Gujarat Provincial Municipal Corporations Act, 1949 - ss. 145A, 127(1), 2(5), (30), (34AA) - Levy of property tax on mobile towers - Held: Mobile towers comes within the fold of 'land and building' appearing in Entry 49 List II of the Seventh Schedule - Power of taxation on mobile tower is vested in the State Legislature under Entry 49 of List II of the Seventh Schedule - Tax would be payable by the occupier and not the owner of the land and building - Gujarat Local Authorities Laws (Amendment) Act, 2011 - s. 145A - Gujarat Municipalities Act, 1963 - Gujarat Panchayats Act, 1993 - Bombay Provincial Municipal Corporations Act, 1949 - Constitution of India - Entry 49, List II. Seventh Schedule.