Gujarat High Court
Idea Cellular Limited Thro Authorised ... vs Vadodara Municipal on 10 January, 2013
Author: Akil Kureshi
Bench: Akil Kureshi
IDEA CELLULAR LIMITED THRO AUTHORISED SIGNATORY....Petitioner(s)V/SVADODARA MUNICIPAL CORPORATIONTHRO COMMISSIONER C/SCA/233/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION NO. 233 of 2013 ================================================================ IDEA CELLULAR LIMITED THRO AUTHORISED SIGNATORY....Petitioner(s) Versus VADODARA MUNICIPAL CORPORATIONTHRO COMMISSIONER & 2....Respondent(s) ================================================================ Appearance: MR JAL SOLI UNWALA, ADVOCATE for the Petitioner(s) No. 1 GOVERNMENT PLEADER for the Respondent(s) No. 3 ================================================================ CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS JUSTICE SONIA GOKANI Date : 10/01/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Leave to amend.
The petitioner has challenged the composite bills and notice dated 26.11.2012 as at Annexure-B to the petition under which the petitioner is called upon by the respondent no.1 Vadodara Municipal Corporation to pay certain amounts towards municipal taxes for laying down underground cables for its telecom network. The petitioner has called in question the vires of section 141B of the Bombay Provincial Municipal Corporation Act, 1949 as was ultra vires Article 243X of the Constitution. The petitioner has also challenged the validity of Rule 8D (6) and (7) of the Taxation Rules (Amendment) 2001 insofar as it seeks to levy property tax on the cables laid underground. Counsel for the petitioner submitted that the petitions of similar nature are pending before this Court and in which municipal tax demands have been stayed. Counsel further submitted that in the present petition, the petitioner has raised additional contention namely, that the issuance of bills and raising of demands was not preceded by special notice under section 15(2) of the Taxation Rules though required.
Issue notice returnable on 31.1.2013.
In the meantime there shall be no further coercive recovery for the impugned bills/notices Annexure-B. Direct service is permitted.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) raghu Page 2 of 2