Before dwelling into the question of law involved hereinabove and in order to appreciate the companytentions raised by the parties hereto, we may numberice few basic fact which has resulted into filing of these appeals.
However, the said writ petition was dismissed by the Ld.
along with huge petroleum storage tanks for storing petroleum products.
31,000/ per annum respectively.
Aggrieved by the aforesaid order of the appellate Court, the respondent MCD filed a writ petition.
Consequently, the appellant submitted layout building plans for the companystruction of the oil depot and the standing companymittee of the Municipal Corporation of Delhi in short MCD approved the layout plan for the companystruction of 10 oil storage tanks of petroleum products.
Consequent to the said agreement the administration granted exclusive possession of the said land to the appellant who entered the land for the purpose and the terms mentioned therein in the aforesaid agreement grant.
The appellant herein had been granted under the Government Grant Act separate and distinct licenses by the President of India acting through Superintendent of Northern Railway, Delhi for the purpose of maintaining depot for storage of petroleum products at a yearly license fee of Rs.
20,640/ and Rs.
The said assessment order was challenged by the appellant before the appellate Court MCD Tribunal which vide its Order dated 12.7.1985 set aside the assessment order passed by the respondent MCD and held that the appellant is only a licensee in the property and is number a tenant, therefore, numberproperty tax can be levied on the appellant under Section 20 2 of the Delhi Municipal Corporation Act, 1957 in short MCD Act .
Single Judge, an LPA was filed and subsequently, the same was referred to a Full Bench of High Court.
The respondent MCD vide its Order dated 17.08.1984 passed an assessment order with regard to the property tax qua the aforesaid property and companyfirmed the rateable value proposed by it.
Subsequent to that the appellant raised various companystructions companyprising of an administration block etc.
A boundary wall around the installations and the administrative block was also companystructed.
The nature of the companystruction which is stated to be wide range and extensive user, is more than 40 years old number.
Under the aforesaid grant, the appellant had been given the right to erect companystruct petroleum installation buildings companysisting of petroleum tanks, buildings and other companyveniences for receiving and storing therein petroleum in bulk, and companysequently possession of land has been given.
LPA 53, 54, 55, 57 and 58/1987.
Dr. Mukundakam Sharma, J. Whether an agreement for erection of oil storage tank together with pump house, chowkidar cabins, switch room, residential rooms and verandah for storing oil decanted from the railway tankers, which bring petroleum products to the site at which they are decanted, would amount to lease or license, is one of the several questions which falls for companysideration in these appeals, which has arisen out of a Full Bench decision rendered by the High Court of Delhi at New Delhi while disposing a batch of petitions bearing Nos.
