Supreme Court of India
Pradeep Oil Corporation v. Municipal Corporation of Delhi and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
In view of the aforesaid discussion, we are of the E considered view that the document in question constitutes lease in favor of the appeliant-grantee; and accordingly liable to pay taxes.
Judgment, page 30
From the headnote
DELHI MUNICIPAL CORPORATION, 1957: c ss. 2(3), 114 and 120(2) - "Buildings" - Oil tanks - Property tax - Under the Government Grant Act, grantee in terms of the agreement, given possession of certain land and the grantee erected 'petroleum installation buildings' consisting of petroleum tanks, buildings, etc. for receiving and 0 storing therein petroleum in bulk - The constructions were subjected to property tax by MCD - Plea of grantee that it was a licensee and not a tenant and, therefore, not liable to the tax - Held: The grantee being in exclusive possession of the buildings since 1958,
Authorities it was built on
Where later benches applied it
- 2013 The Rajasthan State Industrial Development and Investment Corporation & Anr. v. Diamond and Gem Development Corporation Ltd. & Anr.
- 2019 Delhi Municipal Council Etc. Etc. v. Association of Concerned Citizens of New Delhi and Others Etc. Etc.
Of those, 1 relied on · 1 referred to
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