H.N.DEVANI, J. - (1.)Since common issues are involved in the present petitions, the same were taken up for hearing together and are being disposed of by this common judgment.
(2.)In Special Civil Application No.2060 of 2009, the petitioner has mainly challenged letter dated 07th February, 2009 issued by the respondent no.3 Jesar Gram Panchayat calling upon the petitioner to pay annual tax of Rs.60,000/- in respect of its mobile telecommunication tower.
(3.)In Special Civil Application No.2239 of 2009, the petitioner has challenged notice dated 08th February, 2009 issued by the respondent No.3 Jesar Gram Panchayat calling upon the petitioner to pay annual rent of Rs.12,000/- as well as installation charges of Rs. 50,000/- per year for two years in respect of its mobile telecommunication tower. .