2017 AIR CC 1528 (GUJ)

Gujarat High Court

Hon'ble Judge(s): M. R. Shah, B. N. Karia , JJ

(A) Gujarat Provincial Municipal Corporations Act (59 of 1949) , S.145A, S.2(30)— Property tax on mobile towers - Demand for - Validity - Petition filed by cellular operators challenging validity of S. 145A providing for demand of property tax - Division Bench of High Court held Section 145A of Act ultra vires and consequently set aside demand of property tax - However Supreme Court in appeal upheld validity of S. 145A and demand for property tax - It is not open for cellular operators to again challenge validity of demand on ground that 'mobile tower' was not 'land' or 'building' covered under Act. Civil P. C. (5 of 1908) , O.2, R.2, S.11— Constitution of India , Art.226— (Para 11.0) (B) Gujarat Provincial Municipal Corporations Act (59 of 1949) , S.145A, S.454, S.992(5), S.2(30), S.454— Mobile towers - Property tax - Levy of - Validity - Mobile towers are treated as 'building and land' - No illegality in raising demand for property tax on 'Mobile Towers'. (Para 11.2 11.7) (C) Gujarat Provincial Municipal Corporations Act (59 of 1949) , S.127, 129, 141AA— Water tax - Levy of on mobile towers - Not illegal - Plea that water is not required for ....