Case Law Details
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 No. 1055 of 2003 would seek quashment of the demand notice for payment of property tax by the Municipal Corporation, Bhilai, in WP No. 1273 of 2003, demand notice under assail has been issued by the Municipal Corporation, Raipur.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
