•         Conversion Charges, E.D.C. Refund of - Building Plans - Petitioner's grievance is that the building plan not being sanctioned at all and, therefore, it was not possible to put up construction and the State authorities have allowed for their own laches to be the cause for non-completion but has penalized the petitioner by withdrawing the permission - Impugned order has to be supported on what it contains - The order of cancellation of approval was on the ground that the building was not completed within a period of 3 years as per the condition laid down - The issue is whether the building could have been constructed and completed without the building plans even being approved - Not find fault with the petitioner in any way for his inability to start the construction - It is a case where the cancellation of permission has resulted by the State's own inertia and the petitioner is, therefore, entitled to the refund of the amount - Conversion charges,        (177) PLR