South Delhi Educational Society and Shiveducation Society and Bahubali Educational Society and Kamal Education and Welfare Society and Lakhmi Chand Charitable Society and Human Care Medical Charitable Trust and Florence Nightingale Educational Society V. DDA and Union of India

W.P.(C)/10585/2009

AI Insights

The case involves multiple petitioners, primarily educational and health care societies, challenging the additional FAR charges imposed by the DDA. The petitioners argued that these charges were unjust, especially for institutions exempt from income tax. The DDA and the Union of India acknowledged the issue and presented a notification that exempted the petitioners from these additional charges. The court's decision was influenced by this notification, leading to the ruling in favor of the petitioners, ensuring that their operations and expansions would not be hindered by the previously imposed charges.

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 803673 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 20-07-2012
• Assessment Year: misc
• Laws Referred To: Delhi Development Act, 1957
• Result in Favour of: Applicant
• Court: HIGH COURT
• Department Lawyers: RAKESH MITTAL; PRAGYA SINGH; SHOBHANA TAKIAR
• Assessee Lawyers: R K SAINI; ARPAN BEHL
• Keywords: Educational Institutions; Income tax exemption; FAR charges; Health-care; Social welfare societies
• Section: 57

Judgement Text

"$~ SB-7-13 * IN THE HIGH COURT OF DELHI AT NEW DELHI 7. + W.P. (C) 9572/2009 SOUTH DELHI EDUCATIONAL SOCIETY ... Petitioner Through: Mr R.K. Saini, Adv. versus DDA AND ANR ... Respondents Through; Mr Rakesh Mittal, Adv. with Ms Pragya Singh, Adv. AND 8. + W.P. (C) 10551/2009 / SHIVEDUCATION SOCIETY ... Petitioner Through: Mr R.K. Saini, Adv. versus DDA AND ANR. ... Respondents Through: Mr Rakesh Mittal, Adv. with Ms Pragya Singh, Adv. AND 9. + W.P. (C) 10585/2009 BAHUBALI EDUCATIONAL SOCIETY AND ANR.... Petitioner Through: Mr R.K. Saini, Adv. versus UNION OF INDIA AND ORS ... Respondents Through: Mr Rakesh Mittal, Adv. with Ms Pragya Singh, Adv. AND Signing Date:26.09.2024 17:07:08 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified 10. + W.P.(C) 11679/2009 M r KAMAL EDUCATION AND WELFARE SOCIETY ... Petitioner Through: Mr R.K. Saini, Adv. versus DELHI DEVELOPMENT AUTHORITY AND ANR. ... Respondents Through: Mr Rakesh Mittal, Adv. with Ms Pragya Singh, Adv. AND 11. + W.P. (C) 13486/2009 LAKHMI CHAND CHARITABLE SOCIETY ... Petitioner Through: Mr Arpan Behl, Adv. versus DELHI DEVELOPKENT AUTHORITY AND OTHERS... Respondents Through: Mr Rakesh Mittal, Adv. with Ms Pragya Singh, Adv. AND 12. + W.P. (C) 1234/2012 HUMAN CARE MEDICAL CHARITABLE TRUST ... Petitioner Through: Mr R.K. Saini, Adv. versus DDA ... Respondents Through: Ms Shobhana Takiar, Adv. AND / 13. + W.P. (C) 1416/2012 ^ FLORENCE NIGHTINGALE EDUCATIONAL SOCIETY.. .Petitioner Through: Mr Florence Nightingle, Adv. versus DDA AND ORS ... Respondents Through: Ms Shobhana Takiar, Adv. CORAM: HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MS. JUSTICE VEENA BIRBAL ORDER V % ^ 20.07.2012 The learned counsel appearing for the DDA as well as for the UOI points out that a notification has now been issued and the same has been sent for publication which is most likely to be published in the official gazette within the next ten days or so. The notification reads as under:- \"DELHI DEVELOPMENT AUTHORITY LAND COSTING WING y VIKAS SADAN INA NEW DELHI NOTIFICATION Subject: - Exempting additional FAR charges in respect of Educational institutions/ Trusts, Health-care and other social welfare societies etc. having exemption from income-tax. In exercise of powers conferred by section 57 of the Delhi Development Act, 1957 (No.61 of 1957), the Delhi Development Authority with the previous approval of the Central Government hereby makes the following modification to Notification S.O. 2432(E), dated 10- 10-2008 and S.O. 2955 (E), dated 23-12-2008 published in the Gazette of India, Part II, Section 3, Sub-section (ii) with regard to fixation of rates to be applied for additional FAR charges for Institutional plots. 6(g) for Educational Societies/ Health-care, Social Welfare societies etc. where mode of disposal of land is still allotment. Accordingly Para 6(g) of these notifications dated 10-10-2008 and 23-12- 2008 shall be amended by the following: b SI. No. Item Modified Rates approved by the Ministry 1. Additional FAR charges for Institutional plots. 6(g). No additional FAR charges to be recovered from Educational societies / Health care and Social welfare societies having Income Tax Exemption. The other contents of the notification dated 23/12/2008 will remain unchanged. The exemption of additional FAR charges will remain in force till further modification and notification by the Government ofIndia. File No. F2[163] 07/AO(P)/Pt-II/ Dated: 17 July, 2012 D Sarkar Commissioner-cum-secretary Delhi Development Authority\" In view of the above notification it is absolutely clear that no additional FAR charges are to be recovered from the Educational societies/ Health care and Social welfare societies having income tax exemption. As such no additional FAR charges would therefore be recoverable firom the present petitioners. If any of the petitioners have made deposits in this court pursuant to any order passed by this couit the same shall be returnedto the respectivepetitioners. In case of any Bank Guarantees that may have been furnished on account of directions of this court in view of the additional FAR charges, the petitioners concerned would also be entitled to have the same revoked. In view of the fact that now no FAR charges are to be recovered firom the Educational societies/ Health care and Social welfare societies having income tax exemption, any action which may have been made conditional on the payment of the additional FAR charges would now not have the said condition. In other words, the non-payment of the FAR charges will not come in the way of the petitioners to proceed with their release of sanctioned building plans, occupancy certificates, extension of time and NOCs etc. if the other conditions prescribed in law are fulfilled. With these observations and directions, the writ petition stands disposed of This order is being made only with regard to the petitioners before us. Dasti. BADAR DURREZ AHMED, J ^ VEENA BII^AL, J JULY 20,2012 •• "