Saturday, 6 April 2019

CORPORATE UPDATES 06.04.2019





AFTER DAIICHI PLEA, SC STAYS RELIGARE FINVEST-INITIATED INSOLVENCY AT 23 COMPANIES

The Supreme Court has ordered a stay in response to a plea by Daiichi Sankyo on the insolvency proceedings against 23 companies allegedly linked to the Singh brothers, Malvinder and Shivinder, on petitions filed by Religare Finvest (RFL). Daiichi had approached the apex court saying a March 14 order by Securities and Exchange Board of India (Sebi) had found many of these companies to have ultimately routed money borrowed from Religare Finvest to the Singhs. Religare Finvest filed insolvency petitions in July last year on grounds that these companies had defaulted on loans of Rs 1,900 crore taken from the NBFC. It was observed that funds amounting to Rs 2,315.09 crore had been diverted from the books of RFL for the utilisation of promoters and promoter group entities of Religare Enterprises, the order quoting an independent forensic audit stated. The ultimate beneficiaries of such fund diversion, prima facie, are Shivinder Mohan Singh and Malvinder Mohan Singh as the entities were jointly being controlled by (them) through Shivi Holdings Pvt Ltd and Malav Holdings Pvt Ltd, respectively, the order stated. The stay has been granted in response to Daiichi plea that NCLT proceedings initiated by Religare Finvest against some of judgement debtors and garnishee companies would impede recovery of Daiichi’s dues and impose moratorium on execution proceeding, said Amit Mishra. The companies were granted loans on the basis that they were parties ‘known to the promoters,’ according to internal company correspondence and an audit conducted by external auditor TR Chadha on behalf of private equity investor Siguler Guff. Daiichi has also independently filed an application at the NCLT to be party to the insolvency proceedings against these companies, though sources close to Religare argued that none of the companies were party to transactions involving the sale of Ranbaxy to Daiichi Sankyo and were not recipients of proceeds received by the Singh brothers from that sale. Daiichi’s has won an arbitration award in Singapore after it sought compensation from the Singhs on grounds that they concealed information from the drug maker at the time of Ranbaxy’s sale to the Japanese company about a decade ago.
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PREPARE PLAN TO PAY DAIICHI SANKYO OR GO TO JAIL FOR CONTEMPT, SUPREME COURT TELLS SINGH BROTHERS

The Supreme Court warned brothers Malvinder and Shivinder Singh that they may be sent to jail for contempt of court if they fail to come up with a plan to pay Daiichi Sankyo Rs 3,500 crore as part of an arbitration award. The brothers, also apparently feuding with each other, said their money was irretrievable. We will send you to jail if we find you guilty of contempt, said the bench led by Chief Justice of India Ranjan Gogoi to the brothers, who appeared in person. The contempt pleas have been listed for hearing on April 11, which means they have until then to devise a plan to pay the amount. The total amount to be paid to Daiichi may be higher on account of interest, experts said. The brothers had sold Ranbaxy Laboratories to Japan’s Daiichi Sankyo in 2008 for $4.6 billion months before the US FDA banned imports from two of the generic drugmaker’s Indian plants. The US Department of Justice launched a probe that year, leading to a guilty plea by Ranbaxy and a $500 million settlement for selling adulterated drugs.

YOU MADE AN ATTEMPT AT VALUATION?’
A Singapore tribunal ordered the brothers to pay Daiichi Rs 3,500 crore for withholding information at the time of the acquisition. The Delhi High Court upheld the arbitration award in February 2018. Gogoi told the Singh brothers it was embarrassing for persons of their stature to renege on payments He had asked them for a concrete proposal to secure the money at the last hearing. The other judges on the bench were Deepak Gupta and Sanjiv Khanna. Older sibling Malvinder Singh, represented by senior advocate Kapil Sibal, said about Rs 6,300 crore in assets couldn’t be recovered. This included the Religare and Fortis brands which though encumbered could generate value, according to him. He said other unencumbered assets and businesses could be sold to recover some money but was unable to give the court an exact valuation of these.
How can you not know? It doesn’t have to be true to a penny but you must have a fair, approximate idea, Gogoi said. You can’t say that you own half the world and x, y, and z owe me this much to creditors. That is neither here nor there. Have you made an attempt at valuation? Senior advocate Fali Nariman, on behalf of Daiichi, accused the Singh brothers of attempting to delay the hearing. He also sought a stay on insolvency proceedings, but senior advocate Parag Tripathi resisted this on behalf of Religare. The bench stayed that matter.
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DEADLINE PAST, NCLT DRAGS FEET ON BHUSHAN POWER AND STEEL BID DECISION

As the old saying goes, justice delayed is justice denied. A resolution plan for insolvent firms is generally to be found with 270 days in line with the requirements of Insolvency and Bankruptcy Code. However, now more than 600 days on, there seems to be no end in sight for the debt-laden Bhushan Power and Steel (BPSL) even as the National Company Law Appellate Tribunal had directed the Delhi bench of National Company Law Tribunal to decide on JSW Steel’s bid by March 31. JSW Steel came from behind and bettered its initial bid to trump Tata Steel’s Rs 17,000 crore offer. The Sajjan Jindal-led company offered to pay Rs 19,650 crore, which included upfront payment of Rs 19,300 crore and an equity infusion of Rs 350 crore for operational creditors.
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RATAN TATA REJECTS CYRUS MISTRY’S CHARGES OF INTERFERENCE AT TATA SONS

Rejecting Cyrus Mistry’s allegation of inappropriate interference during his term as chairman of Tata Sons, Ratan Tata’s counsel on Friday submitted to the National Company Law Appellate Tribunal (NCLAT) around 20 e-mails exchanged between the two between July 2013 and June 2016 to show that Mistry indeed used to seek his guidance on important business decisions. Abhishek Manu Singhvi, appearing on behalf of Ratan Tata, informed the tribunal that 18 of the 20 e-mails exchanged between the two were actually from Mistry’s end and in matters where Tata did not have enough domain knowledge, he would just let Mistry take a call on them. Singhvi said Tata wrote a hand-written letter to Mistry on the day he saw a newspaper advertisement regarding Tata Motors’ Rs 7,500 crore rights issue, stating that he was more shocked than surprised with the fact that such a huge decision had been taken without his knowledge. Even as the Mistry group is now terming that incident as a glaring instance of interference, Mistry on February 4, 2015 – four days after Tata’s letter – wrote him back, saying: I wrongly assumed that you were informed. Singhvi said Mistry group had not raised the oppression issue even then, but started flagging it only after he was removed from the chairman’s post in October 2016. Mistry took over at the helm of Tata Sons in 2012.
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RBI MAY NEED TO RETHINK AGE LIMIT FOR BANK CEOS

The Reserve Bank of India may face legal challenges to its rule on the age limit for bank CEOs, unless it is changed. The RBI caps the age limit for banks at 70. But under the Companies Act, banks that are also registered companies can have chief executives who are over 70 years of age by passing a special resolution. IndusInd Bank and HDFC Bank have their current chiefs reaching the RBI age cap over the next year and half, said analysts. We believe that an extension in age limit, if it happens, will only plug the regulatory gap between the corporate sector and banks, said Motilal Oswal analyst Nitin Agarwal. Recent management changes in Yes Bank, ICICI Bank and Axis Bank show that the RBI exercises stricter vigilance on banks as compared to the corporate sector (regulator), Agarwal said. The central bank will continue to retain its control over bank managements irrespective of its decision on the age limit, he added. In 2014, RBI raised the upper age limit for bank managing directors and CEOs to 70 years from 65, in line with the Companies Act, 2013. Under the Act, a company can also appoint, or retain, people aged 70 years or older as director if shareholders approve it by passing a special resolution. As per RBI rules, the current managing directors at IndusInd Bank and HDFC Bank are set to retire in March and October 2020, when they would attain the age of 70. There have been changes at Axis Bank, ICICI Bank and Yes Bank, but those were not driven by the RBI’s age criteria, but due to performance and disclosure reasons. Yes Bank and Axis Bank appointed external candidates to lead the bank, while ICICI Bank is headed by an internal candidate. In the interest of stakeholders, the RBI may take a dynamic approach and ask the current CEO to continue in an advisory role which can be constituted after the tenor ends (he can) step down once the new CEO settles down in a few months, said Rajesh Gupta. In the US, the maximum retirement age for a CEO is 72 years, with companies having the right to prescribe a lower limit. In the US banking sector, JP Morgan and Morgan Stanley, the retirement age for CEO is 72. Nearly 75% of S&P 500 firms have by-laws that require CEOs to retire at or before 65 years of age. In March 2017, HDFC Bank elevated Paresh Sukthankar to the post of deputy MD but he resigned in August 2018, increasing the probability of an external candidate being appointed to lead the bank. Over the past 25 years, HDFC Bank, under managing director Aditya Puri, has grown to become the largest private bank with a market share of 8.4% and market capitalisation of 6.3 lakh crore. Its market cap is more than the next two private sectors banks combined as well as all PSU banks put together. This has been enabled by a steady 32% compounded annual growth rate in earnings over the past two decades.
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MOTHER DAIRY SOUGHT PM'S INTERVENTION TO RECOVER RS 190 CRORE INVESTED IN IL&FS

Mother Dairy Fruit and Vegetable Private Ltd (MDFVL), the wholly owned subsidiary of National Dairy Development Board, is one of the investors left in the lurch over the mess at the beleaguered Infrastructure Leasing and Financial Services Ltd (IL&FS). In fact, the company had invested Rs 190.84 crore in inter-corporate deposits of IL&FS in a series of six transactions over August 20-28 last year. The time of this investment overlaps with the time the infrastructure lending company started defaulting on its commercial papers and loan repayments and the soon-to-snowball crisis came to light. According to reports, by mid-September it had failed to repay about Rs 350 crore worth of unsecured loans to SIDBI in a series of defaults starting on August 27, while the next day IL&FS' financial arm defaulted on repaying to its commercial-paper investors. Now MDFVL is hoping for government intervention to recover its investment of over Rs 190 crore. Sanjeev Khanna reportedly wrote to Prime Minister Narendra Modi in February to apprise him of the situation, adding that the IL&FS default has weakened MDFVL's ability to pay farmers dependent on it. Farmers are dependent upon MDFVL for their livelihood as the amount invested in IL&FS was payable to farmers as the initial investment was made for a short duration (8-16 days maturity period). The failure on part of IL&FS to pay the amount has resulted in severe cash crunch for MDFVL and it is struggling to pay the farmers and keep the supply chain of agricultural products running, read the letter requesting the PM to kindly intervene in this matter.
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RBI’S STILL THE HEADMASTER OF THE CLASS OF DEFAULTERS

After fighting the regulator for a year, some defaulters celebrated victory this week. But it looks like finance minister Arun Jaitley and the central bank have something else in mind. Reserve Bank of India (RBI) Governor Shaktikanta Das was quite clear on where he stands on the banking clean-up – or the defaulters. Could RBI come up with an order under Section 35AA of the Banking Regulation Act unilaterally? The SC order says, no. The central government may, by order, authorise the Reserve Bank to issue directions to any banking company reads the Act. That’s what seems to be happening with the Finance Minister saying that the ruling was more procedural. Das had this to say: The RBI stands committed to maintain and enhance the momentum of resolution of stressed assets and adherence to credit discipline. RBI will take necessary steps, including issuance of a revised circular, for expeditious and effective resolution of stressed assets. If the new circular has to have any semblance to the one that went behind, it has to retain the one-day default rule. This would prevent the companies with cash flow gaming the system by not paying banks on time even though they have the ability. The plethora of restructuring schemes – such as CDR, S4A and SDR — should remain buried forever, with bankruptcy courts the only option to resolve defaults. If any of these come back, the IBC Act will be worth the paper it is written on. The onus of identifying ‘incipient stress’ should be on the banks, and they must work out resolution plans.
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NO INCREASE IN IRDAI MEMBERS' RETIREMENT AGE FOR NOW

The age of retirement of whole-time members of the Insurance Regulatory and Development Authority of India (IRDAI) is unlikely to be increased from 62 years to 65 years. Sources told that while the regulator had sent a proposal to the government on this matter, the age has been retained at 62 years. What IRDAI had sought was that the whole-time members should be treated on a par with the practices prevalent for those in other regulatory bodies, said a senior official. Other bodies like Reserve Bank of India (RBI) and Securities and Exchange Board of India (Sebi) have a retirement age of 65 years. For any new appointment at IRDAI, the applicants need to have a minimum of two years of residual service. The candidate's age should not exceed 60 years at the time of application. All appointments at IRDAI are approved by the appointments committee of the cabinet that is headed by Prime Minister Narendra Modi. When two candidates have similar qualifications, age is a criterion that is used for the selection of candidates in the system. Having 65 years as the retirement age could make the waiting time shorter as existing members could continue for three more years.
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CERTAIN NBFCS TO GET LICENCE FOR FOREX DEALERSHIP

In a move that will make it easy to purchase foreign exchange for overseas travel, the Reserve Bank of India, on Thursday, announced that certain non-banking financial companies will be able to get a licence as authorised foreign exchange dealer. With a view to improve the ease of undertaking forex transactions by increasing the last-mile touch-points of regulated entities to sell foreign exchange for non-trade current account transactions, it has been decided that non-deposit taking systemically important NBFCs (NBFCs-NDSI) in the category of Investment and Credit Companies (ICCs) will be made eligible to apply for grant of Authorised Dealer Category II licence, said the statement on Developmental and Regulatory Policies, which was released along with the first bi-monthly Monetary Policy Statement of 2019-20. The RBI will issue detailed guidelines on this proposal by the end of the month. At present, under the Foreign Exchange Management Act, 1999, foreign exchange transactions are only handled by authorised bodies such as banks.
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NEW CUSTOMER-PROTECTION MEASURES ON CARDS FOR ELECTRONIC PAYMENTS

The central bank would soon come up with a new set of customer-protection measures aimed at improving user confidence in electronic payment channels, helping achieve the federal objective of reducing the use of cash in business transactions. The proposed Reserve Bank of India (RBI) regulations include having a common timeframe for all authorised electronic payment systems to respond to customer complaints and setting up a compensation framework for failed transactions. To have prompt and efficient customer service in all the electronic payment systems, it is necessary to harmonise the turn around time (TAT) on the resolution of customer complaints and chargebacks, and to have a compensation framework in place for the benefit of customers, RBI governor Shaktikanta Das said. The Reserve Bank proposes to put in place a framework on TAT for resolution of customer complaints and compensation framework across all authorised payment systems by the end of June 2019. The governor said that despite the central bank prescribing appropriate redressal mechanisms for customer grievances and issuing guidelines to various payments system operators on paying users in case of failed transactions, the lack of a common industry-wide mandate is resulting in non-uniformity in complaint resolution. Currently various payment systems have various redressal mechanisms. We have found them to be not uniform across the industry, Das said.
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CCI APPROVES L&T'S BID TO ACQUIRE STAKE IN MINDTREE

The Competition Commission of India (CCI) in a tweet said that India’s engineering and infrastructure major Larsen & Toubro's deal to acquire 66.15% of the total equity shareholding of Mindtree Limited has been approved Founders of Mindtree have publicly attacked L&T’s acquisition proposal despite the latter claiming that it would let the Bengaluru-based firm run independently. L&T made an open offer after it signed a deal on March 19 with Mindtree’s long-term investor and Cafe Coffee Day promoter VG Siddhartha to buy his 20.32% stake in the company for Rs 3,269 crore. It has tasked Axis Capital to buy an additional 15% shares from the open market. Mindtree board had last month appointed the panel of independent directors to review L&T’s open offer and recommend by May 10 whether its shareholders would benefit by selling their shares or not. The open offer begins on May 14.
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LAKSHMI VILAS BANK BOARD APPROVES MERGER WITH INDIABULLS HOUSING FINANCE

The board of private sector lender Lakshmi Vilas Bank approved a share-swap acquisition by housing finance firm Indiabulls Housing Finance. Lakshmi Vilas Bank shareholders will get 0.14 share of Indiabulls Housing Finance for every 1 equity share held or in other words 100 shares of Lakshmi Vilas Bank will fetch 14 shares of Indiabulls Housing Finance. The merger is subject to the receipt of approval from the Reserve Bank of India and all other compliances under the Banking Regulation Act, the bank said. Lakshmi Vilas Bank Limited had total assets of 40,429 crore and capital and reserves of 2,328 crore as on March 31, 2018. On the other hand, Indiabulls Housing Finance had total assets of 1,31,903 crore and consolidated net worth of 17,792 crore as on 31 December, 2018. For Indiabulls Housing Finance, the merger will help it get access to stable low-cost funding in the form of public deposits and expanded distribution franchise. Lakshmi Vilas Bank said that it believes that the merger of such two organisations will create a large and healthy diverse retail asset book, high capital base for strong growth, huge opportunity to foray into newer businesses that may increase the risk fee income base of amalgamated entity such as wealth management, asset management and securities, tap into varied but experienced management and skilled personnel to develop a successful capital accretive model.
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FOREX RESERVES SWELL TO $411.9 BILLION

India's foreign exchange reserves rose to $411.91 billion as of March 29, compared with $406.67 billion a week earlier, the Reserve Bank of India said on Friday. The maiden dollar-rupee swap conducted by the central bank last week helped the country's foreign exchange reserves swell by a healthy USD 5.237 billion to USD 411.905 billion in the week to March 29, RBI data showed Friday. Foreign currency assets, a major component of the overall reserves, swelled by USD 5.248 billion to USD 384.053 billion in the reporting week. In a bid to infuse liquidity into the system, the Reserve Bank had on March 26 conducted a USD 5 billion dollar-rupee swap auction, which received bids for over USD 16 billion. Gold reserves remained unchanged at USD 23.408 billion in the reporting week, according to data from the central bank. The special drawing rights with the International Monetary Fund (IMF) dipped by USD 3.6 million to USD 1.456 billion. The country's reserve position with the fund too decreased by USD 7.4 million to USD 2.986 billion, the apex bank said.
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RUPEE EXTENDS SLIDE, DROPS 6 PAISE TO 69.23 VS USD

The rupee skidded 6 paise to finish at 69.23 per US dollar Friday, largely owing to increasing demand for the greenback from importers. Forex traders said strengthening of the dollar against key currencies overseas also kept the rupee under pressure, though persistent foreign fund inflows restricted the fall. At the Interbank Foreign Exchange (forex) market, the domestic unit opened at 69.11. It moved in a range of 69.33 to 69.05 before finally ending at 69.23, down 6 paise over its previous close. The dollar index, which gauges the greenback's strength against a basket of six currencies, inched up 0.01 per cent to 97.31. Brent crude futures, the global oil benchmark, was trading 0.37 per cent lower at USD 69.14 per barrel. Foreign institutional investors (FIIs) remained net buyers in the capital markets, putting in Rs 797.90 crore Friday, as per provisional data.
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IN A FIRST, SEBI GIVES NOD TO RS 10,000 CRORE ‘AIRPORT FUND’

In perhaps a first for the country, markets regulator SEBI (Securities and Exchange Board of India) has approved an ‘Airport’ specific fund. ‘Taking Off To The Future Airport Fund’ which can raise a capital of up to Rs 10,000 crore ($1.5 billion), has been approved by SEBI as a ‘Category II Alternative Investment Fund’ (AIF). Chennai-based ‘Taking Off To The Future Investment Management LLP’ is the sponsor and the investment manager of the fund. The management and operation of ‘Sponsor/Investment Manager’ is led by its designated partner Gigi George. Investors would start getting returns from the fund from the third year, George said. The potential is huge. But the issue in India is that it is not easy to get capital for large projects with long tenure, he said. The  fund would receive contributions from banks, corporates, institutional investors, insurance companies, pension funds, high net worth individuals and other investors in India and abroad as permitted under the AIF Regulations.
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300 DEVELOPERS FINED UNDER RERA

Promoters and developers of more than 300 real estate projects across Gujarat have been penalized by the Gujarat Real Estate Regulatory Authority (GujRERA) for failing to file the mandatory quarterly progress reports over the last nine months. The regulatory authority has, in most cases, fined each errant developer Rs 50,000. Under the new realty law, all real estate developers must inform the authority every quarter about construction and financial progress of their projects. The process for submission of quarterly reports began in June 2018. Since then, several developers have penalized for non-compliance, under Sections 11 and 63 of RERA, said senior officials in the regulatory body. Although the penalty for violation of Section 63 of the Act can go up to 5% of the project cost, in most cases the penalty was fixed at Rs 50,000, to ensure compliance. The level of compliance in the state is quite high, given that there are 5,219 real estate projects registered with the authority and only 300 or so have been found to be non-compliant. From the number of projects registered, more than 20,000 quarterly returns need to be filed, but just 300-odd developers have failed to comply. This means compliance is robust in Gujarat, the officials added.Most promoters who did not comply with the quarterly filing norm submitted to the authority that their violation was unintentional as the law is new and they were not fully aware of various provisions.
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BE MORE VIGILANT OF DEVELOPERS' ESCROW ACCOUNTS: UP RERA ASKS BANKS

The Uttar Pradesh Real Estate Regulatory Authority (UP RERA) Thursday said it has sent letters to the zonal heads of all 42 banks to be more vigilant of the escrow accounts of the promoters and developers. A copy of the letter has also been sent to the director general of the Directorate of Institutional Finance, Government of Uttar Pradesh, UP RERA said in a statement. The authority has asked banks for strict compliance of the provisions of Section-4 (2) (I) (D) of RERA Act, 2016, which warrants 70 per cent of amounts realised for real estate projects to be deposited in a separate account and to be maintained in a scheduled bank to cover the cost of construction and the land cost and shall be used only for limited purposes. UP RERA Chairman Rajive Kumar said, It has come to the notice of the Authority that some of the promoters are not complying with the statutory provisions of the law and withdrawing the amount from the designated account without submitting the requisite certificate. This is grave violation of the mandatory provisions of the Act. Abrar Ahmed said the separate accounts related to 2,651 projects registered in RERA are being maintained in 962 branches, some of them are based out of Uttar Pradesh. We have sent separate individual letters to all the 962 branches by speed post. It has also come to the notice of the Authority that some of the banks, especially the ones that have sanctioned loan to the promoter, arbitrarily adjust the entire amount deposited in the account against the outstanding loan of the promoter instead of transferring 70 per cent of the money collected to the escrow account for the purposes of construction and payment of the cost of land of the project, the statement said.  It is further clarified that if the banks do not adhere to the provisions of the Act, the matter will be brought to the notice of the chairman of the respective banks and the secretary of the banking department of the Government of India for appropriate action in the matter. In total, there are 42 scheduled commercial banks -- 21 each public sector and private sector lenders.
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DATA HINTS AT REVIVAL OF HOME SALES AFTER 3 YEARS OF SLOWDOWN

Early trends show that home sales in the city, which remained muted for the past three years, are set for a revival this year. As per property consultant Anarock, as many as 12,340 houses were sold in the city between January and March this year as compared to 6,850 in the same quarter of the previous year. The data also revealed that the first quarter sales figures of 2019 were way higher than that of the same period of the past three years — 2016, 2017 and 2018 (see box). However, the data showed that the home sales in the first quarter of 2019 were at least 10-25% lesser than the peak achieved in 2012-2015. The rise in home sales this year so far could be attributed to the slew of steps taken by the government in the interim budget, Anarock, whose sales figures are based on developer information and not on actual property registrations, stated. Having said that, long-term data from three different property consultants showed that the slowdown in home sales began even before demonetisation was announced in November 2016. And it continued well into the years after. It has been the residential real estate sector’s unfortunate fate to have been held hostage by a variety of negative impulses over the past 2-3 years. Overpricing and lack of confidence in developers due to heavy project delays were two of the initial causes. When RERA was announced, potential buyers decided to wait until it was implemented. Later, demonestisation and GST took further wind out of the sector’s sails and just when the effects of these two policy changes started to be digested, the NBFC crisis and all its accompanying negative sentiment hit. Now, buyers are waiting for the outcome of the forthcoming elections, Anuj Puri, said. On one-hand there is a slowdown in sales and on the other, there is a slowdown in new launches as well. Developers look to keep the prices up by adjusting the supply sharply downwards, realty experts said. So much is the impact of low sales that the Maharashtra government did not increase the ready reckoner rates (the floor price below which developers cannot sell) this year. According to a property broker, the slowdown is suggestive of lack of consumer confidence in the market and also in the law-mechanisms to take wrong-doers to task. The data further showed that out of the unsold inventory of four quarters of sale in Pune, only 11% of houses vacant are ready-to-occupy. This means that people are making purchase decisions only when a house is ready. While developers have cut prices, buyers are still finding the existing rates to be high. Pune market has a significant proportion of buyers employed in the information technology/information technology enabled services (IT/ITeS) industry and the wage growth in the sector over the past few years has been low to moderate. Hence, despite the reduction in apartment prices by developers, affordability is still an issue, Paramvir Singh Paul, branch director – Pune, Knight Frank India, said. He said investors were also staying away from investing in residential properties as they were not expecting any price appreciation in the coming years.




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Thanks & Regards,
CS Meetesh Shiroya 

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