accepted by the respondent as we find from the record that the A amount under the offer letter was not deposited by the respondent. On the other hand, the Neida authorities also could not allot the plot offered in the said letter of 1993 and the amount of Rs. 1,00,000/-, which was deposited by the respondent with them was refunded by account payee cheque and the same B was duly encashed by the respondent without raising any objection. Therefore, the respondent, having .accepted the refunded money without raising any objection could not turn around and say that the offer letter of 1993 was an allotment letter and therefore, it was a concluded contract between the c parties. Furthermore, a perusal of the said letter would not show that it was an allotment letter. In our view, by this letter, a plot of land was only offered to the respondent and there is nothing on record to show that the said offer letter had culminated into an allotment letter. Therefore, in view of the discussions made D herein above, it is difficult to conceive that the earlier offer letter @ Rs. 2750/- per sq. mtr. had culminated into a concluded contract and the lease deed ought to have been executed @ Rs. 2750/- per sq.mtr. as that was the offer of the Neida authorites in the year 1993. That apart, after accepting the rate of the land at Rs. 3600/- per sq. mtr. and executing the leaseE deed at the accepted rate and after having already paid in terms of the offer letter, it is not open to the respondent now to allege that in view of the earlier concluded contract, he was liable to pay @ Rs.2750/- per sq. mtr. in respect of the plot in question F and therefore, the Neida authorities were liable to refund the excess amount paid by him. It will not be out of place to mention here that in the scheme itself, one of the conditions was that the rate would be charged at the prevailing market price on the date of allotment of the plot in question which, in this case was done G only in the month of April, 1996 and not in the month of December, 1993. In view of the foregoing reasons, it would be clear that the offer letter of 1993 for allotment of a plot made by the Neida authorites could not be treated as a concluded contract and therefore, it was not at all an allotment letter.
