Effect of ULC Act Abatement on Revenue Entries and Section 20 Exemption Obligations

Highlights of the Judgment:
- Analysis of the abatement of proceedings under the Urban Land Ceiling Act upon repeal when physical possession remains unrendered.
- Examination of the binding finality of prior judicial declarations regarding land status under principles akin to res judicata.
- Evaluation of whether administrative revenue entries can revive statutory liabilities or override judicial orders.
- Interpretation of saving clauses under Section 3 of the Urban Land Ceiling Repeal Act regarding Section 20 exemptions.
- Application of precedents governing the conclusiveness of unappealed court orders between contesting parties.