https://www.taxtmi.com/caselaws?id=195157 Preference for re-assignment of bought-in land under RSO 45(4) arises only if the assigning authority is satisfied that the original owner was not a willful defaulter, the default occurred due to circumstances beyond his control, and the proposed re-assignment is otherwise unobjectionable. Mere cancellation of an earlier assignment to third parties does not by itself create an entitlement to preferential reassignment. The Court also noted that the absence of notice before the earlier assignment did not independently confer a right to restoration where the mandatory preconditions for preference were not shown to exist. en-us Tue, 09 May 2017 00:00:00 +0530 Tue, 17 Oct 2017 08:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195157 Preference for re-assignment of bought-in land under RSO 45(4) arises only if the assigning authority is satisfied that the original owner was not a willful defaulter, the default occurred due to circumstances beyond his control, and the proposed re-assignment is otherwise unobjectionable. Mere cancellation of an earlier assignment to third parties does not by itself create an entitlement to preferential reassignment. The Court also noted that the absence of notice before the earlier assignment did not independently confer a right to restoration where the mandatory preconditions for preference were not shown to exist. Case-Laws Indian Laws Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195157