State to impose tax on
Mobile Towers, the "Mobile Towers" are held to be "land and building"
within the meaning ... property tax on Mobile Towers,
for all purpose the Mobile Towers are to be considered as building and
land. The submission on behalf
State to impose tax on
Mobile Towers, the "Mobile Towers" are held to be "land and building"
within the meaning ... property tax on Mobile
Towers, for all purpose the Mobile Towers are to be considered as
building and land. The submission on behalf
State to impose tax on
Mobile Towers, "Mobile Towers" are held to be "land and building"
within the meaning of Entry ... Mobile Towers" the property tax is leviable or not, treating the
"Mobile Towers" as "land and building" is squarely covered
State to impose tax on
Mobile Towers, "Mobile Towers" are held to be "land and building"
within the meaning of Entry ... Mobile Towers" the property tax is leviable or not, treating the
"Mobile Towers" as "land and building" is squarely covered
further submitted that because of functioning of the Mobile Towers over
the land in question, it creates environmental pollution and health
hazards in the locality ... establishing the telecom towers in Bhoodan land. Sri Jyotiprakash Mishra and
Smt. Manjushree Mishra, on whose land the telecom towers have been
constructed
State to impose tax on Mobile Towers,
"Mobile Towers" are held to be "land and building" within the meaning
of Entry ... Mobile Towers" the property tax is leviable or not, treating the
"Mobile Towers" as "land and building" is squarely covered
State to impose tax on Mobile Towers,
"Mobile Towers" are held to be "land and building" within the meaning
of Entry ... Mobile Towers" the property tax is leviable or not, treating the
"Mobile Towers" as "land and building" is squarely covered
mobile towers.
5. It was, however, the stand of the State Government before the
High Court that a mobile tower being a structure on land ... installation, location and operation of "mobile towers"
even before the specific incorporation of mobile towers
in the Gujarat Act by the 2011 Amendment
installation,
location and operation of 'Mobile Towers'
even before the specific incorporation of
Mobile Towers in the Gujarat Act by the
2011 Amendment ... mobile tower. That the tax
24
is imposed on the "person engaged in
providing telecommunication services
through such mobile towers" ( Section
145A
what a Mobile Tower is and consists of. In technical
terms a Mobile Tower is called a “Base Transceiver Station.” It involves
the making ... matter of installation, location and operation of ‘Mobile
Towers’ even before the specific incorporation of Mobile Towers in the
Gujarat Act by the 2011 Amendment
