M/S BHARTI AIRTEL LTD THROUGH ITS AUTHORISED SIGNATORY SANJEEV JAIN S/O MAHENDRA KUMAR JAIN Vs. STATE OF CHHATTISGARH, THROUGH ITS SECRETARY, DEPARTMENT OF URBAN ADMINISTRATION & DEVELOPMENT

JUDGEMENT

(1.) Ia No. 1 of 2019 has been filed for condoning the delay of 19 days in preferring these appeals. For the reasons stated in the application, delay is condoned.

(2.) Whether a cellular service provider who has obtained licence from the Central Government in terms of Section 4 of the Indian Telegraph Act, 1885 (for short 'the Act, 1885') to establish, maintain or work a telegraph within the area of operation and jurisdiction of the local authority concerned, is liable to pay property tax to the local authority, is the main question involved in these appeals.

(3.) Such a question is mooted with reference to the fact that the property tax as envisaged under Section 135 of the Madhya Pradesh Municipal Corporation Act, 1956 (for short 'the Act, 1956'), as applicable to the State of Chhattisgarh as well, can be imposed only on the 'owners' of the 'buildings' or 'lands' situated within the city, with reference to the gross 'annual letting value' of the buildings or the lands, as mentioned under Section 132(1)(a) of the Act, 1956. It is also pointed out that the Appellant is not an 'occupier' of the land or any building and hence, does not come within the purview of Section 132(6)(j) of the Act, 1956. The verdict passed by the learned Single Judge repelling the contentions raised by the Appellant against the course and proceedings pursued by the local authority by dismissing the writ petitions is under challenge in these appeals.