CHENNAI NETWORK INFRASTRUCTURE LTD. AND ANOTHER Vs. KALYAN DOMBIVLI MUNICIPAL CORPORATION AND OTHERS
LAWS(BOM)-2017-4-33
HIGH COURT OF BOMBAY
Decided on April 18,2017

CHENNAI NETWORK INFRASTRUCTURE LTD. AND ANOTHER Appellant
VERSUS
KALYAN DOMBIVLI MUNICIPAL CORPORATION AND OTHERS Respondents

JUDGEMENT

GUPTE S.C.,J. - (1.) This petition, filed under Article 227 of the Constitution of India, challenges demand notices including a final demand notice concerning property tax in respect of the Petitioners' cellular sites situate within the municipal limits of the Respondent Corporation.
(2.) The Petitioners carry on business inter alia of providing infrastructure services including installation and maintenance of mobile towers and passive infrastructure therein. The Petitioners have installed and have been maintaining several cellular sites within the limits of Respondent No.1 municipal corporation. Respondent No.1 has raised demand notices for the Assessment Years 201516 and 201617, respectively, for sums of Rs.3,75,33,415/and Rs.1,55,35,314/towards nineteen and four such sites of the Petitioners towards levy of property taxes including arrears. These have been followed by final demand notices under Section 41 of the Maharashtra Municipal Corporations Act ("Act") inter alia threatening to attach movable and immovable properties of Petitioner No.1.
(3.) One of the main challenges in the petition concerns the exigibility of mobile towers to property tax to be levied by municipal corporations. That issue has since been settled by the Supreme Court in its judgment in the case of Ahmedabad Municipal Corporation v. G.T.L. Infrastructure Ltd. AIR 2007 SC 597, holding them to be exigible to property tax. The Petitioners do not dispute this position. They, however, persist in their challenge to the individual items of the demand raised on them, offering to pay the undisputed amount.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.