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    <title>2012 (9) TMI 1260 - DELHI HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=460066</link>
    <description>A lessee has no inherent right to convert leasehold land into freehold unless the governing policy expressly grants that benefit. The Delhi High Court held that the freehold conversion policy was an executive measure, not a general entitlement, and that disinvested hotel and cinema site leases formed a distinct class from ordinary L&amp;DO leases because they arose from disinvestment transactions and did not carry the same ownership attributes. Long-term tenure, mortgage, transfer, construction, or development rights, and payments such as rent or security deposit, were treated as incidents of leasehold possession rather than proof of ownership. Refusal to extend conversion was therefore neither arbitrary nor discriminatory, and the writ petitions were dismissed.</description>
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    <pubDate>Tue, 11 Sep 2012 00:00:00 +0530</pubDate>
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      <title>2012 (9) TMI 1260 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=460066</link>
      <description>A lessee has no inherent right to convert leasehold land into freehold unless the governing policy expressly grants that benefit. The Delhi High Court held that the freehold conversion policy was an executive measure, not a general entitlement, and that disinvested hotel and cinema site leases formed a distinct class from ordinary L&amp;DO leases because they arose from disinvestment transactions and did not carry the same ownership attributes. Long-term tenure, mortgage, transfer, construction, or development rights, and payments such as rent or security deposit, were treated as incidents of leasehold possession rather than proof of ownership. Refusal to extend conversion was therefore neither arbitrary nor discriminatory, and the writ petitions were dismissed.</description>
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      <pubDate>Tue, 11 Sep 2012 00:00:00 +0530</pubDate>
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