TATE TELESERVICES LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) As both the matters are inter-connected they are being heard together and dealt with this common judgement finally.

(2.) In both the petitions the action under challenge is that of Corporation in not granting exemption to the concerned petitioner company from the payment of octroi at par with Reliance Telecom Limited, which is as per the petitioners similarly situated. It is also the case of the petitioners that there was policy decision of the State Government on the basis of recommendation of Government of India to grant exemption from payment of octroi to basic telecom service providers and the said policy decision of the State Government is taken for grant of exemption by all the local authorities including the Corporation upto March, 2005. It is the case of the petitioners that such exemption has been granted by all the Corporations of the State Government except Vadodara Municipal Corporation - respondent herein. It is also the case of the petitioners that even Vadodara Municipal Corporation has granted exemption to Reliance Telecom Limited, whereas though the petitioners are similarly situated, such facility of exemption has not been extended.

(3.) On behalf of respondent Corporation, it has been submitted by Mr.Desai, learned Counsel that the case of Reliance Telecom Limited cannot be said at par with the petitioners and he further submitted that even as per the policy decision of the State Government, such exemptions were to be granted to basic telecom service providers and now the petitioner companies cannot be said as basic telecom service provider companies and he further submitted that as such whether to grant exemption or not is a policy matter of the Corporation and so far as Reliance Telecom Limited is concerned, in view of a separate contract with the said company by the Corporation and in view of the earlier application already made at the relevant point of time, the petitioners would stand on a different footing and, therefore, he submitted that the General Board has taken the decision of continuing with the exemption to Reliance Telecom Limited and for the petitioners of SCA No.687/2004 the decision is taken for cancelling the exemption.