Supreme Court · 2008 INSC 1306 · Decided 17 November 2008

Municipal Corporation of Delhi v. Shashnak Steel Industries (P) LTD.

Court
Supreme Court of India
Citation
2008 INSC 1306 · [2008] 16 S.C.R. 100
Case number
CIVIL APPEAL No. 6802/2003
Decided
17 November 2008
Bench
S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

Delhi Municipal Corporation Act, 1957: s.120(1)(c) - Property tax - Perpetual sub-lease - Between the President C of India, as lessor, Cooperative society as lessee and respondent as sub-lessee - Liability of sub-lessee to pay property tax under s.120(1)(c) on the ground as conveyance - Held: The sub-lease did not operate as conveyance, in view of number of restrictions put D on sub-lessee which prevented sub-lessee from full enjoyment of leasehold rights - Since it was case of letting and not of conferring ownership rights on sub-lessee, s.120(1 )(c) did not

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