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(v) It is common for builders to complete one sample flat at the stage of construction itself for showing to the prospective buyers. In this case, interestingly, the sample flat was made by clubbing together flat No.A-111 and A-112 and a big flat was shown to the buyers. This again substantiates the findings by the AO that the single residential units were never intended to be sold individually but two residential units combined to make a flat and thereby the built up area exceeded 1500 sq.ft. When confronted with this finding, again, no explanation was given by the appellant.

21. He also submitted that it is not correct that all the flats have been sold i.e. two adjoining flats to the same buyer. However, he admitted that the adjoining flats were sold to the members of the same family. He submitted that it is a matter of chance that few of the buyers purchased two adjacent flats and by seeing this behaviour more customers became interested in the pair of flats i.e. to buy adjoining flats but no adverse inference can be drawn from this fact. He then referred to the two affidavits filed at pages 64-65 of the paper book by Shri Sadanand Dattatrey Bapat and Shri Chittaranjan Behel respectively. He pointed out that in these affidavits it is clearly explained that the size of each flat was less than 1500 sq.ft. and even the sample flat shown was less than 1500 sq.ft. He also referred to page 72 of the paper book, which is a copy of the statement recorded by the Department of Shri Davies K. Thalakottur. In this statement in response to question as to what was the purpose for purchasing adjacent flat, it was stated that it was to avail large space and in response to question no.10 it was stated that corporation tax was being paid for each of the flats separately. This shows that the flats are independent flats. In response to question no.11 whether any approval was required for structure changes, it was submitted that since changes were to internal wall therefore no approval was required. This clearly shows that changes were made by the flat owners on their own.

6) I say that since I had no objection in registering two flats independently, I agreed to purchase the same.

7) I say that the sample flat shown to me was of smaller size as compared to the one owned by me. Almost all the flats were stated to be of the identical size less than 1500 sq.ft. I was told that if the two flats are to be purchased, I will be provided two adjacent flats so that the same could be combined.