directed to inform the Principal Secretary, e-Governance about the above directions. The registry is directed to print the name of AGA in the cause list to enable reporting compliance.

SD/-

(SURAJ GOVINDARAJ) JUDGE SR,LN List No.: 2 Sl No.: 76