https://www.taxtmi.com/caselaws?id=278178 The substance of a grant, not its label, determines whether it creates a lease or a licence; exclusive possession, authority to erect permanent installations, payment described as rent, tax obligations, and termination on notice point to a lease. The note also states that government grant character does not displace the rights and obligations created by the instrument itself. Exemption from municipal property tax under the Delhi Municipal Corporation Act and Article 285 is said to be unavailable where the structures are not Union property in the relevant sense and the exemption must be strictly construed. Oil storage tanks and allied structures are treated as buildings for municipal assessment, supporting composite taxation under the Act. en-us Wed, 06 Apr 2011 00:00:00 +0530 Wed, 02 Aug 2023 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278178 The substance of a grant, not its label, determines whether it creates a lease or a licence; exclusive possession, authority to erect permanent installations, payment described as rent, tax obligations, and termination on notice point to a lease. The note also states that government grant character does not displace the rights and obligations created by the instrument itself. Exemption from municipal property tax under the Delhi Municipal Corporation Act and Article 285 is said to be unavailable where the structures are not Union property in the relevant sense and the exemption must be strictly construed. Oil storage tanks and allied structures are treated as buildings for municipal assessment, supporting composite taxation under the Act. Case-Laws Indian Laws Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278178