| 01-Feb-2022 |
DISPOSED |
The
present complaint has been received on 30.11.2021 and the reply was received on
30.12.2021.
Succinct facts of the case as per
complaint and reply are as under:
Sr.
No.
Particulars
Details
1.
Name of the project
Gurgaon Greens, Sector 102, Gurugram, Haryana
2.
Unit no.
GGN-26-1202, 12th floor, building no. 26
[annexure P2, page 45 of complaint]
3.
Provisional allotment letter dated
27.01.2013
[annexure R2, page 39 of reply]
4.
Date of execution of buyer’s agreement
28.05.2013
[annexure P2, page 42 of complaint]
5.
Possession clause
14. POSSESSION
(a) Time of handing over the Possession
Subject to terms of
this clause and barring force majeure conditions, subject to the Allottee
having complied with all the terms and conditions of this Agreement, and not
being in default under any of the provisions of this Agreement and compliance
with all provisions, formalities, documentation etc., as prescribed by the
Company, the Company proposes to hand over the possession of the Unit within 36 (Thirty
Six) months from the date of start of construction, subject to timely
compliance of the provisions of the Agreement by the Allottee. The Allottee
agrees and understands that the Company shall be entitled to a grace period
of 5
(five) months, for applying and obtaining the completion
certificate/occupation certificate in respect of the Unit and/or the Project.
(emphasis supplied)
6.
Date of start of construction as per statement of account dated 02.12.2021
at page 192 of reply
25.06.2013
7.
Due date of possession
25.06.2016
[Note:
Grace period is not included]
8.
Total consideration as per statement of account dated 02.12.2021 at
page 192 of reply
Rs. 1,32,78,012/-
Rs.1,22,91,913/- exclusive of taxes as per buyer’s
agreement
9.
Total amount paid by the complainants as per
statement of account dated 02.12.2021 at page 194 of reply
Rs.1,32,83,780/-
10.
Occupation certificate
16.07.2019
[annexure R6, page 134 of reply]
11.
Offer of possession
19.07.2019
[annexure R7, page 137 of reply]
12.
Unit handover letter dated
24.10.2019
[annexure R7, page 146 of reply]
13.
Conveyance deed executed on
05.11.2019
[annexure R8, page 150 of reply]
14.
Delay compensation already paid by the respondent in terms of the
buyer’s agreement as per statement of account dated 02.12.2021 at page 193 of
reply
Rs.4,05,222/-
The complainants are seeking the following reliefs:
1.
Direct
the
respondent to pay interest at the rate of 18% on account of delay in offering
possession on the amount paid by the complainants as sale consideration of the
said flat from the date of payment till the date of delivery of possession.
Considering the above-mentioned facts, the authority
calculated due date of possession according to clause 14(a) of the agreement
i.e., 36 months from the date of start of construction and disallows the grace
period of 5 months as the
promoter has not applied to the concerned authority for obtaining completion
certificate/occupation certificate within the time limit prescribed by the
promoter in the buyer’s agreement. As per the settled law one cannot be allowed
to take advantage of his own wrong. Therefore,
the authority allows DPC w.e.f.
26.06.2016 till 19.09.2019 i.e. expiry of 2 months from the date of offer of
possession (19.07.2019).
The amount of compensation
already paid to the complainants by the respondent as delayed compensation as
per the buyer’s agreement shall be adjusted towards delay possession charges
payable by the promoter at the prescribed rate of interest to be paid by the
respondent as per the proviso to section 18(1) of the Act.
2.
Direct
the respondent to return Rs.1,12,576/- unreasonably charged by the respondent
by increasing sale price after execution of buyer’s agreement between the
respondent and the complainants.
The counsel for the complainants submitted that as
per schedule of payment annexed with the buyer’s agreement (annexure P2, page 73
of complaint), the total sale consideration is Rs. 1,22,91,913.04/- which is
inclusive of basic sale price, EDC and IDC, club membership, IFMS, car parking,
PLC and additional charges. Whereas as per statement of account dated 02.12.2021
(annexure R9, page 192 of reply), the sale consideration has been increased to
Rs.1,23,21,989/- i.e. an increase of Rs.30,076/-. Further IFMS of Rs.82,500/-
has also been again added. Therefore, Rs.1,12,576/- have been charged extra.
The respondent submitted that an amount of
Rs.1,12,576/- has been charged as per the agreement: the sum being resultant of
other charges @ Rs.63/- per sq. ft. + administrative charges of Rs.12,000/- +
miscellaneous expenditure for registration charges of Rs.2,500/- with a
deduction of Rs.5,874/- for reverse EDC.
In the complaint bearing no.
4031 of 2019 titled as Varun Gupta V/s Emaar MGF Land Ltd.,
the authority has held that a nominal amount of up to
Rs.15000/- may be charged by the promoter for administrative/registration
charges which it may have incurred for facilitating the transfer of the subject
unit as has been fixed by the DTP office in this regard and for any other
charges like incidental and of like nature, since the same are not defined and
no quantum is specified in the builder buyer’s agreement, therefore, the same
cannot be charged.
In light of the aforesaid judgement, the respondent
is directed not to charge any amount under the head ‘other charges’ or
‘miscellaneous expenditure’ and is directed to delete the said amount from the
total sale consideration.
3.
Direct
the respondent to return entire amount paid as GST.
The complainants submitted that GST came into force
on 01.07.2017 and the possession was supposed to delivered by 25.06.2016.
Therefore, the tax which has come into existence after the due date of
possession and this extra cost should not be levied on complainants. On the
contrary, the respondent denied that any amount towards GST is liable to be
returned to the complainants.
The authority has decided this issue in the complaint bearing no. 4031
of 2019 titled as Varun Gupta V/s Emaar MGF Land Ltd.
wherein the authority has held that for
the projects where the due date of possession was prior to 01.07.2017 (date of
coming into force of GST), the respondent/promoter is not entitled to charge
any amount towards GST from the complainant/allottee as the liability of that
charge had not become due up to the due date of possession as per the buyer’s
agreements.
In the present complaint, the possession of the
subject unit was required to be delivered by 25.06.2016 and the incidence of
GST came into operation thereafter on 01.07.2017. So, the complainants cannot
be burdened to discharge a liability which had accrued solely due to
respondents’ own fault in delivering timely possession of the subject unit. So,
the respondent/promoter is not entitled to charge GST from the
complainants/allottees as the liability of GST had not become due up to the due
date of possession as per the said agreement.
4.
Direct
the respondent to return entire amount paid as VAT tax by the complainants
between 01.04.2014 to 30.06.2017 and issue necessary instructions to the
complainant’s bank to remove lien marked over FD of Rs.2,85,591/- in favour of
the respondent on the pretext of future payment of HVAT for the period
01.04.2014 to 30.06.2017.
The authority has decided
this in the complaint bearing no. 4031 of 2019 titled as Varun
Gupta V/s Emaar MGF Land Ltd. wherein the authority has held that the promoter is entitled to charge VAT from the
allottee for the period up to 31.03.2014 @ 1.05% (one percent VAT + 5 percent
surcharge on VAT). However, the promoter cannot charge any VAT from the
allottees/prospective buyers for the period 01.04.2014 to 30.06.2017 as the
same was to be borne by the promoter-developer only. The respondent-promoter is
bound to adjust the said amount, if charged from the allottee with the dues
payable by him or refund the amount if no dues are payable by him.
In the present complaint, the respondent has not
charged any amount towards HVAT for the period of 01.04.2014 till 30.06.2017,
however, vide letter of offer of possession dated 19.07.2019 has demanded lien
marked FD of Rs. 2,85,591/- towards future liability of HVAT for liability post
01.04.2014 till 30.06.2017. In light of judgement stated above, the respondent
shall not demand the same and the lien so marked be removed. Also, information
about the same be sent to the concerned bank by the promoter as well as
complainants along with the copy of this order.
Matter stands disposed of. Detailed order will
follow. File be consigned to registry.
|
K K KHANDELWAL VIJAY KUMAR GOYAL |
View Order |
11-Feb-2022 |