A benefit-conferring legislation may warrant retrospective effect if it confers a benefit without inflicting a corresponding detriment.

Pradeep Nandrajog, J.

1. The respondent of LPA No.107/2004 and the writ petitioners of the three captioned writ petitions are societies/institutions and as per the charter/memorandum of their incorporation are non-profit bodies. All are engaged in imparting education i.e. have establish Educational Institutes in Delhi. They have obtained exemption under Section 80G of the Income Tax Act. They were allotted land by Delhi Development Authority on perpetual lease-hold basis at a premium determined by the Authority for institutional land. Buildings were constructed after sanction obtained.

2. Under the Master Plan for Delhi, the extent of plot coverage and area of building which can be constructed on a plot of land, in the parlance of architectural and building science, called Floor Area Ratio (FAR), is stipulated in the relevant chapters of the Master Plan dealing with different kinds of plots uses such as Residential, Commercial, Industrial, Institutional etc. Land being scarce in Delhi and there being a demand for built-up area, the representations received from various bodies and institutes for either allotting more land to them or permit them an additional FAR were given due attention to by the concerned bodies of the Government resulting in a decision taken to enhance the FAR. The terms on which the benefit of additional FAR could be availed of were notified by a Notification dated December 23, 2008, which reads as under:-

“DELHI DEVELOPMENT AUTHORITY

NOTIFICATION

New Delhi, the 23rd December, 2008

Fixation of rates to be applied for use conversion, mixed land use and other charges for enhanced FAR arising out of MPD 2021.

S.O. 2955(E) – In exercise of power conferred by Section 57 of the Delhi Development Act, 1957 (61 of 1957), the Delhi Development Authority with the previous approval of the Central Government, hereby makes the following Regulations in pursuance to Notification No.s.O.3432(E) dated 10th October, 2008:

S.No. Item Recommendation of the Ministry Rates worked out on the basis of the recommendations of the Ministry (Rates in Rs. Per sqm)

6. (g) Additional FAR charges for institutional Plots i.e. including hospital plots @ 50% of the undated zonal market rate of institutional properties for those disposed by auction as well as for those properties which were allotted to private parties. This is not applicable to those institutions which were allotted land @ Rs.1/- for whom no such charges is recommended. South & Dwarka Rs.29525/- North, East, West & Rohini Rs.13008/- Narela Rs.9691/- This is not applicable to those institutions which were allotted land @ Rs.1/- for whom no such charge is recommended.

3. A perusal of the notification dated December 23, 2008 would evidence that concerning institutional plots in South Delhi and Dwarka, for the additional FAR the owner of the land was required to pay additional premium/charge @ Rs.29,525/- per sqm. For the institutional plots in North Delhi, East Delhi, West Delhi and Rohini the additional premium/charge payable was @ Rs.13,008/-per sqm. For the institutional plots in Narela the additional premium/charge payable was @ Rs.9691/- per sqm.

4. Various representations were made by many non profit bodies to whom institutional land had been allotted by Delhi Development Authority. They pleaded that so steep were the charges that what was given by the right hand was taken away by the left hand. To put it in simple language, they prayed that benefit of additional FAR should be made available to them at no extra cost. In the representations these bodies highlighted that if required to pay the charges as per the notification they would not be able to expand their activities keeping in view the meagre resources with them. These representations were duly considered by a special committee constituted; and as we find in India, wheels in the Government Departments move excruciatingly slowly. The wheels of consideration in the instant case also move slowly. As time passed by, s