The cancellation of an allotment of land is justified if the allottee fails to pay the selami within the stipulated period.

Roy, J.: This is an appeal, against the judgment and order dated 27. 8. 87, passed in C. R. No. 624(W) of 1984, by a learned Single Judge of this Court and whereby, the Rule was made absolute and appropriate declarations, which will be referred to hereinafter, were issued.

2. The Writ petitioner respondent, who at the rime of obtaining the Rule under Article 226, against an order dated 5th April, 1983, refusing to revive an order of allotment of a plot of land at Salt Lake City, which was said to have been made in his favour or alternatively asked for cancellation of the said offer for non-payment of selami duty, was holding the post of Inspecting Assistant Commissioner of Income-tax; Calcutta. It was his claim that the offer in question was made to him by an order dated 7.4.79, being Annexure C to the Writ petition. Admittedly, he applied for allotment of a land at Salt Lake City stating that he had been posted in West Bengal since 1964 and had no residential accommodation or any landed property any where in India. It was his further case that emotionally and culturally, he decided to settle down permanently in Calcutta.

3. On such application, on 23rd March, 1979, by the letter in Annexure A to the Writ petition, a, provisional allotment was made in his favour. He was informed that such provisional allotment of one four-cottahs plot on lease for 999 years, bas been made in his favour, if he was agreeable to accept the offer and if be was agreeable to accept such offer, he was requested to furnish the following particulars:

"(i) ***

(ii) if your wife/husband is employed or has

(iii) any other earning such income with necessary documentary evidence in support of the statement.

(iii) ***

(iv) ***

(v) An affidavit duly sworn before a First Class Magistrate declaring (i) total area and description of vacant land held by you or your family in any Urban Land agglomeration as defined in the Urban Land (Ceiling and Regulation) Act, 1979, (ii) that if 4 cottahs of Land is allotted to you, will not be hit by the provision of the Urban Land (Ceiling & Regulation) Act, 1979 (iii) that you and/or your wife/husband or your family do not solely own any house or plot of land within the Calcutta Metropolitan Development area and (iv) the address, location size and description of the house/land if you and/or your wife/husband or your family solely own any house or plot of land within the Calcutta Metropolitan Development area.

(vi) *** ***"

In reply, the Writ petitioner respondent, on the 3rd April, 1979 expressed his willingness to accept the offer and declared that his wife has neither employed any where nor bad she any other earning. Apart from the above, an affidavit to the following effect was filed.

"1. That neither I nor my wife nor my unmarried minor children jointly or severally hold any immovable property in excess of the ceiling limit within "Urban Agglomeration" as defined in the Urban Land (Ceiling and Regulation) Act, 1976.

2. That by acquiring a plot of land measuring about 4 (four) cottahs in sector 11 of the Northern Salt Lake City Extension Area in the district of 24 Parganas on lease bold from the Governor of the State of West Bengal, I shall not be hit by the provisions of the Central Urban Land (Ceiling and Regulation) Ace. 1976 and shall not be liable to submit any return under the Act.

3. That I do not hold lands buildings situated within the said “Urban Agglomeration” and in C. M. D. A.

4. That my family as defined in the aforesaid Act doesn’t hold lands buildings situated within the said “Urban Agglomeration” and C. M. D. A.”

Thereafter on 7th April, 1979, by the record in Annexure C to the With petition the Writ petitioner respondent was given the letter of allotment which has been mentioned as letter of offer of allotment and which indicated certain conditions, required to be fulfilled. Clause (a) of those conditions dealt with the extra price to be paid for locational advantages and the rates relevant for such advantages.