Property Tax–Sub-lessee whether liable to pay property tax–Deed placed number of restrictions on the sub-lessee which prevented the sub lessee from full enjoyment of the leasehold rights–As the deed did not operate as a conveyance and the industrial plot was let out to sub-lessee the primary liability to pay property tax cannot be fastened on sub-lessee.
Before The Hon’ble Mr. Justice S.H. Kapadia The Hon’ble Mr. Justice B. Sudershan Reddy Civil Appeal Nos.6802-6806 Of 2003 Municipal Corporation of Delhi v. Shashnak Steel Industries (P) Ltd {Decided…