https://www.taxtmi.com/caselaws?id=183814 Final adjudication in the same proceedings barred reopening of the fuel area and rested tea area claims on remand, because res judicata, constructive res judicata and issue estoppel applied despite a later change in legal interpretation. A fresh cardamom plantation claim could not be introduced where no such exemption had been pleaded in the original return. The Court recognised the Taluk Land Board's jurisdiction, after the statutory amendment, to determine the extent of interspersed agricultural land, and held that the remand on that issue was unnecessary. It also preserved the appellant's ability to seek discretionary exemption from the State Government in public interest. en-us Fri, 17 Dec 2004 00:00:00 +0530 Wed, 22 May 2024 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183814 Final adjudication in the same proceedings barred reopening of the fuel area and rested tea area claims on remand, because res judicata, constructive res judicata and issue estoppel applied despite a later change in legal interpretation. A fresh cardamom plantation claim could not be introduced where no such exemption had been pleaded in the original return. The Court recognised the Taluk Land Board's jurisdiction, after the statutory amendment, to determine the extent of interspersed agricultural land, and held that the remand on that issue was unnecessary. It also preserved the appellant's ability to seek discretionary exemption from the State Government in public interest. Case-Laws Indian Laws Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183814