Manash Nath Roy, J. - (1.) 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 here matter, were issued.
(2.) The Writ petitioner respondent, who at the time 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 for 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 bad been posted in West Bengal since 1964 and bad 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 to 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, has been made in his favour, if be was agreeable to accept that offer and if he 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 and 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 b s wife has neither employed any where nor had she any other earning. Apart from the above, an affidavit to the following effect was filed. "1. That neither 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 II of the Northern Salt Lake City Extension Area in the district of 24 Parganas on lease held 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) Act, 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 does not 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 Writ petition the Writ petitioner respondent was given the letter of allotment which has been mentioned as latter 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. Clause (b) stated that as the plots were not identical in size it was not possible to state at that stage the exact price which was payable by the Writ petitioner respondent and the same would be calculated after the selection of the plot and accordingly, he was given option to deposit selami in one of the two ways, as mentioned below : "(b) (i) Payment of Rs. (8,000x4)=32,000/-in one instalment within ninety days from the date of this letter. If you made this payment, you would be requested to select a plot. After selection of the plot, balance amount which is payable by you will he calculated. You will, however, be required to give a balance selami over and above Rs. 32,000/-provided the plot has you select is over four cottahs and/or the plot has locational advantages as stated 'n para 1(a) above. After calculation of the balance selami, a demand notice will issue and you may pay this balance selami within ninety days from the date of demand notice without any interest. If you, however, do not make payment of this amount within ninety days as stated above. Interest at the rate of 7% per cent for the first two years and at the rate of 10% per cent for the third year will be charged. This interest will accrue from 91st day from the date of issue of demand notice. (ii) Payment of Rs. 16,000/-within ninety days from the date of issue of allotment order and balance selami within 3 (three) years from the date of issue of allotment order, you will, however, have to pay interest at the rate of 7 per cent for the first two years and interest at the rate of 10 per cent for the third year. Interest will accrue from the 91st day from the date of issue of allotment order. (iii) If you do not make payment of a least Rs. 16,000/-wit in ninety days from the date of issue of allotment order your allotment will stand cancelled without intimation to you." Clause (d) and clause (h), which will also be relevant for the purposed deciding these appeals are also quoted below : "(d) The selami or part thereof as aforesaid should be deposited with the Reserve Bank of India, Calcutta (or in the manner as may be decided) by a Challan in T.R Form No. 7 under Head 483-Capital outlay on Housing B-Other Housing Scheme-Salt Lake Reclamation Schemes. The receipted challan will have to be deposited with the Executive Engineer, Design Division, Salt Lake, Sech Bhavan, Calcutta-64 who will accept the receipted challan and proper receipt on and from the forenoon of 5.1.79. The challans for deposit of money need not be endorsed by any officer of this deptt. but deposit of money under wrong head by parties will not be recognised an accepted will rectification is done (h) No assurance of completion of development work by any specified date or the manner or such development will be given." Apart from the above terms clause (i) contained that physical possession of the plot will not be handed over before the premium or 6elami has been paid in full and the lease deed executed and registered. Clause k) of the said document indicated that after full payment of all the dues the Writ petitioner respondent will have to get the lease agreement drawn up, executed and registered and all expenditure there of will have to be borne by him. Reference to another clause being clause (p) on the basis of the submissions as made before us will have to be made and the said clause (p) is as follows : "(p) A. specimen copy of the Challan in T.R. Form No. 7 duly filled in except the column regarding the amount of money to be deposited is enclosed. Before depositing money the amount of money i.e., either 50% or the full amount of the tentative selami may please be specified in the appropriate column.";