A.S. Bopanna, J.—The appellants herein who are the licencees under the provisions of the Telegraph Act, 1885 for providing telecommunication services to the general public had approached this Court by filing the respective writ petitions from which the present appeals arise: In the said writ petitions, the petitioners had called in question the demands raised against the petitioners by the respective Local Bodies. The demands had been raised in respect of the erection of the base trans-receiver station. The contention on behalf of the petitioners therein was that the Municipal authorities/Local Bodies have no authority to make physical demand in respect of the telecommunication towers installed. It was their contention that the provisions of the Karnataka Municipalities Act, Panchayath Raj Act and Karnataka Municipal Corporation Act does not provide for the imposition of property tax, licence fee, permission fee etc., on telecommunication towers.

2. The learned Single Judge though has accepted the contention that there is no provision to collect the permission fee and installation charges in respect of communication towers has thereafter held that the structure viz., the tel