Respected Fellow Members,
My client owns a residential building in Andhra Pradesh which comes under the jurisdiction of Ongole Municipal Corporation. In the top floor of the said building, he got erected a cell phone tower in or around 2005. On 25-9-2012, for the first time, Municipal Corporation has issued a notice to my client demanding him to pay tax at the rate of Rs.5,000/- for every six months right from the year 2007 till the date of notice and also in future.
My queries are :
1. Whether Municipal Corporation is entitled to levy tax on cell phone towers from the building owners?
2. If so, is there any limitation period for collecting the same?
Please reply. Thanks in advance.