Office Notes,

reports, orders or proceedings

SL.

Date or directions COURT’S OR JUDGE’S ORDERS

No.

and Registrar’s

order with Signatures

WPMB/ 24/ 2026

Hon’ble Manoj Kumar Tiwari, J. Hon’ble Subhash Upadhyaya, J.

1. Mr. Shobhit Saharia, learned

counsel for the petitioner.

2. Mr. S.S. Chaudhary, learned Standing Counsel for the State of

Uttarakhand.

3. Mr. Vipul Sharma, learned counsel

for the respondent – SIIDCUL.

4. By means of this writ petition, petitioner has sought the following

reliefs:-

(i) Issue a writ, order or direction in the

nature of certiorari quashing the letter bearing No. 407 sent by SIIDCUL seeking imposition of transfer levy @ 15%

(Annexure no. 6) to the writ petition.

(ii) Issue a writ, order or direction in the

nature of mandamus directing the respondent to update its records and to undertake the changing of names from Delta Power Solutions India Private Limited to Delta Electronics India Private Limited as a result of merger order dated 31.01.2019 (Annexure no. 2) passed by the NCLT

under Section 232 of the Companies Act.

5. Petitioner is aggrieved by a communication, issued by Regional Manager, SIIDCUL, Pantnagar on 29.07.2022. The contents of said

communication are extracted below:-

“On the above subject you have to

inform that you had applied for name change application through online on 11^th

April, 2022 within 15% reconstitution levy. 15% Levy will be applicable in total your land area on current cost Rs. 650 per sqm.

You get Rs. 36091205/- (Rs. Three Crore Sixty Lakh Ninety one thousand two hundred five only) after payment of levy, company name change letter will be issued by SIIDCUL. ”

6. Petitioner contends that SIIDCUL had allotted land to M/s Delta Power Solutions India Pvt. Ltd. on 24.04.2007. The factory was established within time stipulated in the allotment letter and commercial production also started in the year 2008. The Company, to which land was allotted, was merged with M/s Delta Electronics India Pvt. Ltd., and thus lost its identity, therefore, as per Manual for Estate Management Activities & Procedures, formulated by SIIDCUL, such merger is exempted from payment of Transfer Fee.

7. Learned counsel for the petitioner relies upon Clause 12(e) of Manual for Estate Management Activities &

Procedures.

8. Mr. Vipul Sharma, learned counsel appearing for the SIIDCUL submits that since petitioner is challenging order passed by Regional Manager, SIIDCUL, he could have approached the Managing Director, SIIDCUL by making a representation.

9. Learned counsel for the petitioner submits that petitioner has already made representation to Managing Director, SIIDCUL on 05.09.2025, but no decision has been taken thereupon so far.

10. The writ petition is, accordingly,