1. Invoking the extraordinary jurisdiction of this Court under Article 226/227 of the Constitution of India, the petitioners herein called in question the resolution dated 21-10-2016 passed by the Municipal Corporation, Raipur, imposing property tax on the mobile towers affixed on the rooftops of the petitioners' buildings and also consequentially praying for quashing of the bill pursuant to the demand notices Annexure P-1, stating inter alia that such an imposition is not sustainable and contrary to the provisions contained in the Chhattisgarh Municipal Corporation Act, 1956 (for short, 'the Act of 1956').

2. Essential facts requisite to challenge the impugned order are as under: -

3. The petitioners are owners of the buildings on which the telecom companies have affixed their mobile towers on the rooftops and they are being operated by the telecom companies. Mobile towers are being owned by the telecom companies and they have also taken permission from the Municipal Corporation by paying permission fees and the same is being renewed on payment of annual renewal fees from time to time. The Municipal Corporation, Raipur on 21-10-2016 vide resolution No.3 has resolved under Sec