https://www.taxtmi.com/caselaws?id=380357 Property tax could validly be imposed on the occupation and use of land for laying underground telecommunication cables, even where the cable operator was not the landowner. The court treated the levy as falling within the municipal corporation's existing property tax power rather than as a separate tax on cables, and held that the Indian Telegraph Act did not exclude such municipal taxation. The objection based on non-compliance with procedure for new taxes also failed because the demand was issued under the property tax provisions already in force, and no illegality in the assessment process was shown. The demand notices were therefore upheld. en-us Tue, 14 May 2019 00:00:00 +0530 Mon, 20 May 2019 07:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380357 Property tax could validly be imposed on the occupation and use of land for laying underground telecommunication cables, even where the cable operator was not the landowner. The court treated the levy as falling within the municipal corporation's existing property tax power rather than as a separate tax on cables, and held that the Indian Telegraph Act did not exclude such municipal taxation. The objection based on non-compliance with procedure for new taxes also failed because the demand was issued under the property tax provisions already in force, and no illegality in the assessment process was shown. The demand notices were therefore upheld. Case-Laws Indian Laws Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380357