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 mo