{"id":10403,"date":"1994-09-21T00:00:00","date_gmt":"1994-09-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994"},"modified":"2015-07-24T22:23:24","modified_gmt":"2015-07-24T16:53:24","slug":"laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994","title":{"rendered":"Laljibhai K. Soni vs Assistant Commissioner Of &#8230; on 21 September, 1994"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Laljibhai K. Soni vs Assistant Commissioner Of &#8230; on 21 September, 1994<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1995 213 ITR 114 Guj<\/div>\n<div class=\"doc_author\">Author: M Shah<\/div>\n<div class=\"doc_bench\">Bench: M Shah, N Mathur<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> M.B. Shah, J. <\/p>\n<p> 1. It is the say of the petitioner that he is a dealer of silver for the last ten years and is also an income-tax assessee from the assessment year 1986-87. He has challenged the order dated August 1, 1994, under Section 132(5) read with section 132(7) of the Income-tax Act, 1961, passed the Assistant Commissioner of Income-tax, Circle 3(3), Ahmedabad, whereby it is ordered that due to unsatisfactory explanation given by the petitioner the seized silver was being treated as of unexplained ownership.\n<\/p>\n<p> 2. It is vehemently contended by the learned advocate for the petitioner that the impugned order is on the face of it arbitrary, unjust and illegal. He has pointed out that the petitioner had purchased the silver from the Customs Department by paying the amounts by account payee drafts on various dates. He, therefore, submitted that the impugned order be quashed and set aside.\n<\/p>\n<p> 3. From the record of the case, it is apparent that the petitioner had purchased the silver from the Customs Department during the period from December 2, 1993, to March 1994. For this purpose, the petitioner had produced on record the extracts of his account with the Manekchowk Co-operative Bank Limited at annexure &#8220;J&#8221; collectively which throw light as to how the petitioner got money by account payee cheques from different parties. This was explained (in his reply dated March 22, 1994, annexure &#8220;J&#8221;) to the Assistant Director of Investigation. In that reply dated March 22, 1994, in paragraph 3, it is specifically stated as regards the source of income of Rs. 12,30,000 as under :\n<\/p>\n<blockquote><p>           Rs.\n<\/p><\/blockquote>\n<pre>(a)  4,67,865      Cheque No. 774210 received  from  Pari  Girishkumar\n                   Laherchandbhai  drawn  on  Manekchowk  Co-operative\n                   Bank,  dated March 5, 1995, against discounting  of\n                   cheques.\n(b)  8,24,000      Cheque No. 150700 received from  Ghanshyam  Silver\n                   drawn  on  Manekchowk Co-operative  Bank  Ltd.,  in\n                   payment of invoices Nos. 413 and 414.\n(c)  1,00,000      Cheque No. 150698 received from  Ghanshyam  Silver\n                   drawn  on  Manekchowk Co-operative  Bank  Ltd.,  in\n                   payment of invoice No. 417.\n(d)    15,000      Cheque No. 792788 received from M. J. Silver Traders\n                   for payment of invoice No. 411.\n(e)    91,361      Cheque No. 657633 received from  Chetan  Jewellers\n                   drawn  on  Manekchowk Co-operative  Bank  Ltd.,  in\n                   payment of invoice.\n     -----------\n      14,98,226\n     ----------- \n \n\n<\/pre>\n<p> 4. Thus, as per bank account of the petitioner, he has issued account payee cheques for getting draft of Rs. 12,30,000 and he has also paid Rs. 3,075 towards commission to the shroff by account payee cheque.\n<\/p>\n<p> 5. Considering the aforesaid facts, it would not be possible to arrive at the conclusion by any standard that the petitioner has failed to explain the source of purchase of silver. It cannot be held that the petitioner was in possession of silver from an undisclosed source. Mr. Thakore, learned counsel appearing on behalf of the respondents, was not in a position to point out that the petitioner has not purchased silver by account payee draft. Nor it was contended that the extracts of the bank account produced by the petitioner were not reliable. Further, in the affidavit in reply, it has been stated that shroff issued account payee from another bank after depositing cash in the bank account, the source of the cash deposit of Rs. 12,30,000 in the account of the shroff also causes serious doubts. This statement in the affidavit-in-reply indicates that at the most accounts of shroff are doubtful and not purchase or silver by the petitioner.\n<\/p>\n<p> 6. Hence, this petition is allowed. The impugned order dated August 1, 1994, under section 132(5) read with section 132(7) of the Income-tax Act, 1961, passed by the Assistant Commissioner of Income-tax, Circle 3(3), Ahmedabad, at annexure &#8220;R&#8221; to the petition, is quashed and set aside. The respondent is directed to return the silver on or before October 3, 1994. Rule made absolute to the aforesaid extent with no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Laljibhai K. Soni vs Assistant Commissioner Of &#8230; on 21 September, 1994 Equivalent citations: 1995 213 ITR 114 Guj Author: M Shah Bench: M Shah, N Mathur JUDGMENT M.B. Shah, J. 1. It is the say of the petitioner that he is a dealer of silver for the last ten years and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-10403","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Laljibhai K. Soni vs Assistant Commissioner Of ... on 21 September, 1994 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Laljibhai K. Soni vs Assistant Commissioner Of ... on 21 September, 1994 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1994-09-20T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-07-24T16:53:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Laljibhai K. Soni vs Assistant Commissioner Of &#8230; on 21 September, 1994\",\"datePublished\":\"1994-09-20T18:30:00+00:00\",\"dateModified\":\"2015-07-24T16:53:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994\"},\"wordCount\":541,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Gujarat High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994\",\"name\":\"Laljibhai K. Soni vs Assistant Commissioner Of ... on 21 September, 1994 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1994-09-20T18:30:00+00:00\",\"dateModified\":\"2015-07-24T16:53:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Laljibhai K. Soni vs Assistant Commissioner Of &#8230; on 21 September, 1994\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Laljibhai K. Soni vs Assistant Commissioner Of ... on 21 September, 1994 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994","og_locale":"en_US","og_type":"article","og_title":"Laljibhai K. Soni vs Assistant Commissioner Of ... on 21 September, 1994 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1994-09-20T18:30:00+00:00","article_modified_time":"2015-07-24T16:53:24+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Laljibhai K. Soni vs Assistant Commissioner Of &#8230; on 21 September, 1994","datePublished":"1994-09-20T18:30:00+00:00","dateModified":"2015-07-24T16:53:24+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994"},"wordCount":541,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Gujarat High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994","url":"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994","name":"Laljibhai K. Soni vs Assistant Commissioner Of ... on 21 September, 1994 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1994-09-20T18:30:00+00:00","dateModified":"2015-07-24T16:53:24+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/laljibhai-k-soni-vs-assistant-commissioner-of-on-21-september-1994#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Laljibhai K. Soni vs Assistant Commissioner Of &#8230; on 21 September, 1994"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/10403","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=10403"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/10403\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=10403"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=10403"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=10403"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}