https://www.taxtmi.com/caselaws?id=196189 Appellate merger prevents reliance on High Court findings once an appellate judgment has set them aside; issues raised or capable of being raised earlier cannot be reopened after statutory proceedings attain finality. Under the Urban Land (Ceiling and Regulation) Act, valid declarations and completed proceedings culminating in vesting transfer absolute title to the State free from encumbrances. A later master plan does not justify re-computation where the completed proceedings remain binding. Parties that acted upon statutory declarations and related proceedings may be barred by estoppel from taking inconsistent positions. Exemption or regularisation relief is unavailable where possession has been taken and prescribed conditions remain unmet. en-us Fri, 08 Oct 2010 00:00:00 +0530 Mon, 07 Aug 2023 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196189 Appellate merger prevents reliance on High Court findings once an appellate judgment has set them aside; issues raised or capable of being raised earlier cannot be reopened after statutory proceedings attain finality. Under the Urban Land (Ceiling and Regulation) Act, valid declarations and completed proceedings culminating in vesting transfer absolute title to the State free from encumbrances. A later master plan does not justify re-computation where the completed proceedings remain binding. Parties that acted upon statutory declarations and related proceedings may be barred by estoppel from taking inconsistent positions. Exemption or regularisation relief is unavailable where possession has been taken and prescribed conditions remain unmet. Case-Laws Indian Laws Fri, 08 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196189