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    <title>2005 (7) TMI 642 - Supreme Court</title>
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    <description>An order procured by fraud or suppression of a material fact can be reopened and corrected by the statutory authority, even after an earlier enquiry or acceptance. Where the land offered for surrender had already vested in the State, the representation that it remained available was false, and that false disclosure vitiated the surrender process. The principle applied is that fraud and material suppression destroy the finality of a proceeding, so the authority may vary the earlier order and substitute appropriate relief notwithstanding prior proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=169304</link>
      <description>An order procured by fraud or suppression of a material fact can be reopened and corrected by the statutory authority, even after an earlier enquiry or acceptance. Where the land offered for surrender had already vested in the State, the representation that it remained available was false, and that false disclosure vitiated the surrender process. The principle applied is that fraud and material suppression destroy the finality of a proceeding, so the authority may vary the earlier order and substitute appropriate relief notwithstanding prior proceedings.</description>
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