Madras High Court
M/S.Indus Towers Ltd vs The District Collector on 13 April, 2022
W.P.No.15965 of 2012
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 13.04.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.15965 of 2012 & M.P.Nos.1 & 2 of 2012
M/s.Indus Towers Ltd.,
Rep.by its Authorized Signatory,
Mr.S.Vijayraj, Srivari Shrimath,
3rd and 4th Floors, No.1045,
Avinashi Road, Coimbatore – 641 018. ... Petitioner
Vs
1. The District Collector,
District Collectorate,
Salem.
2. The Assistant Director (Panchayats),
Salem District.
3. The President,
Kongupatti Panchayat,
Kadayampatti Panchayat Union,
Omalur Taluk, Salem – 636 305.
... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Certiorarified Mandamus, to call for the records of
the third respondent in Notice dated 23.05.2012 seeking to levy fee concerning
the business quash the said notice being in derogation of law and consequently
direct the respondents not to interfere with the erection commissioning and
https://www.mhc.tn.gov.in/judis
W.P.No.15965 of 2012
operation of the telecom tower of the petitioner at Survey No.506/1C,
Kuppanaickanoor Village, Kongupatti Panchayat, Omalur Taluk, Salem District
636 305.
For Petitioner : Mr.Elaya Rajkumar
for M/s Ramalingam Associates
For Respondents : Mr.E.Sundaram
For R1 & R2 : Government Advocate
For R3 : Mr.B.Anand
ORDER
The petitioner is a Telecom Service Provider, which claims to be in
possession of all requisite licences to carry on its activities within the licenced
area. The challenge is to an order passed by R3, ie., President, Kongupatti
Panchayat levying all manner of taxes upon it.
2. Admittedly, the cell tower has been erected and commissioned and
there is no dispute in regard to the licence held by the petitioner. While this is
so, after exchange of notice and reply, the impugned orders have come to be
passed levying taxes under the following heads: i) Fee planning permission
Rs.30,000/- ii) House tax - Rs.1100/- iii) Professional Tax – Rs.20,000/- and iv)
Tax on Dangerous and Offensive Trade - Rs.600/-.
3. The impugned order makes no reference to any provision or
enactment drawing power from which the impugned levies are made. Mr.Anand
would seek to improve the order referring to Section 172 of the Tamil Nadu
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W.P.No.15965 of 2012
Panchayats Act, 1994 (in short 'Act'). I am tempted to allow this Writ Petition
even at this stage taking a cue from the judgment of the Hon'ble Supreme Court
in the case of Mohinder Singh Gill V. Chief Election Commissioner (1978 AIR
851) that to the effect an impugned order is to either stand or fail on its own
strength and cannot be supplemented either by averments in the counter, or oral
submission as is sought to be done now.
4. That apart, there is no merit whatsoever even in the reference to
Section 172. The said provision relates to 'house tax' and the definition of
'house' under Section 2(14) of the Act defines 'house' in the following terms:
2 (14) 'house' means a building fit for human occupation,
whether as a residence or otherwise, having a separate
principal entrance from the common way;and includes any
shop, workshop or warehouse or any building used for
garaging or parking buses or as a bus-stand;
5. I am of the considered view that the infrastructure in question that
comprises of a cell phone tower and a room for housing genset, would not
come within the definition of 'house' as set out in Section 2(14) of the Act,
since the definition covers only various types of buildings, either houses for
human occupation or otherwise or for commercial purposes and specifically
includes only shops, work shops, warehouses and buildings used as garages,
bus depots or bus stands.
https://www.mhc.tn.gov.in/judis
W.P.No.15965 of 2012
DR.ANITA SUMANTH, J.
6. In light of the discussion as above, the impugned order is quashed and
this Writ Petition is allowed. No costs. Connected Miscellaneous Petitions are
closed.
13.04.2022
sl
Index : Yes / No
Speaking Order
To
1. The District Collector,
District Collectorate,
Salem.
2. The Assistant Director (Panchayats),
Salem District.
3. The President,
Kongupatti Panchayat,
Kadayampatti Panchayat Union,
Omalur Taluk, Salem – 636 305.
W.P.No.15965 of 2012 & M.P.Nos.1 & 2 of 2012
https://www.mhc.tn.gov.in/judis
