( 1 ) PETITIONER a private limited company challenges demand raised by DDA vide letter dated 30. 9. 1998. By and under said letter, interest in the sum of rs. 23,25,495/- has been demanded. Said sum has been arrived at levying interest @ 18% p. a. on premium of rs. 54,40,922/- for the period 1. 8. 1994 to 12. 12. 1996.

( 2 ) CASE of the petitioner is that one Shri Tilak raj was the member of the Surgical Co-op. Society ltd. . As member of the society, he was entitled to an industrial plot in his name. He died on 23. 11. 1982 and his nominee Smt. Karman Wali (his wife) was substituted as a member in his place by the society. Possession of the plots could not be given to the members of The surgical Co-op Society Ltd. as there was dispute pertaining to the cost. Matter attained finality on 16. 8. 1993 when Supreme Court passed an order in ca. No. 668/88 settling the issue of price. Post settlement of the issue of cost, on 1. 7. 1994, DDA issued a demand in the sum of Rs. 54,40,922. 60 for the plot in question i. e. plot No. B-61, Okhla Industrial Area, Phase- i, New Delhi. Demand was raised on :

( 3 ) IT is stated by the petitioner that M/s Om engineering Works