first plea raised by the assessee was that
only after the DC Rules dated 30.07.1997, the assessee changed the use of
land. He then, pointed ... Paper Book. Thereafter, again, there was an
amendment proposed in the DC Rules, dated 30.09.1993 but the new DC
Rules were passed on 03.07.1997; copy
sanction dated
07.08.2004. As per the Commencement Certificate issued under the dC
Rules, the CC permission is valid only for one year. Thereafter ... which
is totally illegal and in violation of DC Rules. The Project Proponent has
claimed net plot area to the extent of 11504.35 sq.mtrs
having residential units with commercial user to the extent
permitted under DC Rules/Regulations framed by the respective local
authority.
(b) In such a case ... local authority
is within the limits prescribed under the DC Rules/Regulation, the
deduction under Section 80IB(10) upto 31/3/2005 would be allowable
hence the definition of built up area
as per the DC Rules framed by PMC will prevail. It was stated that
similar view has been ... reiterated
that the definition of the built up area as per DC Rules of PMC
11
will apply and, therefore, the built up area
Project Proponent has not provided side margin as per the DC Rules.
It has not provided mandatory 15 % amenity spaces under DC Rules.
Page ... provided site margin as per the As per the information
DC Rules provided by PMC
that site margin at project
site is provided
deemed to
be granted as per Rule 7.7 of the DC Rules. Even Fire NOC which finds
significant mention in the DC Rules ... with four sets of completion plan under Rule
7.6 of the DC Rules of the PMC. Thereafter PMC is required to
return
recreational purpose as per Supreme Court are applicable to the
the DC Rules on virgin land as project commenced on or after the
Judgment ... provided Marginal Respondent No.7/PP have
Space as per the DC Rules and obtained necessary approvals and
turning radius of 9 Mtrs. for fire
houding projects with commercial user to the
extent permitted under the DC Rules framed by the
respective local authority. In other words, it was
known ... without or with commercial user to the extent
permitted under the DC Rules.
22. It is not in dispute that where a project is
approved
every region is regulated the concerned local
authority in accordance with DC rules/regulations framed by that
local authority. The DC rules/regulations are framed ... defined under the IT Act nor it is defined under the DC
rules/regulations framed by the local authority and, therefore, which
project would qualify
granted, was 2123.44
sq.mtrs. F.S.I. as per the DC Rules available in 1983 was One and
therefore, the builders/developers/opponents were ... under the said plot was consumed and since as per the DC
Rule permissible F.S.I. was One, opponent Nos.1to7 could not have