JUDGMENT

P. R. Ramachandra Menon, C.J. - The common challenge raised in all these writ petitions is in respect of the power and authority of the State / local authority to realise tax / fees on erection of mobile towers by the Petitioners and also as to the exorbitant hike in the 'initial permit fee'; the subsequent yearly 'renewal fees' and also the 'compounding / settlement fees'. The main ground of challenge is that no power or authority is vested with the State to issue any Circulars/ Directions/ Rules; it being a subject coming under Entry No. 31 of List I of the Seventh Schedule of the Constitution of India, to which field there cannot be any intrusion by the State. It is also pointed out that the impugned proceedings are in conflict with the clear stipulations under Sections 10(c) and 12 of the Indian Telegraph Act, 1885 (for short 'the Act, 1885'); insofar as it enables realisation of only the 'expenses' incurred by the local authority and no other amount is payable for installation of mobile towers by the Petitioners, who are the licensees under Section 4 of the Act, 1885. It is further contended that the Central Government had recently notified 2016 Rules i.e. the Indian T