Saturday, 10 October 2026

The dispute. Freecharge Payment Technologies merged with another wholly owned subsidiary of Axis Bank under an approved amalgamation scheme. The Collector of Stamps rejected the statutory exemption for intra-group transfers and demanded over ₹70 crore in stamp duty and penalties. The transferee company challenged the SDM's assessment order imposing duty and equal penalty through a writ petition.

The reasoning. Notification No. 13 of 1937 remains operative in Delhi and exempts property transfers between ninety percent common subsidiaries. Judicial discipline requires following a coordinate bench ruling upholding the statutory exemption absent an appellate stay.

For your practice. Corporate restructurings should expressly invoke Notification No. 13 during Section 31 stamp duty adjudication for wholly owned subsidiaries to bar arbitrary levies.

The order. The High Court quashed the order dated 26.05.2022 and cancelled the ₹70,95,88,698 demand comprising duty and penalty. The petitioner was declared exempt from stamp liability under Notification No. 13 of 1937.

Notification No.13, Indian Stamp Act, 1899

Case

FREECHARGE PAYMENT TECHNOLOGIES PRIVATE LIMITED vs COLLECTOR OF STAMPS GOVERNMENT OF NCT OF DELHI

Citation

Delhi High Court · W.P.(C)-11910/2022 · 2026:DHC:8991 · 08.10.2026

Bench

Amit Mahajan

The dispute. An elderly widowed teacher was forced out of her self-acquired home following domestic discord with her daughter-in-law. After her husband died, she sought police assistance to re-enter the residence while matrimonial disputes remained pending. The senior citizen moved the High Court under Article 226 seeking a writ of mandamus for peaceful entry after police closed her complaint.

The reasoning. A daughter-in-law's matrimonial residence right cannot defeat elderly parents' entitlement to occupy their self-acquired home.

For your practice. Senior citizens should frame writ petitions for facilitative re-entry upon advance notice rather than eviction to avoid stalling across pending matrimonial litigation.

The order. The High Court permitted the petitioner to return home upon giving three days' notice, restraining the daughter-in-law from creating obstructions. Local police were directed to ensure peaceful entry if intimation of obstruction is received.

Article 226 of the Constitution of India

Case

T.B. v. The State of West Bengal & ors.

Citation

Calcutta High Court · WPA/3566/2024 · 09.10.2026

Bench

Anuj Singh

The dispute. A retired Deputy Collector faced departmental action for alleged financial irregularities in executing rural schemes between 2006 and 2009. Although the resolution was signed before superannuation, the charge-memo was served ten days post-retirement, culminating in a 75 percent pension cut. The retired officer filed a writ petition challenging the pension deduction, the inquiry report, and the order rejecting his review application.

The reasoning. Under Rule 43(b) of the Bihar Pension Rules, proceedings commence only upon actual service of the charge-memo.

For your practice. Counsel challenging post-retirement penalties must check the date of charge-memo service against statutory limitation to defeat time-barred disciplinary proceedings.

The order. The High Court quashed the 75 percent pension deduction, set aside the inquiry proceedings, and directed full restoration of pension with 6 percent annual interest within eight weeks.

Section 43(b), Bihar Pension Rules, 1950

Case

Umesh Kr. Verma vs The State Of Bihar & ors.

Citation

Patna High Court · CWJC-10673/2018 · 09.10.2026

Bench

Kumar Manish

The dispute. An accused in a cheque bounce complaint was declared an absconder after summons and warrants sent to outdated addresses returned unserved. Based on the declaration, police registered an FIR against him under Section 174A IPC for intentional non-appearance. The petitioner petitioned the High Court to quash the absconding FIR, demonstrating that he had not resided or worked at the summoned addresses since 2018.

The reasoning. Section 82 CrPC mandates objective verification that an accused ordinarily resides at the given address and deliberately evades service.

For your practice. Complainants seeking coercive process must furnish verified proof of current residence rather than relying on stale addresses that invalidate subsequent proclamation proceedings.

The order. The High Court quashed the FIR registered under Section 174A IPC at Kalkaji police station along with all consequential proceedings, awarding no monetary costs.

Section 82, Code of Criminal Procedure, 1973

Case

TAJINDER MOHAN SINGH vs THE STATE (GOVERNMENT OF NCT OF DELHI)

Citation

Delhi High Court · CRL.M.C.-500/2025 · 2026:DHC:8954 · 09.10.2026

Bench

Girish Kathpalia

The dispute. A housing society executed a lease with MHADA to build a municipal market based on agreed construction cost parameters. After the market was completed and handed over, MHADA unilaterally slashed the cost benchmark to demand over ₹1 crore in differential premium. Facing persistent recovery notices, the society filed an original complaint before the NCDRC challenging the retrospective levy as deficient service.

The reasoning. Statutory housing authorities cannot deploy subsequent internal resolutions to reopen concluded contracts or create retrospective financial liabilities.

For your practice. Parties confronting retrospective demands by statutory bodies should tender deposits expressly under protest to preserve refund rights and defeat limitation defences.

The order. NCDRC ordered MHADA to refund ₹1,09,50,015 with 6% interest from 11.02.2016 and ₹12,79,084 from 29.06.2002 within two months, failing which 9% interest applies.

Section 2(1)(o), Consumer Protection Act, 1986

Case

MEERA COOPERATIVE HOUSING SOCIETY LIMITED vs MAHARASHTRA HOUSING AND AREA DEVELOPMENT AUTHORITY & ors.

Citation

National Consumer Disputes Redressal Commission · NC/CC/3602/2017 · 08.10.2026

Bench

Inder Jit Singh, Shashi Nandkeolyar