FOUNDATION FOR APPLIED RESEARCH IN CANCER Vs. DDA

JUDGEMENT

(1.) THE petitioner is a Cancer Research Institute, registered as a Trust and enjoying a tax exemption under Section 80 -G of the Income Tax Act, 1961. The respondent No.1/Delhi Development Authority (for short 'DDA') vide para 6(g) of the Notifications dated 10.10.2008 and 23.12.2008 levied additional Floor Area Ratio (FAR) charges for institutional plots, i.e., including hospital plots and 50% of the updated Zonal market rate of institutional properties for those disposed of by auction and for those properties which were allotted to private parties as well. However, the same is not applicable to those institutions which were allotted land @ Rs.1 for whom no such charges is recommended.

(2.) PARA 6(g) of the aforementioned Notifications was challenged before a Division Bench of this Court in a batch of writ petitions, lead matter being W.P.(C) No. 9572/2009 titled as 'South Delhi Education Society Vs. DDA and Anr.'. During the pendency of those writ petitions, the DDA issued a clarificatory Notification dated 17.07.2012, whereby para 6(g) of the earlier Notifications dated 10.10.2008 and 23.12.2008 was modified to the extent that educational societies/healthcare and social welfare societies having income tax exemption were exempted from levy of additional FAR charges.

(3.) DURING the pendency of the aforementioned batch of writ petitions, the respondent No.3/Municipal Corporation of Delhi herein(for short 'MCD') raised a demand on the present petitioner on 08.07.2010 for a sum of Rs.13,17,32,564/ - as additional FAR charges.