https://www.taxtmi.com/caselaws?id=398520 Where sales tax arrears covered by revenue recovery are later settled under an Amnesty Scheme, equity may support restoration of bought-in land to the original owner if the State has not taken effective possession. The Kerala High Court note states that the Government had purchased only the petitioner's undivided share in revenue recovery proceedings, but the arrears were subsequently remitted and reconveyance was sought. In those circumstances, the Court directed cancellation of the sale and confirmation orders, if any, and ordered restitution of the property to the petitioner within the time fixed. en-us Wed, 26 Aug 2020 00:00:00 +0530 Fri, 18 Sep 2020 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398520 Where sales tax arrears covered by revenue recovery are later settled under an Amnesty Scheme, equity may support restoration of bought-in land to the original owner if the State has not taken effective possession. The Kerala High Court note states that the Government had purchased only the petitioner's undivided share in revenue recovery proceedings, but the arrears were subsequently remitted and reconveyance was sought. In those circumstances, the Court directed cancellation of the sale and confirmation orders, if any, and ordered restitution of the property to the petitioner within the time fixed. Case-Laws VAT and Sales Tax Wed, 26 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398520