Law Updates

Subject

Summary: The Ministry of Commerce and Industry has revised the notified boundary of the multi-product Special Economic Zone developed by Mangalore SEZ Limited near Mangalore in Karnataka. Through Notification S.O. 4512(E), the Central Government has added 27.0093 hectares to the SEZ and de-notified 1.1558 hectares from it. This Mangalore SEZ area revision changes the notified geographical boundary of the existing Special Economic Zone. After both adjustments, the notified area of Mangalore SEZ increases from 570.7080 hectares to 596.5615 hectares. The additional land falls in Permude and Bajpe villages, while the de-notified parcels are located in 62 Thokur village in Dakshin Kannada district. The notification is therefore relevant to businesses tracking the Mangalore SEZ land addition, Mangalore SEZ de-notification, and the current Mangalore SEZ total area. The Mangalore Special Economic Zone notification is primarily a geographical and administrative change to the SEZ boundary. The notification does not introduce a new registration procedure, compliance deadline, fee, testing requirement or penalty for SEZ units. Its practical importance lies in determining which identified land parcels form part of the notified SEZ after the revision. Mangalore SEZ Notification at a Glance Particular Verified details Issuing authority Ministry of Commerce and Industry, Department of Commerce, SEZ Division, Government of India Document type Gazette notification concerning addition and partial de-notification of SEZ land Notification number S.O. 4512(E) Gazette number 4332, Part II, Section 3, Sub-section (ii) File number F. No. F.2/120/2006-SEZ Notification date 12 June 2026 Date shown on the Gazette issue 14 August 2026 Electronic Gazette identifier CG-DL-E-17082026-275513 Effective date A separate commencement or effective date is not expressly specified Governing law Special Economic Zones Act, 2005 and Special Economic Zones Rules, 2006 SEZ developer M/s Mangalore SEZ Limited Type of SEZ Multi-product Special Economic Zone Location Baikampady, near Mangalore, Dakshin Kannada district, Karnataka Area before the 2026 revision 570.7080 hectares Area added 27.0093 hectares Area de-notified 1.1558 hectares Net increase 25.8535 hectares Revised total area 596.5615 hectares Compliance deadline Not expressly specified Nature of the measure Revision of the notified geographical area of an existing SEZ The notification is dated 12 June 2026, but the Gazette shows 14 August 2026. The online Gazette record and digital signature show 17 August 2026. So, these dates should be recorded separately. For businesses searching for the SEZ notification Karnataka authorities have issued in relation to Mangalore, S.O. 4512(E) is the relevant 2026 boundary revision notification. Regulatory Framework for the Boundary Revision The Mangalore SEZ notification has been issued under section 4(1) of the Special Economic Zones Act, 2005, read with rule 8 of the Special Economic Zones Rules, 2006. In this sense, the notification forms part of the regulatory framework under the Special Economic Zones Act 2005 notification mechanism for identifying and modifying notified SEZ areas. Section 3 of the SEZ Act provides the framework through which a person or government may propose the establishment of an SEZ. After the proposal and letter-of-approval process, section 4(1) allows the Central Government to notify a specifically identified area as an SEZ when the prescribed conditions are satisfied. The second proviso to section 4(1) is particularly relevant here. It permits the Central Government, after an SEZ has been notified, to notify additional land for inclusion in that SEZ when it considers the addition appropriate. Rule 8 deals with notification of the identified area after the required details have been submitted and the applicable conditions have been accepted. The present notification uses that framework to change the geographical composition of an existing SEZ. It does not establish a completely new SEZ. It adds specified parcels to the existing Mangalore SEZ and removes other specified parcels from its notified area. History of Area Changes in Mangalore SEZ The 2026 notification also records the earlier notifications through which the area of Mangalore SEZ changed over time. Stage Notification Date Area added (hectares) Area de-notified (hectares) Resulting total (hectares) 1 S.O. 1885(E) 6 November 2007 587.9210 -- 587.9210 2 S.O. 1477(E) 28 June 2011 55.7760 22.9570 620.7400 3 S.O. 1909(E) 18 August 2011 4.0460 -- 624.7860 4 S.O. 2298(E) 8 September 2014 35.0163 4.2980 655.5043 5 S.O. 3719(E) 13 November 2017 -- 4.8722 650.6321 6 S.O. 544(E) 9 February 2022 -- 79.9241 570.7080 7 S.O. 4512(E) 12 June 2026 27.0093 1.1558 596.5615 This history matters because the new total cannot be understood by looking only at the original 2007 notification. The notified boundary has expanded and contracted several times. For current land-status work, stakeholders should use the latest notification together with the earlier instruments and the relevant official maps or demarcation records. The history also explains why the Mangalore SEZ area after the 2026 notification is 596.5615 hectares rather than the original notified area. The latest notification must be read as the current boundary revision to the existing SEZ. What Has Changed under S.O. 4512(E)? The 2026 notification makes two connected changes: It adds 27.0093 hectares situated in Permude and Bajpe villages to the notified SEZ. It de-notifies 1.1558 hectares situated in 62 Thokur village from the SEZ. The combined effect is a net increase of 25.8535 hectares. Therefore, in response to how much land has been added to Mangalore SEZ, the notified addition is 27.0093 hectares. After accounting for the land removed from the notified area, the net increase is 25.8535 hectares. Change Area Location Practical meaning Additional land notified 27.0093 hectares Permude and Bajpe The listed survey parcels are added to the notified SEZ area Land de-notified 1.1558 hectares 62 Thokur The listed survey parcels are removed from the notified SEZ area Net boundary increase 25.8535 hectares Mangalore SEZ The overall notified area becomes larger Revised total 596.5615 hectares Multi-product Mangalore SEZ This is the resultant area stated in the notification The notification does not explain the intended use of each newly included parcel. It also does not state whether the added land will be classified as a processing area, trading or warehousing area, or a non-processing area. Those matters may depend on separate demarcation, approval, or authorised-operation records. Revised Mangalore SEZ Area Calculation The area calculation can be reconciled as follows: Calculation component Area in hectares Total notified area before the 2026 notification 570.7080 Add: newly notified land 27.0093 Subtotal 597.7173 Less: de-notified land 1.1558 Correct resultant area 596.5615 The arithmetic confirms the final area of 596.5615 hectares stated in the notification. However, the Gazette contains a numerical inconsistency in its final English calculation line. This is discussed separately under “Points Requiring Clarification.” Village-Wise Summary of the Boundary Change Village Nature of change Number of listed entries Total area in hectares Permude Land added to the SEZ 17 13.3965 Bajpe Land added to the SEZ 23 13.6128 Total addition   40 27.0093 62 Thokur Land de-notified from the SEZ 7 1.1558 The Permude and Bajpe totals have been calculated from the individual entries printed in the Gazette. Together, they reconcile exactly with the notified addition of 27.0093 hectares. The village-wise schedule is particularly relevant when reviewing the Permude and Bajpe SEZ land included through the 2026 boundary revision and the parcels affected by the 62 Thokur SEZ de-notification. Survey-Wise Land Added in Permude and Bajpe The notification provides a detailed survey-wise list of the land parcels added to the Mangalore SEZ. The following tables show the exact survey numbers and corresponding areas notified in Permude and Bajpe, making it easier for businesses and landholders to verify the affected parcels. Land added in Permude S. No. Survey number Area in hectares 1 42/1 Part 0.1710 2 44/1 Part 0.1530 3 44/2 Part 0.8140 4 45/1 1.0120 5 45/2 2.8770 6 46/3 Part 2.1735 7 46/4 0.5990 8 46/5 0.3400 9 46/6 0.1380 10 46/7 Part 0.9370 11 46/8 Part 0.1110 12 46/15 Part 0.0840 13 46/16 Part 0.0490 14 196/2 Part 0.3440 15 196/3 0.4370 16 199/1 2.8530 17 199/2 0.3040 Total - Permude 13.3965 Land added in Bajpe S. No. Survey number Area in hectares 1 69/1 0.8788 2 69/2A 0.6620 3 69/2B 0.2905 4 70/1 0.5500 5 70/2 0.1740 6 70/3 0.0850 7 70/3 0.0809 8 70/4 0.0648 9 70/5 0.4330 10 70/6 0.0607 11 70/7 0.0971 12 70/8A 0.3292 13 70/8B 0.0607 14 70/9 0.2384 15 70/11 0.5059 16 70/12 0.0648 17 153/1 2.9624 18 153/2 0.2023 19 159/1 1.2869 20 159/2 0.9834 21 159/3 0.1052 22 163/1 1.6510 23 163/2 1.8458 Total - Bajpe 13.6128 Survey number 70/3 appears twice in the Gazette with two different areas: 0.0850 hectare and 0.0809 hectare. Both rows have been retained exactly as separate notified entries. They should not be merged or treated as a single parcel without an official cadastral or survey-level verification. Businesses specifically asking which survey numbers were added to Mangalore SEZ should refer to the complete survey-wise schedule above rather than relying only on the village-wise total. Survey-Wise Land De-notified in 62 Thokur S. No. Survey number Area in hectares 1 59/13B 0.0605 2 59/14B 0.0964 3 59/15 0.0562 4 59/19B 0.1537 5 61/3A1B 0.2750 6 62/15 P 0.1174 7 63/13 P 0.3966 Total 1.1558 For the listed parcels, de-notification means that they are removed from the notified geographical area of the SEZ under this notification. The Gazette does not, by itself, explain the resulting land use, ownership position, compensation, local planning treatment, or other approvals applicable to those parcels after de-notification. Those issues require separate verification from the relevant land, planning, state, local, and SEZ records. Geographical Scope and Applicability The notification is narrow in scope. It applies to the specified survey parcels connected with the multi-product Mangalore SEZ near Baikampady in Dakshin Kannada district, Karnataka. It is directly relevant to: Mangalore SEZ Limited as the developer, existing, or proposed units whose sites, access, utilities, or projects may relate to the listed parcels, investors and infrastructure providers conducting due diligence within the SEZ, landowners, occupiers, and counterparties dealing with the identified survey numbers, surveyors, lawyers, consultants, lenders, and project teams reviewing land status, and the Development Commissioner and other authorities responsible for SEZ administration and demarcation. The notification does not state that every business operating in or around Mangalore must take a new compliance step. Relevance depends mainly on whether a business, project, agreement, approval, or land record is connected with the affected parcels or the revised SEZ boundary. What the Revision Means for Key Stakeholders The notification identifies the exact survey numbers and land areas added to the Mangalore SEZ across Permude and Bajpe villages. Mangalore SEZ Limited For the developer, the most immediate issue is consistency across official boundary records. The Gazette schedule, survey records, approved plans, infrastructure layouts, land documents, internal maps and stakeholder communications should all refer to the same revised area. The notification itself does not prescribe a new filing deadline. As a practical control, however, the developer should confirm whether any consequential update is required before the Board of Approval, Development Commissioner, Specified Officer, customs authorities, state authorities or other relevant bodies. Existing SEZ units The notification does not change an existing unit’s letter of approval, authorised operations, validity, performance requirements or regular SEZ compliance. Still, units should check whether their premises, utilities, access roads, leases, expansion plans, or common facilities are linked to any of the affected survey parcels. If a unit has no connection with the revised parcels, there may be little immediate impact on its operations. Proposed units and investors For proposed units and investors, the revised boundary should be checked before finalising a site or completing legal due diligence. Simply describing a property as being “near the SEZ” is not enough. The exact survey number and parcel should be checked against the latest notified schedule and available demarcation records. The notification only confirms which listed parcels have been added to or removed from the SEZ. It does not replace title checks, encumbrance searches, land-use checks, environmental due diligence, access reviews or other approvals needed for a project. Landowners, occupiers, and contracting parties Anyone dealing with the affected land should first verify the survey number and exact area. This is particularly important where the survey number has a “Part,” “A,” “B” or “P” reference or where the same survey number appears more than once. The Gazette does not settle questions about ownership, possession, compensation, contracts, or mutation. These matters should be checked against the relevant land and revenue records before entering into a transaction. Lenders and due-diligence teams Banks, investors, legal advisers, and transaction teams should include Notification S.O. 4512(E) in their land and project checks. If any security, valuation, lease, acquisition or project document relates to the affected land, its details should be compared with the revised SEZ boundary. This can help avoid discrepancies between the notified area and the information used in financing, valuation or transaction documents. Points Requiring Clarification in the Gazette The notification contains several drafting or presentation issues that deserve careful treatment. 1. Incorrect figure in the final English formula The English table states that the de-notified area totals 1.1558 hectares. The operative text also uses 1.1558 hectares. However, the final calculation line prints: 570.7080 + 27.0093 - 1.558 That printed expression does not produce 596.5615 hectares. If 1.558 hectares were deducted, the result would be 596.1593 hectares. The stated final total of 596.5615 hectares is obtained only by deducting 1.1558 hectares: 570.7080 + 27.0093 - 1.1558 = 596.5615 The de-notified parcels add up to 1.1558 hectares. So, the 1.558 figure in the final calculation appears to be a typo. Businesses should still use the figure as published in the Gazette and, if it affects a transaction, boundary check, or filing, confirm the correct figure with the concerned authority. 2. De-notification table uses the wrong column label The final column of the English “Table for De-notification Area” is labelled “Area to be notified (in Hectares).” Because the table concerns parcels being removed from the SEZ, the label appears inconsistent with the table’s subject and operative text. The individual figures and the total are still understandable in context, but the heading should be read cautiously and reproduced accurately when cited. 3. Survey number 70/3 appears twice The additional-area table lists Bajpe survey number 70/3 in two consecutive rows, with areas of 0.0850 hectare and 0.0809 hectare. The Gazette does not provide a subdivision, qualifier, or explanation distinguishing the two entries. The duplication may represent two separate portions, but that cannot be confirmed from the text alone. Parcel-level reliance should therefore be supported by an official survey schedule, map, or clarification. 4. Different issue, Gazette, and electronic-publication dates The notification is dated 12 June 2026. The Gazette issue is dated 14 August 2026, while the electronic identifier and digital-signature information point to 17 August 2026. No separate effective-date clause is printed. These dates should be recorded separately. If a legal or commercial question depends on the exact date from which the revised boundary must be treated as operative, specific advice or authority confirmation may be appropriate. What Affected Businesses Should Do Next The notification does not set any general compliance deadline. But if your business has any connection with the listed land, it is worth checking the details before making any changes to your plans or documents. Check the survey details: If your project, lease, property, access route or facility is on the affected land, compare the survey number and area with the details given in the notification. Update boundary records:  Ensure that internal maps, land schedules, due-diligence reports, presentations, and approval documents do not continue to show the earlier total of 570.7080 hectares as the current SEZ area. Keep the area figures clear: The listed de-notified parcels total 1.1558 hectares, even though the final calculation in the notification shows a different figure. Keep this discrepancy on record when reviewing the document. Do not merge duplicate entries automatically: keep both 70/3 rows separate until an official map or clarification identifies their precise parcel boundaries. Review connected approvals and contracts:  See if the boundary change has any effect on existing leases, land allotments, infrastructure or utility agreements, financing documents, or planned expansion. Check if any updates are needed:  If the affected land is relevant to the project, confirm with the Development Commissioner or SEZ authorities whether any maps, approvals, demarcation records, or other documents need to be changed. Separate requirements from precautions: These are practical steps for businesses to consider. The notification itself does not set out this checklist or mention any deadline for completing these actions. Benefits and Practical Challenges The revised boundary brings some practical opportunities for the SEZ, but businesses may also face challenges while updating land and project records. Potential benefits The net increase of 25.8535 hectares may support additional land availability, infrastructure planning, project development or future allocation within the SEZ. These are possible business implications, not outcomes guaranteed by the notification. The survey-wise schedule also creates a formal public record of the parcels included and removed. That can improve boundary clarity when it is read together with authoritative maps and land records. Practical challenges One of the main issues could be getting all records to show the same boundary. Some businesses may still have maps, or documents showing the earlier 570.7080-hectare area. The incorrect figure in the final calculation and the two 70/3 entries could also confuse when checking individual parcels. It is better not to rely only on the total area. The survey number, village, land area, maps and land records should all be checked against each other. How Corpseed Can Help SEZ boundary changes can affect land due diligence, project documentation, approvals, and stakeholder coordination even when the Gazette does not impose a direct filing deadline. Corpseed can assist businesses in understanding the notification and identifying the practical work required for their specific project. Relevant support may include: SEZ notification and applicability assessment, survey schedule and regulatory-document review, support in reconciling land details with project and approval records, assistance with SEZ-related applications and documentation where separately required, review of developer, unit, and authorised-operation documentation, regulatory gap assessment for proposed SEZ projects or expansions, coordination support for clarifications from relevant authorities, and ongoing SEZ compliance consultancy for developers and units. The appropriate scope depends on the business, parcel, approval status, and proposed activity. Corpseed does not treat the Gazette notification alone as a substitute for land-title, cadastral, environmental, tax, customs, or project-specific legal review. Businesses connected with the affected survey parcels can seek a document-specific assessment before changing plans, agreements, applications or investment decisions. Key Takeaways Notification S.O. 4512(E) revises the geographical boundary of the multi-product Mangalore SEZ. It adds land in Permude and Bajpe, removes specified land in 62 Thokur and increases the total notified area from 570.7080 hectares to 596.5615 hectares. The notified addition is 27.0093 hectares. The de-notified area is 1.1558 hectares. The net increase is 25.8535 hectares. The revised SEZ area is 596.5615 hectares. The notification creates no express compliance deadline for businesses. Parcel-level decisions should be based on exact survey details and official demarcation records. The final English formula contains an apparent typographical error, although the itemised figures and final total reconcile. Survey number 70/3 appears twice and should not be consolidated without official verification. The Mangalore SEZ area after the 2026 notification is therefore 596.5615 hectares. The Mangalore SEZ land addition covers identified parcels in Permude and Bajpe. The Mangalore SEZ de-notification covers seven identified parcels in 62 Thokur. Stakeholders requiring help with the revised boundary can consider professional SEZ compliance consultancy based on their specific land, project, and approval requirements.