{"id":120082,"date":"2010-01-13T00:00:00","date_gmt":"2010-01-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010"},"modified":"2016-09-12T09:58:58","modified_gmt":"2016-09-12T04:28:58","slug":"s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010","title":{"rendered":"S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010"},"content":{"rendered":"
Allahabad High Court<\/div>\n
S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010<\/div>\n
                                                                             1\n\nCourt No. - 37\n\nCase :- WRIT TAX No. - 1039 of 2005\n\nPetitioner :- S.T. Advani & Co\nRespondent :- State Of U.P. & Others\nPetitioner Counsel :- S.D. Singh\nRespondent Counsel :- C.S.C.,A.S.G.I.\/2005\/1324,K.C. Sinha,S.P.\nKesharwani\n\nHon'ble Prakash Krishna, J.\n<\/pre>\n
Hon’ble Subhash Chandra Nigam, J.\n<\/p>\n
                        (Delivered by Prakash Krishna, J.)<\/p>\n
      By means of the present petition, the petitioner challenges Clause 4 of
\nthe compounding scheme dated 11-2-2005 for the civil contractors for the
\nyear 2004-05. By Clause 4 of the said scheme, an amendment to the scheme
\nhas been made effective from 15-2-2005 whereby the compounding fee on
\ncontract executed on 15-2-2005 is to be computed at the rate of 2% of
\ncontract value as against 1%, the earlier one.\n<\/p>\n
      The petitioner is a Class II civil works contractor, approved by the
\nCentral Public Works Department. Under Section 7D of U.P. Trade Tax Act
\n(hereinafter referred to as the Act), the State Government has been
\nempowered to float scheme for payment of trade tax as a composition
\nmoney either in lump sum or at the agreed rate on the turnover of a dealer in
\nlieu of tax that may be payable by it in respect of such goods or class of
\ngoods and for such period as may be agreed upon. In pursuance of the
\naforesaid statutory provision, the State Government on 10-8-2000 issued a
\ncomposition scheme in respect of civil contractors        with which we are
\nconcerned in the present petition. The petitioner, a civil contractor, opted to
\npay trade tax in lump sum in lieu of actual turnover as provided for under
\nSection 7D of the Act in pursuance of the aforestated scheme. Initially, the
\npayment of lump sum amount in lieu of trade tax was @1% of the contract
\namount. By subsequent notification, it has been provided, vide clause 4
\nthereof, that the composition amount shall be payable at the rate of 2% in
\nplace of 1% w.e.f. 15-2-2005. Challenging the said order of the State
\nGovernment, the present writ petition has been filed. The principal
\ncontention is that the enhancement in the composition fee cannot be made
\n                                                                             2<\/span><\/p>\n
during the currency of a financial year. It could be made with effect from
\nthe date of commencement of a financial year.\n<\/p>\n
      A counter affidavit, on the pleas inter alia that the State Government
\nis authorised to vary the compounding scheme unilaterally in the mid of a
\nfinancial year, has been filed. The impugned action has been sought to be
\njustified on the ground that clause 15 of the scheme so authorises the State
\nGovernment to enhance the composition amount at any time without
\nassigning any reason. The petitioner has entered into the agreement with the
\nState Government by opting the composition scheme and it cannot wriggle
\nout from the terms and conditions which are part and parcel of the contract
\nin between the petitioner and the State Government.\n<\/p>\n
      Sri S.D. Singh, learned counsel for the petitioner submits that on a
\ntrue and correct interpretation of clause 15 of the composition scheme, it is
\nbut evident that the composition amount can be enhanced only on the
\nbeginning of the financial year and not in the mid session of the financial
\nyear. Sri U.K. Pandey, learned Standing Counsel, on the other hand, submits
\nthat the State Government has every right to vary the composition amount
\neven during currency of a financial year. Elaborating the arguments, he
\nsubmits that the said power has been given to the State Government by
\nvirtue of Section 7D of the Act itself and as such, there is no infirmity in
\nclause 4 of the scheme dated 11-2-2005.\n<\/p>\n
      Considered the respective submissions of the learned counsel for the
\nparties and perused the record.\n<\/p>\n
      By means of the G.O. Dated 11-2-2005, it has been provided that
\nw.e.f. 15-2-2005 the composition amount shall be payable at the amended
\nrate i.e. at the rate of 2% of the contract amount instead of 1%. Its clause 4
\nprovides that the said enhancement in the composition amount shall be
\napplicable in respect of all such contracts which are entered into on 15-2-
\n2005 or thereafter. It was not contended by the learned counsel for the
\npetitioner that the State Government do not possess power to enhance the
\ncomposition amount. The only objection raised by the petitioner is that the
\nrate of compounding fee prescribed at the rate of 1% of the contract value
\nremained constant from 10-8-2000 to 14-2-2005 i.e. for about 4-1\/2 years.
\nThe petitioner opted for compounding under the compounding scheme dated
\n                                                                                     3<\/span><\/p>\n
10-8-2000. Clause 15 of the compounding scheme dated 10-8-2008, under
\nwhich the petitioner had applied for composition fee for the financial year
\n2000-01 and onwards till 15-2-2005, reads as follows:-\n<\/p>\n
       “(15)         fdlh foRrh; o”kZ ls ;kstuk dks fcuk dkj.k crk;s lekIr djus vFkok
\n       ;kstuk dh fu\/kkZfjr lek\/kku \/kujkf’k esa c<~ksRrjh djus vFkok vU; fdlh izdkj dk
\n       la'kks\/ku djus dk vf\/kdkj ek0 O;kikj dj ea=h dks gksxk] fdUrq ftl fnu ls jkT;<\/p><\/blockquote>\n
       ljdkj lek\/kku ;kstuk u ykxw djus dk fu.kZ; ysrh gS ml fnu rd izkjEHk dh xbZ
\n       lafonkvksa ds dk;Z ij rRle; ykxw ;kstuk dk ykHk ml lafonk ds lEcU\/k esa fn;k
\n       tk;sxk vkSj ml fnu ds ckn dh lafonkvksa ls lEcaf\/kr dk;Z ij u;s izkfo\/kku ykxw
\n       gksaxsA **<\/p>\n
      Learned counsel for the petitioner contends that the composition
\namount cannot be enhanced in the mid of the financial year. It could be done
\nonly in the beginning of the financial year. On a plain reading of the
\naforestated clause 15, it is difficult to agree with him. The contention is that
\nthe said clause should be read along with the opening part of clause 15. The
\nopening part of clause 15 provides that in any financial year, without giving
\nany notice, the scheme can be abolished. The said abolition of scheme
\nshould be in the beginning of a financial year. The words ” fdlh foRrh; o”kZ***
\ncannot be read with clause which begins with “vFkok ;kstuk dh fu\/kkZfjr lek\/kku
\n\/kujkf’k esa c<~ksRrjh djus**. Use of words "vFkok** (or) in clause 15 shows that the
\nopening words of clause 15 do relate to the abolition of the scheme in the
\nbeginning of a financial year. The words "relating to beginning of financial
\nyear" cannot be imported in the second clause i.e. the clause which reads
\nafter the word "vFkok** (or). This being so, we do not find any substance in
\nthe writ petition. The petition is devoid of any merit.\n<\/p>\n
      It is, therefore, dismissed, but no order as to costs.\n<\/p>\n
                                                            (Prakash Krishna, J.)<\/p>\n
                                                              (S.C. Nigam, J.)
\nDate:13-1-2010
\nALS
\n 4<\/span>
\n 5<\/span>
\n 6<\/span>
\n 7<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Allahabad High Court S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010 1 Court No. – 37 Case :- WRIT TAX No. – 1039 of 2005 Petitioner :- S.T. Advani & Co Respondent :- State Of U.P. & Others Petitioner Counsel :- S.D. Singh Respondent Counsel :- C.S.C.,A.S.G.I.\/2005\/1324,K.C. Sinha,S.P. Kesharwani […]<\/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":[9,8],"tags":[],"class_list":["post-120082","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"\nS.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010 - Free Judgements of Supreme Court & 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\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2010-01-12T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-09-12T04:28:58+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=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010\",\"datePublished\":\"2010-01-12T18:30:00+00:00\",\"dateModified\":\"2016-09-12T04:28:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010\"},\"wordCount\":1118,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Allahabad High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010\",\"name\":\"S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-01-12T18:30:00+00:00\",\"dateModified\":\"2016-09-12T04:28:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010\"}]},{\"@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":"S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010 - Free Judgements of Supreme Court & 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\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010","og_locale":"en_US","og_type":"article","og_title":"S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-01-12T18:30:00+00:00","article_modified_time":"2016-09-12T04:28:58+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":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010","datePublished":"2010-01-12T18:30:00+00:00","dateModified":"2016-09-12T04:28:58+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010"},"wordCount":1118,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Allahabad High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010","url":"https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010","name":"S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-01-12T18:30:00+00:00","dateModified":"2016-09-12T04:28:58+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/s-t-advani-co-vs-state-of-u-p-others-on-13-january-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"S.T. Advani & Co vs State Of U.P. & Others on 13 January, 2010"}]},{"@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\/120082","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=120082"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/120082\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=120082"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=120082"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=120082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}