SOUMITRA PAL, J.

In the writ petitions, in the Original Side, being W.P. 11 of 2013, W.P. 420 of 2013 and W.P. 388 of 2014, companies engaged in raising infrastructure for mobile telecommunication or mobile operators, the petitioner no.1, the employees of the companies, the petitioner no.2 and the petitioner no.3, the owners of the premises whereupon towers have been installed, have, inter alia, prayed for a declaration that a mobile tower is not a building which can be subject to property tax within the meaning of Kolkata Municipal Corporation Act, 1980 (for short 1980 Act) due to installation of mobile towers (hereinafter referred to as towers) falling under the jurisdiction of the Kolkata Municipal Corporation (KMC for short) as it is illegal and without the authority of law or legislative competence. Reliefs sought for are to cancel the supplementary bills, rate cards and assessments slips issued with regard to payment of property tax and to restrain the authorities from imposing any property tax at a higher rate or on a higher assessment of annual valuation for installation of tower on the premises concerned. It is to be noted that in W.P. 339 of 2014, the son of the