S. Ravindra Bhat, J.

1. In this suit, the plaintiff seeks a decree against the defendant for specific performance of an Agreement to Sell dated 7.6.1995 in respect of the second floor and terrace thereupon of the property being No. Y-39, Hauz Khas, New Delhi, (hereinafter called ?the suit property? and ?the plot?) measuring 200 sq.yds after obtaining Income Tax Clearance Certificate in Form 34-A from the appropriate authorities. Alternatively, in the event the Court finds that decree for specific performance cannot be granted, the plaintiff claims, as alternative relief, a decree for refund of Rs. 4 lakhs along with interest @ 24% per annum calculated with effect from the date of payment which amounts to Rs. 2,56,000/- as well as decree for damages to the tune of Rs. 22 lakhs along with interest, totaling Rs. 28,56,000/-.

2. The plaint averments are that one Shri Narender Nath Chadha had purchased the plot through a registered sale deed on 18.3.1959. He sold it to Smt. Ram Lubhai through a registered sale deed, dated 26.9.1961. Smt. Ram Lunbhai constructed a two and a half storied building on the plot with her funds. She executed a registered Will before her death. The Will