TaxTMI 
TaxTMI 
2008 (4) TMI 499
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....itutions including Nursing Homes and Hospitals were invited by a general scheme by the Noida Authorities. In the scheme itself, it was specifically mentioned that the rate shall be the one as prevailing at the time of allotment. The registration money to be deposited along with the application in case of a Nursing Home was Rs. 1,00,000. Pursuant to such advertisement for allotment of plots by the Noida authorities, the respondent submitted an application for allotment along with the registration money. By a letter dated 21-12-1993 issued by the Noida authorities to the respondent, the respondent was required to deposit certain amount within seven days so that steps could be taken to make the allotment. However, the respondent made no payment pursuant to the letter dated 21-12-1993. The Town Planning Department of the Noida authorities, while scrutinizing the proposed site did not clear the same and, accordingly, by a letter dated 13-1-1995, the entire amount deposited as registration money with the Noida authorities was refunded. It is an admitted position that the refund was accepted by the respondent by encashing the account-payee cheque without any reservation. 3. On 20-4-199....
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....ged that he was discriminated inasmuch as one Dr. Bhardwaj who was allotted a bigger plot in 1997 was charged the rate that prevailed in the year 1993. Therefore, the respondent had prayed that the benefit of the old rate, i.e., Rs. 2,750 per sq.mtr. should be extended to the respondent also as it was done in the case of Dr. Bhardwaj. 5. An affidavit of evidence was filed by the Noida authorities in which it was brought on record that as per the terms of the scheme, the rate applicable was the one prevailing at the time of issuance of the allotment. In the affidavit of evidence, it was alleged by the Noida authorities that the letter dated 21-12-1993 was only a proposal for allotment and that the said letter could not be treated as an allotment letter. It was further alleged that it was only in April 1996 that the allotment was first made by them. Accordingly, they alleged that the question of applying the old rate, i.e., the rate of the year 1993 could not arise at all. The MRTP Commission by the impugned order held that the action of the Noida authorities directing the respondent to pay at the rate prevailing in the year 1996 was discriminatory for the simple reason that diffe....
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....fered in the said letter of 1993 and the amount of Rs. 1,00,000, which was deposited by the respondent with them was refunded by account-payee cheque and the same was duly encashed by the respondent without raising any objection. Therefore, the respondent, having accepted the refunded money without raising any objection could not turn around and say that the offer letter of 1993 was an allotment letter and therefore, it was a concluded contract between the parties. Furthermore, a perusal of the said letter would not show that it was an allotment letter. In our view, by this letter, a plot of land was only offered to the respondent and there is nothing on record to show that the said offer letter had culminated into an allotment letter. Therefore, in view of the discussions made hereinabove, it is difficult to conceive that the earlier offer letter at the rate of Rs. 2,750 per sq. mtr. had culminated into a concluded contract and the lease deed ought to have been executed at the rate of Rs. 2,750 per sq.mtr. as that was the offer of the Noida authorities in the year 1993. That apart, after accepting the rate of the land at Rs. 3,600 per sq. mtr. and executing the lease deed at the a....
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....rate of Rs. 2,750 per sq.mtr. but it is also an admitted position that for the excess area of 300 sq. mtrs., the market rate on the date of allotment was charged from him, i.e., Rs. 3,600 per sq. mtr. was charged for the excess area of 300 sq. mtrs. That apart, it appears from the record that the fact of discrimination to the respondent in respect of allotment of plot for the nursing home was not even raised in evidence by the respondent. Such being the position and in view of the concluded contract after execution of the lease deed, it must be held that the respondent had agreed to pay at the rate prevailing on the date of offering the plot in question, i.e., at the rate of Rs. 3,600 per sq.mtr. and in fact the respondent had even deposited the amount at the rate of Rs. 3,600 per sq.mtr. 9. In Chief Administrator v. Mrs. Shabnam Virk [2006] 4 SCC 74, this court had taken into consideration an affidavit filed by the respondent and observed at Paragraph 14 as follows :- "14. It is to be noted that the respondent herself had accepted in the undertaking that she accepted the allotment of the house and undertook to abide by all the terms and conditions of the allotment letter. It....