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    <title>2000 (5) TMI 1089 - Supreme Court</title>
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    <description>Subsequent developments, including later adjudications and criminal proceedings, were treated as relevant at the appellate stage because they undermined the appellant&#039;s asserted status and disclosed an abuse of process; relief was therefore denied. The Court also considered the tenancy law position governing a 1942 surrender of raiyati interest and held that Section 71A of the Chotanagpur Tenancy Act, 1908 did not apply, as the surrender pre-dated the 1947 amendments and the 1969 introduction of that provision. Prior sanction of the Deputy Commissioner was not required, and surrender during the agricultural year did not by itself invalidate the transaction.</description>
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    <pubDate>Fri, 05 May 2000 00:00:00 +0530</pubDate>
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      <title>2000 (5) TMI 1089 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=274187</link>
      <description>Subsequent developments, including later adjudications and criminal proceedings, were treated as relevant at the appellate stage because they undermined the appellant&#039;s asserted status and disclosed an abuse of process; relief was therefore denied. The Court also considered the tenancy law position governing a 1942 surrender of raiyati interest and held that Section 71A of the Chotanagpur Tenancy Act, 1908 did not apply, as the surrender pre-dated the 1947 amendments and the 1969 introduction of that provision. Prior sanction of the Deputy Commissioner was not required, and surrender during the agricultural year did not by itself invalidate the transaction.</description>
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