https://www.taxtmi.com/caselaws?id=292680 Final determinations in earlier stages of the same proceeding could not be reopened on remand by recasting the land under a different exemption head. The Supreme Court applied res judicata, constructive res judicata, and issue estoppel to hold that the fuel area and rested tea area claims remained barred after final adjudication. By contrast, the claim for agricultural lands interspersed within the plantation was properly examined on the merits after the statutory amendment empowered the Taluk Land Board to determine the extent necessary for protection and efficient management, and the remand on that issue was unwarranted. en-us Tue, 03 Nov 1998 00:00:00 +0530 Mon, 04 Jan 2021 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292680 Final determinations in earlier stages of the same proceeding could not be reopened on remand by recasting the land under a different exemption head. The Supreme Court applied res judicata, constructive res judicata, and issue estoppel to hold that the fuel area and rested tea area claims remained barred after final adjudication. By contrast, the claim for agricultural lands interspersed within the plantation was properly examined on the merits after the statutory amendment empowered the Taluk Land Board to determine the extent necessary for protection and efficient management, and the remand on that issue was unwarranted. Case-Laws Indian Laws Tue, 03 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292680