AHMEDABAD MUNICIPAL CORPORATION vs GTL INFRA. LTD. & ORS. ETC.

The Supreme Court upheld the constitutionality of Section 145A of the Gujarat Provincial Municipal Corporations Act, 1949, which allows for the levy of property tax on mobile towers, rejecting the Gujarat High Court's ruling that deemed it ultra vires. The Court clarified that mobile towers, including the cabins housing the BTS systems, qualify as buildings under the Act and are thus subject to taxation. The appeals from the State Government and Municipal Corporations were allowed, affirming the validity of the tax imposition on mobile towers.