Without Prejudice

Dated :
To,
M/s EMAAR MGF Land Ltd.
Emaar-MGF Business Park,
MG Road, Sikanderpur Chowk, Sector-28,
Gurgaon, Haryana-122002
(Through its Managing Director: Mr. Shravan Gupta)
Sub: Your reply dated 01.12.2015 regarding HVAT demand
with respect to Unit No.____________ The Palm Springs, Sector54, Golf Course Road, Gurgaon.
Dear Sir,
I refer to your above mentioned reply letter received in response to
my previous letter dated ______________ sent against your demand
letter dated 21.10.2015. In this connection, I write to submit my
reply as follows:
1. At the outset I deny and contest all your contentions and pleas
raised by you in your above reply dated 01.12.2015, as the
same are evasive and not consistent with the applicable laws.
2. With regard to your contention that you are not covered under
the composition scheme of Haryana VAT Act, and Rule
49A2(iii) is not applicable in the present case, please note that
your such contention is a mere averment without any
documentary support or substantiation by an official
document issued by your Competent Assessing Authority. I am
therefore unable to accept your such contentions until you
furnish to me a copy of the order of the Competent Assessing
Authority declaring you as a Non-Composition Dealer under
the HVAT Act. Please note that if you delay, decline or decide
not to furnish such documentary proof, I shall assume that you
are a composition dealer under the HVAT Act, and as such
you are barred from collecting any HVAT under Rule 49(A)2(iii)
from me as your customer.
3. I further wish to reiterate all my contentions as stated in my
reply dated ____________, sent in response to your demand
letter dated 21.10.2015 as your letter under reference is exfacie is vague and evasive.

4. Assuming without admitting that you are not a composition

dealer as alleged by you, in that event also you are not
permitted by HVAT Act to charge and recover more than 1%
HVAT on the total value of the Buyers Agreement as signed
and executed by you with the undersigned. Such liability, I am
advised, such levy of 1% will be one time payment liability on
the Buyers Agreement value or the Registered Sale Deed
value as the case may be. Therefore your purported attempts
to collect and recover from me year wise HVAT commencing
from 2007-08 is patently arbitrary, unethical and unlawful,
hence not liable to be paid at all.
5. I submit that if you, as a registered dealer, have not opted for
composition scheme as alleged or contended by you, the cost
and consequences of your such decision has to be entirely
borne and squarely suffered by you and not by me or any such
property buyer. Your such decision does not, and cannot,
permit you to construe the terms and conditions of Clause 13
and Clause 30 of the Buyers Agreement and the Conveyance
Deed in a unilateral manner so as to claim or confer upon
yourself a right to demand from me any amount in the garb of
HVAT or any other such tax. Such an interpretation as taken by
you is totally misconceived and cannot be legally permitted to
shift your own HVAT liability, partially or wholly, upon the
customer / buyer of your property like me. If the composition
scheme under the Haryana Vat Act grants a lawful benefit of a
lower rate of tax and reduced tax liability, as a customer /
buyer of your property I am entitled to the benefit of the same
and you are not legally permitted to foist upon me a higher
tax rate or liability whatsoever for the sake of your own
unlawful gain or benefit.
Finally I submit that this reply is submitted by me without prejudice
to my rights and contentions raised in my previous communication
sent to you against your demand letter under reference.
Thanking you,
Yours sincerely