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    <title>2004 (10) TMI 625 - Supreme Court</title>
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    <description>Issues that had already attained finality in earlier proceedings could not be reopened through fresh show-cause notices or collateral orders, because the revenue authorities and courts were bound by the prior determinations and by Article 141. The repeated notices on title, mutation, ceiling law, transfer validity, and the land reservation dispute were therefore impermissible. On the land-use question, the appellants, having sought non-agricultural permission for Survey No. 469/1 and offered to pay the lawful charges, were entitled to have the application processed and the lay-out and building plans considered in accordance with law, with charges to be collected at the applicable rates where relevant.</description>
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    <pubDate>Fri, 15 Oct 2004 00:00:00 +0530</pubDate>
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      <title>2004 (10) TMI 625 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=282124</link>
      <description>Issues that had already attained finality in earlier proceedings could not be reopened through fresh show-cause notices or collateral orders, because the revenue authorities and courts were bound by the prior determinations and by Article 141. The repeated notices on title, mutation, ceiling law, transfer validity, and the land reservation dispute were therefore impermissible. On the land-use question, the appellants, having sought non-agricultural permission for Survey No. 469/1 and offered to pay the lawful charges, were entitled to have the application processed and the lay-out and building plans considered in accordance with law, with charges to be collected at the applicable rates where relevant.</description>
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