Laying of underground cable by mobile service provider is exigible to property tax

M/s. Bharti Airtel Limited Vs State Of Chhattisgarh (Chhatisgarh High Court) Laying of underground cable by the mobile service provider is exigible to property tax being a levy for use of land for laying of cable and not on cable itself. FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT In both the Writ Petitions, the issue arising for decision making is whether the petitioner, a cellular service provider, is liable to pay property tax in respect of or otherwise relating to under ground cable laid for the purpose of providing telephone services or other telecommunication facilities. 2. While WP ...