https://www.taxtmi.com/caselaws?id=279647 A plaint amendment from a declaratory pre-emption claim to a substantive pre-emption claim was treated as a correction of form rather than a change in the underlying cause of action, because a bare declaration was not an effective mode of enforcing pre-emption under Section 42 of the Specific Relief Act. The discussion notes that amendment discretion may still be exercised after limitation where special circumstances justify allowing the claim in proper form. It also states that a valuation objection cannot be raised for the first time on appeal unless a recognised defect in valuation or a breach of fundamental principle is shown. en-us Tue, 06 Jul 1920 00:00:00 +0530 Fri, 29 Mar 2019 13:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279647 A plaint amendment from a declaratory pre-emption claim to a substantive pre-emption claim was treated as a correction of form rather than a change in the underlying cause of action, because a bare declaration was not an effective mode of enforcing pre-emption under Section 42 of the Specific Relief Act. The discussion notes that amendment discretion may still be exercised after limitation where special circumstances justify allowing the claim in proper form. It also states that a valuation objection cannot be raised for the first time on appeal unless a recognised defect in valuation or a breach of fundamental principle is shown. Case-Laws Indian Laws Tue, 06 Jul 1920 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279647