Summarize the following court judgment. thority has made a huge profit by levy of surcharge is without merits. On the contrary it appears that the overall working of the Authority is deficit ridden. [723 A B] & ORIGINAL JURISDICTION: Writ Petitions Nos.4660/78 & 562/79 (Under Article 32 of the Constitution). Y. section Chitale and R. B. Datar for the Petitioner in W.P. No. 4660/78. L. M. Singhvi	 Sardar Bahadur Sahariya	 Vishnu Bahadur Sahariya and L. K. Pandey for the Respondent No. 1 in both the Writ Petitions. F. section Nariman and B. Datta and K. K. Manchanda for the Petitioner in W.P. No. 562/79. The Judgment of the Court was delivered by DESAI	 J. Allottees of flats	 constructed by the Delhi Development Authority ( 'Authority ' for short)	 located at Rajouri	 Garden	 708 Prasad Nagar and Lawrence Road comprised in Middle Income Group scheme	 question the decision of first respondent (Delhi Development Authority) to collect surcharge as part of the sale price of each flat from each of them as unauthorized and discriminatory i character	 in there two petitions under Article 32 of tho Constitution. Both the petitions raise identical contentions and i was said that Writ Petition No. 562 of 1979 is more comprehensive in character and	 therefore	 the facts alleged therein may be taken as representative character. They may be briefly stated. Delhi Development Authority was set up under the Delhi Development Act	 1957. The Act was enacted to provide for the development of Delhi according to plan and for matters ancillary thereto and for carrying out the objects underlying the Act	 the Authority has prepared Master and Zonal development plans for Delhi. With a view to easing the acute housing problems in the capital city the Authority undertakes construction of dwelling units for people belonging to different income groups styled as Middle Income Group ( 'MIG ' for short)	 Low Income Group ( 'LIG ' for short)	 Janta and Community Personnel Service ( 'CPS ' for short). In 1971 the Authority commenced registration of intending applicants desirous of having n dwelling unit in different income groups. Some of the petitioners got themselves registered with the authority in accordance with the terms and conditions laid down by it and made the initial deposits as required by the terms and conditions. Petitioners had applied and got themselves registered for allotment of flats in MIG scheme situated at Lawrence Road. As the number of available flats in this scheme were less than the number of allottees registered	 lots were drawn and the petitioners were informed that they have been allotted flats and that each of them should deposit the amount mentioned in the letter of allotment. It appears that the petitioners paid the amount they were called upon to pay and a flat was allotted to each of them and they have entered into possession. Petitioners now contend that the Authority being a statutory body formed with an object of working on 'no profit no loss ' basis and having prescribed a formula for working out the cost price of flats has levied and collected a surcharge from each of the petitioner. According to the petitioners the cost price worked out in accordance with the formula prescribed by the Authority cost of each flat would be between Rs. 51	800 and Rs. 55	600 depending upon the area	 extra balcony etc. However	 each one of them had to pay between Rs. 56	000 to Rs. 60	000 and that according to the petitioners a surcharge varying from Rs. 3	400 to Rs. 6	000 for a flat has been illegally and unlawfully collected by way of premium or profit. It is further alleged that the 709 Authority has not levied and collected such surcharge from other A allottees of flats in some other MIG Schemes and that this action of levying and collecting surcharge is violative of article 14 inasmuch as persons belonging to the same class	 namely	 allottees of flats in MIG Scheme have been unequally treated. It is also alleged that there was no valid or understandable justification of levying and collecting surcharge as price of flats comprised in MIG Schemes	 between 1976 and 1977	 and that from May 10	 1978	 this unauthorised surcharge has been abolished. Petitioners also contend that the assertion of the Authority that this surcharge was levied and collected with a view to financing housing projects for lower income groups	 Janta and CPS dwelling units so as to provide these weaker sections of the society	 houses at a price lower than cost price with a view to making them affordable by such members of the weaker sections of the society	 is belied by facts undisputed and that the whole attempt of the Authority	 in violation of its avowed policy	 was to make profit by levying such illegal surcharge. The petitioners	 therefore	 prayed for issue of a writ or order or direction declaring the levy of surcharge as illegal and unconstitutional and for a direction for refund thereof together with the interest at the rate of 12% per annum from the date of levy and collection till the date of refund. In the cognate petition the petitioners are allottees of flats situated at Prasad Nagar and Rajouri Garden under MIG scheme and they complain that in their case surcharge varies from Rs. 19	200 to 22	600. Respondents to the petition are Delhi Development Authority	 No. 1 and Chairman and Vice Chairman of the Authoring	 Nos. 2 and 3 respectively. In Writ Petition No. 4660/78 the Authority is respondent 1 and Union of India	 respondent 2. Petitions were mainly contested by and on behalf of the Authority. The Delhi Development Act	 1957 ( 'Act ' for short)	 was enacted as its long title shows with the a view to providing for the development of Delhi according to the plan and for arresting haphazard growth and for matters ancillary thereto. It envisages the setting up of an Authority to be styled as Delhi Development Authority which would be a body corporate by the name aforesaid having perpetual succession and a common seal with power 'o acquire	 hold and dispose of property	 both movable and immovable	 and to contract and shall by the said name	 sue and be sued. The composition of the Authority is set out in sub section (iii) of section 3. Amongst others	 Administrator of Union Territory of Delhi would be an ex officio Chairman and a Vice Chairman to be appointed by the Central Government. The 710 Vice Chairman may be either a whole time or part time officer as the Central Government may think fit. Section S contemplates the constitution of an Advisory Council for the purpose of advising	 the Authority on the preparation of the master plan and on such matters relating to the planning of development or arising out of or in connection with the administration of the Act. Section 5A which was added by amending Act 56 of 1963 confers power on the Authority to constitute as many committees consisting wholly of members or wholly of other persons or partly of members and partly of other persons and for such purpose or purposes as it may think fit. Chapter Ill A which was inserted by the Amending Act of 1963 confers power for modification of the master plain once prepared. Chapter IV provides for development of lands. Chapter V confers power on the Central Government to acquire land for the purposes of development or for any other purpose under the Act under the provisions to the Land Acquisition Act	 1894	 and further authorises the Central Government to transfer the land so acquired to he Authority. Chapter VI provides for finances and audit of the accounts of the Authority Chapter VII provides for supplemental and miscellaneous provisions. Section 52 confers power on the Authority to delegate any power exercisable by it under the Act	 except the power to make regulations	 on such officer or local authority or committee constitued under section 5A as may be mentioned	 by a notification to be published in the Official Gazette in such cases and subject to such conditions	 if any	 as may be specified therein. One more section of which notice should be taken is section 57 which confers power on the Authority with the previous approval of the Central Government by notification in the official Gazette to make regulations consistent; with the Act and the rules made thereunder to carry out the purposes of this Act. Sub section provides that until the Authority is established under the Act any regulation which may be made under sub section may be made by the Central Government and any regulation so made may be altered or rescinded by the Authority in exercise of its powers under sub section Section 58 makes it obligatory to lay every rule and regulation made under this Act before each House of Parliament in session for a period of 30 days and subject to any alteration or modification therein the rule or regulation shall after expiry of the prescribed period mentioned have effect only in such modified form or be of no effect as the case may be	 so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under the rule or regulation. Petitioners belong to MIG	 each of whom registered himself as an intending applicant for a flat in MIG scheme and each of whom has 711 been allotted a flat either in Rajouri Garden	 Prasad Nagar or Lawrence Road. Number of persons desirous of having a flat registered with the Authority far outnumbered the available flats with the result that lots had to be drawn and the lucky ones got a letter of allotment to pay the price set out in the brochure in respect of each scheme and to obtain a flat. Each petitioner had paid the price and has entered into possession of the allotted flat. All the petitioners now contend that the Authority has levied and collected a surcharge as part o: purchase price of flat arbitrarily and without the authority of law and has collected the same from them in violation of its object of functioning on 'no profit no loss ' basis and thereby made a huge profit. They further contend that they have been subjected to discriminatory treatment in contravention of article 14 of the Constitution inasmuch as no surcharge has been collected from allottees of flats in MIG schemes prior to November 1976 and subsequent to January 1977 except these three schemes and one Wazirpur MIG scheme. Further	 no other MIG scheme flats have been subjected to such unauthorised levy of surcharge. It is pointed out that the levy of surcharge has been scrapped in 1978. The petitioners contend that levy of surcharge has no nexus to the object for which the Authority was set up namely	 providing housing accommodation at reasonable price by the Authority whose declared policy is 'no profit no loss '. It was said on behalf of the petitioners that even if the Authority was set up for providing housing accommodation to the people in different income groups (keeping in view their financial capacity/affordability) yet a statutory body like the Authority operating on 'no profit no	 loss ' basis must have a scientifically prescribed formula for working out its price structure and that must be uniformly applied to all those who apply for flats and to whom they are allotted and such a statutory Authority cannot discriminate in working out the disposal price of the flats by including surcharge in respect of some MIG schemes within a certain specified period	 a surcharge not authorised by law and not sanctioned by the Authority as a component of price and unknown to pricing of flats	 while others similarly situated and similarly circumstanced and belonging to the same income group enjoyed the benefit cf getting flats at cost price and	 therefore	 petitioners have been accorded discriminatory treatment in the matter of price of flats allotted to them. Petitioners	 therefore	 contend that even if they applied for flats anc got registered and were offered flats and accepted the same at the price stated in the brochure and even if it has resulted in a concluded contract yet the Court should not turn a blind eye to such gross discrimination by a statutory authority charged with a duty to provide housing accommodation acting on the declared policy of 'no profit no 712 loss '. It was simultaneously contended that the Vice Chairman of the Authority authorised to determine the prices of flats in each income group has not made any order or has not given any direction for levy of surcharge and that the levy of surcharge was wholly unauthorised. A preliminary objection was raised by the Authority that the petitions are not maintainable under article 32 of the Constitution inasmuch as The petitioners have not come to the Court for enforcement of a t fundamental right conferred upon the petitioners under Part III of the Constitution but the petitioners have invoked jurisdiction of this Court for a relief of re opening concluded contracts. It was also submitted that if the Court accepts the contention of the petitioners they would derive an unfair advantage over others who may not have applied for flats because of the price set out in the brochure and if surcharge is excluded they may have applied for flats at a lower price and	 there fore	 also the Court should not entertain the petitions. Though we are not inclined to reject the petitions on this preliminary objection as we have heard them on merits it is undeniable that camouflage of article 14 cannot conceal the real purpose motivating these petitions	 namely	 to get back a part of the purchase price of flats paid by the petitioners with wide open eyes after flats have been securely obtained and petition to this Court under article 32 is not a proper remedy nor is this Court a proper forum for re opening the concluded contracts with a view to getting back a part of the purchase price paid and the benefit taken. The undisputed facts are that petitioners offered themselves for registration for allotment of flats that may be constructed by the	 Authority for MIG scheme. After the registration and when the flats were constructed and ready for occupation brochures were issued by the Authority. One such brochure for '	 allotment of MIG flats in Lawrence Road residential scheme is Annexure R 1. This brochure specifies the terms and conditions including price on which flat will be offered. It also reserved the right to surrender or cancel the registration	 the mode and method of paying the price and handing over the possession. There is an application form annexed to the brochure. Annexure 'A ' to the brochure sets out the price of flat on the ground floor	 first floor and second floor respectively. It sets out the premium amount payable for land as also the total cost in respect of the flats on the ground floor	 first floor and second floor. The statement also shows the earnest money deposited at the time of the registration and the balance payable. It is on the basis of these brochures that the applicants applied for the flats in Lawrence Road and other MIG schemes. They knew and are presumed to know the contents of the brochure and particularly the price 713 payable. They offered to purchase the flats at the price on which the Authority offered to sell the same. After the lots were drawn and they were lucky enough to be found eligible for allotment of flats	 each one of them paid the price set out in the brochure and took possession of the flat	 and thus sale became complete. There is no suggestion that there was a mis statement or incorrect statement or any fraudulent concealment in the information supplied in the brochure published by the Authority on the strength of which they applied and obtained flats. How the seller works out his price is a matter of his own choice unless it is subject to statutory control. Price of property is in the realm of contract between a seller and buyer. There is no obligation on the purchaser to purchase the flat at the price offered. Even afar registration the registered applicants may opt for other schemes. His light to enter into other scheme opting out of present offer is not thereby jeopardised or negatived and applicants so outnumbered the available flats that lots had to be drawn. With this background the petitioners now contend that the Authority has collected surcharge as component of price which the Authority was not authorised or entitled to collect. Even if there may be any merit in this contention	 though there is none	 such a relief of refund cannot be the subject matter of a petition under article 32. And article 14 cannot camouflage the real bone of contention. Conceding for this submission that the Authority has the trappings of a State or would be comprehended in 'other authority ' for the purpose of article 12	 while determining price of flats constructed by it	 it acts purely in its executive capacity and "is bound by the obligations which dealings of the State with the individual citizens import into every transacting entered into the exercise of its constitutional powers But after the State or its agents have entered into the field of ordinary contract	 the relations are no longer governed by the Constitutional provisions but by the legally valid contract which determines rights and obligations of the parties inter se. No question arises of violation of article 14 or of any other constitutional provision when the State or its agents	 purporting to act within this field	 perform any act. In this sphere	 they can only claim rights conferred upon them by contract and are bound by the terms of the contract only unless some statute steps in and confers some special statutory power or obligation on the State in the contractual field which is apart from contract" (see Radhakrishna Agarwal & Ors.vs State of Bihar & Ors.) Petitioners were under no obligation to seek allotment of flats even after they had registered themselves. They looked at the price and flats and applied for the flats. This they did voluntarily. They were advised by the brochures to look at the flats before going 714 in for the same. They were lucky enough to get allotment when the lots were drawn. Each one of them was allotted a flat and he paid the price voluntarily. They are now trying to wriggle out by an invidious method so as to get back a part of the purchase price not offering to return the benefit under the contract	 namely	 surrender of flat. I The Authority in its affidavit in reply in terms stated that it is willing to take back the fiats and to repay them the full price. The transaction is complete	 viz.	 possession of the flat is taken and price is paid. At a later stage when they are secure in possession with title	 petitioners are trying to get back a part of the purchase price and thus trying to re open and wriggle out of a concluded contract only partially. In a similar and identical situation a Constitution Bench of this Court in Har Shankar & ors.vs The Dy.Excise & Taxation Commr.& ors.has observed that those who contract with open eyes must accept the burdens of the contract along with its benefits. Reciprocal rights and obligations arising out of contract do not depend for their enforceability upon whether a contracting party finds it prudent to abide by the terms of the contract. By such a test no contract would ever have a binding force. The jurisdiction of this Court under article 32 of the Constitution is not intended to facilitate avoidance of obligations voluntarily incurred. It would thus appear that petitions ought not to have been entertained. However	 as the petitions were heard on merits	 the contentions canvassed on behalf of the petitioners may as well be examined The principal contention canvassed on behalf of the petitioners is that the treatment meted to them by the Authority is discriminatory inasmuch as no surcharge was levied on flats in MIG scheme constructed and allotted prior to November 1976 and after January 1977. MIG flats involved in these petitions were constructed and were available for allotment in November 1976 and the lots were drawn in January 1977. There is one more MIG scheme at Munirka where the allotment took place at or about the same time but in which case no surcharge was levied. The contention is that once for the purpose of eligibility to acquire a flat	 the criterion is grounded in income brackets	 MIG	 LIG	 et . those in the same income bracket form one class even for the purpose of determining disposal price of flat allotable to them irrespective of situation	 location or other relevant determinants which enter into price calculation and therefore	 in the same income group there cannot be differentiation by levying of surcharge in some cases and charging only the cost price in other cases and that the discrimination is thus writ large on the face of the record 715 because by levying surcharge in case of petitioners they have been treated unequally and with an evil eye. It is difficult to appreciate how article 14 can be attracted in the circumstances hereinabove mentioned. Cost price of a property offered for sale is determined according to the volition of the owner who has constructed the property unless it is shown that he is under any statutory obligation to determine cost price according to certain statutory formula. Except the submission that the Authority has a proclaimed policy of constructing and offering flats on 'no profit no loss ' basis which according to Mr. Nariman has a statutory flavour in the regulations enacted under the Act	 the Authority is under no statutory obligation about its pricing policy of the flats constructed by it. When the flats were offered to the petitioners the price in round figure in respect of each flat was mentioned and surcharge was not separately set out and this price has been accepted by the petitioners. The obligation that regulations are binding on the Authority and have provided for a statutory price fixation formula on 'no profit no loss ' basis will be presently examined but save this the Authority is under no obligation to fix price of different flats in differed schemes albeit in the same income group at the same level or by any particular statutory or binding formula. The Authority having the trappings of a State might be covered by the expression 'other authority ' in article 12 and would certainly be precluded from according discriminatory treatment to persons offering to purchase flats in the same scheme. Those who opt to take flats in a particular income wise area wise scheme in which all flats came up together as one project	 may form a class and any discriminatory treatment in the same class may attract article 14. But to say that throughout its course of existence the Authority would be bound to offer flats income groupwise according to the same price formula is to expect the Authority to ignore time	 situation	 location and other relevant factors which all enter the price structure. In price fixation executive has a wide discretion and is only answerable provided there is any statutory control over its policy of price fixation and it is not the function of the Court to sit in judgment over such matters of economic policy as must be necessarily left to the Government of the day to decide. The experts alone can work out the mechanics of price determination; Court can certainly not be expected to decide without ' the assistance of the experts (See Prag Ice & oil Mills and Anr.vs Union of India) In the leading judgment it has been observed that mechanics of price fixation have necessarily to be left to the executive and unless it is patent that there is hostile discrimination against a class the processual basis of price fixation has to be accepted in the generality of cases as valid. 716 This Court in Avinder Singh vs State of Punjab	(l) approved the following dictum of Willis on Constitutional Law	 page 587: "The State does not have to tax everything in order to tax something. It is allowed to pick and choose districts	 objects	 persons	 methods and even rates for taxation if it does so reasonably . The Supreme Court has been practical and has permitted a very wide latitude in classification for taxation. What is forbidden by article 14 is discrimination amongst persons of the same class and for the purposes of allotment of flats scheme wise	 allottees of flats in the same scheme	 not different schemes in the same income bracket	 will have to be treated as a class and unless in each such class there is unequal treatment or unreasonable or arbitrary treatment	 the complaint that article 14 is violated cannot be entertained. Therefore	 in the State of Gujarat & Another vs Shri Ambica Mills Ltd.	 Ahmedabad	 etc.	 Mathew	 J.	 speaking for the Court observed as under: "A reasonable classification is one which includes all who are similarly situated and none who are not. The question then is what does the phrase 'similarly situated ' mean ? The answer to the question is that we must look beyond the classification to the purpose of the law. A reasonable classification is one which includes all persons who are similarly situated with respect to the purpose of the law. The purpose of a law may be either the elimination of a public mischief or the achievement of some positive public good." " Is the classification income wise scheme wise violative of article 14 in any manner ? The Authority formulates income wise area wise schemes for constructing flats. Petitioners contend that there should be only income wise classification wholly ignoring area and time factor for classification. They say that allottees of flats in all MIG schemes irrespective of area and location and irrespective of when the flats were constructed form one class for determining price of flats. There is no merit in this contenting. What are price determinants ? Price of land	 building material	 labour charges and cost of transport	 quality and availability of land	 supervision and management charges are all variable factors that enter into price fixation. Their cost varies time wise	 place wise	 availability wise. All these uncertain factors cannot 717 be overlooked for the purpose of classification. Therefore	 it is not possible to hold that allottees of flats in MIG scheme at any place and executed at any time will form one class for the purpose of pricing policy only valid basis for classification would be income wise	 area wise	 time wise	 scheme wise	 meaning all flats constructed at or about the same time in same area in one project for particular income group will form a class. And there is no discrimination amongst them. Pricing policy is an executive policy. If the Authority was set up for making available dwelling units at reasonable price to persons belonging to different income groups it would not be precluded from devising its own price formula for different income groups. If in so doing it uniformally collects something more than cost price from those with cushion to benefit those who are less fortunate it cannot be accused of discrimination. In this country where weaker and poorer sections are unable to enjoy the basic necessities	 namely	 food	 shelter and clothing	 a body like the Authority undertaking a comprehensive policy of providing shelter to those who cannot afford to have the same in the competitive albeit harsh market of demand and supply or can afford it on their own meagre emoluments or income	 a little more from those who can afford for the benefit of those who need succour	 can by no stretch of imagination attract article 14. People in	 the MIG can be charged more than the actual cost price so as to give benefit to allottees of flats in LIG	 Janata and CPS. And yet record shows that those better off got flats comparatively cheaper to such flats in open market. It is a well recognised policy underlying tax law that the State has wide discretion in selecting the persons or objects it will tax and that the statute is not open to attack on the ground that it taxes some persons or objects and not others. It is only when within the range of its selection the law operates unequally	 and this cannot be justified on the basis of a valid classification	 that there would be a violation of article 14	 (see East India Tobacco Co. vs State of Andhra Pradesh). Can it be said that classification	 income wise cum scheme wise is unreasonable ? The answer is a firm No. Even the petitioners could not point out unequal treatment in same class. However	 a feeble attempt was made to urge that allottees of flats in MIG scheme at Munirka which project came up at or about the same time were not subjected to surcharge. This will be presently examined but aside from that	 contention is that why within a particular period	 namely	 November 1976 to January 1977 the policy of levying surcharge was resorted to and t hat in MIG schemes pertaining to period prior to November 1976 and later April 1977 no surcharge was levied. 718 If a certain pricing policy was adopted for a certain period and was uniformly applied to projects coming up during that period	 it cannot be the foundation for a submission why such policy was not adopted earlier or abandoned later. It was	 however	 said that levying of surcharge runs counter to object for which the Authority was set up	 namely	 to make available housing accommodation on 'no profit no loss ' basis. The argument proceeds on the assumption that the principle of 'no profit no loss ' implies that in respect of each flat the cost of its construction must be worked out and that alone can be the disposal price of each flat. Principle of 'no profit no loss ' has been explained by the respondents. It IS said that in the over all working	 planning and execution of projects which the Authority undertakes as part of development of Delhi	 the integral part of it being construction of flats for different income groups the motives and working of it would not be profit oriented but would work on 'no profit no loss ' economic doctrine. This would not for a moment suggest that the principle of 'no profit no loss ' should apply either to every flat or to every scheme or to every piece of land developed by the Authority. It would be impossible for the Authority to function on such fragmented basis and such a policy statement has not been made by the Authority. Of course	 some public statement appears to have been made that the overall working of the Authority is on "no profit no loss ' basis. Respondent 1 has been able to point out that the Authority 's housing scheme	 as a whole has been running in a heavy deficit because flats including such as those of the petitioners actually cost much more than the initially determined estimates and by the time flats are ready for occupation initial estimates founded on prevalent market prices of materials and labour escalate and revised estimates have to be made. It is also shown that till Municipal authority takes over municipal services the Authority spends for the same and incurs cost. Apart from that petitioners have not been able to show that the Authority is actuated by commercial profit oriented approach in its overall working. It is	 however	 necessary to examine the contention whether this 'no profit no loss ' policy statement has any statutory flavour as contended by Mr Nariman. The regulations styled as the Delhi Development Authority (Management and Disposal of Housing Estates) Regulations	 1968	 ( 'Regulations ' for short) are framed in exercise of the powers conferred by section 57 and were laid before the Houses of Parliament as required by section 58. Disposal price has been defined in Regulation 2(13) to mean in relation to a property such price as may be fixed by the Authority for such property. There is not the slightest or even a remote reference to 'no profit no loss ' formula for 719 determining the cost price. A quick survey of the Regulations do A not spell out any formula for price determination on the basis of 'no profit no loss '. Whether the power to determine disposal price is in the Housing Committee will be presently examined. Regulations	 however	 on the contrary indicate that the power to determine the disposal price is vested in the Authority and as price has been fixed by the delegate of the Authority even if it is inclusive of surcharge it cannot be said that it runs counter to the declared policy of the Authority. It is at this stage necessary to examine the contention that in the case of Wazirpur and Munirka LIG schemes which came up during this very period no surcharge was levied and	 therefore	 there is invidious discrimination amongst members of the same class. Again the argument proceeds that income wise classification alone is valid. Here time wise (November 1976 to January 1977) classification is relied upon. It is an admitted position that no surcharge is levied on MIG flats at Munirka. The affidavit in reply shows that the land on which flats are constructed in Munirka MIG scheme turned out to be very rocky with the result that the construction cost in respect of flats at Munirka MIG scheme worked out at Rs. 456 per plinth area per metre whereas in respect of Lawrence Road it came to Rs. 401.54 p. Only. The Authority	 therefore	 thought that if surcharge is levied on flats under MIG scheme in Munirka area the disposal price would be very high and would be beyond the reach of MIG. It is in this background of the special facts that 'no surcharge was levied in respect of any flat in MIG in Munirka area. Project wise price fixation cannot be dubbed as arbitrary or discriminatory in comparison with other projects at different places. It was	 however	 pointed out that 132 flats in Rajouri Garden MIG scheme were disposed of without levying surcharge as component of sale price. It is pointed out in affidavit in reply that those flats were handed over to the Government of India for meeting their needs for staff quarters and that was done in the year 1978. It is also pointed out that the Government charged half the price of the land in respect of these 132 flats and	 therefore	 surcharge was not levied. There is two fold fallacy in this submission. Government ordinarily is in a class by itself and its needs of staff quarters deserve to be met in large public interest. Government has not got any undeserved benefit at the cost and risk of petitioners. Hence their complaint in this behalf is without merits. It was next contended that surcharge is arbitrary inasmuch as how the surcharge is worked out in each case does not answer any 720 rational	 tangible	 scientific cr understandable formula. How the figure of surcharge has been worked out has been explained in detail in affidavit in reply. Briefly recapitulating the same	 it may be mentioned that initial estimates for 304 MIG flats in Prasad Nagar area were prepared in or about 1971 and the estimated cost was Rs. 1	17	83	200 and that on March 21	 1972	 an estimate of Rs 1	09	97	100 was sanctioned. After the work commenced and the actual cost started coming in the revised estimate for 304 flats was of the order of Rs. 2	07	33	000 which was approved by the Vice Chairman on September 18	 1976. According to the revised estimate the approximate disposal cost for each flat came to Rs. 68	202 and the cost of land per dwelling unit was Rs. 7	008. Extracts of original notes of Financial Adviser (Housing) and the approval of the same by the Vice Chairman have been set out in the affidavit in reply. The subsequent revised estimates show that disposal price of each flat would be Rs. 75	200. In the meantime the Income Tax Department wanted to acquire 40 MIG flats in Prasad Nagar area and the same were offered at the price of Rs. 75	000	 per flat. Commissioner of Income Tax accepted the price. This became the starting point for working out the disposal price in that period. The difference between the cost price and the disposal price of Rs. 75	000 per flat was treated as surcharge and the purpose was to use the extra money for extending cost reduction benefit to the allottees of flats in LIG	 Janata and CPS schemes. Affidavit in reply of the Secretary of Respondent 1 provides further information which show that the cost price would be Rs. 78	000. Therefore	 at best the component of surcharge would be between Rs. 1700 to Rs. 2200 in Rajouri Garden MIG flats. Similarly	 with regard to MIG flats at Lawrence Road the actual cost price would be in close proximity of the disposal price would be in close proximity of the disposal price charged from the petitioners. It is	 therefore	 difficult to entertain the contention that even if surcharge could be justified its actual computation is arbitrary and irrational. The next contention is that Vice Chairman had no authority to levy surcharge and that even if he has authorised the same it runs counter to the principle of fixing disposal price incorporated in Resolution No. 209 dated November 26	 1974. The Vice Chairman is to be appointed by the Central Government as per section 3(3)(b) of the Act. It appears that this Vice Chairman is whole time officer and will be the Chief Executive of the Authority. This becomes clear from regulation 3 of the Regulations which provides as under: "3.These regulations shall be administered by the Vice Chairman	 subject to general guidance and resolutions of the 721 Authority	 who may delegate his powers to any officer of the Authority". Thus the Vice Chairman	 subject to general guidance and resolutions cf the Authority	 shall administer the regulations. He can delegate the functions to any officer of the Authority. Regulation 59 is important which reads as under: "59.The Authority may delegate all or any of its powers under these regulations to the Vice Chairman or to a whole time member". Armed with this power of delegation the Authority adopted Resolution No. 60 dated February 21	 1970 which reads as under: "Resolved that the recommendations of the Committee be approved and all the powers of Delhi Development Authority be exercised by the Housing Committee and the Chairman	 Delhi Development Authority be authorised to constitute the said committee	 determine the organisational set up and take (sic) all efforts for implementing the housing and allied schemes". Serious exception was taken to this gross abdication of its powers and functions by the Authority. The composition of the Authority as set out in section 3 would include such persons as Finance and Accounts Member	 Engineering Member	 representatives of Municipal Corporations of Delhi and representatives of Metropolitan Council as and when set up. Three other persons were to be nominated by Central Government of whom one shall be person with experience of planning. It is a high power body. Yet it completely abdicated its power and authority in favour of Housing Committee. The Housing Committee will practically supplant the Authority. But the more objectionable part of Resolution No. 60 is that such Housing Committee which is to enjoy all powers and functions of the Authority was to be constituted by the Chairman at his sole discretion because he was authorised not only to constitute the Housing Committee but to determine organisational set up and then make all efforts for implementing the housing and allied schemes. It is really difficult to appreciate such whole sale abdication or delegation of powers by a statutory authority in favour of a Committee whose composition would be determined by one man	 the Chairman. By a process of elimination the Housing Committee could supplant the Authority and the Chairman could constitute Housing Committee. Therefore	 the Chairman enjoyed 722 a very wide discretionary power. Though Mr. Nariman did challenge the validity of Resolution No. 60	 Mr. Chitaley in cognate petition refrained from doing so. Once the power to delegate is given by the Regulations the challenge to validity on the ground of delegation must fail It is	 however	 necessary to examine the submission whether Vice Chairman could have permitted levy of surcharge as a component of the price of flats in MIG schemes. In this connection it would be advantageous to refer to Resolution No. 20 dated June 18	 1968. Of the Authority by which the recommendations of the Standing Committee	 inter alia	 empowering the Vice Chairman to approve forms of application as well as to fix the disposal and hire purchase price were accepted. Resolution No. 209 is the one adopted by the Housing Committee. It takes note of the delegation of powers to fix disposal and hire purchase price of flats to the Vice Chairman and further provides that if there is a marginal saving in any scheme the amount is always diverted to subsidies cost of Janata and CPS houses. It seems the Resolution is for information of the Housing Committee and the Housing Committee has merely resolved that the information be noted. The Resolution No. 200 of the Authority with Resolution No. 209 of the Housing Committee sets out clearly that the power to fix the disposal price was delegated to the Vice Chairman and ordinarily such excessive delegation to one man may be galling to a judicial body yet the scheme of regulations and the provisions contained in Regulation 3 read with section 59 clearly envisages such delegation of powers. It is	 therefore	 idle to contend that the Vice Chairman had no authority to levy the surcharge as component of disposal price of flats. It was next contended that even if Vice Chairman had such power there is nothing to show that he has exercised this power and that	 therefore	 somewhere without any authority someone has added the surcharge to the disposal price and that	 therefore	 the levy of surcharge is unauthorised. The submission seems to be factually incorrect. The note of Accounts officer (Housing) dated September 8	 1976	 submitted to the Financial Advisor (Housing) shows that the flats have been offered at the rate of Rs. 75	000 to the Commissioner of Income Tax for the Income Tax Department and that should be the disposal price This note was approved by the Financial Advisor (Housing) and ultimately countersigned by the Vice Chairman. There fore	 the price of Rs. 75	000 as the disposal price is approved by the Vice Chairman. Even if it includes surcharge it cannot be said with confidence that the Vice Chairman has not approved the surcharge as a component of disposal price. 723 The last contention is that the Authority has made a huge profit by levy of surcharge. In this connection statistical table was annexed to the petition and there was serious controversy about the facts and figures set out therein	 by the other side. Having gone through the detailed affidavit in reply it transpires that the contention is without merits. Therefore	 there is no substance in the contention that the Authority has made a huge profit. On the contrary it appears that the overall working of the Authority is deficit ridden. These were all the contentions in these petitions and as there is no Merit in any of them the petitions are dismissed. There will be no order as to cost. N.K.A Petitions dismissed.

The Delhi Development Authority Act was enacted to provide for the development of Delhi through Master and Zonal Plans. The authority undertakes constructions of dwelling units for people belonging to different income groups styled as Middle Income	 Low Income	 Janata and Community Personnel Service. In 1971	 the authority commenced registration of intending applicants desirous of having dwelling units in different Income Groups. Some of the petitioners got themselves registered with the authority in accordance with the terms and conditions laid down by it	 for allotment of flats in deposits as required by the terms and conditions for MIG Scheme at Lawrence Road	 Prasad Nagar and Rajouri Garden and made the initial deposit. The number of available flats being less in each scheme compared to the number of applicants registered	 lots were drawn and the petitioners were informed that each of them should deposit the amount mentioned in the letter of allotment. The Petitioners paid the amount as intimated and consequently a flat was allotted to each of them and they entered into possession. In their writ petitions under Article 32	 the petitioners assailed the levy and collection of surcharge in addition to the cost price of the flats. It was con tended on their behalf that; (i) The treatment meted by the Authority is discriminatory inasmuch as no surcharge was levied on flats in MIG schemes constructed and allotted prior to November	 1976 and after January	 1977; (ii) As the authority formulates income wise	 area wise schemes for constructing flats	 there should be only income wise classification wholly ignoring area and time factor for classification; (iii) Levying of surcharge runs counter to the object for which the authority was set up namely to make available housing accommodation on "no profit no loss" basis; (iv) Surcharge is arbitrary inasmuch as how the surcharge is worked out in each case does not conform to any rational	 tangible	 scientific or understandable formula; (v) The Vice Chairman had no authority to levy surcharge and that even if he has authorised the same	 it runs counter to the principle of fixing disposal price incorporated in resolution No. 209 dated November 26	 1974; (vi) Even if the Vice Chairman had such power there is nothing to show that he has exercised this power and given direction for adding the surcharge to the disposal price and that therefore	 the levy of surcharge is unauthorised; and (vii) that the authority has made a	 huge profit by levy of surcharge. The respondents raised a preliminary objection that the petitions were not maintainable under Article 32 of the Constitution inasmuch as the petitioners have not come to the Court. fol enforcement of a fundamental right conferred upon. 705 them under Part III of the Constitution but that the petitioners have invoked the jurisdiction of the Court for the relief of reopening concluded contracts	 and that if the court accepts the contentions	 the petitioners would derive an unfair advantage over others who may not have applied for flats because of the price set out in the brochure and if surcharge is excluded they may have applied for Flats at a lower price. The Court should not therefore entertain the petitions. Dismissing the petitions	 ^ HELD: 1. As the Court has heard the petitions on merits it is not inclined to reject them on the preliminary objections. It is undeniable that camouflage of article 14 cannot conceal the real purpose motivating the petitions	 namely to get back a part of the purchase price of flats paid by the petitioners with wide open eyes after flats have been securely obtained. Petition to this Court under article 32 is not a proper remedy nor is the Supreme Court a proper forum for re opening concluded contracts with a view to getting back a part of the purchase price paid after the benefit is taken. [712 D E] In the instant case it is difficult to appreciate how article 14 can be attracted. Cost price of a property offered for Sale is determined according to the volition of the owner who has constructed the property unless it is shown that he is under any statutory obligation to determine cost price according to certain statutory formula. The authority is under no obligation to fix price of different flats in different schemes albeit in the same income group at the same level or by any particular statutory or binding formula. Those who opt to take flats in a particular income wise	 area wise scheme in which all flats came up together as one project	 may form a class and any discriminatory treatment In the same class may attract article 14. But to say that the Authority would be bound to offer flats income group wise according to the same price formula is to expect the Authority to ignore time	 situation	 location and other relevant factors which all enter the price structure. [713 E	 715 A F] Radhakrishna Agarwal & Ors. vs State of Bihar & Ors. ; at 255; Har Shankar & Ors. etc. vs The Dy. Excise & Taxation Commr. & Ors. ; 	 referred to. In price fixation executive has a wide discretion and is only answerable provided there is any statutory control over its policy of price fixation and it is not the function of the Court to sit in judgment over such matters of economic policy as must be necessarily left to the Government of the day to decide. The experts alone can work out the mechanics of price determination	 Court can certainly not be expected to decide without the assistance of the experts. [715 F G] Prag Ice & Oil Mills and Anr. etc. vs Union of India; 	 at 330; Avinder Singh vs State of Punjab ; ; State of Gujarat & another vs Shri Ambica Mills Ltd. Ahmedabad	 etc. [974] 3 S.C.R 760 at 782; referred to. Price of land	 building	 material	 labour charges and cost of transport	 quality and availability of land	 supervision and management charges are all variable factors that enter into price fixation. Their cost varies time wise	 place wise and availability wise. All these uncertain factors cannot be overlooked for the purpose of classification. It is not possible therefore to hold that allottees of 706 flats in MIG scheme at any place and executed at any time will form one class for the purpose of pricing policy. The only valid basis for classification would be income wise	 area wise	 time wise	 scheme wise	 meaning all flats constructed at or about the same time in same area in one project for particular income group will form a class	 and there is no discrimination amongst them. [716 G H. 717 A B] 4. Pricing policy is an executive policy. If the Authority was set up for making available dwelling units at reasonable prices to persons belonging to different groups it would not be precluded from devising its own price formula for different income groups. If in so doing it uniformally collects something more than cost price from those with cushion to benefit those who are less fortunate it cannot be accused of discrimination. In this country where weaker and poorer sections are unable to enjoy the basic necessities	 namely	 food	 shelter and clothing	 a body like the Authority undertaking	 a comprehensive policy of providing shelter to those who cannot afford to have the same in the competitive albeit harsh market of demand and supply nor can afford on their own meagre emoluments or income	 a little more from those who can afford for the benefit of those who need succour	 can by no stretch of imagination attract article 14. [717 B D] 5. It is a well recognised policy underlying tax law that the State has a wide discretion in selecting the persons or objects it will tax and that the statute is not open to attack on the ground that it taxes some persons or objects and not others. It is only when within the range of its selection the law operates unequally	 and this cannot be justified on the basis of a valid classification	 that there would be a. violation of article 14. [717 E F] East India Tobacco Co. vs State of Andhra Pradesh	 ; 6. The principle of "no profit no loss" cannot apply either to every flat or to every scheme or to every piece of land developed by the Authority. It would be impossible for the Authority lo function on such fragmented basis and such a policy statement has not been made by the Authority. [718 D E] 7. There is not the slightest or even a remote reference to "no profit no loss" formula for determining the cost price. A survey of the Regulations do not spell out any formula for price determination on the basis of "no profit no loss". Project wise price fixation cannot be dubbed as arbitrary or discriminatory by comparing it with other projects at different places or at different times. [719 A B In the instant case after the work commenced and the actual cost estimate started coming in the revised estimate for 304 flats was of the order of Rs. 2	07	33	000/ which was approved by the Vice Chairman on September 18	 1976. According to the revised estimate the approximate disposal cost for each flat. came tc Rs. 68.202/ and the cost of land per dwelling; unit was Rs. 7008/ . The revised estimate showed the disposal price of each flat as Rs. 75.200/ . The Commissioner of Income Tax who wanted to acquire 40 MIG flats in Prasad Nagar area offered the price of Rs. 75	000/ per flat which price was accepted. The difference between the cost price and the disposal price of Rs. 75	000/ per flat was treated as surcharge and the purpose was to use the extra money for extending price reduction benefit to The allottees of flats in LIG	 Janata and CPS schemes. It is therefore difficult to entertain the contention that even if surcharge could be justified its actual computation is arbitrary and irrational. [720 B E	 E F] 707 8 . The Vice Chairman is appointed by the Central Government as per Section. 3(3)(b) of the Act. He is a whole time officer and the Chief Executive of the Authority. The composition of the Authority as set out in section 3 would include such persons as Finance and Accounts Member	 Engineering Member	 representatives of Municipal Corporation of Delhi and representatives of Metropolitan Council. Three other persons	 were to be nominated by Central Government of whom one shall be person with experience of planning. It is a high power body. Yet it completely abdicated its power and authority in favour of Housing Committee. The Housing Committee will practically supplant the Authority. By a process of elimination the Housing Committee would supplant the Authority and the Chairman could constitute the Housing Committee. Therefore	 the Chairman enjoyed a very wide discretionary power. However once the power to delegate is given by the Regulations	 the challenge to validity on the ground of delegation must fail. [720 G H; 721 E H	 722 A] 9. Resolution No. 209 is the one adopted by the Housing Committee. It takes note of the delegation of powers to fix disposal and hire purchase price of flats to the Vice Chairman and further provides that if there is a marginal saving in any scheme the amount be diverted to subsidies cost of Janata and CPS houses. The Resolution No. 200 of the Authority read with Resolution No. 709 of the Housing Committee sets out clearly that the power to fix the disposal price was delegated to the Vice Chairman and ordinarily such excessive delegation to one man may be galling to a judicial body yet the scheme of regulations and the provisions contained in Regulation 3 read with Section 59 clearly envisages such delegation of powers. [722 C E] 10. The note of Accounts Officer (Housing) dated September 8	 1976	 submitted to the Financial Advisor (Housing) shows that the flats have been offered at the rate of Rs. 75	000/ to the Commissioner of Income Tax for the Income Tax Department and that should be the disposal price. This note was approved by the Financial Advisor (Housing) and ultimately countersigned by the Vice Chairman Even if it includes surcharge it cannot be said with confidence that the Vice Chairman has not approved has not approved the surcharge as a component of disposal price. [722 G H]