PRADEEP OIL CORPORATION vs MUNICIPAL CORPORATION OF DELHI

The Supreme Court addressed the distinction between a lease and a license in the context of an agreement for the erection of oil storage tanks and related facilities. The Court held that the appellant, granted rights under the Government Grant Act, was a lessee rather than a licensee, thus subject to property tax under Section 20(2) of the Delhi Municipal Corporation Act, 1957. The judgment of the Full Bench of the Delhi High Court was upheld, confirming that the petroleum storage tanks qualify as buildings under the MCD Act.