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    <title>2002 (1) TMI 57 - CALCUTTA High Court</title>
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    <description>The appeal was dismissed, affirming the lower court&#039;s ruling that the Central Government&#039;s deposit of the consideration amount with the appropriate authority was invalid. Failure to comply with the mandatory provisions of sections 269UG and 269UH led to the automatic revesting of the property in the original owners. The court emphasized the importance of strictly following statutory requirements for tendering or depositing consideration amounts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=12972</link>
      <description>The appeal was dismissed, affirming the lower court&#039;s ruling that the Central Government&#039;s deposit of the consideration amount with the appropriate authority was invalid. Failure to comply with the mandatory provisions of sections 269UG and 269UH led to the automatic revesting of the property in the original owners. The court emphasized the importance of strictly following statutory requirements for tendering or depositing consideration amounts.</description>
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