Tax on erection of mobile tower payable by person using land/ building for erection of mobile tower

Bharat Sanchar Nigam Limited Vs State of Chhattisgarh (Supreme Court of India) Supreme Court held that tax/fee/ charge on erection of mobile towers is not upon the owner of the land and building but on the person who is responsible for erecting of the mobile tower on the land and building and is thus using the land or building for erection of the mobile tower. Facts- The present Special Leave Petitions have been preferred by the petitioners herein, being aggrieved by the order passed by the High Court of Chhattisgarh. In the writ petitions filed before the High Court, the challenge was to the ...