https://www.taxtmi.com/caselaws?id=290298 A petitioner sought reconveyance of land purchased by the State in revenue recovery proceedings without paying market value, relying on the Government's acceptance of the tax liability payment and proprietary estoppel. The reconveyance policy applied only to applications made within its terms, and the payment here was not made under that policy. However, because the Government accepted the full amount after the sale without objection and there was no fraud, misrepresentation, mistake, or compulsion, the Court held that equitable proprietary estoppel prevented insistence on market value. Relief was granted and reconveyance allowed without that payment. en-us Fri, 20 May 2016 00:00:00 +0530 Fri, 18 Sep 2020 10:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290298 A petitioner sought reconveyance of land purchased by the State in revenue recovery proceedings without paying market value, relying on the Government's acceptance of the tax liability payment and proprietary estoppel. The reconveyance policy applied only to applications made within its terms, and the payment here was not made under that policy. However, because the Government accepted the full amount after the sale without objection and there was no fraud, misrepresentation, mistake, or compulsion, the Court held that equitable proprietary estoppel prevented insistence on market value. Relief was granted and reconveyance allowed without that payment. Case-Laws VAT and Sales Tax Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290298