What is the ruling on receiving a financial grant from a company based on a falsified land value contract, and is it obligatory to return the excess amount to the company?

It is not permissible to register an untrue price for the land granted by the company to employees, because it is considered a lie and an unlawful appropriation of money. The contract between the company and the employee is to provide him with the price of the land to build a house, not to save money. Whoever has done this must repent and return the excess money to the company. If he fears harm from informing the company, he must deliver the money to it indirectly.