The Gujarat Local Authorities (amendment) Bill, 2011

Tax to be levied on mobile towers
Gandhinagar: The Gujarat state assembly on Tuesday empowered the state’s local bodies – municipal corporations, municipalities and panchayats – to levy tax (or fees) on mobile towers set up in their respective territories. Introducing the Gujarat Local Authorities (amendment) Bill, 2011, state urban development minister Nitin Patel said these towers can be temporary or permanent structures installed on any part of a building or premises, being used for telecommunication services.
Patel told the House that the Bill was introduced as a government notification dated December 11, 2008 to charge annual fees on mobile towers, but was challenged in the Gujarat high court, which ruled that such fees could not be allowed as “there was no enabling provision in the existing law.”
Also, all local bodies will now be required to get comptroller and auditor general of India inspection of the audits and place them before the state legislative assembly for final clearance.