In Brief
Two charitable institutions deposited amounts with the Delhi Development Authority to avail enhanced floor area ratio (FAR) benefits based on a 2008 notification imposing additional charges. Before the High Court's final adjudication, a 2012 notification exempted certain institutions from these charges. The High Court ordered refunds but denied interest. The Supreme Court upheld this decision, holding that interest is not payable because: (1) the deposit was voluntary, made before adjudication of the charge's legality; (2) the notification remained valid when deposited; (3) the exemption came via administrative action, not a court declaration of illegality. The principle compensating parties for court-caused loss applies only after judicial determination of unlawful demand. Appeals dismissed.
The lawyer headnote and full judgment text are available to registered users.