Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2015 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 1164 - HC - Indian LawsClaim of refund of additional amount charged by DDA - Additional Floor Area Ratio (FAR) charges for institutional plots - 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 - Held that:- Admittedly, the petitioner is registered as a Trust and enjoying a tax exemption under Section 80-G of the Income Tax Act, 1961. Therefore, applying the doctrine of parity, the petitioner herein being similarly situated of the petitioners whose cases have been allowed by this Court, the petitioner is also entitled for the same relief. At the cost of repetition, it is again opined that the subsequent Notification dated 17.07.2012, which is clarificatory in nature, has retrospective effect in its operation.Accordingly, the respondent No.2/SDMC is directed to refund a sum of ₹ 13,17,32,564/- to the petitioner within a period of two months from today, failing which the petitioner shall be entitled for the interest at the rate of 9% per annum on delayed payment. Decided in favour of assessee.
|