(1.) The prayer for dispensing with the formal defects is allowed. In these three Special Appeals, the Rajasthan Housing Board, through its Chairman and the Deputy Housing Commissioner, Rajasthan Housing Board, Circle II, Mansarovar, Jaipur, Rajasthan, have challenged the judgment of learned Single Judge dated 2.5.2014, by which he has set aside the demand note dated 30.8.2013, on the ground that the cost of land by the Housing Board of the houses under the Self Finance Multi Storey Residential Scheme - 2006 in Sectors 1 and 5, Mansarovar, Jaipur, include Self Finance Multi Storey Group Residential Scheme (High Income Group) - 2009, could be charged for the cost, on which the land was acquired and other incidental charges, on the date of allotment, for which the installments were fixed in the years 2007 and 2009.
(2.) Learned Single Judge held that as per Principles of Costing, 2010, introduced by the Board, the land cost could be determined on the date of payment of first instalment. Para No. 21.2 of the Principles of Costing, 2010 provides for the method of fixation of the land cost, on the date of payment of first instalment. The Housing Board did not incur any further expenses in the cost of land, either in the cost of compensation to be paid to the persons, from whom the land was acquired, or on any other incidental cost, or charges on its development. The land rate prevalent at the relevant time, was Rs. 2903/- per sq. mtr. in the matter of Smt. Sakuntla Parakh and Rs. 3805/- per sq. mtr. in the matter of Smt. Simmi Arun Mehta. The respondents could not justify, as to why they could charge the rate of the land at the time of final allotment, instead of charring it at the rate, which was prevalent at the time of payment of first instalment.
(3.) So far as parking charges are concerned, learned Single Judge held that the parking on the ground floor under the stilts, was provided in clause (15) of the Scheme. For the High Income Group, 19 flats in the Scheme, were to be built with basement, stilt and 9 floors, on an estimated cost of Rs. 34 lacs per flat. In the special details, it was mentioned that flat will include 3 bedrooms with toilet and balcony, dining -cum- drawing room with balcony, kitchen, store and covered car parking, with a plinth area of 150.60 sq. mtrs. The car parking was thus, part of the Scheme, for which the estimated amount was charged. In the demand note issued on 30.8.2013, after disclosing the details of cost of houses, under the details of other expenses in item B (5), parking charges 5% of the total cost, quantified at Rs. 1,85,290/-, is included.