{"id":135546,"date":"2010-04-22T00:00:00","date_gmt":"2010-04-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vodafone-vs-state-on-22-april-2010"},"modified":"2015-05-11T07:25:27","modified_gmt":"2015-05-11T01:55:27","slug":"vodafone-vs-state-on-22-april-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vodafone-vs-state-on-22-april-2010","title":{"rendered":"Vodafone vs State on 22 April, 2010"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Vodafone vs State on 22 April, 2010<\/div>\n
Author: D.A.Mehta,&Nbsp;Honourable Ms.Justice H.N.Devani,&Nbsp;<\/div>\n
   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nSCA\/2239\/2009\t 10\/ 10\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 2239 of 2009\n \n\nWith\n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 2240 of 2009\n \n\nWith\n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 2060 of 2009\n \n\nWith\n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 9198 of 2009\n \n\n \n \nFor\nApproval and Signature:  \n \nHONOURABLE\nMR. JUSTICE D.A.MEHTA  \nHONOURABLE\nMS. JUSTICE H.N.DEVANI\n \n \n=========================================\n<\/pre>\n
1<\/span><\/p>\n
Whether
\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n<\/p>\n
2<\/span><\/p>\n
To
\n\t\t\tbe referred to the Reporter or not ?\n<\/p>\n
3<\/span><\/p>\n
Whether
\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n<\/p>\n
4<\/span><\/p>\n
Whether
\n\t\t\tthis case involves a substantial question of law as to the
\n\t\t\tinterpretation of the constitution of India, 1950 or any order
\n\t\t\tmade thereunder ?\n<\/p>\n
5<\/span><\/p>\n
Whether
\n\t\t\tit is to be circulated to the civil judge ?\n<\/p>\n
=========================================<\/p>\n
VODAFONE
\nESSAR GUJARAT LIMITED, THRO VARANASI SRINIVAS, – Petitioner(s)<\/p>\n
Versus<\/p>\n
STATE
\nOF GUJARAT & 2 – Respondent(s)<\/p>\n
=========================================
\nAppearance
\n:\n<\/p>\n
MR AMIT M
\nPANCHAL with
\nMS SHIVANI S RAJPUROHIT for
\nPetitioner(s) : 1,
\nMR PK JANI, GOVERNMENT PLEADER with MS MYTHILI
\nMEHTA, ASSISTANT GOVERNMENT PLEADER for Respondent(s) : 1,
\nNOTICE
\nSERVED BY DS for Respondent(s) : 1,
\nRULE SERVED for Respondent(s)
\n: 2 – 3.\n<\/p>\n
MR TULSHI R SAVANI for Respondent(s) :
\n3,
\n=========================================<\/p>\n
CORAM
\n\t\t\t:\n<\/p>\n
HONOURABLE
\n\t\t\tMR. JUSTICE D.A.MEHTA<\/p>\n
                               and<\/p>\n
HONOURABLE
\n\t\t\tMS. JUSTICE H.N.DEVANI<\/p>\n
Date
\n:  22\/04\/2010 <\/p>\n
COMMON
\nCAV JUDGMENT
\n                       (Per : HONOURABLE MS. JUSTICE
\nH.N.DEVANI)<\/p>\n
1.\t\tSince
\ncommon issues are involved in the present petitions, the same were
\ntaken up for hearing together and are being disposed of by this
\ncommon judgment.\n<\/p>\n
2.\t\tIn
\nSpecial Civil Application No.2060 of 2009, the petitioner has mainly
\nchallenged letter dated 07th
\nFebruary, 2009 issued by the respondent no.3   Jesar Gram Panchayat
\ncalling upon the petitioner to pay annual tax of Rs.60,000\/- in
\nrespect of its mobile telecommunication tower.\n<\/p>\n
3.\t\tIn
\nSpecial Civil Application No.2239 of 2009, the petitioner has
\nchallenged notice dated 08th
\nFebruary, 2009 issued by the respondent No.3 Jesar Gram Panchayat
\ncalling upon the petitioner to pay annual rent of Rs.12,000\/- as well
\nas installation charges of Rs. 50,000\/- per year for two years in
\nrespect of its mobile telecommunication tower. .\n<\/p>\n
4.\t\tIn
\nSpecial Civil Application No.2240 of 2009, the petitioner has
\nchallenged notice dated 08th
\nFebruary, 2009 issued by the respondent no.3   Jesar Gram Panchayat
\ncalling upon the petitioner to pay annual rent of Rs.12,000\/- as well
\nas installation charges of Rs.50,000\/- per year for three years in
\nrespect of its  mobile telecommunication tower.\n<\/p>\n
5.\tIn
\nSpecial Civil Application No.9198 of 2009, the petitioner has
\nchallenged Demand Notices dated 30.09.2008 and 8.04.2009 issued by
\nthe Satapar Gram Panchayat calling upon the petitioner to pay annual
\nrent of Rs.50,000\/- in respect of its mobile telecommunication tower.\n<\/p>\n
6.\tIn
\nall the aforesaid notices, the tax\/rent is calculated on the basis of
\nthe height of the respective tower at the rate of Rs.1000\/- per
\nmetre.\n<\/p>\n
7.\tHeard
\nthe learned advocates for the parties.\n<\/p>\n
8.\tAll
\nthe above referred letters\/demand notices have been challenged on the
\nground that the annual rent  is sought to be levied and recovered in
\nrespect of Mobile telecommunication towers without support of any
\nstatutory power under the Gujarat Panchayats Act, 1993 (the Act).
\nAttention is invited to the decision of this Court in the case of
\nReliance Communications Limited v.
\nJunagadh Municipal Corporation,<\/a>
\nrendered on 09.09.2008 in Special Civil Application No.531 of 2008
\nwherein the Court had set aside the resolution passed by the said
\nMunicipal Corporation insofar as the same provided for determination
\nof permission fees, annual rent and administrative penalty as being
\nwithout authority of law since the same was not backed by any
\nstatutory authority.  It is submitted that the said decision would be
\napplicable on all fours to the present petitions inasmuch as there is
\nno provision under the Gujarat Panchayats Act, 1993 which empowers
\nthe concerned Gram Panchayat to levy
\nannual rent in relation to mobile telecommunication towers set up on
\nprivate properties. It is further submitted that though the said
\nPanchayats have not directly placed reliance on the Government
\nResolution dated 11.12.2008 issued by the State of Gujarat, the
\nannual rent has been calculated in terms of the said resolution. It
\nis pointed out that the said Government Resolution is subject matter
\nof challenge in Special Civil Application No.1898 of 2009 and cognate
\nmatters, to submit that the petitioners also adopt the contentions
\nadvanced by the learned advocates in those petitions.\n<\/p>\n
9.\tA
\nperusal of the impugned letter\/notices indicates that that there is
\nno reference to any statutory provision in the said letter\/notices to
\nindicate as to in exercise of which power, the tax is sought to be
\nrecovered. Nonetheless, merely because the said letter\/notices do not
\nrefer to any statutory provision would not render the same invalid if
\nthe same can be traced to some statutory provision which empowers the
\nconcerned Panchayat to levy such tax. In all these petitions, the
\nimpugned letter\/notices have been issued by the concerned Gram
\nPanchayats hence, the relevant statute would be the Gujarat
\nPanchayats Act, 1993. What is now required to be examined is as to
\nwhether there is any provision under the said Act which empowers the
\nconcerned Gram Panchayat to recover such annual rent towards
\ntelecommunication towers set up on private lands.\n<\/p>\n
10.\tChapter
\nIX of the Panchayats Act makes provision for  Taxation . Chapter
\nIX is sub-divided into five parts, viz. Part-I: Taxation by the State
\nGovernment, Part-II: Taxation by Village Panchayat, Part-III:
\nTaxation by Taluka Panchayat, Part-IV: Taxation by District Panchayat
\nand Part-V: Procedure of Levying Tax or Fee by Taluka Panchayat and
\nDistrict Panchayat. In the present case the tax is sought to be
\nrecovered by Gram Panchayats, hence the relevant provisions would be
\nthe provisions of Part-II of Chapter IX, which consists of sections
\n200 to 205. Section 200 provides for  Levy of taxes and fees by
\nvillage panchayats ; section 201 provides for  Lump-sum
\ncontribution by factories in lieu of taxes levied by panchayat ;
\nsection 202 provides for  Framing of fees on markets etc. ;
\nsection 203 provides for  Levy and Collection upto twenty five
\npaise as cess on every rupee of land revenue ; section 204 provides
\nfor  Power of taluka panchayat to increase taxation of panchayat ;
\nand section 205 provides for  Recovery of cost of watch and ward .
\nOn a perusal of the provisions of Part II it is apparent that, in the
\nfacts of the present cases, the relevant provision would be Section
\n200 of the Act which reads thus:-\n<\/p>\n
 200.
\n Levy of taxes and fees by
\nvillage panchayats. – (1)
\nSubject to any general or special order (including an order fixing
\nthe minimum and maximum rates of a tax or fee) which the State
\nGovernment may make in this behalf, it shall be competent to a
\nvillage panchayat to levy all or any of the following taxes and fee
\nat such rates as may be decided by it and in such manner and subject
\nto such exemptions as may be prescribed, namely
\n:-\n<\/p>\n
a
\n\ttax on buildings (whether subject to payment of agricultural
\n\tassessment or not) and lands (which are not subject to payment of
\n\tagricultural assessment) within the limits of the village;\n<\/p>\n
octroi
\n\ton animals or goods or both brought within the village for
\n\tconsumption, use or sale therein;\n<\/p>\n
a
\n\tpilgrim tax;\n<\/p>\n
a
\n\ttax on fairs, festivals and other entertainments not being a tax on
\n\tpayments for admission to any entertainments;\n<\/p>\n
a
\n\ttax on vehicles, boats or animals used for riding, draught or
\n\tburden, kept for use within the village, whether they are actually
\n\tkept within or outside the village;\n<\/p>\n
a
\n\ttoll on vehicles and animals used as aforesaid entering the village
\n\tbut not liable to taxation under clause (v) of this sub-section;\n<\/p>\n
a
\n\ttax on dogs kept within the village;\n<\/p>\n
a
\n\tgeneral sanitary cess for the construction or maintenance, of public
\n\tlatrines and for the removal and disposal of refuse;\n<\/p>\n
a
\n\tgeneral water rate which may be imposed in the form of a rate
\n\tassessed on buildings and lands or in any other form as may be best
\n\tadapted to the circumstances of any class of cases;\n<\/p>\n
any
\n\tother prescribed tax (not being a toll on motor vehicles or
\n\ttrailers, save as provided by section 20 of the Bombay Motor
\n\tVehicles tax Act, 1958 (Bombay LVX of 1958) or tax on professions,
\n\ttrades, callings and employments or a tax on payments for admission
\n\tto any entertainment) which the State Legislature has under the
\n\tConstitution, powers to impose in the State;\n<\/p>\n
a
\n\tfee on markets and weekly bazars;\n<\/p>\n
a
\n\tfee on cart-stands and tonga-stands;\n<\/p>\n
a
\n\tspecial water rate for water supplied by the panchayat through
\n\tpipes, which may be imposed in any form including that of charges
\n\tfor such water supplied fixed in such mode or modes as shall be best
\n\tadapted in the circumstances of any class of cases;\n<\/p>\n
a
\n\tfee for the supply of water from wells and tanks vesting in it, for
\n\tpurposes other than domestic use and for cattle;\n<\/p>\n
fee
\n\tfor temporary erection, on or putting up projections over, or
\n\ttemporary occupation of, any public street or place;\n<\/p>\n
a
\n\tspecial sanitary cess upon private latrines, premises or compounds
\n\tcleaned by the panchayat agency;\n<\/p>\n
a
\n\tdrainage tax;\n<\/p>\n
a
\n\tlighting tax;\n<\/p>\n
a
\n\tfee for cleansing a cess pool constructed on land whether belonging
\n\tto a panchayat or not’<\/p>\n
a
\n\tfee for grazing cattle on grazing lands vesting in a panchayat;\n<\/p>\n
in
\n\tlieu of any two or more separate taxes specified in clauses (I),\n<\/p>\n
\t(viii), (ix) and (xviii), a consolidated tax on buildings or lands
\n\tor both situated within the limits of the village.\n<\/p>\n
The
\n\tduties and obligation of persons liable to any tax or fee  under
\n\tsub-section (1)  shall  be  such  as  may   be prescribed.\n<\/p>\n
Rules
\n\tmade under sub-section(1) may, interalia provide, –\n<\/p>\n
for
\n\tthe assignment and payment of a part of the proceeds of pilgrim tax
\n\tlevied by village panchayat to a district panchayat or taluka
\n\tpanchayat to such extent and in such circumstances and on such
\n\tconditions as may be prescribed;\n<\/p>\n
for
\n\tlump sum payment of tax on vehicles or animals by persons liable to
\n\tpay such tax.\n<\/p>\n
The
\n\ttax on buildings or lands referred to in clauses (i) and (xxi) of
\n\tsub-section (1) shall be leviable from the owners or occupiers
\n\tthereof:\n<\/p>\n
Provided
\nthat when an owner of a building or land has left the village or
\ncannot otherwise be found, any person to whom such building or land
\nhas been transferred shall be liable for the tax leviable from the
\nowner.\n<\/p>\n
The
\n\tState Government may, by notification in the Official Gazette,
\n\tdirect that the tax upon buildings or lands referred to in clause\n<\/p>\n
\t(i) of sub-section (1) shall not be levied, or shall be levied on
\n\tsuch reduced scale, on all buildings and lands or on any class of
\n\tbuildings or lands situated in an area predominantly populated by
\n\tmembers of Scheduled Castes or Scheduled Tribes.\n<\/p>\n
Any
\n\tperson aggrieved by the assessment, levy or imposition of any tax or
\n\tfee may appeal to the district panchayat within the prescribed
\n\tperiod.\n<\/p>\n
No
\n\tsuch appeal shall be entertained unless the amount claimed from the
\n\tappellant has been deposited by the appellant with the panchayat.\n<\/p>\n
The
\n\tState Government may suspend the levy or imposition of any tax or
\n\tfee and may at any time rescind such suspension.\n<\/p>\n
11.\tUnder
\nthe scheme of the Panchayats Act insofar as village panchayats are
\nconcerned the only provision which empowers the panchayat to levy
\ntaxes is section 200.  A perusal of the provisions of Section 200
\nshows that the same lays down 21 categories in respect of which it is
\npermissible for the panchayat to levy taxes. On a plain reading of
\nthe 21 categories enumerated under section 200, it is apparent that
\nthere is no provision which permits the village panchayat to collect
\nannual rent in relation to telecommunication towers set up on private
\nproperties. Thus, the power to levy and collect annual rent in
\nrespect of mobile telecommunication towers does not flow from any of
\nthe provisions of the Act. As rightly submitted
\nby the learned advocates for the petitioners, the controversy
\ninvolved in the present petitions stands concluded by the decision of
\nthis Court in the case of Reliance
\nCommunications Limited v. Junagadh Municipal Corporation<\/a>
\n(supra), though the same has been rendered in the context of the
\nBombay Provincial Municipal Corporations   Act, 1949 and the Gujarat
\nMunicipalities Act, 1963.\n<\/p>\n
12.\tMoreover,
\non a perusal of the impugned letter\/notices it is apparent that the
\nlevy of annual rent on mobile telecommunication towers on the basis
\nof the height of each individual tower at the rate of Rs.1000\/- per
\nmetre, though not directly based upon the Government Resolution dated
\n11th
\nDecember, 2008 appears to be in the context of the said resolution.
\nThe resolution dated 11th
\nDecember, 2008 issued by the Government of Gujarat, Urban
\nDevelopment and Urban Housing Department provided for levy and
\nrecovery of Annual Permission Fees and Installation Charges on mobile
\ntelecommunication towers in the areas covered under Municipal
\nCorporations\/Municipalities in the State of Gujarat. It
\nis common ground between the parties that Government Resolution dated
\n11th
\nDecember, 2008 was subject matter of challenge in the case of Indus
\nTowers Limited vs. State of Gujarat<\/a> in Special Civil Application
\nNo.1898 of 2009 and other cognate matters. By judgment of even date
\nrendered in Special Civil Application No.1898 of 2009, this Court has
\nquashed the said resolution holding that in absence of any statutory
\nprovision permitting the respondents therein to impose installation
\ncharges and\/or permission fees in respect of mobile towers, such levy
\nwas without authority of law and
\nviolative of Article 265 of the
\nConstitution of India. The ratio of the said decision would also be
\napplicable to the present cases.\n<\/p>\n
13.\tIn
\nview of the above discussion, the petitions succeed. For the reasons
\nstated in the case of Reliance
\nCommunications Limited v. Junagadh Municipal Corporation<\/a>
\n(supra) as well as in the order of even date rendered in Special
\nCivil Application No.1898 of 2009 and cognate matters, these
\npetitions are allowed. The impugned letter\/demand notices which are
\nsubject matter of challenge in the respective petitions are hereby
\nquashed and set aside.  Rule is made absolute in each of the
\npetitions with no order as to costs.\n<\/p>\n
14.\t\tRegistry
\nis directed to place a copy of this judgment in each petition.\n<\/p>\n
\t\t\t\t\t\t\t(
\nD.A. Mehta, J. )<\/p>\n
\t\t\t\t\t\t\t(
\nHarsha Devani, J. )<\/p>\n
hki<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Vodafone vs State on 22 April, 2010 Author: D.A.Mehta,&Nbsp;Honourable Ms.Justice H.N.Devani,&Nbsp; Gujarat High Court Case Information System Print SCA\/2239\/2009 10\/ 10 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 2239 of 2009 With SPECIAL CIVIL APPLICATION No. 2240 of 2009 With SPECIAL CIVIL APPLICATION No. 2060 of […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-135546","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nVodafone vs State on 22 April, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/vodafone-vs-state-on-22-april-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vodafone vs State on 22 April, 2010 - 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