Siddharth Mridul, J.

1. The present writ petition has been filed challenging the demand notice for penalty charges amounting to Rs 91,94,049/- vide letter dated 12.07.2013 issued by Delhi Development Authority to the petitioner Society. The challenge to the said notice is premised on being ultra vires the notification dated 17.07.2012 as well as in disregard of the orders passed by this Court on 20.07.2012 and 09.11.2012.

2. Brief facts relevant to the present adjudication are enunciated hereinafter.

3. The respondent/DDA issued Notifications under Section 57 of DDA Act, providing for fixation of rates for availing Additional FAR provided under MPD 2021, inter alia, with respect to Institutional Plots. The petitioner received a communication/demand letter from the respondent/DDA calling upon it to deposit a sum of Rs 3,98,40,879/-(Rupees Three Crore Ninety Eight Lacs Forty Thousand Eight Hundred Seventy Nine only) as charges for sanctioning Additional FAR. However, the calculation, basis, bifurcation and/or the constituents of the said demand were not disclosed by the respondent to the petitioner.

4. The petitioner (as well as many other Educational Societies running schools and colleges) impugned the demand raised by the DDA for sanctioning Additional FAR as permitted under the MPD 2021, by filing WP(C) No.14094/2009 with the primary and basic ground of challenge being that the Notifications dated 10.10.2008 and 23.12.2008 issued by DDA, in its purported exercise of power under Section 57 of DDA Act, only specify the rates/amounts for sanctioning of Additional FAR, etc. without any Regulations having been framed by DDA permitting or authorizing any such levy in the first place.

5. Vide order dated 20.07.2012, this court disposed of a batch of similar writ petitions, as filed by the petitioner, taking on record the Notification dated 17.07.12 proposed to be published in the Official Gazette by DDA thereby exempting Additional FAR charges in respect of educational institutions/trusts and other societies having income-tax exemption.

6. WP(C) No.14094/2009 filed by the petitioner also came to be disposed of by this court on 09.11.2012 relying upon its earlier judgment dated 20.07.2012.

7. The respondent/DDA then issued the impugned communication/demand letter dated 12.07.2013 thereby again demanding a sum of Rs 91,94,049/- on account of purported penalty charges for availing Additional FAR without sanction.

8. The scope of controversy in the instant case is confined to whether penalty charges for availing additional FAR without sanction is permissible in view of the notification dated 17.07.2012 specifying that no additional FAR charges are to be recovered from Educational Societies/Health care and Social welfare societies having Income Tax exemption.

9. Counsel for the respondent has argued that the demand of Rs 91,94,049/- has not been made pursuant to item 6(g). It has in fact been made under the head “Penalty for availing additional FAR” under item 8 which remains untouched by the notification dated 17.07.2012.

10. Counsel for the petitioner society argues that in view of the order dated 09.11.2012 passed by this Court in WP(C) No.14094/2009, wherein the respondent could not dispute that the notification dated 17.07.2012 is applicable to the present petitioner society, the respondent cannot claim additional FAR charges subsequently.

11. We have heard arguments on behalf of parties. The notification dated 17.07.2012 is reproduced below:-

“DELHI DEVELOPMENT AUTHORITY

LAND COSTING WING

VIKAS SADAN INA

NEW DELHI

NOTIFICATION

Subject: Exempting additional FAR charges in respect of Educational institutions/Trusts, Health-care and other social welfare societies etc. having exemption from income-tax.

In exercise of powers conferred by section 57 of the Delhi Development Act, 1957 (No.61 of 1957), the Delhi Development Authority with the previous approval of the Central Government hereby makes the following modifi