Dismissed

Bharath Sanchar Nigam Limited v. the Secretary

Kerala HC15 Jul 2024WP(C)/10479/2018

Case brief

AI extract

What is this about?

The High Court dismissed the writ petition challenging tax levied on the petitioner's properties. Relying on earlier judgments which held BSNL to be a distinct legal entity not entitled to tax exemption under Article 285, the court rejected the claim for exemption and quashed the petition.

What did the court decide?

Writ of certiorari to quash Exts.P1, P2 and P4 denied; tax exemption claim rejected.

Bharath Sanchar Nigam Limited Vs the… — Constitutional and Fundamental Rights | Kerala HC (2024)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN

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MONDAY, THE 15^TH DAY OF JULY 2024 / 24TH ASHADHA, 1946 WP(C) NO. 10479 OF 2018

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PETITIONER:

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BHARATH SANCHAR NIGAM LIMITED CHANGANACHERYREPRESENTED BY ITS WORKING ASST.GENERALMANAGER(NET WORK PLANNING) O/O. THE PGMT.BSNL, KOTTAYAMMOLLY MATHEW

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BY ADV SMT.S.K.DEVI,SC, BSNL

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RESPONDENTS:

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1 THE SECRETARY

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MUNICIPAL COUNCILCHANGANASSERY- 686 101

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2 THE TAHASILDAR

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TALUK OFFICECHANGANASSERY- 686 101

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3 THE DISTRICT COLLECTOR KOTTAYAM- 686 002

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OTHER PRESENT:

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SRI. JUSTINE JACOB -SR. GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C) NO.10479 OF 2018

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:-2-:

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SHOBA ANNAMMA EAPEN,J

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W.P(C) NO. 10479 OF 2018

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Dated this the 15th day of July, 2024

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J U D G M E N T

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Petitioner has approached this Court seeking the following

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reliefs:-

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“i) to issue a writ of certiorari and quash Exts.P1,P2 and P4 issued by the respondents;

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ii)to declare that the first respondent is not authorized to levy tax on the building in the name of Union of India;”

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The brief facts leading to the case are as follows:-

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Petitioner, Bharath Sanchar Nigam Limited who is engaged in providing telecommunication services challenge the levy of tax by the first respondent-Municipalty on building Nos.1195 to 1211 and 61 of Ward No.VIII of Changanassery Municipality for the years 2001-02 to 2015-16. According to the petitioner, the properties belonging to the Union of India are exempted from levy of tax under Article 285(1) of the Constitution of India. Though the petitioner produced relevant records to show that the properties are owned by the Union of India, the first respondent insisted for collection of the amounts through the Revenue Recovery Act and took coercive steps for the collection through Ext.P1 communication.

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WP(C) NO.10479 OF 2018

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:-3-:

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Aggrieved by this, the petitioner has approached this Court.

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Similar issue was considered by a Single bench of this Court in W.P(C) No. 10972 of 2007 and this Court by judgment dated 1.6.2017 dismissed the writ petition holding that Bharat Sanchar Nigam Limited, which is a company incorporated under the Companies Act, is a legal entity distinct and separate from the Central Government and it has a corporate personality of its own, distinct from the Central Government and therefore, BSNL cannot claim exemption from taxation under Article 285 of the Constitution of India in respect of its properties. Challenging the above, the BSNL had approached this Court by filing W.A.No.2620 of 2017, and this Court, by judgment dated 13.4.2018, dismissed the writ appeal.

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Accordingly, following the judgment in W.A.No.2620/2017, this writ petition is dismissed.

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Sd/-

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SHOBA ANNAMMA EAPEN, JUDGE

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MBS/

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WP(C) NO.10479 OF 2018

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:-4-:

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APPENDIX OF WP(C) 10479/2018

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PETITIONER'S EXHIBITS:-

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EXHIBIT P1	TRUE 2015/	COP 1044/5	Y /100	OF	THE	NOTICE NO.D5-
EXHIBIT P2	TRUE	COPY O	F TH	E NO	TICE NO.	1670
EXHIBIT P3	TRUE 15/46	COPY DATED	OF AT	THE KTM	REPLY 15.5.201	NO.B3-1103/2012- 5
EXHIBIT P4	TRUE DATED	COPY 27.2.	OF 2017	THE	LETTE	R NO.R1-10545/11
EXHIBIT P5	TRUE FIN/ TELEC	COPY ASSET OMMUNI	OF MGMT CATI	THE (PT ONS	LETTER .V) (KE DATED 29	NO. 7-5/200-TRG. RALA) MINISTRY OF .10.2012
EXHIBIT P6	TRUE	COPY O	F TH	E CI	RCULAR D	ATED 19.9.2011

Bharath Sanchar Nigam Limited v. the Secretary

Case brief

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Bharath Sanchar Nigam Limited v. the Secretary

Case brief

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