Ahmedabad Municipal Corporation vs GTL Infrastructure Ltd. - Supreme Court Case

 Ahmedabad Municipal Corporation vs GTL Infrastructure Ltd. - Supreme Court Important Judgment 2016 - 

On 16th December, 2016, in the case of Ahmedabad Municipal Corporation vs GTL Infrastructure Ltd. & Ors. Etc. [Civil Appeal Nos. 5360 – 5363 of 2013], wherein levy of property tax on mobile towers under the Gujarat Provincial Municipal Corporations Act, 1949, was under challenge, it was held that there is no reason “as to why, though in common parlance and in everyday life, a mobile tower is certainly not a building, it would also cease to be a building for the purposes of Entry 49 List II of the Seventh Schedule of the Constitution so as to deny the State Legislature the power to levy a tax thereon. Such a law can trace its source to the provisions Entry 49 List II of the Seventh Schedule to the Constitution.” The Court observed that a “general word like ‘building’ must be construed to reasonably extend to all ancillary and subsidiary matters.”