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b. The developer has to meet the regulations for common plot - generally 10% of the land area with restrictions on dimensions (Minimum size of the common plot shall be 250 sq.mts. with no side less than 10.50 meters.) and road width (7.5metres.). The arrangement of ownership tenement in a plot, shall be as may be approved by the Authority with due regard to internal approach roads, marginal open spaces common plot, water supply, drainage, and internal road lighting. c. Where the land is evenly shaped, the area of common plot can be restricted to the legal requirement, however in case of land with uneven shapes, higher area may be required for the common plots and roads as it will not be possible to fit the maximum number of standardized houses in the given land.

The project wise analysis of available FSI vis-a-vis utilized FSI is discussed in below para :-

A. Pratham Residency:

6.1. Authorized Representative has submitted that the project Pratham Residency is constructed on Block Nos. 418, 422, 424 and 425 of Village Kapurai. The project consists of 285 units classified as Manor and Villas. Manors have a built up area of 1043.67 square feet and Villas have a built up area of 1278.87 square feet. The four blocks of land, while they had a squarish srape independently, they were so positioned that the total area for the project esulted in three differently sized squarish shapes joined with each other -esulting in a very odd shape for the project. This odd shape resulted in nooks and crannies and keeping in mind the need to keep the required Common Plot and the 7.5 meter wide roads, the maximum number of residential units which could be fitted in the plot came to 285. After the project drawings was approved a Town Planning Scheme No. 40, demarcating the final plot/s for the project was announced. According to the revised TP Scheme there was substantial delineation which has affected the plot size of a number of plots. Examples are:

I.T.A Nos.2000/Ahd/2014 1533,2673,2769/Ahd/2015,3086/Ahd/2016,283/Ahd/2017,2192&CO158/Ahd/2015 Page 13 ACIT vs. M/s. Pratham Developers

4. Similarly, there is a straightening of the line on the east of the project, where, Plot Nos. 80 & 81 have been pruned.

5. It will not be out of place to state here that a portion of the common plot of the society shown as common plot No. 3 in the brochure has been proposed to be taken over for reservation for residential purpose by the Municipal Corporation. This will result in reduction of the area of the entire project.

7.2. It is further submitted before me that there is a major public road to the west of the Project which necessitated higher margins and, therefore, the common plot and the common facilities (club house, swimming pool etc.) had to be kept on that side. It is also submitted that almost all the building in the project are quadruplicates units i.e. they are conjoined back to back as well as side to side. The only exception are plot Nos. 1, 10 & 11 where because of the common plot odd shape has come across leaving space constructing only 3 units there. The row 42 to 51 and 93 to 100 are twin units i.e. conjoined side to side. This is because of the space constraints. Similarly, plot Nos. 52 to 62 are twin units conjoined from side to side because of the space limitation.