Allowbility of One Time Lease Money paid by builder

 In the instant case it may well be argued that the deposit of lease money in in nature of capital expenditure. The ratio decidendi is the fact the this lease obtained from the local municipality is generally for a long period of time. 

Therefore when the builder should show this amount as capital expenditure and the money that he receives against this would also be a capital receipt and not a revenue receipt. If the transaction is routed through Profit and Loss account and the total recovery on account of lease credited to Profit and Loss Account equals the lease payment debited to that account, there should not be any hurdle in getting the expense allowed.

Looking to the nature of Lease Money, it is basically expense of the BUYER and not of BUILDER.  It is part of Cost for the buyer.  But the point is that Builder deposited Lease Money on following grounds:

He received notice from Local Authority

He paid it on behalf of third party, from whom he may not be able to recover

He paid for getting completion certificate and to save his repute.

So my question is whether Lease Money paid and not recovered for third party could be claimed as expense, or will it be shown as Sundry Debtors?

Thanks for your reply.

The lease money to be paid has following nature:
It may be paid ONE TIME at the time acquisition of plot or on yearly basis.  If the builder had paid at the time of plot purchase, it would have been part of the total project/flat cost.
Secondly, only the builder receives notice from the Local Authority for deposit of Lease Money.
Thirdly, when Lease money is not paid ONE TIME, the practice is to collect from Flat Buyer and then deposit.  Out of say 40 flats, the builder actually collected Lease Money from 10 flats and credited to Lease Money Account.  So revenue may take it into consideration.
Thanks in advance