Income Tax
as all the facts relating to "External Development Charges"
and "EDC" under Papra Act amounting ... this case, it was seen that
the assessee had received External Development Charges
(EDC) from Land Developers/ Colonizers /Real Estate
Builders/Promoters during
Preferential Location Charges and
Rs. 2,84,050 as External Development Charges. The total sale
consideration amounts to Rs.18,91,175/-.
3. Thereafter ... Complainant was also liable to pay Rs. 2,84,050 as External
Development Charges as per the following schedule:-
Installments % of Charges Amount Due
Payable
amount at the rate of Rupees fifty per
square metre for external development cost,
shall be deposited by the coloniser in the
treasury ... time to time:
[Provided that if the coloniser himself
completes the external development of the
colony as per the prescribed specification then
it shall
reached its purpose and object.
19. Section 2 (w) defines “External Development Works” means includes
roads and road systems landscaping, water supply, seweage and drainage ... external development and internal development works are also included.
Thus, the development works does not restrict with reference to the internal
development works, but covers
developers; (b) failure on GNIDA's part to execute external developmental
works.
▪ Complete in- action on the multiple representations by the developers
▪ One sided ... conduct of GNIDA. It was also submitted that non-
provision of external development works creates hardship for the ultimate
consumers i.e. flat buyers
development permission,
the petitioner has submitted an undertaking that the external
development work shall be carried out by the petitioner at its own
cost ... submitted that the said amount can be utilized for
the external development only and not for any other purposes.
Considering the fact that
petitioner submits that petitioner is the
coloniser and he has deposited external development charges to the tune of
Rs.67,59,250/-. Learned counsel ... development work on
his own, then the Corporation cannot charge the external development
charges. In the instant case undertaking was already taken by the petitioner
hundred sixty eight Only) illegally
charged in the name of external development charges (EDC) and
enhanced external development charges (EEDC).
(h) Direct the Respondent ... carparking charges, power backup
charges, maintenance security charges, preferential location charges,
external development charges (EDC) and Infrastructure Development
Charges (IDC). However, the complainant had paid
residential complex. The
consideration also included charges on account of External
Development Charges, Club Building Charges, Fire Fighting Charges,
Electrification Fitting Charges, Park Facing Preferential ... argued that the charges collected by
the appellant such as External Development Charges, Preferred
Location Charges, Internal Development Charges, Legal Specification
Charges
being
amount debited as interest expenses towards delayed payment of
EDC external Development Charges to HUDA, as the same is
2
ITA No.7238 ... paid to Haryana Urban Development
Authority(HUDA) for delayed payment of External Development
Charges (EDC), which was claimed as revenue expenditure,
observing as under
