{"id":262119,"date":"2010-11-25T00:00:00","date_gmt":"2010-11-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hutchison-essar-south-ltd-vs-corporation-of-the-city-of-belgaum-on-25-november-2010"},"modified":"2015-03-24T08:01:06","modified_gmt":"2015-03-24T02:31:06","slug":"hutchison-essar-south-ltd-vs-corporation-of-the-city-of-belgaum-on-25-november-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hutchison-essar-south-ltd-vs-corporation-of-the-city-of-belgaum-on-25-november-2010","title":{"rendered":"Hutchison Essar South Ltd vs Corporation Of The City Of Belgaum on 25 November, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">Hutchison Essar South Ltd vs Corporation Of The City Of Belgaum on 25 November, 2010<\/div>\n<div class=\"doc_author\">Author: H N Das<\/div>\n<pre id=\"pre_1\"> \n\n \n\nIN THE HIGH COURT OF KARNATAKA AT \n\nDATED THIS THE 25\"\" DAY OF NovEME'ER&lt;;SR&#039;2~Q..:(}  \n\nB BF ORE\n\nTHE HON&#039;BLE MR. JUSTICE :H.Nf&#039;-NA;G4}3lUR.UI\u00a7AJ&#039; &amp; ASSTS.)\n\nT  &#039;CORPORATION OF THE CITY\n E OF EELGAUM\n  WBEIQGAUM.\n  REPRESENTED BY ITS COMMISSIONER. . RESPONDENT\n\n(By Smt. HEMALEKHA, K.S. ADV.)\n\nJ\\5H&#039;\nI .\n\nS. .\/\n\n\n\nTI-IIS WRIT PETITION PILED U\/A 226 &amp; 227 OE\nCONSTITUTION OF INDIA PRAYING TO QUASH THE\nRESOLUTION No.22? DT.30.08.2003 AT A_NNEXU&#039;RE-._GgAND\n\nw.P.Nos.7I6;&amp;747g-73\/g009   \u00ab\nBETWEEN:   \n\nWIRELESS WTT INEO SERVICES L&#039;i&quot;<a href=\"\/doc\/1138005\/\" id=\"a_1\">D.,'v._ \"\nHAVING ITS OFFICE AT '  \"\nST\" ELOOR, S.I.R.PRIMUS, _\n\nNo<\/a>.1, INDUSTRIAL LAYOUT, E' _ V'\n\n7\"?\" BLOCK, KORAMANGALA',\"\" -.  \nBAN(3ALORE---560 095,')-_ __  .  \nREPRESENTED BY ITS LEGAL vIIEA_DSC'-.  \" \nSHRIM.S.GAUTHAM     'PETITIONER\n\n(By Sri. VZJ4Ai$'A\u00e9I1SH,AI\\ff\u00a3A:R_,:SR,COUI\u00a7E'SEL EOR\nM\/S G'URII-RA'}\"&amp; ,A'sj:3;.TS--.I_  \" '\n\n_I_. ;S'I'ATE OE KARNATAKA\n\n.. \"By._II'S_ CHIEF SECRETARY\n\nURBAN' DEVELOPMENT DEPARTMENT\n'I M;'S,_BUiLD'ING, BANGALORE.\n\n .l3IRF:CTOR\n DIRECTORATE OE MUNICIPAL\nADMINISTRATION, PODIUM BLOCK,\n\n A AMBEDKAR VIDBI, BANGALORE.\n\n 'CIIIEP OFFICER\n\nTOWN MUNICIPAL COUNCIL\nLIN AGSUGUR,\nGRAICI-IUR - 584 122.\n\n\u00bb~.__\u00a7'~--\n\n\ufb02.\n\n\n\n4. THE SECRETARY\nGOKARNA VILLAGE PANCHAYATH\nKUMTA.\n\n5. THE CHIEF OFFICER\nTOWN PANCHAYATH\n\nBEELAGI.   iv ';';RESp\u00a7)N;3.1:3NTTS\":\u00ab\n\n(By Sn I&lt;.S.MALLIKARIUNAIA_E, OPEOR R--1v&#039; &#039;\nR-3 SERVED  &quot; ._   \nSri I-IEGDE, NEERALGI &amp; PATIE, ADV-S.fEOR R-4\nSn D.S.HOSMATH3- ADv.,IEEORv--R45S.S) &quot;- \n\nTHESE WRIT PETITIONS ARE FILED ,U\/A 226 &amp; 227 OF\nCONSTITUTION % OF INI)1&#039;A-.PRAYING  &#039;DECLARE THAT\nTHE MUNICI.P.A&#039;LI-.AUTHORI_TI.ES\/.ESQCAL BODIES HAVE NO\nAUTHORITYTQ111&#039;\u00a3\/1,\/\\1\u00a7E A;_FISC\/XL &#039;DEMAND IN RESPECT OF\nTELECOMM U_N,I&#039;cATIOINfAA.__VTOWERS  INSTALLED BY THE\n\nPETITIONER AND E&quot;Tc..,  ._\nE F F&#039; &#039;w.P,I\\fos.7*I.\u00a73\u00ab  7.487-92_\/_2009 (LB-RES)\n\nBETWEEN&#039;: . F  E&#039; \n\n  \n\n  I &#039;VI,AK1LSQU&#039;\u00ab4&#039;sRE\n 1 #56; ,ABv)5N&#039;NERvG-HATTA ROAD\nF&#039;  560 029.\n\nRE&#039;PRES.EI~&lt;siTED BY ITS LEGAL EEAD\nSEISHRINATH. .PETITIONER\n\n A (By Sr}: .\\\/IJAYA SHANKAR, SRCOUNSEL FOR\n. _ (M\/S OURURAJ &amp; ASSTS.)\n\n=-,__\n\nJO\n\n\n\nE. STATE OF KARNATAKA\nBY ITS CHIEF SECRETARY\nURBAN DEVELOPMENT DEPARTMENT\nMSBUILDING, BANGALORE.\n\n2. THE DIRECTOR \nDIRECTORATE OF MUNICIPAL&quot;-\u00ab __\nADMINISTRATION, PODIUM BLOCK;\n\nAMBEDKAR VIDHI, _BANGALQRE.&quot;&#039; I\n\n3. CHIEF OFFICER   \nMUNICIPAL COI\\\/IMITTEE_ I I \nKUMTA, NORTH _KAN&#039;I$.?ADFAf3&#039;\u00bb \n\n4. CHIEF OFFICER H\n\nMUNICIPAL     &#039;I \nULLAL-A, D.AKSIgI_IN4A-.IKANI*JADA, I\n\n5. MIINIICRIRAL C(3MMIS&#039;sIO&#039;NE&#039;RRR \nCITY MUNICIPAL C.Q&#039;U.,NCiL\n\nRAICHUR. &#039; -  V&#039; ...RESPONDENTS\n(By Sri KIISIA\/1ALIIIKA.RI}UI\u00a7lAIAH, GP FOR R-I\n; R. 2: TO 4&#039;-AREISERVED\n&quot;&lt;.S:;1i._OSMAHE&#039;sH...A_.DV., FOR R-5)\n\n I f  _ WRIT PETITIONS ARE FILED U\/A 226 &amp; 227 OF\n ._Cf)&#039;_NS&#039;Tl&quot;f&#039;.IJ&#039;FlON OF INDIA PRAYING TO DECLARE THAT\nTHE MUNICIPAL AUTHOR1TIEs\/ LOCAL EODIES HAVE NO\n\nAUTHORITY TO MAKE A FISCAL DEMAND IN RESPECT OF\nTELECOMMUNICATION TOWERS INSTALLED BY THE\n\nI   ~RRE.TIT&#039;IONER AND ETC.\n\nI\\___:\u00a7&quot;*\n\n\n\nW.P.N0s.7l64 &amp; 7485-86\/g009 (LB-RES)  Q\n\nBETWEEN:\n\nVODAFONE ESSAR SOUTH LTD,&#039;  .\n\nPREsTIGE BLUE CHIP  \n\nGROUND FLOOR, BLOCK I,\n\nNo.9, HOSUR ROAD, &#039; ~\n\nBANGALORE560 029.\n\nREPRESENTED BY ITS\n\nHEAD -LEGAL ,   --     \n\nSHRI SANJIT NAGARKATTI.&#039;._   V_..PETITIONER\n\n(By Sri. VIIAYA.ASHANVKIAR.}sR.--CO,UN&#039;sE,L&#039;FOR\n\nM\/S GURURA5-.&amp; AssTs&#039;..~&#039;)   \n\nAND:\n\n1. ST:&#039;A_TE,&#039;OF  E\nBY ITS PR1NICIPAL.,,sECRETARY\nM.S.BU&quot;lLD\u00a3NQ, BANGALORE.\n\n -  _ 2..&#039;fiFH,FIv.DI,RECa1*OR .... .. -\n\n_ 3 &#039;DIRECTORATE OF MUNICIPAL\n&quot;ADM1NI&#039;STRATION, PODIUM BLOCK,\n\n&#039;-&#039;_,1AMBE.DK.AR&#039; VIDHI, BANGALORE.\n\n3.&quot;&quot;--MUNICI&#039;PAL COMMISSIONER\nCITY. MUNICIPAL COUNCIL\n\n ~ : ,_BIwIADRAvATII1. ...RE-SPONDENTS\n\n&#039;.:(B3\/sn I&lt;;.s.IvIALLII&lt;ARIIINAIAII, GP FOR R-I &amp; 2\n\nR~3 SERVED)\n\nc-&#039;&quot;&quot;\n\n\n\nTHESE WRIT PETITIONS ARE FILED U\/A 226 &amp;I227 OF\nCONSTITUTION OF INDIA PRAYING TO DECLA&#039;RE&quot;&#039;\u00ab.T&#039;E{AT\nTHE MUNICIPAL AUTHORITIES\/&#039; LOCAL BODIES.  NO\n\nAUTHORITY TO MAKE A FISCAL DEMAND  RESFE&#039;cTf*O,F&#039;I~,\nTELECOMMUNICATION TOWERS 1N&#039;STAI.,.LE:)&#039;-.T3\u00aby_ THE, \n\nFETITIONER AND ETC.   ._ H   _\nW.P.Nos.716S &amp; 7474-8&#039;4\/200_9,rIfivE;I{E;s)   T\n\nB ETWEEN:\n\nI. RELIANCE COMMU1\\IICATI&quot;ION,_,LII\\}HTED \nHAVING ITS OFFICE AT I:IO.I?\u00a79\/2,&#039;=--f&#039;\u00ab 1\n&quot;R&quot; COM HOUSE, 4&quot;&#039; FLOOR&#039;,    , \nHESSARGHATTA CROSS, 87*? ML&#039;.  &#039;I &#039;\nTUMKUREEIAD, PEENYA,   &#039;j_ \nBANGAI.OREf:g_.56@ :05&#039;\/:.._ ., 3  \n\nREFR&#039;ESENTE&#039;T3; BY&quot;IT&#039;S &#039;LEGAL HEAD\nMT. GOU&#039;T&#039;AM.,B&#039;QSE.._  _ --\n\n2. RELIANCE INFRATELLIMITED\nHAVING ITS OFF1r:E AT No.39\/2,\n COM HOUSE, 4&quot; FLOOR,\n &quot;IIESSAROHATTIAI CROSS, ST&quot; MILE,\n\n ~. I, *TU&#039;IvIIARTIyI_EI~IT\nM.S.BUILDBIO,_V   '\nBANGALORE. ' ., '\n\n2. THE DIRECTOR  . V' _\n\nDIRECTORATE OE',MuAN_C.HAYAT\"=\nHOSPETETA_LUIi:,;V,.,.,.'   \n\n 1  'T 3   \" RESPONDENTS\n\n(BY SR1. I&lt;_;,S:MALEII&lt;VARI&#039;I;NAIAII, OREOR R1\nR2, 5,6, 7,&quot;&amp;.,S3SERi&#039;y&#039;ED  _ \n\nSR1&#039; &#039;D,,C.IAOAD1SE,, &#039;A.Dv.._EOR--R_3\n\nSRI B.K..MAN&#039;JUNA&quot;I*H,&quot;ADV,., EOR R4)\n\n_   THESE WRIT I\u00bbETITIONS ARE FILED U\/A 2.26 &amp; 227 OF\nCONSTITUTION, OF INDIA PRAYINO TO DECLARE THAT\n\nI &quot;  TEE I~,gIIINICII3AI;&#039;IAUTHORITIESI LOCAL EODIES HAVE NO\n, &#039;A,EL&#039;TIIORIT&#039;Y._TO MAKE A FISCAL DEMAND IN RESPECT OF\n &quot;&#039;TELE.CQ1V\u00a3_1\\k1.EJNICATION TOWERS INSTALLED BY THE\n\n~.P&#039;EfIiITIOI:IER,,&#039;AND ETC.\n\nW.P.N0s.8133-8134\/2009 (LB-RES)\n\n AIRCEI. LIMITED\n__?N&#039;O\\\/EL TEAM BUILDING\nI # 10, 2&quot;&quot; FLOOR, I00 FEET ROAD,\n\nRING ROAD, B.T.M. I&quot; STAGE,\n\nIx?&quot;\n\n1...\/&#039;\n\n\n\n$0\n\nBANGALORE \u00abM 560 068.\nREPRESENTED BY CIRCLE B&#039;US1NESS\nHEAD Mr. VINAY CHANDHOK. ..PETiTiONER\n\n(By Sri. VIJAYA SHANKAR, SRCOUNSEL FOR\nM\/S GURURA} &amp; ASSTS.)\n\n1. STATE OF KARNATAKA\nBY ITS CHIEF SECRETART .   _\nURBAN DEVELOPMENT DEP&#039;ARTMEN&quot;f-V_  &#039; \nM.S.BUILDiNG, BANGALOREV&#039; _  \n\n2. THEDIRECTOR  _   \nDIRECTORATE OF MUNTCTRAL   .\nADMINTSTRATION, VpODA:UM13LOcR,~\u00bb~ ~ \nAM BEDKAR TWDHQ; BANGALORE.&quot; \n\n3. THE S_E.CRETAR;Y  I\nV1L!,Af_}E, RANCHTAYATR\nGOPALA, TARIKERETALUK\nCHIKKMAGAL--UR--._DiSTRICT.\n\n &quot;  _ 4;-if i&#039;THE.:sEcRETA&#039;R--&quot;*:\u00ab *\nV  VI_LLACfE,PANC_HAYATH\n&quot; _ &quot;RAL.1N\u00bbG&#039;A=NAHALL1NAGAMANGALA\n\n ._jTALU_i&lt;:, MANDYA DESTRICT. ...REsPONDENTs\n\n(Ry snfR.s;&#039;MALL1KAR3&#039;UNA:AH, GP FOR R-1\n&#039;R--2i&amp; 4 ARE SERVED\n\nA &#039;A  sriAsHOI&lt;_N.NAYAR, ADV., FOR R-3)\n\nTHESE WRiT PET&#039;ITiONS ARE FILED U\/A 226 &amp; 227 OF\n\n_fCONsT1TUT1ON OF INDEA PRAYENG TO DECLARE THAT\nTHE MUNICEPAL AUTHORITIESI LOCAL BODiES HAVE NO\n\nAUTHORITY TO MAKE A FISCAL DEMAND IN RESPECT OF\n\naw\n\n\n\nTELECOMMUNICATION TOWERS INSTALLED BY THE\nPETITIONER AND ETC. \n\nW.P.12368\/;009(LB-RES)\n\nBETWEEN:\n\nXCEL TELECOM PRIVATE LIMITED H\nA COMPANY REGISTERED UNDER TIIER. \nCOMPANY ACT, 1956, HAVING ITS} &quot;\nREGISTERED OFFICE AT sUITE_I7I_ A\n\n17&quot;&#039; PLOOR, ATLANTA BUILDING\n209,NAR1MAN POINT,   v\nMUMEAI _ 400 021 V_   &quot;  _ \nAND HAVING ITS REGIONALI_O&#039;P*IfICEI&quot;I  &#039;  I\nAT NO.3C-432, IST STAGE,&quot;!1.T&quot;&quot; BLL{)C.&#039;K, &quot; I  _ \nHBR LAYOUT? _BANGALORE-T560943 I  &quot;\nREPREsENTED&#039;EV ITS. SC)&#039;U&quot;&#039;1&quot;H&quot;ERN--.&quot;* A \nREGIONAL&quot;HE__AD.,.&#039;1,T&#039;.CQL.AN.i&#039;L-SOOD\n\nAGED&#039; &#039;ABOUT ST  AZRS\n\n    A A ..PET1TIONER\n(BY COL.3HUPIND_ER.sIIIJ,GII, ADV.)\nAND; A A S A\n\nI If &#039;:FHE.:COMMI:SS&quot;I&#039;GE&lt;IER\n\n 1&#039; &#039;C_IT&quot;{_MLjN1C.IPAL COUNCIL\n  &#039;&quot;CHAMARAJANAGAR--57 I 3 I 3\n\n&#039;2.._1&quot;STA.TEC:&quot;(;.II5 KARNATAKA\n\nREP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT\nURB&quot;AVN&#039;3~DEVELOPMENT DEPARTMENT,\n\n &quot; &#039;V&#039;I.KASA SOUDHA\n*  VEANGALOREASEG 001.\n\n (BY M\/s. NAGARAIAPPA &amp; AssTs. FOR RI\n\n..RESPONDENTS\n\nSR1 KSMALLIKARJUNAIAH, HCGP FOR R2)\n\nr..___(&#039;\\.\n\n(7.\n\n\n\n    12363-@099  &#039;9\n\n7163\/2009 &amp;\n7487-92\/2009\n\n7164\/2009 &amp;\n7485-7486\/2009\n\n7165\/2009 &amp;\n7474-84\/2009\n\n8124-8132\/2009: .\n\n,.&quot;s133-s1-3472009  ,\n\nNIL\n\nEl\nE2\nE3\n\nG1\nG2\nG3\nG4\nG5\nG6\nG7\nG8\nG9\n\nE19&#039; 1.. \n\nEl \n\nNEL\n\n18.2.2009\nI8.2.2009\n18.2.2009\n\n26.&#039;2..2009_9 ;.\n\n04.232009 &quot;\n\n _18.2.20r_)9&#039;~\n--..,,1&quot;8._,2.2009  V\n\n13.2.2009\n\n,,~--1~3..*2.2009\n._ 1,8..2.2oo9~-2.,\n  .\n<\/pre>\n<p id=\"p_1\">V .1 8&#8230;2.2&#8217;0~09&#8242;<br \/>\n.18..2&#8242;.&#8211;2009 &#8216;<br \/>\n _1&#8217;s..2&#8242;.&#8217;20C9~&#8217;<br \/>\n _ &#8216;l__8:2.2009<\/p>\n<p>9 &#8217;21&#8243;1&#8217;3;2:.2009<\/p>\n<p>91822009<\/p>\n<p>25.2.2009<\/p>\n<p>29.01.2009<\/p>\n<p>16.3.2009<\/p>\n<p>04.03.2009<\/p>\n<p>22.01.2009.\n<\/p>\n<p id=\"p_1\">\n<p>  1 ,23%,&#8217;@3&#8217;9.t_ 5<br \/>\n , j &#8220;-4,3-1.,,&#8217;852.&#8217;- ._ <\/p>\n<p>1 30,45 3\/-\n<\/p>\n<p id=\"p_2\">    1,532,024\/&#8211;\n<\/p>\n<p id=\"p_3\">1,130,630\/\u00ab~<br \/>\nI ,29,268\/~<br \/>\nl.,22,508\/-\n<\/p>\n<p id=\"p_4\">1,30,154\/\u00ab~<br \/>\n2,3 &#8216;1 ,9\u00a71\/&#8211;\n<\/p>\n<p id=\"p_5\">1,28,&#8217;748\/&#8211;\n<\/p>\n<p id=\"p_6\">50,000-\n<\/p>\n<p id=\"p_7\">85,980\/-\n<\/p>\n<p id=\"p_8\">32,000\/-\n<\/p>\n<p id=\"p_9\">50,000\/-\n<\/p>\n<p id=\"p_10\">7,500\/-\n<\/p>\n<p id=\"p_11\">25,000\/&#8211;\n<\/p>\n<p id=\"p_12\">50,000\/~<\/p>\n<p>*  -.,25.0Q0\/&#8211;, j<\/p>\n<p>=  .. 25,008\/.g<br \/>\n . 2,&#8217;39,244\/&#8217;&#8211;=<\/p>\n<p>&#8220;&#8221;._&#8217;89,~826\/\u00ab<\/p>\n<p>2&#8242;;&#8217;\u00ab\u00ab._Peti.\u00a3i(;n\u00e9fs contend that {hey have obtained license from the<\/p>\n<p>Dajiarllnent  Teiecommtlnicaiions, Ministry of Communications,<\/p>\n<p>GQVe,1}h&#8217;1&#8217;1aehl of India under the lndian Telegraphic Act to provide<\/p>\n<p>(,\/7&#8242;&#8221;&#8216;&#8221;NN<\/p>\n<p>infrastructure support and assistance to teiecom service providers. terms<\/p>\n<p>of the license, petitioners are establishing {ClBCOFFIITIU\ufb02iCa[iOHi~&#8217;\ufb01eiWQlfi(V.:&#8217;QITll_i.p<\/p>\n<p>as a part of it, they are erecting and instaiiing base&#8221;tran&#8211;sfreceiyer &#8216;<\/p>\n<p>stations\/telecommunication towers aii over the State of&#8217;:K&#8217;arna&#8211;:.akaMand&#8217;<\/p>\n<p>within the limits of various local bodies. Petitioners erecting; and <\/p>\n<p>instaiiing the towers on private  aufterll necessary<br \/>\npermission by way of lease or   Since<br \/>\nthe local bodies are creating   in the matter of<br \/>\nerecting towers by   certificate, iieense,<br \/>\npermission etc,   of Karnataka for a<br \/>\ngeneral direction to.&#8217; Reacting to the request of the<br \/>\npetitioners and Karnataka issued a Circular on<br \/>\n2.352005 perrriitiiing iltheinylito instaii and erect the towers subject to the<\/p>\n<p>foiiowing .c011d_itio11-S  \\ .,,.\n<\/p>\n<p id=\"p_13\"> (i)  ensure safety of the structure and upon which<\/p>\n<p>the toweryis erected and also the stability of the tower itself<\/p>\n<p>Tliieponipanies shall be bound by any levy imposed by the local<\/p>\n<p>J .\n<\/p>\n<p id=\"p_14\"> V  (iiill  companies shall be responsible for the safety of general public.<\/p>\n<p> &#8216;<br \/>\nfl<\/p>\n<p id=\"p_15\">(iv) The companies shall abide by all the applicable Rules&#8221;.oand<\/p>\n<p>Regulations.\n<\/p>\n<p id=\"p_16\">3. Despite this general Circular dated  <\/p>\n<p>Government of Karnataka, the local bodies\/respondyepntjs are&#8217;:issui1ig.d.eniand&#8217;<\/p>\n<p>notices as stated above to pay license fee\/&#8217;tax\/charges\/Cessyetc; <\/p>\n<p>by this action of the respondents and localllboldies_,u  aresbefore this<br \/>\ncourt. I I R l<\/p>\n<p id=\"p_17\">4. Sri Vgjayshanltar,  the petitioners<br \/>\ncontend that under the    Act licenses are<br \/>\nissued in l&#8217;avo_tir  collecting necessary license fee.<br \/>\nTherefore, the  to pay any other fee or license<br \/>\ncharges toypgjthle local bodies\/1&#8217;es__3ondents under the provisions the three\n<\/p>\n<p id=\"p_18\"> &#8212;   KMQC Act and Panchayathraj Act. Under<\/p>\n<p>the provisiions Acts, respondent ~ local bodies can only levy<\/p>\n<p> property  in.V.re&#8217;spect of land and \u00e9uildings and as such they are not<\/p>\n<p>yentitliedrt to collect any fee\/tax or cess from the petitioners for erecting<\/p>\n<p> tel.econ1rniunicatio1i towers. The demand of respondent local bodies is<\/p>\n<p> i  therefore contrary to the provisions of the Acts referred to above. It is<\/p>\n<p>&#8216;-&#8220;-._..\n<\/p>\n<p id=\"p_19\">&#8216;xi<br \/>\ni7<\/p>\n<p>16 !<\/p>\n<p>contended that the power to levy tax under the provisions of the above three<br \/>\nActs is traceable only to <a href=\"\/doc\/77052\/\" id=\"a_1\">Article 246<\/a> of the Constitution of India&#8217;<br \/>\nentry 49 of Li.st&#8211;ll of VII schedule which deals with  .<br \/>\nbuildings. The said entry under <a href=\"\/doc\/237570\/\" id=\"a_2\">Article 24v.6~<\/a>do._notli<br \/>\nLegislature to impose tax on <\/p>\n<p>contended that the impugned deinandintitices <\/p>\n<p>Reliance is placed on the followmg decisvior.s\u00a7g_&#8221;&#8211; _ iii&#8217; <\/p>\n<p id=\"p_20\">1) 2010(2) ..C::,ij:ai&#8217;at Law I\u00a7e_porter&#8217;~:l&#8217;?3O &#8220;\\rt~.1&#8243;&#8216;;51(2)<br \/>\nlnduspffowetesi Ltd, Vsf i.State_4_ofi.G&#8217;uja1&#8217;at&#8221;&amp; another<\/p>\n<p id=\"p_21\">ii) Nit ism sc\u00a5;2&#8217;e3s\u00bb_f-\n<\/p>\n<p id=\"p_22\">&#8216;:VAhmeda&#8217;|3adaUrban\u00abDevelopment Authority Vs.<br \/>\nSharadkurnar lf&#8217;a.yanti&#8217;i&#8217;c!irr;.ar Pasawalla and others.<\/p>\n<p> &#8216;Per conltra,_Vlle.arneci counsel for the respondent local bodies<\/p>\n<p>c&#8217;ontend\u00ab.that_the telecornrnunieation towers erected and installed by the<\/p>\n<p>petitione1&#8217;s,.are v.ii&#8217;thing;.the ambit of the word &#8216;Building&#8217; as defined under the<\/p>\n<p> provisions of&#8221; three Acts. Therefore, the respondent &#8212; local bodies are<\/p>\n<p> competeiitpp to levy tax on the telecommunication towers erected and<\/p>\n<p> _&#8217;i&#8217;nis&#8217;tall.f:dl within the limits of the local bodies. Respondents justify the levy<\/p>\n<p>V  A oftax under the impugned demand notices.<\/p>\n<p>\ufb02<\/p>\n<p id=\"p_23\">6. Heard arguments on both the side and perused the entire writ<\/p>\n<p>papers.\n<\/p>\n<p id=\"p_24\">7. <a href=\"\/doc\/1405898\/\" id=\"a_3\">Article 265<\/a> of Constitution of India specifies thatino  hick it <\/p>\n<p>levied or collected except by authority of law?   <\/p>\n<p>Legislature of a State to enact law authorising the tpanchaya.tl1svi&#8217;to levy&#8221;and&#8217;<\/p>\n<p>collect taxes, duties, tolls and fees. So  <a href=\"\/doc\/237570\/\" id=\"a_4\">Article&#8217;24t3;<\/a>X enipowers the<br \/>\nState Legislature to enact the lawas-:th(:&#8211;?rising&#8217;th.eeMunicipalities to levy and<br \/>\ncollect taxes, duties, tolls and  &#8216;-,T&#8217;nt.e ;Go&#8217;vevrnrnfent&#8221; of Karnataka had<\/p>\n<p>enacted the Munie._i:palii7tie_\u00a7;   Act, l9&#8217;76 and the<\/p>\n<p>Panchayathraj Act, l993.\u00ab.._ Under these. three Acts necessary provisions are<\/p>\n<p>made for levy oftaxes, l&#8217;ees&#8217;;&#8221;cess&#8221;&#8216;etc.&#8217; Provisions are also made for issue of<\/p>\n<p>licenses. V,  rp1*0visi&#8221;on.stunder these three Acts do not specify authorising<\/p>\n<p> the local under these three enactments to levy and collect the annual<\/p>\n<p>perinissirons&#8217;  and\ufb02nstallation charges in respect of mobile tele~<\/p>\n<p>t &#8216;V&#8217;comrntntipcatiovn.towers. Further the provision under these three Acts do not<br \/>\n~ \u00abspecify thatvthe cellular companies are required to obtain licenses and<br \/>\n \u00abpe&#8221;r:nissio&#8217;n_s for providing telecorn service. In the absence of any such<\/p>\n<p id=\"p_25\"> -..a:uth0r%ity under these three enactments, the local bodies are barred from<\/p>\n<p>a&#8221;*&#8221;&#8216;&#8221;\n<\/p>\n<p id=\"p_26\">\n<p>levying and collecting any fee or installation charges on petitioners and<\/p>\n<p>other cellular companies for providing telecom service.<\/p>\n<p id=\"p_27\">8. It is not in dispute that the petitioner.s_l_&#8217;arVe&#8217;,i_ii&#8217;egister&#8217;ed_7..<\/p>\n<p>infrastructure provider category&#8211;I. with the G_overntneiit..gofl_l&#8217;ndia&#8211;,..<\/p>\n<p>of Coirirnunications and IT, Department of TelecomirztiiiicationsZ}underg<\/p>\n<p>Section 4 of the Indian Telegraphic Act.  G_overn&#8217;me_nt&#8217;of India has also<br \/>\nissued registration certificates nr.d.e&#8217;r the Indian&#8217;?Ifele&#8217;graphic Act, i885 to the<br \/>\npetitioners to operate (3.6llUl.ZlI&#8217;vgiTlOi_):iiC &#8216; telepho&#8217;1i,el  in Karnataka<\/p>\n<p>Telecorn Circle servilce. is onl&#8217;the..sltrength of thecertificates issued under<br \/>\nthe Tele.graphic\u00b0&#8217;A.ct;y theifiijpetiltiotners are&#8221;&#8216;*erecting the mobile towers in<br \/>\ndifferent parts of theCountryl&#8217;inctl_.uding the State of Karnataka for<\/p>\n<p>providingtcellular&#8221;~rnobile]_ telephone services. Therefore, the petitioners<\/p>\n<p>fnecd not&#8230;requ-ire to obtain*ar1&#8217;y license or permission from the respondent<\/p>\n<p>local :V1QQuCii\u20ac$l&#8217;l&#8217;\u00bb.E)OE&#8217; l&#8221;gro*,{idi.ng and operating telegraph services. Even<\/p>\n<p>it  otherwise, the. proyisions under these three enactments though provide for<\/p>\n<p>\u00bb ..fjv\u00bb&#8217;v&#8221;O__l3t&#8217;a.ining license or permission in respect of the areas specified in the<\/p>\n<p>&#8220;schagdule\ufb02nentioned therein, they do not provide to obtain license or<\/p>\n<p>&#8216;:&#8221;p.erinilssion for providing and operating telegraph service. Therefore, the<\/p>\n<p>  petitioners who have already obtained the registration certificates under the<\/p>\n<p>\\<\/p>\n<p>v-&#8230;__f-\n<\/p>\n<p id=\"p_28\">\n<p>l9<\/p>\n<p>Telegraphic Act need not require to obtain any license or perniissiohfrom<\/p>\n<p>the respondent\u00bb local bodies for providing and operating telegraph&#8217;  V<\/p>\n<p id=\"p_29\">9. <a href=\"\/doc\/587271\/\" id=\"a_5\">Section 94<\/a> of the Municipalities Act proyidersyfor  of tax  A<\/p>\n<p>on building or vacant land or both situatedwit&#8217;hin}the\u00bb lkrlunicipalpiareai;<\/p>\n<p><a href=\"\/doc\/410099\/\" id=\"a_6\">Section 2(3)<\/a> of the Municipalities Act defines the sword  as <\/p>\n<p>&#8220;Building&#8221; includes a  by()1.zthho1rseji stable,<br \/>\nlatrine, urinal, shed, h;t_;&#8217;;&#8221;t~,t.,,-a[,&#8217;;i vieirahdayhg\ufb02xecl ipAlaVtf()rn2,<br \/>\nplinth, doorstep, staircase   ();tier*&#8217;_\u00bb structure,<br \/>\nwhether of   or any other<\/p>\n<p>material ivI1at,t&#8217;c&gt;e1ier,_&#8211;bu:t a&#8221;o_es r1()t_&#8217;im;f{arle a&#8221;15ortai)le shelter.<br \/>\nSection&#8212;-l&#8211;~8.l__ t&#8217;oa_l92*o_f,the_lV\u00a3uiiicipalities Act deals with the power of<br \/>\nMunieipalityto regulate pconsitruction &#8216;of buildings.<\/p>\n<p>l0._ . _ So alsop_Seeti,onA&#8217;l._i)3*~*of the KMC Act specifies the levy of tax<\/p>\n<p>1-ion&#8221;o.i.1ildiin;gs ior vacant lhnd&#8217;s&#8221;or both situated within the city. <a href=\"\/doc\/1832524\/\" id=\"a_7\">Section 2<\/a>(1-<\/p>\n<p>ofbthe defines the word &#8216;Building&#8217; as under:<br \/>\n&#8216; uilditz  he! an&#8217; e s. &#8212;\n<\/p>\n<p id=\"p_30\">y S&#8217;  house, (,)lH&#8217;&#8211;h()ltS\u20ac, stable, prz&#8217;v3,=, shed, hut, wall,<br \/>\n, ire}&#8221;,&lt;ar1dc:I1., fixer! platform, plinth, doorstep and any other such<br \/>\n .s&#039;trueIure, whether of masonry, bricks, wood, mad, ;i_1e;t_a&quot;[ or<\/p>\n<p>any other material whatsoever.\n<\/p>\n<p id=\"p_31\">(underline is mine}<\/p>\n<p>Further Section 295 to 321 of the KMC Act deals with the power to<\/p>\n<p>regulate construction of buildings.\n<\/p>\n<p id=\"p_32\">1}. Similarly, Section I99 of the :l%Z&#8217;a&#8221;rr1a.t.akai_:  Act it<\/p>\n<p>specifies levy of tax upon the buildingsand  of&#8221;<\/p>\n<p>defines the word &#8216;Building&#8217; as under:\n<\/p>\n<p id=\"p_33\">r\u00abBm&#8217;;dl-Hg\u00bb i,.1C[m-mg. as 5;&#8221;mh(;iise,ii&#8221;&#8216;.:2itt&#8211;l2ciese&#8217;; suzble,<br \/>\nshop, stable, warehouse,ii&#8217; iv'(1i&#8217;k{s!1()Vpi,::v  slzecl, km&#8217; or<br \/>\nother enclosure i&#8217;whetI1e:&#8221;&#8221; Vc2.i1_&#8217;=r,1_  clwelling or<br \/>\notherwise   .c:*i()tii;r)i:~.wizcI wall, fencing,<\/p>\n<p>verandah, j2lcztfii&#8217;r*;:1,. pfir1tli&#8221;r,&#8211;ir;r)r;s&#8217;\u00a3ep CliI&#8217;I\u00bb!_.&#8217;1&#8242; the like;<\/p>\n<p>Sectiori-65 \u00abspeci.fie:iCthe&#8217; vpoW.er..to regulate the erection of buildings.<\/p>\n<p><a href=\"\/doc\/703514\/\" id=\"a_8\">Section 66<\/a>. _specifiesgVithat&#8217;;.no&#8217;=_person shall without permission of Gram<\/p>\n<p>I-iPar&#8217;1ehaya.tiiinstallwin any &#8216;premises any machinery or manufacturing plant,<\/p>\n<p>driwi&#8217; by V any&#8221;powei=si.et&#8217;c.. .\n<\/p>\n<p id=\"p_34\">j 12.  reiidingoi&#8217; the provisions in the <a href=\"\/doc\/1986722\/\" id=\"a_9\">Municipalities Act<\/a> and the KMC<\/p>\n<p> iAicots.speci.fies the word &#8216;Building&#8217; includes a structure made out of metal or<\/p>\n<p> __other&#8221;\u00a7mate1&#8217;ial whatsoever. Further Section 66 of the Panchayathraj Act<\/p>\n<p>V  _ iispeci1&#8217;ies that no person shall install the machinery on any premises without<\/p>\n<p>,\/\/N&#8221;\n<\/p>\n<p id=\"p_35\">\n<p><span class=\"hidden_text\" id=\"span_1\">21<\/span><\/p>\n<p>permission of the Gram Panchayath. Petitioners in order to provide cellular<\/p>\n<p>mobile telephone services are constructing metal towers. The _ereictioii. of<\/p>\n<p>these metal towers cornprises installation of commun.ication&#8221;&#8211;[t&#8217;ower&#8211;s; <\/p>\n<p>installation of shelter and a diesel generatorsetattached&#8217;Vtovijt; liivariablyilii<\/p>\n<p>these transmission towers are erected over&#8217;*residenitiali,&#8217;rc&#8217;ornr1&#8242;:ereiial.Hand<\/p>\n<p>industrial buildings, vacant lands etc.&#8211;.._Thereforie,,_they evreetijonwiofi these&#8217;<\/p>\n<p>communication towers falls within thQ&#8217;C&#8217;i&#8217;\u20acl;lilil.tli(J\u00a5l of tlievword &#8216;Building&#8217;<br \/>\nspecified under the provisions  the, .i\u00a5&#8217;tl&#8217;iree:&#8217;  referred to above.<br \/>\nWhenever a person e_re-its a_rnetfal tower within_the limits of the City, Town<\/p>\n<p>or l\\\/i.unicipality=i&#8217;l  Grain  _are required to secure<\/p>\n<p>permission\/licensed  local body. On completion of<br \/>\nerection of towei\u00e9, local body is entitled to levy tax on it.<br \/>\nv4&#8217;Therei&#8217;orB;i&#8217;:ithe&gt;.petitioiie.rs:  are erecting towers within the limits of the<br \/>\n  .ireq.iiired to obtain perrnission\/license and liable to pay<\/p>\n<p>taxes*!:o&#8217; the cont:&#8217;e&#8211;rned &#8216;local. body.<\/p>\n<p> A 13. ii  company by name M\/s. Reliance lnfratel Limited<br \/>\nA  the Bruhat Bengaluru Mahanagara Palike (for short &#8220;BBMP&#8217;)<\/p>\n<p>&#8220;life-r,Vp.eriniss_ion to establish a Base Transceiver Stations comprising erecting<\/p>\n<p> metres communication tower, installation of a shelter and a diesel<\/p>\n<p>&#8216;\\<\/p>\n<p>aw<\/p>\n<p>IN)<br \/>\nIQ<\/p>\n<p>generator set at No.63 and 64. 1 Main, Upkar Layout, Whi&#8211;t&#8217;efgield,<\/p>\n<p>Bangalore&#8211;66. The residents of Upkar Layout complained <\/p>\n<p>opposing the erection of mobile tower in that area on thelggrouindiithat  i&#8217;<\/p>\n<p>would cause serious health hazard and rad.iatiion poillution in the &#8216;r_es{id&#8217;entia&#8217;i.<\/p>\n<p>area. Consequently the BBMP referred thel&#8217;-matter to,.ICen&#8217;tral &#8216;Power&#8217;,<\/p>\n<p>Research Institute for furnishing their ()pl\ufb01i_(l)iiIi on he&#8217;alth&#8221;&#8216;t:aZarlG_ aspects of<\/p>\n<p>erecting a communication the reportiroin CPRI,<br \/>\nthe BBMP issued an endorsementlnot._toli_pr-\ufb01igceediviiwiiltitthe installation and<br \/>\ncommissioning of  &#8216;endtirsement issued by the<br \/>\nBBMP,  iappiroached this court in<\/p>\n<p>w.P.No.229:;_1\/2Q09.V&#8217;l&#8217;i&#8217;i:yiri&#8217;h\u00abg tlitirpentiency of w.P.2293 1.\/2009 the BBMP<\/p>\n<p>secured a report from&#8221;i&#8211;thel&#8217;india.nl&#8217;lnstitute of Science specifying the<\/p>\n<p>guidelines} in the matter of erecting a communication tower so as to limit<\/p>\n<p>the exp~o,sut&#8217;e_Vof.electro magnetic fields radiated from mobile base stations.<\/p>\n<p>TheiBBl\\_\/IP &#8220;tth5_threri.l&#8217;i5i-tiught to the notice of the Court in the said writ<\/p>\n<p> petition the (\ufb01ioiverrirnent Order tiateti;20.2.i999, 12.11.2003 and 29.5.2002<\/p>\n<p> i&#8217;speci.i&#8217;ying the guidelines in the matter of erecting communication towers<\/p>\n<p> and the substance of these Government orders is as under:<\/p>\n<p>b.\n<\/p>\n<p id=\"p_36\">(1.\n<\/p>\n<p id=\"p_37\">That they .S&#8217;llOl.\u00a3l(l obtain approval of Air Traff&#8217;t&#8217;c&#8217; Controller,<\/p>\n<p>Airport A.LtIl1()1&#8243;lI_\\,-&#8216; of India, for exemption of Roof I:}f?&#8217;:}~3.t17l.?._I16l<\/p>\n<p>from restriction, in case such exemption is r&#8217;eq_1t&#8217;iir.&#8217;ecl. K    5&#8242;<br \/>\nThat they should inform the local ..a4t.ttltorit}?l &#8220;c&#8217;rolteeelrtteel 1&#8242;;-e.<br \/>\nCommissioner, Mtmicipalities,s  Urbaij,  _D&#8217;Uvelo&#8221;pnietit<\/p>\n<p>Department, etc. along w.._i_ti&#8217;2.. _ the heces.sary  arta&#8217;U<\/p>\n<p>consent letter of the . build in-3g&#8221;().t\u00bbizrter&#8217;~b_e fo re ii&#8217;nstall(t:&#8217;tion.<\/p>\n<p>That they are .s&#8217;olelly.e_&#8217;resprfhsibie may damage to the<\/p>\n<p>lmilelittg.      *<\/p>\n<p>Thai tl&#8217;ie3?&#8221;&#8211; sl&#8217;i&#8217;oit&#8217;t_dbtttk[e. _.s*pe__ei\u20actl&#8221;;trecau.tions for fire safety and<\/p>\n<p>Ivligl_1:ettit1g,Veta,  ll<\/p>\n<p>Grmttitzg &#8216;per&#8221;rnltss&#8217;i()*.=1_V to the Company to install electric<\/p>\n<p>l &#8216;V e*t]Ltiph&#8217;zent;s;for&#8217; telecom operation, the Department of Urban<br \/>\n_\ufb01l:)i.eaielopthet-tt, Mimicipttl Corporation shall ensure that the<br \/>\nvi  sltttl l obtain clearances from the following agencies:<br \/>\n &#8221;  No objection certificate from Electrical Inspectorate<\/p>\n<p>Vii) No objection certi\ufb01cate from Directorate of Fire<\/p>\n<p id=\"p_38\">1.<\/p>\n<p>Services<\/p>\n<p id=\"p_39\">iii) N0 0I2_jecn&#8217;0n cerrzficcire from owners as.s(icric1fEt2ri..s&#8217; of<\/p>\n<p>building.\n<\/p>\n<p id=\"p_40\">14. In wp No.&#8217;2293l\/2009 M\/s.__.Reliance&#8217;it&#8217;liifratell&#8217;-ileiniited&#8221;= <\/p>\n<p>submitted that they will comply with the requii&#8217;.eme_ntr~specifi\u00e9idrin &#8220;~!fCf;i,.l_I&#8217;i<\/p>\n<p>submitted by the &#8220;Indian Institute lofiscience  and.:&#8217;<\/p>\n<p>Government Orders dated 2.0.2.1999&#8212;,&#8211; V1712.&#8217; i..1_.20or\u00ab -.and_ii 29.5.2002.<br \/>\nRecording the undertaking gzivenlby _M.\/ls._ Limited, the said<br \/>\nW.P.2293i\/2009 came .a;oDbe_ disgpiosledet&#8217;. ii  I  it i E<\/p>\n<p>l5. The installation of&#8217;lc:omrn&#8217;unication tower either on vacant<br \/>\nland or on the rot\u00e9i ioii.bu&#8217;ildi11gi&#8221;c.Qrn..prises installation of communication<\/p>\n<p>tower, installatienof shelte&#8217;1&#8242;.an_d.\ufb01lielsel generator set attached to it. This<\/p>\n<p>activity o.i_\u00a7:eree.ting a&#8221;co_1_ninuni&#8217;::ation tower involves the safety of building,<\/p>\n<p>safety&#8217; pe_voni1;;.jresi_ivding in the said building and in the neighborhood.<\/p>\n<p>Further&#8221;i&#8211;t_inv&#8217;oives_ the&#8221;healtli of residents in the locality due to emission of<\/p>\n<p>radiationi'&#8221;&#8216;fro&#8221;in such towers. Therefore, the erection of mobile towers<\/p>\n<p>\u00bb.:i&#8217;ne&#8217;eessa1&#8217;&#8211;il.y involves the regulation by local body similar to the regulation<\/p>\n<p> &#8220;of erectlion of a building. The local bodies are having an obligation under<\/p>\n<p>&#8220;themprtivisions of three enactments referred t.o above to regulate the<\/p>\n<p>J.\n<\/p>\n<p id=\"p_41\">\n<p>erection, installation and cominissioning oi&#8217; the mobile towers. As such. the<\/p>\n<p>petitioners are required to obtain permission\/license for ereetion:&#8217;o-!&#8217;;~th&#8217;eh.<\/p>\n<p>mobile towers.\n<\/p>\n<p id=\"p_42\">16. The license obtained by the petitiioneifisi  lithe<\/p>\n<p>Indian Telegraphic Act is only in  rnobilewi&#8217;<\/p>\n<p>telephone services. The said license  Telegraphic Act is<br \/>\nnot for the purpose of erecting a   held, erecting of<br \/>\nmobile tower comes&#8221;    A word &#8216;Building&#8217;.\n<\/p>\n<p id=\"p_43\">Whenever a buildizig    the local body then the same<br \/>\nrequires to be  public safety and health.<br \/>\nTherefore,  lieense: _.the petitioners under the Indian<\/p>\n<p>Telegraphic_Act is&#8221;entirel_y&#8217;q&#8211;,di_tfereriit from the permission or license to be<\/p>\n<p>obtained&#8221;ifron1._*-stAhei\u00bbr.local ibodies&#8217; for erecting mobile towers. The license<\/p>\n<p>obtained.ui&#8217;ide:r&#8217;\u00abtheilndian Telegraphic Act serves different purpose and the<\/p>\n<p>Z&#8221;&#8221;&#8221;license\/permission&#8221; tube obtained under the local bodies serves a different<\/p>\n<p>&#8221; &#8216;?}&#8217;vpu_rp&lt;)se. &quot;TH_hiere.fore, the petitioners are required to obtain the<\/p>\n<p> p~ern1.issi.,onl&#039;license from the respondent\/local bodies for the purpose of<\/p>\n<p>A  the mobile towers.\n<\/p>\n<p id=\"p_44\">d&#8221;\n<\/p>\n<p id=\"p_45\">\n<p id=\"p_46\">17. Once the petitioners erect a mobile tower within the limits of<\/p>\n<p>respondent &#8211; local bodies by obtaining permission from themji<\/p>\n<p>under the definition of the word &#8216;Building&#8217;. If a building islerected&#8221; <\/p>\n<p>the limits of the respondent \u00bb local bodies then they are?.em.po_we1_ed to\ufb02levyp<\/p>\n<p>and collect taxes  per the provisions of the&#8217;ienaetment\u00a7;V&#8221;~._:tnd. the&#8221; <\/p>\n<p>Therefore, the petitioners who have erectedpliirnobile  _la.=rel&#8217;libablle to payll<\/p>\n<p>taxes to the respondent ~&#8211;loca:l&#8217;*~i.bt)diesllas-vipers&#8217;-._the provisions of the<\/p>\n<p>enactments and the Rules.\n<\/p>\n<p id=\"p_47\">18. It is brought.__to:.m&#8217;y no.tice&#8221; that  Bruhatl Bangalore Mahanagara<br \/>\nPalike arnendteidiitltel. l?Z:t1lesl:i\u00a7elati&#8217;i&#8217;tg to assessment of buildings for the period<\/p>\n<p>2008-09 to 20304 provision is made to levy taxes on<\/p>\n<p>mobile towers at Rs.132,000\/&#8211;i&#8217;per\u00abannum per tower. It is not brought to my<\/p>\n<p>fnotiee  ;_stuc&#8217;n_ arnentlr&#8211;n&#8211;en&#8217;t to the taxation Rules in respect of<\/p>\n<p>  Act and Panchayat Raj Act. The respondent M<\/p>\n<p>2 *.local bodies t_1nde.i_ &#8216;these three enactments are entitled to amend their<\/p>\n<p>~ \u00abi&#8217;.j&#8217;jV\u00bb-&#8216;taxation Rules lproviding levy of taxes on mobile towers. Till the relevant<\/p>\n<p>&#8216;*Rulesrnbrel&#8217;}amended by the respondent authorities in accordance with law,<\/p>\n<p>ll &#8220;&#8216;&#8211;therespondent authorities are at liberty to adopt the Rules framed by Bruhat<\/p>\n<p>ii&#8221;&#8211;Bangalore Mahanagara Palike in the matter of levying taxes on mobile<\/p>\n<p>.r-.._<\/p>\n<p>yd&#8221;\n<\/p>\n<p id=\"p_48\">t_.\/l<\/p>\n<p>towers. The impugned notices issued by the respondents are not btasepd on<\/p>\n<p>any Rules. These demand notices based on resolutions the<\/p>\n<p>respondent local bodies are arbitrary, unguided and not  <\/p>\n<p>Rules and as such they are liable to be quashed;  is the<\/p>\n<p>respondent W local bodies, under the three enactments, to ,l&#8217;eyy&#8221;and &#8216;col&#8217;ivect*..<\/p>\n<p>taxes in accordance with law. By quashingthe impulgned&#8217;notic.es there will<\/p>\n<p>be a void situation in the matter&#8217;   thellpetitioners who<br \/>\nhave already erected and operating  in the limits of<br \/>\nrespondent &#8212; local     necessary to balance<br \/>\nthe interest of    &#8216;thepetiltioners are liable to pay tax<br \/>\nof Rs.l2,O0(l;l5 tillappropriate Rules are framed for<\/p>\n<p>levying taxes on~_hell.payrnent of Rs.l2,000\/&#8211; per mobile<\/p>\n<p>tower per._\u00a7annri.1n. is subject to the framing of Rules by the respondent &#8212;<\/p>\n<p>local bodies and.the&#8217;s.arne is adjustable.<\/p>\n<p>l9~.._ V_\u00a7;;ea1ined counsel. for the petitioners relying on a judgment of<\/p>\n<p>it :v&#8221;.4Gui.aratVtHig.h&#8217;iCourt in Indus Towers Limited Vs. State of Gujarat reported<\/p>\n<p>&#8216;l'{\u00a3.'(&#8216;:l&#8217;tl&#8217;};;cl&#8217;I&#8217;i}&#8217;E&#8221;&#8216;l.4EiW Reporter Vol. 5E(2) 1730 contend that it is not permissible<\/p>\n<p>..fo1a-~vtlie respondent W authorities to levy and collect permission fees and<\/p>\n<p>installation charges in respect of mobile telecommunication towers. In<\/p>\n<p>\u00abJ<\/p>\n<p>lndus Towers Limited&#8217;s Case the Government resolution dated 1.l..&#8217;l2&#8211;.2008<\/p>\n<p>issued by the Government of Gujarat and Urban Housing Dep\u00ab&#8217;:1_r&#8217;Lrrienut&#8217;ge~and.<\/p>\n<p>the demand notices issued pursuant thereto providing for.levy_Vand_ireeovery_ it &lt;<\/p>\n<p>of annual pernnssion fees and<br \/>\ntelecommunication towers was ehallenged.ii&#039;lnri&#039;the<br \/>\nimpugned notice specifies that the   passed<br \/>\nresolution demanding perniissionfee   I. am in<br \/>\nagreement with the law laid dowAn..i.n:i.  Case. On this<\/p>\n<p>ground also the impu gneci:1ir:&#039;n&#039;oEiQe:&#039;*21re _1i&quot;able:_4to_Vb&#039;e&#039;quashed. <\/p>\n<p id=\"p_49\">20. For the re2rs\u00e95o_i1s state:14a&#8217;o.ov&#8217;e, theliollowing order:\n<\/p>\n<p id=\"p_50\">1) V&#8217;V:1?l:[&#8220;pf3[llZlG11$   allowed.\n<\/p>\n<p id=\"p_51\">ii) &#8216;ii &#8216;The impugned orders\/demand notices as under are hereby<\/p>\n<p>   Annexures Dated Amount<\/p>\n<p>19530\/..2&#8217;0&#8217;o-5 G F 08.07.2005 2 ,40,000\/-<\/p>\n<p>L * 710.02\/:t)09 &amp;<br \/>\n*  ss747j2-73\/2009 NIL NIL NIL<\/p>\n<p>7163\/2009 &amp;<br \/>\n7&#8217;487&#8211;92\/ 2009<\/p>\n<p>7164\/2009 &amp;<br \/>\n7485-7486\/2009<\/p>\n<p>7165\/2009 &amp;<br \/>\n7474&#8211;84\/ 2009<\/p>\n<p>8124-8 1 132,\/2009 <\/p>\n<p>NIL<\/p>\n<p><span class=\"hidden_text\" id=\"span_1\">29<\/span><\/p>\n<p>NIL<\/p>\n<p> ~.\u00bb18_._2.20_09 &#8221; *<br \/>\n 13-2&#8242;-2009  9<\/p>\n<p>202.2009  _ &#8221; &#8216;<br \/>\n04.2.2009&#8217;<br \/>\nLe   18.2;&#8217;200&#8217;9 ~<br \/>\n  1-s3%.2.2009\u00ab&#8230;\n<\/p>\n<p id=\"p_52\"> ~4..V1.s.=2.A2009<\/p>\n<p>18.2.2009<\/p>\n<p> . &#8221;i~.8.2~.{2.OG9<br \/>\n 18.2.2009<br \/>\n  13.2-.2009<\/p>\n<p>0 _:8.2.2009<br \/>\n18.2.2009<\/p>\n<p>18.2.2009<br \/>\n18.2.2009<\/p>\n<p>18.2.2009<br \/>\n25.2.2009<\/p>\n<p>29.01.2009<\/p>\n<p>16.3.2009<\/p>\n<p>   3.1<br \/>\n   _<br \/>\n=  .e1%4;3V%:1T1,$\u00ab52\/.&#8211;.._ <\/p>\n<p>25,000\/.-\n<\/p>\n<p id=\"p_53\"> &#8220;1 25,000.7-\n<\/p>\n<p id=\"p_54\">2,39,244\/&#8211;\n<\/p>\n<p id=\"p_55\">89,826\/&#8211;\n<\/p>\n<p id=\"p_56\">1,30,-453\/&#8211;\n<\/p>\n<p id=\"p_57\">l.,32,024\/&#8211;\n<\/p>\n<p id=\"p_58\">l,30,630\/-\n<\/p>\n<p id=\"p_59\">l,29,268\/&#8211;\n<\/p>\n<p id=\"p_60\">1,22,508\/&#8211;\n<\/p>\n<p id=\"p_61\">1,30, 154\/-\n<\/p>\n<p id=\"p_62\">231,981\/&#8211;\n<\/p>\n<p id=\"p_63\">l,28,748\/&#8211;\n<\/p>\n<p id=\"p_64\">50,000-\n<\/p>\n<p id=\"p_65\">85,980\/&#8211;\n<\/p>\n<p id=\"p_66\">32,000\/&#8211;\n<\/p>\n<p id=\"p_67\">50,000\/&#8211;\n<\/p>\n<p id=\"p_68\">7,500\/-\n<\/p>\n<p id=\"p_69\">0.  El<\/p>\n<p>1.1243168\/200\u00a7i:\u00a7&#8211;.V.  A<\/p>\n<p>B2 04.03.2009 25 ,000\/&#8211;\n<\/p>\n<p id=\"p_70\">22.01.2009 50,000\/&#8211;\n<\/p>\n<p id=\"p_71\"> iii) 1&#8242; T1116 petiiioners are required to obtain license from the respondent<\/p>\n<p>local bodies under the relevant enactments for erecting mobile<\/p>\n<p>towers; .\n<\/p>\n<p id=\"p_72\">$\u00a5&#8217;$&#8217;\u00b0&#8217;-A<\/p>\n<p id=\"p_73\">5..\n<\/p>\n<p id=\"p_74\">\n<p><span class=\"hidden_text\" id=\"span_2\">30<\/span><\/p>\n<p id=\"p_75\">iv) If the petitioners have all ready erected mobile towersfthen they<\/p>\n<p>have to seek regularisation from the responden:t&#8221;i&#8217;or_:&#8217;a}._hoIdi_esi in<\/p>\n<p>that event the respondent local. bodies have..to_:&#8217;eons.ider the<\/p>\n<p>in accordance with law keepirig in..rn&#8217;1jnd&#8217;&#8211;_the_&#8217;public~,safety&#8217; and&#8211;._ 4]<\/p>\n<p>health.\n<\/p>\n<p id=\"p_76\">V) The respondent local bodies at  the Taxation<br \/>\nRules providing    or they may<br \/>\nadopt the &#8216;Bangalore Mahanagara<\/p>\n<p id=\"p_77\">vi)    vdpetditioners are iiable to pay a sum<\/p>\n<p> ._  annuiii per mobile tower as tax to the<br \/>\n and the same is subject to amendment of<br \/>\n&#8216;V taxation.&#8217;  respondent local bodies and the same is a<\/p>\n<p>1&#8243;  vvdC)ir-\u00a7,ei&#8217;ed=.accordingly.\n<\/p>\n<p id=\"p_78\">  sar-<\/p>\n<pre id=\"pre_1\">\nJudge\n\nA    'L.R_$i'DKB\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court Hutchison Essar South Ltd vs Corporation Of The City Of Belgaum on 25 November, 2010 Author: H N Das IN THE HIGH COURT OF KARNATAKA AT DATED THIS THE 25&#8243;&#8221; DAY OF NovEME&#8217;ER&lt;;SR&#039;2~Q..:(} B BF ORE THE HON&#039;BLE MR. JUSTICE :H.Nf&#039;-NA;G4}3lUR.UI\u00a7AJ&#039; &amp; ASSTS.) T &#039;CORPORATION OF THE CITY E OF EELGAUM WBEIQGAUM. [&hellip;]<\/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":[8,20],"tags":[],"class_list":["post-262119","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hutchison Essar South Ltd vs Corporation Of The City Of Belgaum on 25 November, 2010 - Free Judgements of Supreme Court &amp; 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\/hutchison-essar-south-ltd-vs-corporation-of-the-city-of-belgaum-on-25-november-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hutchison Essar South Ltd vs Corporation Of The City Of Belgaum on 25 November, 2010 - Free Judgements of Supreme Court &amp; 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