RELIANCE JIO INFORCOMM LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) As common question of law and facts arise in both these petitions, both these petitions are decided and disposed of by this common judgment and order.

(2.) In both these petitions under Article 226 of the Constitution of India, respective petitioners have challenged the impugned demand notices issued by the respective Municipal Corporations demanding the property tax on the respective Mobile Towers installed by the respective petitioners.

(3.) Shri Mihir Joshi, learned Senior Advocate has appeared on behalf of the respective petitioners in the respective petitions. Ms. Manisha Lavkumar, learned Government Pleader has appeared with Shri Hardik Vora, learned Assistant Government Pleader on behalf of the State of Gujarat. We have heard learned Counsel appearing on behalf of the respective parties at length.