Can a case u/s be filed against the builder for offence u/s 420/467/468/471/406/120B/34 IPC 66D IT

Builder proposed to us to become channel partner in his project for tower 'o' consisting 52 flats and demanded rs 2 lacs per flat we paid 80 lacs, in year 2019 , and the MOU was duly signed in this respect in sep 2019 , the duration for selling the flat as per MOU was six months , in case the flats will not be sold the builder would refund the security deposit, in case of any delay the refund would be subject to 18% per annum. An employee of the company send us a broacher in which TOWER O was displayed in layout plan, at the time offer builder has promised that excavation work of TOWER O has already started in within 3/4 months it will come up to level of three /four stories. After receiving the money the attitude of builder changed and he didnot provide any promotional material and neither the work of TOWER O ever started , because of which we could sell any flat, after lapse of six months when we demanded our money back he shamelessly said you have to retrieve your money back by selling the flats, till date TOWER O has not been constructed, and in the layout plan available on the website of the company NO O BLOCK DISPLAYED. on some research on RERA website it appears that in 2021 the builder has revised the plan and excluded TOWER O if any from the project without informing us. Till date he has only refunded 18 lacs out of 80 lacs , in 2022 he issued 2 cheques of 23 lacs each which bounced on presentation for which we have filed a separate case u/s 138 NI ACT ,Can a case u/s be filed against the builder for offence u/s 420/467/468/471/406/120B/34 IPC 66D IT ACT , we have been cheated of 62 lacs + interest by the builder