Supreme Court today ruled that state governments can impose property tax on mobile towers as the levy was not on the use of the plant and machinery but the land and building.<br/><br/>The apex court delivered its judgement to this effect after setting aside the 2013 verdict of the Gujarat High Court holding that the levy of property tax on mobile towers by state government was beyond its competence.<br/><br/>A Bench comprising Justices Ranjan Gogoi and P C Pant held as valid the provision of the Gujarat Provincial Municipal Corporations Act imposing tax on mobile towers on the ground that they were within the fold of "land and building" as defined in the law.

Supreme Court today ruled that state governments can impose property tax on mobile towers as the levy was not on the use of the plant and machinery but the land and building.<br/><br/>'The apex court delivered its judgement to this effect<br/>after setting aside the 2013 verdict of the Gujarat High Court<br/>holding that the levy of property tax on mobile towers by<br/>state government was beyond its competence.<br/><br/>'A Bench comprising Justices Ranjan Gogoi and P C Pant<br/>held as valid the provision of the Gujarat Provincial Municipal Corporations Act imposing tax on mobile towers on the ground that they were within the fold of "land and building" as defined in the law.<br/>'<br/>