Gujarat High Court
Indus Tower Ltd. (Formerly Known As ... vs State Of Gujarat on 26 July, 2021
Author: Sangeeta K. Vishen
Bench: Sangeeta K. Vishen
C/SCA/10530/2021 ORDER DATED: 26/07/2021
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 10530 of 2021
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INDUS TOWER LTD. (FORMERLY KNOWN AS BHARTI
INFRATEL LIMITED)
Versus
STATE OF GUJARAT
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Appearance:
MR. SHALIN MEHTA, SR. ADVOCATE with
ADITI S RAOL(8128) for the Petitioner(s) No. 1
for the Respondent(s) No. 2
MS. DHARITRI PANCHOLI, AGP on ADVANCE COPY SERVED
TO GOVERNMENT PLEADER/PP(99) for the Respondent(s) No. 1
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CORAM:HONOURABLE MS. JUSTICE SANGEETA K. VISHEN
Date : 26/07/2021
ORAL ORDER
1. Mr. Shalin Mehta, learned Senior Advocate appearing with Ms. Aditi Raol, learned advocate for the petitioner, submitted that the respondent - Panchayat has issued the demand notice dated 15th January, 2021 to the petitioner - Company in respect of mobile site, raising a demand of tax of Rs.7,59,216/- for the period from 2005-06 to 2020-21. It is submitted that it was impermissible to the Panchayat to have raised a demand of tax with retrospective effect i.e. from the year 2005-06.
2. Reliance is placed on the judgment in the case of Indus Towers Limited vs. State of Gujarat reported in 2010 (2) GLR 1730. It is submitted that in the case before this Court, the subject matter of challenge was Government Resolution dated 11th December, 2008. Pursuant thereto, demand notices were Page 1 of 2 Downloaded on : Tue Jul 27 07:34:50 IST 2021 C/SCA/10530/2021 ORDER DATED: 26/07/2021 issued providing for levy and recovery of annual permission fees and installation charges on mobile telecommunication towers. This Court has declared the Government Resolution dated 11 th December, 2008 as ultra vires provisions of Article 265 of the Constitution as well as ultra vires provisions of Gujarat Provincial Municipal Corporations Act, 1949 (hereinafter referred to as 'GPMC') as well as Gujarat Municipalities Act, 1963.
3. It is submitted that in view of the settled legal position, the demand notice dated 15th January, 2021, is illegal and bad.
4. Considered the submissions. Issue NOTICE returnable on 23rd August, 2021. In the meantime, let there be an ad-interim relief in terms of para - 34 (B).
Direct service is permitted.
(SANGEETA K. VISHEN,J) Lalji Desai Page 2 of 2 Downloaded on : Tue Jul 27 07:34:50 IST 2021