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    <title>2003 (12) TMI 588 - Supreme Court</title>
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    <description>Resumption and forfeiture under the land allotment regime were held to be valid powers, but only as an extreme civil sanction to be used sparingly and as a last resort where the facts justify such a drastic measure. Applying proportionality, the Court found that substantial payments had been made, the enhanced interest dispute had remained pending, and the allottees had continued efforts to clear dues, so total resumption and forfeiture were too severe. The authority&#039;s entitlement to recover dues was preserved, but the consequence was moderated by conditional monetary relief rather than full enforcement of resumption.</description>
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    <pubDate>Fri, 19 Dec 2003 00:00:00 +0530</pubDate>
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      <title>2003 (12) TMI 588 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=156690</link>
      <description>Resumption and forfeiture under the land allotment regime were held to be valid powers, but only as an extreme civil sanction to be used sparingly and as a last resort where the facts justify such a drastic measure. Applying proportionality, the Court found that substantial payments had been made, the enhanced interest dispute had remained pending, and the allottees had continued efforts to clear dues, so total resumption and forfeiture were too severe. The authority&#039;s entitlement to recover dues was preserved, but the consequence was moderated by conditional monetary relief rather than full enforcement of resumption.</description>
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      <pubDate>Fri, 19 Dec 2003 00:00:00 +0530</pubDate>
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