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    <title>2020 (8) TMI 287 - KERALA HIGH COURT</title>
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    <description>Revenue recovery proceedings were vitiated because the sale notice included dues not actually outstanding and the mandatory notice requirements under the Revenue Recovery Act were not complied with, making the bought-in land transaction unsustainable. Applying equitable restitution, the Court directed restoration of the land on payment of the admitted welfare fund liability with simple interest, but denied any claim to the usufructs enjoyed by the State during custody of the property. The result was that the sale was set aside and restoration was ordered on terms reflecting the lawful dues alone.</description>
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      <link>https://www.taxtmi.com/caselaws?id=397344</link>
      <description>Revenue recovery proceedings were vitiated because the sale notice included dues not actually outstanding and the mandatory notice requirements under the Revenue Recovery Act were not complied with, making the bought-in land transaction unsustainable. Applying equitable restitution, the Court directed restoration of the land on payment of the admitted welfare fund liability with simple interest, but denied any claim to the usufructs enjoyed by the State during custody of the property. The result was that the sale was set aside and restoration was ordered on terms reflecting the lawful dues alone.</description>
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