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    <title>2026 (3) TMI 86 - Supreme Court</title>
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    <description>A quasi-judicial authority cannot review a concluded vesting order unless the statute expressly or by necessary implication confers that power; the West Bengal Estates Acquisition Act, 1953 contained no such substantive review power, so the later review order was void. The company also failed to establish strict compliance with Section 6(1)(j), because it did not prove exclusive engagement in agricultural farming on 01.01.1952 on the materials produced. The final vesting determination was therefore restored, and the claim to retain the lands failed on merits as well.</description>
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    <pubDate>Fri, 06 Feb 2026 00:00:00 +0530</pubDate>
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      <title>2026 (3) TMI 86 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=787331</link>
      <description>A quasi-judicial authority cannot review a concluded vesting order unless the statute expressly or by necessary implication confers that power; the West Bengal Estates Acquisition Act, 1953 contained no such substantive review power, so the later review order was void. The company also failed to establish strict compliance with Section 6(1)(j), because it did not prove exclusive engagement in agricultural farming on 01.01.1952 on the materials produced. The final vesting determination was therefore restored, and the claim to retain the lands failed on merits as well.</description>
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      <pubDate>Fri, 06 Feb 2026 00:00:00 +0530</pubDate>
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