( 1 ) WHETHER an agreement for erection of oil storage tank together with pump house, chowkidar cabins, switch room, residential rooms and verandah for storing oil decanted from the railway tankers, which bring petroleum products to the site at which they are decanted, would amount to lease or licence, is the question which falls for consideration in this batch of Letters Patent Appeals, which arise out of various judgments and orders passed by learned Single Judges of this Court.

( 2 ) THE said question arose in view of the orders passed by the Additional district Judge, Delhi in various house tax appeals filed under Section 169 of the delhi Municipal Corporation Act, (in short the Act) against the orders passed by the assessing Officers in terms whereof rateable value of the properties in question were enhanced on the ground that the said constructions do not come within the definition of "building" attracting house tax under the said Act.

( 3 ) BEFORE adverting to the question involved we may notice the basic fact of the matter. The respondent herein had been granted separate and distinct licences by the president of India acting through Superintendent of Northern Rai