IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN MONDAY, THE 19TH OCTOBER 2009 / 27TH ASWINA 1931 WP(C).No. 8546 of 2009(K) ------------------------------------- PETITIONER: ------------------- TOWER VISION INDIA (P) LIMITED, REPRESENTED BY ITS REGIONAL HEAD (LEGAL)(SOUTH) MR.RAJNISH RANJAN, BUILDING NO.29/372, ARAKKAL HOUSE, VYTTILA, ERNAKULAM. BY ADVS. MR.SANTHOSH MATHEW, MR.SATHISH NINAN. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, LOCAL SELF GOVERNMENT DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. TELECOM REGULATORY AUTHORITY OF INDIA, MINISTRY OF COMMUNICATIONS & IT, DEPARTMENT OF TELECOMMUNICATIONS, SANCHAR BHAVAN, 20 ASHOKA ROAD, NEW DELHI-110 001. * 3. DEPARTMENT OF TELECOMMUNICATION, SANCHAR BHAVAN, 20, ASHOKA ROAD, NEW DELHI, REPRESENTED BY ITS SECRETARY. *R3 IS DELETED FROM PARTY ARRAY AS PER ORDER DT. 17/08/09 IN I.A. 10243/09. 4. ARATTUPUZHA GRAMA PANCHAYAT, ARATTUPUZHA SOUTH P.O., ALAPPUZHA, PIN-690 565, REPRESENTED BY ITS SECRETARY. 5. ENGANDIYOOR GRAMA PANCHAYAT, ENGANDIYOOR P.O., THRISSUR, PIN-680 615, REPRESENTED BY ITS SECRETARY. 6. PUNNAYURKULAM PANCHAYAT, PUNNAYURKULAM P.O., THRISSUR, PIN-679 561, REPRESENTED BY ITS SECRETARY. 7. ANDOORKONAM GRAMA PANCHAYAT, KANIYAPURAM P.O., THIRUVANANTHAPURAM-695 301, REPRESENTED BY ITS SECRETARY. 8. THAVANOOR GRAMA PANCHAYAT, AYANGALAM P.O., MALAPPURAM-679 573, REPRESENTED BY ITS SECRETARY. W.P.(C). NO.8546/2009-K: 9. MUNDOOR GRAMA PANCHAYAT, MUNDOOR P.O., PALAKKAD, PIN-678 502, REPRESENTED BY ITS SECRETARY. 10. PERUMPADAPPU GRAMA PANCHAYAT, PERUMPADAPPU P.O., MALAPPURAM-679 580, REPRESENTED BY ITS SECRETARY. 11. GURUVAYUR MUNICIPALITY, GURUVAYUR, REPRESENTED BY ITS SECRETARY. 12. TALIPARAMBA MUNICIPALITY, KANNUR DISTRICT, REPRESENTED BY ITS SECRETARY. 13. TIRUR MUNICIPALITY, MALAPPURAM DISTRICT, REPRESENTED BY ITS SECRETARY. 14. CALICUT CORPORATION, CALICUT DISTRICT, REPRESENTED BY ITS SECRETARY. 15. TRIVANDRUM CORPORATION, TRIVANDRUM DISTRICT, REPRESENTED BY ITS SECRETARY. 16. KANNUR MUNICIPALITY, KANNUR DISTRICT, REPRESENTED BY ITS SECRETARY. 17. KOLLAM CORPORATION, KOLLAM DISTRICT, REPRESENTED BY ITS SECRETARY. 18. COCHIN CORPORATION, ERNAKULAM, REPRESENTED BY ITS SECRETARY. R1 BY GOVT. PLEADER MR. P. NARAYANAN, R2 BY MR.MATHEW K.PHILIP, C.G.C, R5 BY ADVS. MR.V.J.JOHN, MR.M.K.KHADIRKUNJU, R6 BY ADVS. MR.RAJIT, MR. M. RAJAGOPALAN, R7 BY ADVS. MR.RAM MOHAN.G, MR.G.P.SHINOD, MR.MANU V, R9 BY ADVS. MR.N.RAGHURAJ, SMT.K.AMMINIKUTTY, MR.A.V.RAVI, R10 BY ADVS. MR.SANTHEEP ANKARATH, SMT.P.JAYALAKSHMI, R11 & R16 BY MR. K.K. CHANDRAN PILLAI, S.C, R12 BY ADV. MR.P.V.SURENDRANATH, R13 BY ADV. MR.K.I.ABDUL RASHEED, R14 BY ADV. MR.K.D.BABU,SC,KOZHIKODE CORPORATION, R15 BY MR. N. NANDAKUMARA MENON, SENIOR ADVOCATE, ADV. MR.P.K.MANOJKUMAR, R17 BY MR.M.K.CHANDRA MOHAN DAS,SC, R18 BY MR. RAMESH BABU, S.C. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.8546/2009-K: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE MEMORANDUM OF ARTICLES OF ASSOCIATION OF THE TOWER VISION INDIA LTD. AS WELL AS THE CERTIFICATE OF INCORPORATION. EXT.P.2: COPY OF THE REGISTRATION CERTIFICATE NO. 113/06 DTD. 22/06/2006 ISSUED BY THE MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY. EXT.P.3: COPY OF THE G.O.(MS).NO.166/07/LSGD DTD. 23/06/2007. EXT.P.4: COPY OF THE G.O.(MS).NO.62/2008/LSGD DTD. 06/03/2008. EXT.P.5: COPY OF THE G.O.(MS).NO.104/08/LSGD DTD. 02/04/2008. EXT.P.6: COPY OF THE G.O.(MS).NO.7/09/LSGD DTD. 01/01/2009. EXT.P.7: COPY OF THE G.O.(MS).NO.13/09/LSGD DTD. 02/01/2009. EXT.P.8: COPY OF THE MINUTES OF MEETING HELD ON 05/12/2008. EXT.P.9: COPY OF THE DEMAND ISSUED BY THE KOTTUVALLY GRAMA PANCHAYAT ON 08/01/09. EXT.P.10: COPY OF THE INTERIM ORDER DTD 23/01/2009 IN W.P.(C).NO.2605/2009. EXT.P.11: COPY OF THE NOTICE DTD. 13/02/2009 ISSUED BY THE MUNDOOR GRAMA PANCHAYAT. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. P.N.RAVINDRAN,J. ---------------------------------------- W.P.(C) No. 8546 of 2009 - K ---------------------------------------- Dated 19th October, 2009 Judgment In this writ petition, the petitioner challenges Ext.P7 Government order whereby building tax was levied on mobile towers put up by mobile service providers other than BSNL at the rate of Rs.2,00,000/- per tower. By the said order, persons like the petitioner were also directed to pay Rs.10,000/- towards property tax every year. It is brought to my notice that the Government have by G.O. (Ms.) No.140/09/LSGD dated 22.7.2009 kept the operation of Ext.P7 order in abeyance. Therefore, further action for revision of property tax can be taken only in terms of the law governing levy of property/building tax. The writ petition is accordingly disposed of with a direction to refund to the petitioner the money deposited by them pursuant to the interim orders of this Court on production of a certified copy of this judgment. It is clarified that the liability of the petitioner to pay building tax/property W.P.(C) No.8546/2009 2 tax will depend upon the statutory provisions, if any, including modifications that may be introduced to the statute. P.N.RAVINDRAN Judge vaa