Jharkhand High Court
Atc Telecom Tower Corporation Pvt Ltd ... vs The Union Of India Through Secretary ... on 4 April, 2016
Author: D.N.Patel
Bench: D.N. Patel, Amitav K. Gupta
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(C) No. 782 of 2015
1. ATC Telecom Tower Corporation Pvt. Ltd., a company
Incorporated under the Companies Act, 1956 having its
Registered Office at Plot No. B-15, 1st Floor, Sector 32,
Gurgaon-122001, PO & PS & Dist-Gurgaon, Haryana, India
and its Circle Office at 2nd Floor, Sunny Grand, Above
Raymonds Show Room, Jagdeo Path More, Bailey Road,
PO-BV College & PS-Airport, Dist.-Patna, Pin Code 800014,
Bihar through its authorized representative, Mr. Mandeep
Singh Vij, son of Late Manmohan Singh Vij, working for gain
as CIRCLE HEAD-BIHAR & JHAKRHAND Circle at the
aforesaid circle office at 2nd Floor, Sunny Grand, Above
Raymonds Show Room, Jagdeo Path More, Bailey Road,
PO-BV College & PS-Airport Dist-Patna Pin Code 800014,
Bihar
2. ATC India Tower Corporation Pvt. Ltd., a company
incorporated under the Companies Act, 1956 having
registered Office at Plot No. B-15, 1st Floor, Sector 32,
Gurgaon-122001, PO & PS & Dist.-Gurgaon, Haryana, India
and its Circle Office at 2nd Floor, Sunny Grand, Above
Raymonds Show Room, Jagdeo Path More, Bailey Road,
PO-BV College & PS-Airport, Dist.-Patna, Pin Code 800014,
Bihar, through its Authorised representative, Mr. Mandeep
Singh Vij, son of Late Manmohan Singh Vij, working for gain
as CIRCLE HEAD-BIHAR & JHARKHAND Circle at the
aforesaid circle office at 2nd Floor, Sunny Grand, Above
Raymond Show Room, Jagdeo Path More, Baily Road, PO-
BV College & PS-Airport, Dist. Patna, Pin Code 800014,
Bihar
... ... Petitioners
Versus
1. Union of India, through the Secretary, Department of
Telecommunication, 1300-A, Sanchar Bhawan, P.O. & P.S. New Delhi,
Dist-New Delhi-110001
2. The State of Jharkhand through its Chief Secretary, Project
Building, HEC, Dhurwa, Ranchi
3. The Principal Secretary, Department of Urban Development,
Government of Jharkhand, Project Building, HEC, Dhurwa, Ranchi
4. The Chief Executive Officer, Ranchi Municipal Corporation, PO
GPO, PS Sadar, Dist Ranchi
5. The Vice Chairman, Ranchi Regional Development Authority, PO
GPO, PS Sadar, Dist Ranchi
... ... Respondents
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CORAM: HON'BLE MR. JUSTICE D.N. PATEL
HON'BLE MR. JUSTICE AMITAV K. GUPTA
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For the Petitioners: M/s Anil Kumar Sinha, Sr. Advocate
Bharat Kumar, Advocate
For the Respondents: M/s Rajiv Sinha
Mohan Kr. Dubey (For the State)
L.C.N. Shahdeo, (For R.M.C.)
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14/Dated 4th April, 2016
Per D.N.Patel,J.
1. This writ petition has been preferred mainly challenging the power, jurisdiction and authority of the respondents to impose property tax upon towers installed by these petitioners, which are popularly known as Mobile Towers.
2. It is submitted by the counsels appearing for the petitioners that this issue has been already decided by the Hon'ble Gujarat High Court in GTL Infrastructure Ltd.-Thro.Constituted Attorney versus State of Gujarat Thro. Secretary and Ors.-Respondents reported in (2013) 3 GLH 114 that a mobile tower is not a property at all and hence no property tax can be levied.
3. Nonetheless, It is submitted by the counsels for the petitioners that the Central Government has evolved a policy for one time lump sum payment of the fees and the said policy has been accepted by the State also and hence, a suitable direction may be given to the respondent State and its agencies, viz. Corporations, Municipalities, Panchayats and Ranchi Regional Development Authority to follow the policy decision framed by the State Government of one time lump sum payment. This policy decision is dated 4th December, 2015 and photocopy thereof is tendered by counsel for the State, which is taken on record.
4. Learned counsels appearing for the respondents have also submitted that let this matter be disposed of with a direction to the State that the State will follow the policy decision dated 4th February, 2015 and likewise all the Corporations, Municipalities, Panchayats and Ranchi Regional Development Authority shall also follow the same policy of one time lump sum payment of fees.
5. In view of the above submissions, this writ petition is disposed of with a direction to the State of Jharkhand as well as to the Municipal Corporations, Municipalities, Panchayats within the State of Jharkhand and Ranchi Regional Development Authority to follow the aforesaid policy framed in December, 2015 and accordingly, the amount shall be liable to be paid by the petitioners. This payment will be subject to the outcome of Civil Appeal No. 5360-5363 of 2013, which is pending before the Hon'ble Supreme Court.
(D.N.Patel, J.) (Amitav K.Gupta, J.) s.m.