https://www.taxtmi.com/caselaws?id=278178 The court determined that the agreement for erection of oil storage tanks constituted a lease rather than a license. As a lessee, the appellant was held liable to pay property tax under the Delhi Municipal Corporation Act, as the petroleum storage tanks were considered buildings under the Act. The court clarified that exemptions under Section 119 of the DMC Act and Article 285 of the Constitution did not apply in this case. The appeal was dismissed, and no costs were awarded. 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 court determined that the agreement for erection of oil storage tanks constituted a lease rather than a license. As a lessee, the appellant was held liable to pay property tax under the Delhi Municipal Corporation Act, as the petroleum storage tanks were considered buildings under the Act. The court clarified that exemptions under Section 119 of the DMC Act and Article 285 of the Constitution did not apply in this case. The appeal was dismissed, and no costs were awarded. Case-Laws Indian Laws Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278178