Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Buildings Property tax |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Delhi Municipal Corporation Act, 1957 (66 of 1957) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | DELHI MUNICIPAL CORPORATION, 1957:ss. 2(3), 114 and 120(2) - "Buildings" - Oil tanks -Property tax - Under the Government Grant Act, grantee in terms of the agreement, given possession of certain land and the grantee erected 'petroleum installation buildings' consisting of petroleum tanks, buildings, etc. for receiving and storing therein petroleum in bulk - The constructions were subjected to property tax by MCD - Plea of grantee that it was a licensee and not a tenant and, therefore, not liable to the tax - Held: The grantee being in exclusive possession of the buildings since 1958, there is a strong presumption in favour of tenancy - It is for the grantee to show that despite the right to possess the demised premises exclusively, a right or interest in the property has not been created - The burden has not been discharged - On the other hand, in the proceedings under the Public Premises Unauthorized Occupants Eviction Act, the grantee has termed the arrangement as a tenancy by describing the fee as rentals. The document in question constitutes a lease - Oil tanks are buildings for the purposes of tax - Grantee is, therefore, liable to pay tax, which becomes payable from the date of accrual of the liability - Constitution of India, 1950 -Article 285 - Government Grant Act, 1895 - s.2.TRANSFER OF PROPERTY ACT, 1882 s. 105 -"Lease" - Connotation of- Explained. |
Judge | Hon'ble Mr. Justice Mukundakam Sharma |
Neutral Citation | 2011 INSC 278 |
Petitioner | Pradeep Oil Corporation |
Respondent | Municipal Corporation Of Delhi And Anr. |
SCR | [2011] 4 S.C.R. 764 |
Judgement Date | 2011-04-06 |
Case Number | 6546-6552 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |