MS. H. N. DEVANI, J. -- These petitions under Article 226 of the Constitution of India challenge Government Resolution dated 11th December, 2008 issued by the Government of Gujarat, Urban Development and Urban Housing Department and demand notices issued pursuant thereto providing for levy and recovery of Annual Permission Fees and Installation Charges on mobile telecommunication towers in the areas covered under Municipal Corporations/Municipalities in the State of Gujarat. Since common facts and questions of law are involved in all these petitions the same were heard together and are being disposed of by this common judgment. For the sake of convenience, the facts are taken from Special Civil Application No.1898 of 2009.

2. The petitioner is a public limited company incorporated under the Companies Act, 1956 and holds a licence to operate cellular telecom services under the provisions of the Telegraph Act, 1885. For the purpose of providing mobile/telecommunication service to its customers/subscribers, the petitioner company is required to have Base Trans-receiver Stations installed, which are popularly known as mobile towers. For setting up such mobile towers, the company enters into agreements with private property owners and thereafter, applies for permission from the concerned local authority to place towers in the said properties. Mobile towers are placed on structures, either on the open ground or on the terrace of the buildings belonging to private persons. The petitioner company has installed or is in the process of installing such equipment in various places in the State of Gujarat.

3. The Director of Municipalities issued circular dated 12th May, 2006, under the heading “Instructions for levying fees for installation of mobile telecommunications towers and N.O.C. Permit.” The said circular provided for levy of property tax and permission fee. Based upon the said circular, different municipalities started charging different permission fees and annual fees.

4. Since there was no uniform policy prevailing for grant of permission for installment of the mobile towers more particularly in the matter of charging of fees for installment, the Idea Cellular Limited, a cellular company challenged the same by way of a writ petition before this Court being Special Civil Application No.13653 of 2006. Vide judgment and order dated 16.11.2006, the said writ petition came to be disposed of interalia with the following directions:-

“(2) It is further directed that the State Government through Secretary, Urban Development Department shall examine the matter for providing of uniform policy in the matter of installation charges and annual fees for cellular tower of the Mobile services provider Company, keeping in view the various factors like population of the local authority etc. and such decision shall be taken as early as possible preferably within period of 3 months from the receipt of the order of this Court.”

It appears that in the said petition, the legality and validity of such fees was not an issue and as such, had not been examined by the Court.

5. The General Body of the Junagadh Municipal Corporation passed a resolution dated 30.8.2007 interalia making provision for payment of permission fees/administrative penalty and annual rent in relation to mobile telecommunication towers. The legality and validity of the said resolution insofar as the same provided for levy of permission fee, annual rent and administrative penalty for installment of mobile towers on private property, came to be challenged by Reliance Communication Limited by way of a writ petition before this Court being Special Civil Application No.531 of 2008. Vide judgment and order dated 09th September, 2008, passed by a Division Bench of this Court the said petition came to be allowed and the impugned resolution dated 30th August, 2007 insofar as the same provided for determination of permission fees, annual rent and administrative penalty came to be quashe