1. - This writ petition has been filed by the petitioner- Bharat Petroleum Corporation Limited against the assessment order dated 7/2/1998 (Ann.8) by which land and building tax was levied, the order dated 9/3/1999 (Ann.9) by which appeal filed by the petitioner was dismissed and the order dated 21/6/1999 (Ann.10) by which revision petition filed assailing the aforesaid order was also dismissed.

2. Petitioner has filed writ petition with a prayer to declare that petitioner is not owner of the subject land and building and is thus not liable to be assessed under the provisions of Rajasthan Land and Building Tax Act, 1964 (for short, the "Act").

3. Petitioner Is a Government of India Undertaking engaged in refining and distribution of petroleum and petroleum products throughout the country. Petitioner is holding a petrol pump at Mile No.4/1, Tonk Road, Jaipur through its dealer Sharma Brothers, Jaipur on a land measuring 13860 square feet. This land belongs to one Kunwar Bhawani Singh, who leased it out to Burma shell Oil Storage & Distributing Company of India Limited for a period of 25 years commencing from 1/1/1964. Lease-deed was executed and registered on 18/12/1964 on monthly rent of Rs. 250/- wherein, an option for renewal for a further period of 20 years was provided. Lessee installed petrol pump on the aforesaid land and appointed M/s.Sharma Brothers as its dealers. Before however alleged period of 25 years was completed, Kunwar Bhawani Singh expired and his widow Smt.Lekha Kumari succeeded him as owner of the aforesaid property along with his minor sons and mother. Smt.Lekha Kumari initiated eviction proceedings by filing civil suit against the petitioner under the provisions of Rajasthan Premises (Control of Rent and Eviction) Act, 1950, which is said to be still pending In the civil court. However, lease-deed was neither renewed nor lease-deed was executed in favour of the petitioner afresh but petitioner retained possession of the land In dispute. Petitioner continued to deposit the rent in accordance with the orders of the court. The assessing authority of the Rajasthan Land and Building Tax Department vide order dated 27/6/1985 framed the order of assessment. Smt.Lekha Kumari, owner of the property deposited One Time tax amounting to Rs. 19,680/- on 29/3/1989 and a certificate to that effect was issued to her by the competent authority on 12/12/1991. When the petitioner came to learn about this fact, he brought the same to the notice of Assistant Director of LBT Department vide letter dated 25/8/1999. Even then, he insisted for recovery of tax from the petitioner and initiated proceedings for assessment of the said land and building tax in the hands of petitioner.

4. Shri Anant Kasliwal, learned counsel for the petitioner has argued that the assessing authority erred in law in subjecting petitioner to assessment of the land and building tax even though it was State and was exempted from such taxation by virtue of Section 6 of the Rajasthan Land and Building Tax Act, 1964 (for short, "Act of 1964"). Moreover, land being on lease for a maximum period of 25 years and lease having not been extended thereafter, petitioner would neither be considered owner nor as a deemed owner. Even then, the assessing authority passed an assessment order on 18/3/1982 determining value of the land in dispute to the tune of Rs. 2,22,000/- as on 1/4/1973. The assessing authority issued a notice under Section 22 of the Act of 1964 calling upon petitioner to file Return and relevant documents latest by 18/3/1995. Petitioner submitted reply to the notice on 6/2/1998 and requested to treat the notice as withdrawn and drop proceedings of the assessment. The assessing authority vide order dated 7/2/1998 passed the assessment order. Petitioner filed appeal, which was dismissed by the appellate authority vide order dated 9/3/1999. Thereafter, petitioner filed revision petition assailing the order of the appellate authority dated 7/2/1998 b