Shall I not provide concealed ceiling electric point in toilet

You are going to have to provide a lot more detail than that. Assume you are talking about access to junction boxes in a bathroom-?

Actually many builders and engineers say that ceiling concealed light point specially in TOILET shall be avoided. I wish to understand the reason. Are the following reason OK ?

I did several enquires and case studies and found the practical reason why many developers do not provide ceiling light point in the toilet/ bath.

1. The clear height of toilet is always less than other rooms being just below the sunken slab.
2. The RCC slab thickness is generally less compare to other areas hence it is preferred not to pass any other services lines.
3. Practically one can not avoid unforeseen workmanship while laying the 25mm dia conduits through approx. 100-125 mm thick sunken slab. Any rectification task will be nightmare.
4. In case 0.15m considered for CFL bulb with holder , the clear height further reduces.
5. The light fittings just above the shower area to be IP 65 to avoid steam to enter the fittings, hence avoiding electric leakage/ shock. In case of low height the water droplets may enter the holder just above the shower area.
6. Also it has been observed that , people generally provide light fittings themselves without any IP rating (say made in China), which may allow steam to enter the fittings and cause electric leakage. In this case customers hold developer responsible for this without understanding the technicality behind this.
7. Rightly placed bracket(wall) lights illuminates the shower/ bath area well (reflective materials like wall tiles further help to illumination).
8. Many a times the dampness in the bottom of toilet remains due to continuous proximity with water( generally observed by Facility(estate) managements).
9. Bracket light do not stop customer to take the same point in ceiling as per their Interior designer’s scheme (cove/ spot etc).

Regards

What is your project and where are you located? Are you an engineering student? Is there an electrical code in your area?
Sounds like you are looking for verification of your research and analysis (maybe homework) and you will have to wait and see if any of the experts here wish to comment on any of your specifics.

What exactly does 'ceiling concealed light point' mean in your part of the world, and why is the 'clear height of toilet always less than other rooms being just below the sunken slab' as well? Where I live, there is no such assumption.