JUDGMENT : (R. SUBRAMANIAN, J.) The appellant is aggrieved by the order of the learned single Judge made in W.P.No.22424 of 2024 dated 05.08.2024, in and by which, the Writ Court quashed the order dated 08.07.2024 which rejected the application seeking exemption from handing over the Open Space Reserved (OSR) lands to the concerned local authority. The order is passed on the premise that G.O.Ms.No.161 dated 26.06.2013 is only prospective in effect and it cannot be given retrospective effect, meaning thereby, the OSR lands in respect of the educational institutions which are approved prior to 26.06.2013 is unchangeable and it has to be handed over to the local authority. 2. The learned single Judge found that the interpretation placed by the Empowered Committee on G.O.Ms.No.161 dated 26.06.2013 is not correct and the said Government Order will apply to OSR lands maintained by educational institutions de hors the date, on which, the application for planning permission was made. It is this conclusion of the Writ Court which is subject matter of challenge before this Court. 3. Mr.J.Ravindran, learned Additional Advocate General would submit that even while granting planning permission to the respondent even on 08.02.2011, it was granted subject to the condition that OSR lands must be handed over to the local authority concerned. The planning permission having been granted on 08.02.2011 itself, the same will not be covered by G.O.Ms.No.161 dated 26.06.2013. 4. According to the learned Additional Advocate General, the G.O.Ms.No.161 dated 26.06.2013 is only prospective and the same cannot be applied retrospectively so as to permit educational institutions which had obtained a sanctioned plan prior to 26.06.2013 to retain the OSR land and maintain it as park. We have considered the submissions of the learned Additional Advocate General. 5. We are unable to agree with the submissions made by the learned Additional Advocate General for the following reasons: Even the planning permission granted to the respondent on 08.12.2011 contains a stipulation that the respondent would maintain the OSR lands. The said conditions which are enumerated in order sanctioning the planning permission dated 08.12.2011 reads as follows:- Upon a request by the Managements of Educational Institutions, the Government reconsidered the issue of handing over OSR lands as well as reduction of infrastructure and amenities charges for buildings constructed prior to 01.07.2007. The said conditions which are enumerated in order sanctioning the planning permission dated 08.12.2011 reads as follows:- Upon a request by the Managements of Educational Institutions, the Government reconsidered the issue of handing over OSR lands as well as reduction of infrastructure and amenities charges for buildings constructed prior to 01.07.2007. The said government order dealt with two distinct topics, they are:- i) Reduction of infrastructure and amenities charges for buildings constructed prior to 01.07.2007. ii) Terms for handing over of 10% Open Space Reservation in respect of Educational Institutions. 6. After considering the various representations made, the Government considered and concluded as follows:- "7. The Government after careful consideration of the request of the consortium of Self-financing Professionals, Arts and Science Colleges In Tamil Nadu In consultation with the Commissioner of Town and Country Planning and the Member Secretary, Chennai Metropolitan Development Authority hereby direct as follows: i) The rates of Infrastructure and Amenities Charges for all categories of non-multi storied buildings like residential, commercial, Information Technology, group development and special buildings which were constructed on or before 1.7.2007, with the permission of the local bodies, shall be fixed at 50% of the prevailing current rates of Infrastructure and Amenities Charges; ii) The above concession shall be available to those buildings who apply for planning permission from the Member Secretary, Chennai Metropolitan Development Authority and Commissioner of Town and Country Planning within six months from the date of issue of orders; iii) In respect of educational institutions for whom the Open Space Reservation Regulation is applicable, the Open Space Reservation shall be earmarked and kept open to sky without any construction with the condition that the Open Space Reservation area should be utilized only as a park and not as a playground by the concerned institutions. The guideline value should not be collected in lieu of Open Space Reservation area in such cases." 7. A reading of the first paragraph of the above Government Order clearly stipulates that the rates to infrastructure and amenities charges were fixed for all types of buildings which were constructed before 01.07.2007 was fixed at 50% of the prevailing rates of infrastructure and amenities charges. The second paragraph shows that concession was extended to buildings, for which, planning permission was sought for within six months from the date of issue of the Government Order i.e., 26.06.2013. The second paragraph shows that concession was extended to buildings, for which, planning permission was sought for within six months from the date of issue of the Government Order i.e., 26.06.2013. The third paragraph deals with the issue relating to Open Space Reservation area and it states that OSR lands shall be earmarked and kept open to sky without any construction with condition that the OSR should be utilized only as a park and not as a playground by the concerned institutions. The guideline value should not be collected in view of the OSR area in such cases. 8. The third paragraph which deals with OSR is not restricted in its applicability to all buildings constructed before or after a particular date. The only condition is, the construction must be for the purpose of an educational institution. Therefore, once an educational institution is allowed to maintain the OSR under the planning permission granted to it, it would not be necessary for it to execute a gift deed in respect of OSR land in favour of the local authority or pay the guideline value of the OSR land in order to use it for some other purposes. 9. We find that the respondent has also filed an affidavit of undertaking to use the land only as a park and not as a playground. Hence, we see no infirmity in the orders of the Writ Court. This Writ Appeal therefore, fails and it is accordingly, dismissed . No costs. Consequently, connected miscellaneous petition is closed.