Supreme Court explained that tax on mobile towers is levied on land use not plant machinery, making tax imposition valid despite lack of specific notice on machinery.
Writ petitions dismissed; no costs awarded.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Order
2801wp1663.17
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR.
WRIT PETITION NO. 1663/2017.
ATC Telecom Infrastructure Pvt. Ltd. - VERSUS- Amravati Municipal Corporation and others. WRIT PETITION NO. 1702/2017.
ATC Telecom Infrastructure Pvt. Ltd. - VERSUS- Nagpur Municipal Corporation and others. WRIT PETITION NO. 1703/2017.
ATC Telecom Infrastructure Pvt. Ltd. - VERSUS- Chandrapur Municipal Corporation and others.
Office notes, Office Memoranda of Coram, appearances, Court's orders Court’s or Judge’s Orders or directions and Registrar’s orders.
Shri S.V. Bhutada, Advocate for Petitioners. Shri J.B. Kasat, Advocate for Respondent Nos.1 to 3. Shri S.A. Sahu, h/f. Shri M.I. Dhatrak, Advocate for Respondent Nos.1 to 3 (Writ Petition No.1703/2017). Shri N.R. Patil, A.G.P. for Respondent No.4 - State.
CORAM : R.K. DESHPANDE & VINAY JOSHI, JJ.
DATE : JANUARY 28, 2019.
Heard.
framed under the Maharashtra Municipal Corporation Act, it is urged by the learned Counsel appearing on behalf of petitioner that there is no public notice in respect of plant and machinery contained or situated in or upon any building of land belonging to any of the
Order
2801wp1663.17
2
classes specified therein. It is further urged that in absence of such a notification, the imposition of tax upon mobile towers is without the competence of respondent Corporation.
Infrastructure Limited and others ((2017) 3 SCC
545. Said paragraph reads as under :
“31. The measure of the levy, though may not be determinative of the nature of the tax, cannot also be altogether ignored in the light of the views expressed by this Court in Goodricke (supra). Under both the Acts read with the relevant Rules, tax on Mobile Towers is levied on the yield from the land and building calculated in terms of the rateable value of the land and building. Also the incidence of the tax is not on the use of the plant and machinery in the Mobile Tower; rather it is on the use of the land or building, as may be, for purpose of
Order
2801wp1663.17
3
the mobile tower. That the tax is imposed on the “person engaged in providing telecommunication services through such mobile towers” (Section 145A of the Gujarat Act) merely indicates that it is the occupier and not the owner of the land and building who is liable to pay the tax. Such a liability to pay the tax by the occupier instead of the owner is an accepted facet of the tax payable on land and building under Entry 49 List II of the Seventh Schedule.”
Order
2801wp1663.17
4
vacant space on the terrace/ roof top area of 400 sq.ft. If it is to be considered in the light of the decision of the Hon'ble Supreme Court contained in paragraph no.31, it is clear that the imposition of tax on the rateable value of the land is taken on the basis of leave and licence agreement.
JUDGE JUDGE
Rgd.
2 issues framed by the court
Whether imposition of tax on mobile towers without public notice regarding plant and machinery is competent in absence of Rule 17[2] notification.
Whether challenge to taxation is maintainable as against remedy provided under appeal.
Colour shows how this judgement treated each authority
Ahmedabad Municipal Corporation vrs. GTL Infrastructure Limited and othersExplained¶30
(2017) 3 SCC 545 · Who else cites this
1 provisions across 1 enactments
ATC Telecom Infrastructure Pvt. Ltd.
Amravati Municipal Corporation
Nagpur Municipal Corporation
Chandrapur Municipal Corporation
State
R.K. Deshpande
Vinay Joshi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
