Vipin Sanghi, J.(Oral)

1. The petitioner-Indian Oil Corporation Ltd.(IOCL) seeks the quashing of notice dated 20.06.1996 issued under Section 68(1) of the Cantonment Act, 1924, purporting to prepare the assessment list for the years 1995-98. The petitioner also assails the letter dated 02.08.1996 issued by the respondent calling upon the respondent to file further objections, if any. The petitioner also assails the communication dated 16.09.1996 issued by the respondent disclosing the basis for assessing the letting value of the property in question. The property tax bill No. 9382 issued for the years 01.04.2000 to 31.03.2001, with arrears for the year 1999-2000, for Rs.25,13,846/- has also been assailed by the petitioner. The petitioner seeks refund of an amount of Rs.1,47,552/- paid by the petitioner to the respondent towards property tax dues.

2. The case of the petitioner is that an agreement was entered into between the petitioner and the President of India on 05.11.1962 whereunder the petitioner agreed to construct fuel depots for Indian Air Force so as to provide storage and supply facility for aviation fuels. It was agreed that land for the construction of the depots shall be