Second, even if in other regular tenders of the ILA, which are not "Buyer's Price" tenders, there are restrictive clauses on the lease right in the framework of the tender and the relevant contractual system, it has not been proven before us that in such "regular" tenders of the ILA there is the combination and accumulation of restrictive clauses, in the scope, quantity, content and intensity of the restrictive clauses found in the "Buyer's Price" tenders.
Third, the role of the Appeals Committee is to examine the relevant contractual system of the "Buyer's Price" tenders, which is placed before it, in order to reach a conclusion as to whether by virtue of it a "right in real estate" was transferred to the appellant in the sense Real Estate Taxation Law. Insofar as such an argument regarding the classification of the transferred right was not raised or discussed in the framework of any other ILA tender, which is not a "Buyer's Price" tender, it cannot be concluded, for this reason, that it should be determined that in the "Buyer's Price" tenders, a "lease" right within the meaning of the Real Estate Taxation Law was transferred to the appellant.
- If that were not enough, in his testimony Mr. Yaakov in fact refuted and contradicted his statement in his affidavit that there is no difference between Mehir LaMishtaken tenders and a regular ILA tender. See his testimony from page 123, line 19, to page 124, line 13:
"Q: Absolutely fine. Now look, in paragraph 8 of your affidavit you claim that there is no material difference, I quote - "There is no material difference between the terms of the Buyer's Price Tender and the terms of other ILA tenders in the purchase of lease rights in the land", right? That's how you write.
A: That's right.
Q: And I would like to suggest to you that there is a very substantial difference between the terms of the Buyer's Price and the terms of other ILA tenders, and that there are many substantial restrictions on the rights received by the winning developers, which greatly reduce their discretion regarding the use of the land during that interim period that they hold, agree with me on what I said?