G. T. L INFRASTRUCTURE LTD. vs STATE OF GUJARAT

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2013 Supreme(Guj) 163

AKIL KURESHI, SONIA GOKANI
G. T. L INFRASTRUCTURE LTD. – Appellant
Versus
STATE OF GUJARAT – Respondent

Advocates:
Advocate Appeared:
MR SN SOPARKAR, SR COUNSEL, MR SHALIN MEHTA WITH MS VIDHI J BHATT, MR AMAR N BHATT, MR AMIT M PANCHAL, MR NIKHIL S KARIEL, MR KETAN A DAVE, MR AH MOHAPATRA, MR ANKUR Y OZA, for the Petitioners.
MR KAMAL TRIVEDI, ADVOCATE GENERAL WITH MS. SANGEETA VISHEN AND MR JAIMIN A GANDHI FOR THE STATE GOVERNMENT.
MS KHYATI P HATHI, MR MRUGEN K PUROHIT, MR KAUSHAL D PANDYA, MR AG JOSHI, MR NK MAJMUDAR, MS SJ SHEIKH, MR DHARMESH R PATEL, MR HM PARIKH, MR RAJESH H PARIKH, MR PREMAL R JOSHI, MR HS MUNSHAW, MS SEJAL K MANDAVIA, MR MA PAREKH, MR JV JAPEE, MR RM PARMAR, MR RC KAKKAD, MR BY MANKAD, MR DEEPAK SANCHELA, MR SHIVANG M SHAH, MR UDAY JOSHI FOR M/S. TRIVEDI AND GUPTA, MR NILESH A PANDYA, MR MEHUL H RATHOD, MR BIREN A VAISHNAV, MR RR TRIVEDI, MR BHAVESH P TRIVEDI, MR GM JOSHI, MU TULSHI R SAVANI, MR MB PARIKH, MR DEEP D VYAS, MR MEHUL SHARAD SHAH, MR DILIP B RANA, MR MURALI N DEVNANI, MR KJ BRAHMBHATT, MS VARSHA BRAHMBHATT, MR VIJAY H NANGESH, MR NISHAN LALAKIYA, MR DHAVAL G NANAVATI, MR ASHIH M DAGLI, MS JIRGA D JHAVERI for rest of the Respondents

JUDGMENT :

PER : HONOURABLE MR.JUSTICE AKIL KURESHI

1. Civil Application No.3446/2010 in Special Civil Application No.3157/2009 for amendment is allowed as unopposed and disposed of accordingly.

2. These petitions raise the question of property tax on mobile towers. As simple as the question may appear, the answer is neither simple nor short. In fact, factual aspects concerning such ultimate question are also quite complicated. We may however, refer to the broad facts at first to be able to explain the background in which such question has arisen.

3. Several petitions have been filed by different mobile companies questioning the authority of the local bodies to tax the mobile towers treating them as buildings. Such local bodies fall in three different categories, namely, Municipal Corporations, Municipalities and Panchayats. The challenge of the petitioners can be bifurcated into two broad areas. Their first attack is on the ground of legislative competence. They contend that the mobile towers are not buildings. That being so, the State Legislature does not have competence to enact any law to tax such mobile towers under Entry 49 of List II to Seventh Schedule of the Constitution which

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2013 Supreme(Guj) 163

AKIL KURESHI, SONIA GOKANIG. T. L INFRASTRUCTURE LTD. – AppellantVersusSTATE OF GUJARAT – Respondent

AKIL KURESHI, SONIA GOKANI
G. T. L INFRASTRUCTURE LTD. – Appellant
Versus
STATE OF GUJARAT – Respondent