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11. Learned counsel for OP placed reliance decided by the Hon‟ble Supreme Court reported in 2014 (14) SCC 773 in the case of Ganesh Lal vs. Shyam, wherein held "where a sale of plot of land simpliciter is concerned, and if there is any complaint, same would not be covered under Consumer Protect Act". In our view on facts of the case does not come to the assistance of OP, since Hon‟ble Supreme court held „as far as the housing construction by sale of flats by builders or societies is concerned, that would be on a different footing - where a sale of plot of land simpliciter is concerned, and if there is any complaint, same would not be covered under Consumer Protect Act‟, which is not applicable to 10 CC/13/2020 the present case on hand, since OP is the developers and builders under the name and style of Megacity (Bangalore) Developers & Builders Ltd., Learned counsel further placed another reliance reported in 2018 (2) CPR 170 (NC) in the case of Rakesh Nag vs. Kakali Manna & another, wherein Hon'ble National Commission held "The transaction of sale simpliciter, as in the case on hand, also does not come within the purview of the Consumer Protect Act 1986 as was held by the Hon‟ble Supreme Court in Nitin Construction Pvt., Ltd., vs. Union of India & Ors II (2002) CPJ 4 (SC)", is again not applicable to the case on hand.