Its Appellant who have to show that despite the right to possess the demised premises exclusive, a right or interest in the property had not been created – SC

Municipalities & Local Governments – Delhi Municipal Corporation Act, 1957, ss. 20(2) and 119 – Government Grant Act, 1895 – Property Tax – Lease or License – The President of India under the Government Grant Act, 1895, granted separate and distinct licenses to the appellant for maintaining depot for storage of petroleum products at a yearly license fee – Appellant had also given the right to erect/construct ‘petroleum installation buildings’ consisting of petroleum tanks, buildings and other conveniences for receiving and storing petroleum i...