- (1.) In the writ petitions, in the Original Side, being W.P. 11 of 2013, W.P. 420 of 2013 and W.P. 388 of 2014, companies engaged in raising infrastructure for mobile telecommunication or mobile operators, the petitioner no.1, the employees of the companies, the petitioner no.2 and the petitioner no.3, the owners of the premises whereupon towers have been installed, have, inter alia, prayed for a declaration that a mobile tower is not a building which can be subject to property tax within the meaning of Kolkata Municipal Corporation Act, 1980 (for short '1980 Act') due to installation of mobile towers (hereinafter referred to as 'towers') falling under the jurisdiction of the Kolkata Municipal Corporation ('KMC' for short) as it is illegal and without the authority of law or legislative competence. Reliefs sought for are to cancel the supplementary bills, rate cards and assessments slips issued with regard to payment of property tax and to restrain the authorities from imposing any property tax at a higher rate or on a higher assessment of annual valuation for installation of tower on the premises concerned. It is to be noted that in W.P. 339 of 2014, the son of the recorded owner of the premises, whereupon the tower has been installed, is the proforma respondent no.4.
(2.) As Mr. Jishnu Saha learned senior advocate for the petitioner in W.P. 11 of 2013, Mr. L. K. Gupta, learned senior advocate for the petitioner in W.P. 420 of 2013, Mr. Abhrajit Mitra, learned senior advocate in W.P. 339 of 2014, Mr. Saurabh Bagaria, learned advocate for the petitioner in W.P. 388 of 2014, Mr. Aloke Kumar Ghose and Mr. Biswajit Mukherjee, learned advocates for KMC were unanimous that in these Original Side matters, being W.P. 11 of 2013, W.P. 420 of 2013, W.P 339 of 2014 and W.P. 388 of 2014, common questions of law are involved, matters were heard analogously.
(3.) In the writ petition being W.P. No. 15748 (W) of 2014, an Appellate Side matter, the petitioner no.1, Indus Towers Limited, the petitioner no.2, its employee and the petitioner no.3 the owner of the building whereupon the tower has been installed have prayed, inter alia, for a declaration that the provisions contained in the West Bengal Municipal Act, 1993 (for short '1993 Act') have no application to the towers installed within the jurisdiction of the Kanchrapara Municipality (for short 'the Municipality') and to recall or rescind the letters demanding property tax and bills relating thereto. Since issues are identical, it was taken up for hearing along with the matters in the Original Side.;