Section 77(1) deals with the 'Obligatory tax' as dealt with under Schedule No.I, like property tax, whereas Section 77(2) is in respect of 'Optional taxes' as deals with under Schedule No.II. It is also pointed out that as per Annexure-P/1 in WPC No.2092/2012; it has been made clear that Panchayat is at liberty to realise one time permit fee / renewal fee / compounding fee. What is sought to be realised is only a fee ('kqYd) and not a tax (dj). It is further pointed out that it is for the Municipality / Panchayat to ensure proper check and balance in respect of the erection of mobile towers and to ascertain the infringement of the statutory provisions / conditions, if any, by deploying sufficient number of staff and incurring much expenses in this regard, which necessitates satisfaction of the one time permit fee and yearly renewal fee, the adequacy of which cannot be questioned by the Petitioners. Reference is also made to the enabling provisions by way of Section 132 of the Chhattisgarh Municipalities Act, 1961 (for short, 'the Municipalities Act') – Power of State Government to grant exemption from taxes. Sections 355 – Power to make rules and Section 356 – General provisions regarding rules. Similar provisions, as contained in Chhattisgarh Municipal Corporation Act, 1956 (for short, 'the Municipal Corporation Act'), Section 317A - Laying railways, tramways or electrical, telephone poles and Section 433 – Power of State Government to make rules, are also sought to be pressed into service. It is further pointed out that, insofar as the State is having power to legislate on the subject by virtue of Entry No.49 of the List II, read with Entries 5, 18 and 66 and such other enabling provisions as referred to above, in the absence of any statutory Rules, it is quite
