Uttar Pradesh Industrial Area Development Act, 1976

The New Okhla Industrial Development Authority (NOIDA) acquired land belonging to several cooperative societies and, as per its policy, was to allot 40% of the acquired land to the societies' members. The Kendriya Karamchari Sahkari Grih Nirman Samiti claimed ownership of 292 bighas, provided a member list, and NOIDA a…

The Supreme Court considered appeals concerning the corporate insolvency resolution process (CIRP) of Jaypee Infratech Limited (JIL) under the Insolvency and Bankruptcy Code, 2016. The resolution plan submitted by NBCC (India) Ltd. was approved by the Committee of Creditors (CoC) with a 97.36% voting share, but various…

Home buyers booked flats in various projects of the Amrapali Group of companies in Noida and Greater Noida, paying substantial amounts between 2010-2014. The builders failed to deliver possession within the promised 36 months and did not pay dues to the Noida and Greater Noida Authorities or repay loans taken from bank…

The Supreme Court examined an appeal by NOIDA Toll Bridge Company Ltd. (NTBCL) against a High Court order that halted toll collection on the Delhi‑NOIDA Direct Flyway (DND Flyway). The dispute arose from a 1997 Concession Agreement granting NTBCL the right to build, operate and collect tolls, which a residents' welfare…

The appellants challenged the acquisition of about 496 acres of land under the Land Acquisition Act, 1894, claiming the land was "abadi" and therefore exempt under Uttar Pradesh's policy not to acquire village settlements. The Supreme Court in Om Prakash v. State of U.P. directed that the parties make representations u…

Two cooperative housing societies, Sarvpriya Sahakari Avas Samiti Ltd. (registered 1981) and Shivalik Sahakari Avas Samiti Ltd. (registered 1982), purchased land that was later declared an industrial development area under the Uttar Pradesh Industrial Area Development Act, 1976, forming part of NOIDA. They sought alter…

The New Okhla Development Area Authority (NOIDA), constituted under the Uttar Pradesh Industrial Area Development Act, 1976, announced LIG‑EWS and MIG housing schemes and later reserved a percentage of houses for various categories, including land‑acquired persons, entrepreneurs, NOIDA employees, central government emp…

The Supreme Court examined the cancellation of leases and allotments of commercial plots in Noida granted to hotel developers under the Uttar Pradesh Urban Planning and Development Act, 1973 and the Uttar Pradesh Industrial Area Development Act, 1976. It held that a lease governed by a statute can be cancelled only if …

The Supreme Court examined the Corporate Insolvency Resolution Process (CIRP) of Earth Infrastructures Limited (EIL) and whether the lease‑hold lands held by its subsidiaries could be treated as assets of the corporate debtor. The Court found that the subsidiaries were merely fronts for EIL, which was the real develope…

The petitioners OCL India Ltd., SAIL and Hindalco challenged the levy of entry tax under the Orissa Entry Tax Act, 1999 (and similar statutes in Uttar Pradesh) on the ground that industrial townships, which had been excluded from municipal limits by notifications under the proviso to Article 243Q, were not "local areas…

The MGR Industries Association, whose members operate in an area declared as an industrial development area under the Uttar Pradesh Industrial Area Development Act, 1976, challenged a tax demand by the Zila Panchayat under the Uttar Pradesh Kshetra Panchayat and Zila Panchayat Adhiniyam, 1961, claiming exemption under …

Canara Bank paid interest on fixed deposits to the New Okhla Industrial Development Authority (NOIDA) without deducting tax at source under Section 194A of the Income Tax Act, 1961. The Assessing Officer treated the bank as a defaulter and issued a demand notice, which the bank appealed, relying on Notification dated 2…

Rajesh Projects entered a 90‑year lease with the Greater Noida Industrial Development Authority (GNIDA) and paid an upfront lease premium plus annual lease rent. The Income‑Tax Department issued notices for non‑deduction of tax at source (TDS) under Section 194‑I on the lease rent, the company contending that GNIDA, be…