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TMI Blog2019 (11) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of non-start of Construction activities, the company has declared that they had not incurred any expenditure on the project. This fact is clear from the declaration of the applicant before the RERA that expenditure incurred till the date of declaration was NIL. In view of the above facts, it is clear that a separate license bearing No.82 of 2018 dated 06.12.2018 and RERA License No. GGM/339/339/71/2019/33 dated 27.05.2019 for construction of residential apartments over the land measuring 4.36875 Acres had been obtained by the Applicant on which construction commenced only after 01.04.2019. So, this project being developed by the company does not fall under the definition of ongoing project . Rather this project falls under the category of a project other than an ongoing project as provided in the notification no. 03/2019 - Central Tax (Rate) and the rate of tax applicable on flats over the land measuring 4.36875 Acre is applicable @ 0.5% + 0.5%(Without Input Tax) - While obtaining license from the RERA, the applicant itself declared the likely date of starting the construction work on an land measuring 4.36875 Acre as 05.07.2019 . Moreover, the bookings of flats over a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was approved on 27.05.2019 . On the basis of License No.82 of 2018, the applicant was granted license bearing No. GGM/339/339/71/2019/33 dated 27.05.2019 by the RERA for construction of 595 flats in six towers. 3. Sequence of events as per the applicant: Date Particulars in relation to First License 09.12.2013 Letter of intent for grant of License for setting up of Affordable Group Housing Colony on the land measuring 5.00 acres falling in the revenue estate of Vill Dhankot, Sector 102, Gurgaon was proposed to be approved by Directorate of Town Country Planning, Haryana (ref Memo No. LC 2983-JE (VA) 2013 60019) 10.06.2014 License (No. 11 of 2014) for setting up of Affordable Group Housing Colony on the land measuring 5.00 acres granted by Directorate of Town Country Planning, Haryana (ref Memo No. LC 2983-JE (VA) 2014/12391) valid upto 09.06.2019 26.03.2015 Building Plan was approved (ref Memo No. ZP 992/AD RA 2015/4864-68) Provisions of Law/Notifications on the subject matter: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h commences on or after 1st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option in the prescribed form to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, having carpet area not exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the gross amount charged is not more than forty five lakhs rupees. ongoing project shall mean a project which meets all the following conditions, namely- (a) commencement certificate in respect of the project, where required to be issued by the competent authority, has been issued on or before 31st March, 2019, and it is certified by any of the following that construction of the project has started on or before 31st March, 2019: (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or (ii) a chartered engineer registered with the Institution of Engineers (India); or (iii) a licensed surveyor of the respective local body of the city or town or villa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... development works, all improvements and structures thereon, and all easement, rights and appurtenances belonging thereto; Section 2 (zq) sanctioned plan means the site plan, building plan, service plan, parking and circulation plan, landscape plan, layout plan, zoning plan and such other plan and includes structural designs, if applicable, permissions such as environment permission and such other permissions, which are approved by the competent authority prior to start of a real estate project; Section 3. (1) No promoter shall advertise, market, book, sell or offer for sale, or invite persons to purchase in any manner any plot, apartment or building, as the case may be, in any real estate project or part of it, in any planning area, without registering the real estate project with the Real Estate Regulatory Authority established under this Act: On the basis of the above provisions of the law, the project shall be covered under the ongoing category , if the following parameters are fully met: (a) commencement certificate in respect of the project, where required to be issued by the competent authority, has been issued on or before 31st March, 2019 and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il 9. Environment clearance Applied on 19/03/2019, but not yet received (The related documents are placed on file). 5.3 On the basis of above self-declaration by the company, all the events i.e. Sanction of building plans, declaration of likely date of start of construction registration under Haryana Real Estate Regulation Authority etc. occurred after 31/03/2019. Further, the company had not got the Environment Clearance certificate till the date of grant of RERA certificate, which has to be obtained, before start of construction activities of the project. As a confirmation of non-start of Construction activities, the company has declared that they had not incurred any expenditure on the project. This fact is clear from the declaration of the applicant before the RERA that expenditure incurred till the date of declaration was NIL. 5.4 In view of the above facts, it is clear that a separate license bearing No.82 of 2018 dated 06.12.2018 and RERA License No. GGM/339/339/71/2019/33 dated 27.05.2019 for construction of residential apartments over the land measuring 4.36875 Acres had been obtained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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