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Mobile Towers Come Within Ambit Of ‘Land And Building’ For Levying Property Tax

A two judge bench of the Supreme Court comprising of Justices Ranjan Gogoi and P.C.Pant in Ahmedabad Municipal Corporation v GTL Infrastructure Ltd. & Ors. Etc. has held that mobile towers come within the fold of ‘land and building’ appearing in 21 Entry 49 List II of the Seventh Schedule of the Constitution and can be termed as a ‘building’ for the purposes of levy of property tax.

Article referred: http://www.livelaw.in/mobile-towers-come-within-ambit-land-building-levying-property-tax-sc/

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