( 1 ) INTERPRETATION of various provisions of the Delhi Municipal Corporation act (hereinafter referred to as the DMC Act) as regards the liability of the lessee to pay property tax is the question involved in this batch of writ petitions.

( 2 ) THE order of reference was made by Hon ble Mr Juustice Mahinder Narain,. vide order dated 16. 12. 1986 differing with the judgment passed in CW 942/80 wherein it was held that even if a lease is not registered, the liability to pay tax would arise.

( 3 ) WITH a view to determine the rival contentions raised by counsel for the parties before us we may notice the fact of the matter from CWP 1336/90. A deed of lease was executed by the President of India and Mohan cooperative Industrial Pvt Ltd as the Lessor and Shashank Steel Industries Pvt Ltd (hereinafter referred to as Shashank Steel) as the sub-lessee, respondent No. 1 herein, in terms whereof 1721. 25 sq yds of industrial land had been given on perpetual sub lease, w. e. f. 8. 2. 1997. For the five years of sub lease the rent was payable @ Re. 1/- per annum whereafter it was enhanced to @ Rs. 402. 30 per annum. In terms of the provisions of the said lease, possession was to be