Ahmedabad Municipal Corporation vs Gtl Infra. Ltd. & Ors. Etc

The Supreme Court addressed the constitutionality of Section 145A of the Gujarat Provincial Municipal Corporations Act, 1949, which was declared ultra vires by the Gujarat High Court, thereby prohibiting the levy of property tax on mobile towers. The Court held that while the mobile tower itself cannot be taxed, the cabin housing the BTS system qualifies as a building and is subject to property tax under the Gujarat Act. Consequently, the appeals by the State Government and Municipal Corporations were allowed, while those by cellular operators were dismissed.