•         Cross-Objections - By co-respondent - He was bound to come on independent appeal for a liability cast on him can not be fended off in an appeal filed by the  registered owner, who was a co-respondent before the tribunal - The cross objection is treated as an independent appeal and it is allowed and remitted before the Tribunal for consideration of the issue of liability inter se between the third respondent and his alleged subsequent purchaser. (177) PLR 

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