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Supreme Court of India

Ahmedabad Municipal Corporation v. Gtl Infrastructure Ltd. & Ors. Etc.

Neutral citation
Reported as [2016] 11 S.C.R. 172
Bench Ranjan Gogoi J.
Decided 16 December 2016

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

2 Supreme Court benches have cited this judgment.

From the headnote

Gujarat Provincial Municipal Corporations Act, 1949 - ss. 145A, 127(1), 2(5), (30), (34AA) - Levy of property tax on mobile towers - Held: Mobile towers comes within the fold of 'land and building' appearing in Entry 49 List II of the Seventh Schedule - Power of taxation on mobile tower is vested in the State Legislature under Entry 49 of List II of the Seventh Schedule - Tax would be payable by the occupier and not the owner of the land and building - Gujarat Local Authorities Laws (Amendment) Act, 2011 - s. 145A - Gujarat Municipalities Act, 1963 - Gujarat Panchayats Act, 1993 - Bombay

Authorities it was built on

Where later benches applied it

Of those, 2 referred to

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