Authority: Supreme Court of India (Court No.5, Section XVII‑A)

Order Date: 30‑09‑2026 (hearing date); reference to earlier order dated 27‑05‑2026

Case Overview

  • Parties: Bhupinder Singh & Anr. (Appellants) vs. Unitech Ltd. & Ors. (Respondents) in Civil Appeal No.10856/2016.
  • Procedural History: Numerous Intervening Applications (IA) filed, including IA Nos.302408/2024, 302409/2024, 116628/2026, 159201/2026, 149751/2026, 148895/2026, 59881/2026, 59874/2026, 123054/2026, 240232/2026 (SLP(Crl.) Nos.5978‑5979/2017), IA Nos.247792/2023, 247793/2023, among others, seeking appropriate orders, directions, and interventions.
  • Key Issues: Evaluation of suggestions arising from earlier court directions; quantification of stamp duty based on a purchase consideration of Rs 20 lakh per acre; enforcement of an arbitration award against APIIC; deposit of APIIC’s 50 % share of stamp duty.

Court Orders

1. Re‑affirmed the order dated 27‑05‑2026 appointing PricewaterhouseCoopers Professional Services LLP (PwC PS LLP) as an independent agency to evaluate suggestions and formulate further measures.

2. Nominated the Secretary General of the Court to initiate discussions with PwC on the matters.

3. Acknowledged receipt of PwC’s Terms of Reference, which detail scope of work, approach, estimated timelines, professional fee, and scope limitations.

4. Directed the Court to review the Terms of Reference before proceeding further.

5. Set the next hearing for 14‑10‑2026 and instructed PwC to depute one responsible officer to be present in Court for any queries.

6. Ordered the Registry to communicate this order promptly to PwC Delhi.

Interim Application No.305402/2026 (heard before Mr. N. Venkatraman, ASG)

  • Relief (a): Direct Joint Sub‑Registrar, Bheemunipatnam to quantify and intimate the amount payable within one week based on the purchase consideration of Rs 20 lakh per acre as stipulated in the Development Agreement; failing which, the Development Agreement shall be deemed duly stamped for execution of the arbitration award.
  • Relief (b): Direct APIIC to deposit the awarded amount before the Court Registry within four weeks, noting that APIIC has evaded execution for two years on the pretext of non‑stamping.
  • Relief (c): Direct APIIC to deposit its 50 % share of the stamp duty as previously ordered by the Court.
  • Procedural Directions: Issue notice returnable on 14‑10‑2026; permit dasti service.

Interim Application No.305405/2026

  • Ordered the listing of the matter on 14‑10‑2026.

Final Outcome

  • The Court has formally engaged PwC PS LLP to assess and recommend actions on the dispute, with a clear timeline and on‑site officer requirement for the next hearing.
  • The Court has mandated immediate quantification of stamp duty and compelled APIIC to fulfill its financial obligations (award deposit and 50 % stamp duty share) within stipulated periods.
  • Procedural compliance is ensured through issuance of a notice returnable on 14‑10‑2026 and communication of the order to PwC Delhi.

Topics: Court Order, Independent Agency Appointment, Stamp Duty Enforcement