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2016 (5) TMI 1531 - HC - VAT and Sales TaxRe-conveyance of the bought out Land - Whether the petitioner is entitled for re-conveyance of the land without paying the market value of the land? - Section 50 of Revenue Recovery Act - HELD THAT:- In this case the petitioner paid the amount. This was accepted without any demur. The sale was concluded in the year 1985. Therefore, the petitioner's payment cannot be considered as the payment effected in the light of the Government order referred as above. There is no case that the petitioner has committed any fraud on the officials of the Government. No such case was espoused in the counter. Further, the official respondents also have no case that the petitioner made the payment by misrepresentation. It is to be noted that nobody has a case that remittance was under mistake or under compulsion. In such scenario, the only conclusion is possible is that the petitioner made the payment and he was encouraged to make such payment by the Government. The stand in the counter that since the petitioner had cleared the entire liability, the Government can re-convey the land only if the petitioner remits the market value of the land. It is to be noted that the petitioner did not make any application - Therefore, the only irresistible conclusion that can be drawn is that the Government encouraged the petitioner to make the payment or the Government remains acquiesced when payments have been effected to discharge the liability. Certainly, the principle relating to the proprietary estoppel would come into play to the aid of the petitioner - Petition allowed.
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