IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.J.B.KOSHY & THE HONOURABLE MR. JUSTICE P.BHAVADASAN WEDNESDAY, THE 11TH FEBRUARY 2009 / 22ND MAGHA 1930 WA.No. 309 of 2009 -------------------------- AGAINST THE ORDER IN WPC.3356/2009 Dated 02/02/2009 .................... APPELLANT/PETITIONER: ------------------------------------- VODAFONE ESSAR CELLULAR LTD., FORMERLY KNOWN AS HUTCHISON ESSAR CELLULAR LTD., XL-5115, AS HIS BUILDING, SHANMUGAM ROAD, COCHIN-682031, REP. BY ITS SENIOR MANAGER, LEGAL RAJESH MELETH VEETIL. BY ADV. SRI.P.SATHISAN RESPONDENTS/RESPONDENTS ---------------------------------------------- 1. STATE OF KERALA, REP. BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 2. SECRETARY, LOCAL ADMINISTRATION DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 3. UNION OF INDIA, DEPARTMENT OF INFORMATION TECHNOLOGY, REP. BY ASSISTANT SOLICITOR GENERAL OF INDIA. 4. STHE ECRETARY, PAMPAKKUDA GRAMA PANCHAYATH PAMPAKKUDA PO., MUVATTUPUZHA, ERNAKULAM-686667. 5. THE SECRETARY, MULIYAR GRAMA PANCHAYATH, MULIYAR PO., 671542. 6. THE SECRETARY, KONGAD SPECIAL GRADE GRAMA PANCHAYATH, KONGAD PO., PALAKKAD-678631. 7. SECRETARY, VANDOOR GRAMA PANCHAYATH VANDOOR, MALAPPURAM. 8. THE SECRETARY, THARIODE GRAMA PANCHAYATH, KAVUMMANDAM PO., WAYANAD-673121. 9. THE SECRETARY, PANATHHADY GRAMA PANCHAYATH, PANATHUR PO., KASARAGOD-671532. 10. THE SECRETARY, PALAKKUZHA GRAMA PANCHAYATH PALAKKUZHA PO., KOOTHATTUKULAM, ERNAKULAM-686686. W.A.NO.309/2009 - 2 - 11. THE SECRETARY, KORUTHODE GRAMA PANCHAYATH KORUTHODE PO, KOTTAYAM-686513. 12. THE SECRETARY, THIRUVANKULAM GRAMA PANCHAYATH, THIRUVAMKULAM PO., ERNAKULAM 13. THE SECRETARY, ERATTAYAR GRAMA PANCHAYAT ERATTAYAR PO., IDUKKI-685514. R1 & R2 BY SR.GOVERNMENT PLEADER SMT.K.MEERA R3 BY ASST. SOLICITOR GENERAL SRI.PARAMESWARAN NAIR THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 11/02/2009, ALONG WITH WA NO. 252 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.B.Koshy, Ag.C.J. & P.Bhavadasan, J. ------------------------------------------ W.A.Nos. 252 & 309 of 2009 ------------------------------------------ Dated, this the 11th day of February, 2009 JUDGMENT J.B.Koshy, Ag.C.J. Interim orders passed by the learned Single Judge in identical situation are challenged in these appeals. The appellants herein are providing mobile cellular services. By Ext.P2 order the State Government has fixed the rate of Rs.2 lakhs as one time tax and Rs.10,000/- as yearly tax towards the property tax on telecommunication towers. Correctness of the above is questioned by the petitioners in the writ petitions. It is the contention of the petitioners that there is no proper authority for levying tax and the levy is in conflict with the specific provisions of Article 246 in List I of Schedule VII. 2. Counter affidavit of the respondents was not filed. Instead of Rs.2,10,000/- as one time tax and yearly tax, the learned Single directed the petitioners to pay Rs.25,000/- per tower subject to final orders in the writ petition. Correctness of the levy was not decided as the interim order was issued at the time of admission. W.A.Nos.252 & 309 of 2009 2 Counter affidavit has to be filed by the State. The matter has to be heard by the learned Single Judge. Parties may move for an early disposal of the writ petitions. Government shall also file its counter affidavit justifying the levy as early as possible. Since it is an interim order passed under discretionary jurisdiction of the learned Single Judge while granting stay, we are not interfering with the same. It is only a relief granted to the petitioners. However, we make it clear that the above payment as directed by the learned Single Judge should be limited to towers erected from 1.4.2008 onwards. With regard to the existing towers as on 1.4.2008, as a condition for stay till the disposal of the writ petitions, petitioners need furnish security for the like amount, within three weeks from today. Without expressing any opinion regarding the merits of the case, we dispose of the writ appeals filed against the interim orders. J.B.Koshy, (Ag. Chief Justice) P.Bhavadasan, (Judge) vns