SK Law House Legal Articles

Written Grounds of Arrest Mandatory Under Article 22(1) and Section 47(1) BNSS: Madras High Court Sets Aside NDPS Remand Order

In Abhishek v. The State (Crl.O.P. No. 9519 of 2026, decided on 02.11.2026), Justice G.K. Ilanthiraiyan of the Madras High Court set aside a judicial remand order in an NDPS case, holding that generic "reasons for arrest" in a template arrest memo cannot substitute for communicating specific "grounds of arrest" in writing under Article 22(1) of the Constitution and Section 47(1) of the BNSS.

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Supreme Court 7-Judge Bench Upholds State Sales Tax Surcharge: S. Kodar (1974) Affirmed, Surcharge Is Not Tax on Tax or Tax on Income (2026 INSC 1192)

In a historic 7-Judge Constitution Bench verdict, the Supreme Court of India in Arjun Flour Mills v. State of Odisha (2026 INSC 1192) unanimously affirmed the landmark ratio of S. Kodar v. State of Kerala (1974). The Bench ruled that a State sales tax surcharge or additional sales tax calculated as a percentage of tax payable is an enhancement of the rate of tax under Entry 54 of List II, and not an unconstitutional tax on tax or tax on dealer income.

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Nilaviyal Pathai in Patta Land Is Not Government Property: Madras High Court Quashes Eviction Notice, Holds RSO 26(15) Expropriation Ultra Vires, and Imposes Costs on Tahsildar

In a landmark 55-page verdict in Periyasamy & Another v. The District Collector, Salem (2026:MHC:4244, W.P. No. 23649 of 2026, decided on 15.10.2026), a Division Bench of the Madras High Court quashed a Section 6 eviction notice, held that Revenue Standing Order 26(15) declaring plan-marked pathways in private patta lands as Government property without due process is ultra vires Article 300-A, granted landowners the right to realign field pathways, and slapped token costs on the Tahsildar.

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