A two judge bench of the Supreme Court comprising of Justices Ranjan Gogoi and P.C.Pant in Ahmedabad Municipal Corporation v GTL Infrastructure Ltd. & Ors. Etc. has held that mobile towers come within the fold of ‘land and building’ appearing in 21 Entry 49 List II of the Seventh Schedule of the Constitution and can be termed as a ‘building’ for the purposes of levy of property tax. The bench was hearing a batch mattersarising from impugned judgments passed by the Gujarat High Court declaring Section 145A of the Gujarat Provincial Municipal Corporations Act, 1949 (hereinafter referred to as “the Gujarat Act”) as ultra vires the Constitution, the Bombay High Court which in a somewhat similar challenge by the order under challenge had held that the levy of property tax on mobile towers should not be entertained and the aggrieved writ petitioners therein (cellular operators) should be left with the option of exhausting the alternate remedies provided by the Bombay Provincial Municipal...