highest bidder has paid the total amount towards the plots in question which was Rs.59,79,82,000/-. Apart from the aforesaid, 12% lease rent and freehold charges amounting to Rs.7,17,57,870/- was also deposited by the petitioner. It has been stated that the allotment letter also indicated the fact that if the State Government directs charging of the infrastructure surcharge then the allottees would be liable to pay the same. It is stated that when a local audit was conducted by the GDA in the year 2013-14, objections were raised in two matters regarding non-charging of infrastructure surcharge in view of the First Government Order. Though objections raised by the Audit Department were duly replied, but the Audit Department was not satisfied with the reply. Thereafter, a review meeting was conducted under the chairmanship of the Principal Secretary, Housing, Government of U.P., wherein directions were issued to the effect that in respect of those properties/plots, which have been allotted during the period from 15.01.1998 to 26.07.2018, notice should be issued to the allottees concerned for recovery of infrastructure surcharge. It is stated that the notice dated 10.10.2019 is in consonance with the First Government Order. As per the terms of the brochure itself, since the Government has taken a decision, the infrastructure surcharge is liable to be paid by the petitioner. Since the allotment of the plots were made on 'AS IS WHERE IS'' basis and as such the corner charge is levied only on those plots which were situated on a corner. The plot of the petitioner is situated on a corner, hence, the petitioner is required to pay the corner charges also. It is stated that under the direction of the
