Supreme Court of India
Municipal Corporation of Delhi v. Shashnak Steel Industries (p) Ltd.
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.
What the Court ordered
We are of the view that it did not c operate as conveyance of leasehold rights.
Judgment, page 21
From the headnote
Delhi Municipal Corporation Act, 1957: s.120(1)(c) - Property tax - Perpetual sub-lease - Between the President 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 that sub-lease operated as conveyance - Held: The sub-lease did not operate as conveyance, in view of number of restrictions put 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 apply…
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