{"id":131136,"date":"2011-02-22T00:00:00","date_gmt":"2011-02-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011"},"modified":"2019-02-10T23:51:19","modified_gmt":"2019-02-10T18:21:19","slug":"special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011","title":{"rendered":"Special Civil Application No. &#8230; vs Mr Jitendra Malkan For on 22 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Special Civil Application No. &#8230; vs Mr Jitendra Malkan For on 22 February, 2011<\/div>\n<pre>     IN THE HIGH COURT OF GUJARAT AT AHMEDABAD\n\n\n\n     SPECIAL CIVIL APPLICATION No 10869 of 2004\n\n\n\n\n     For Approval and Signature:\n\n\n\n      HON'BLE MR.JUSTICE D.A.MEHTA Sd\/-\n                    and\n      HON'BLE MS.JUSTICE H.N.DEVANI Sd\/-\n\n\n     ============================================================\n<\/pre>\n<p>    1. Whether Reporters of Local Papers may be allowed      : NO<br \/>\n       to see the judgements?\n<\/p>\n<p>    2. To be referred to the Reporter or not?                  : YES<\/p>\n<p>    3. Whether Their Lordships     wish to see the fair copy   : NO<br \/>\n       of the judgement?\n<\/p>\n<p>    4. Whether this case involves a substantial question       : NO<br \/>\n       of law as to the interpretation of the Constitution<br \/>\n       of India, 1950 of any Order made thereunder?\n<\/p>\n<p>    5. Whether it is to be circulated to the concerned       : NO<br \/>\n       Magistrate\/Magistrates,Judge\/Judges,Tribunal\/Tribunals?\n<\/p>\n<p>     &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<br \/>\n     YEAST ALCO ENZYMES LTD.\n<\/p>\n<p>Versus<br \/>\n     UNION OF INDIA\n<\/p>\n<p>     &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<br \/>\n     Appearance:\n<\/p>\n<p>     1. Special Civil Application No. 10869 of 2004<br \/>\n<span class=\"hidden_text\">          MR BB NAIK for Petitioner No. 1<\/span><br \/>\n          MR JITENDRA MALKAN for Respondent No. 1-3<\/p>\n<p>     &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<blockquote><p>              CORAM : HON&#8217;BLE MR.JUSTICE D.A.MEHTA<br \/>\n                                 and<br \/>\n                      HON&#8217;BLE MS.JUSTICE H.N.DEVANI<\/p>\n<p>     Date of decision: 11\/03\/2005<\/p>\n<p>ORAL JUDGEMENT<br \/>\n               (Per : HON&#8217;BLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>1This petition    under   Article   226    of  the<br \/>\nConstitution of India is filed challenging order dated<br \/>\n26th November, 1998 passed by the Assistant Commissioner<br \/>\nof Central Excise, Bhavnagar &#8211; respondent No.3, order<br \/>\ndated 27th December, 2000 passed by the Commissioner<br \/>\n(Appeals) and order dated 8th January,2004 passed by the<br \/>\nCustoms Excise and Service Tax Appellate Tribunal.   The<br \/>\nfollowing substantial reliefs are prayed :\n<\/p><\/blockquote>\n<p> &#8220;14.In the premises aforesaid, the petitioner<br \/>\n        prays as under :\n<\/p>\n<p>(A) Your   Lordships may be pleased to admit<br \/>\n                 the present petition;\n<\/p>\n<p> (B) Your Lordships may be pleased to issue a<br \/>\n                writ of mandamus or a writ in the nature<br \/>\n                of mandamus or a writ in the nature of<br \/>\n                mandamus or any other appropriate writ,<br \/>\n                order, direction or declaration declaring<br \/>\n                that Rule 57G(5) of the Central Excise<br \/>\n                Rules,    1944    are    ultravires   the<br \/>\n                Constitution of India;\n<\/p>\n<p>(C) Your Lordships may be pleased to issue a<br \/>\n                writ of mandamus or a writ in the nature<br \/>\n                of mandamus or any other appropriate<br \/>\n                writ, order or direction quashing and<br \/>\n                setting aside the order dated 26.11.1998<br \/>\n                passed by the Assistant Commissioner of<br \/>\n                Central Excise, Bhavnagar,    respondent<br \/>\n                No.3 (Annexure &#8220;E&#8221;), the order dated<br \/>\n                27.12.2000 passed by the Commissioner<br \/>\n                (Appeals) (Annexure &#8220;F&#8221;), and the order<br \/>\n                dated 8.1.2004 passed by the Customs,<br \/>\n                Excise   &amp;   Gold   (Control)  Appellate<br \/>\n                Tribunal, (Annexure &#8220;G&#8221;);\n<\/p>\n<p> (D) Pending the hearing and final disposal of<br \/>\n                the petition, this Honourable Court may<br \/>\n                be   pleased to stay and suspend the<br \/>\n                operation, implementation, execution and<br \/>\n                enforcement of the order dated 26.11.1998<br \/>\n                passed by the Assistant Commissioner of<br \/>\n                Central Excise, Bhavnagar,     respondent<br \/>\n                No.3 (Annexure &#8220;E&#8221;), the order dated<br \/>\n                27.12.2000 passed by the Commissioner<br \/>\n                (Appeals) (Annexure &#8220;F&#8221;) and the order<br \/>\n                dated 8.1.2004 passed by the Customs,<br \/>\n                 Excise   &amp;   Gold   (Control)   Appellate<br \/>\n                Tribunal, (Annexure &#8220;G&#8221;)&#8221;;\n<\/p>\n<p>2The petitioner, a limited company is engaged in<br \/>\nmanufacturing of excisable goods falling under Chapter<br \/>\nHeading No.2204.00 and 3823.00 to the Schedule of the<br \/>\nCentral Excise   Tariff   Act,1985.      The   petitioner<br \/>\nmanufactures Ethyl Alcohol (denatured) and Ethyl Alcohol<br \/>\n(not-denatured), commonly known as &#8220;Rectified Spirit&#8221;.<br \/>\nThat Ethyl Alcohol (not-denatured) is chargeable to &#8216;nil&#8217;<br \/>\nrate of excise duty while Ethyl Alcohol (denatured)<br \/>\nattracts duty at the prevailing tariff rates.         The<br \/>\npetitioner exports Ethyl Alcohol (not-denatured). It is<br \/>\nthe case of the petitioner that it is entitled to Modvat<br \/>\nCredit under the Central Excise Rules,1944 (the Rules).\n<\/p>\n<p>3On 3rd February,1997 the petitioner informed the<br \/>\nRange Superintendent of Central Excise, Sihor , having<br \/>\njurisdicition over the petitioner, that the petitioner<br \/>\nshall be maintaining separate account and inventory for<br \/>\nmanufacture and sale of Ethyl Alcohol (not-denatured)<br \/>\nmeant only for export sale and shall not avail of modvat<br \/>\ncredit benefit on molasses, which is used as inputs in<br \/>\nthe manufacturing process.     It appears that on 31st<br \/>\nMarch,1997 3,10,498 litres of finished products meant for<br \/>\nexport were in stock. According to the petitioner out of<br \/>\nthe aforesaid goods it was constrained to sell 1,10,498<br \/>\nlitres in the local market as special denatured spirit<br \/>\nand   the   petitioner paid excise duty amounting to<br \/>\nRs.2,59,641\/-. On 14th June,1997 the petitioner wrote to<br \/>\nthe Range Superintendent intimating that it would like to<br \/>\navail of modvat credit on 482 MTs of molasses, worked out<br \/>\non pro-rata basis having been consumed in manufacture of<br \/>\n1,10,498 litres of Ethyl Alcohol (not-denatured) sold in<br \/>\nthe local market. This quantity of 482 MTs of molasses<br \/>\nhad   borne   duty   to    the extent of Rs.2,41,365\/-.<br \/>\nThereafter the aforesaid intimation was followed up by<br \/>\nletter dated 12th December,1997 and on 13th December,1997<br \/>\nthe petitioner took modvat credit by making entry in RG23<br \/>\nPart-II to the extent of Rs.2,41,365\/-.\n<\/p>\n<p>4On 1st July,1998 a show cause notice came to be<br \/>\nissued to the petitioner to explain as to why the modvat<br \/>\ncredit of Rs.2,41,365\/- should not be disallowed as the<br \/>\nsame was in contravention of Rule 57G and 57CC of the<br \/>\nRules.   Ultimately, after considering the explanation<br \/>\ntendered by the petitioner, on       26th   November,1998<br \/>\nrespondent   No.3   passed   an order-in-original after<br \/>\nadjudication disallowing modvat credit and also imposing<br \/>\npenalty of Rs.25,000\/- under Rule 173Q(1) of the Rules.<br \/>\n The petitioner filed an appeal before the Commissioner<br \/>\n(Appeals) which came to be dismissed by order dated 27th<br \/>\nDecember,2000. The Second Appeal moved by the petitioner<br \/>\nbefore the Tribunal also came to be dismissed by order<br \/>\ndated 8th January,2004.     It is in the backdrop of the<br \/>\naforesaid facts that the present petition has been moved.\n<\/p>\n<p>5Mr.B.B.Nayak,   learned   Advocate appearing on<br \/>\nbehalf of the petitioner has principally challenged the<br \/>\naction of the respondent authorities on the ground that<br \/>\nsub-rule(5) of Rule 57G of the Rules is ultravires the<br \/>\nprovision i.e.    Rule 57G of the Rules (though in the<br \/>\nprayer it is stated to be ultravires the Constitution of<br \/>\nIndia).   It was submitted by Mr.Nayak that time limit of<br \/>\nsix months imposed by sub-rule (5) of Rule 57G of the<br \/>\nRules is arbitrary and has no rational nexus with the<br \/>\nobject sought to be achieved by Rule 57G of the Rules.<br \/>\nThat the said sub-rule stipulates that a manufacturer is<br \/>\nnot entitled to take credit after six months of the date<br \/>\nof issue of any document specified in sub-rule (3), but<br \/>\naccording to Mr.Nayak this limitation of period of six<br \/>\nmonths cannot be applied in all cases and in all<br \/>\ncircumstances.   Elaborating   on   the   submission   he<br \/>\ncontended that in a given case the manufacturer may be<br \/>\nplaced in a situation whereunder due to circumstances<br \/>\nbeyond the control of the manufacturer he cannot avail of<br \/>\nthe credit within a period of six months . Hence, either<br \/>\nthe said sub-rule providing for a period of six months<br \/>\nshould be struck down or should be read down by reading<br \/>\npower to condone the delay as being available to the<br \/>\nrevenue authorities.\n<\/p>\n<p>Alternatively it was pleaded that declaration<br \/>\nhaving been filed on 14th June,1997 and the petitioner<br \/>\nhaving availed of credit on 13th December,1997 it was<br \/>\nrequired to be held that the petitioner had complied with<br \/>\nthe statutory condition of availing of credit within a<br \/>\nperiod of six months.\n<\/p>\n<p>He, therefore, urged that in a case like the<br \/>\npresent one where the petitioner was forced to sell a<br \/>\npart of the manufactured product in the local market due<br \/>\nto non availability of the export market should not<br \/>\nresult in a situation whereby the petitioner is visited<br \/>\nwith penalty.   In the circumstances, it was pleaded that<br \/>\nsub-rule(5) of Rule 57G of the Rules be held to be<br \/>\nultravires and be declared to be so, and consequently<br \/>\nquash the impugned orders.\n<\/p>\n<p>6As already noticed respondent No.3 had passed an<br \/>\norder-in-original on 26th November,1998; the Commissioner<br \/>\n (Appeals) had passed the order on 27th December,2000 and<br \/>\nthe Tribunal passed the order on 8th January,2004. The<br \/>\npetition has been presented only on 27th August,2004.<br \/>\nTherefore,   it is apparent that the petitioner had<br \/>\nchallenged the order-in-original by exercising its right<br \/>\nof appeal under the statute and having failed in the<br \/>\nsuccessive appeals, the challenge as to vires of the rule<br \/>\nhas been raised.     This conduct of     the   petitioner<br \/>\nindicates that the challenge is an afterthought. Be that<br \/>\nas it may. Having heard the learned Counsel the petition<br \/>\nis rejected on merits for the following reasons.\n<\/p>\n<p>7It is an accepted position that        prior   to<br \/>\ninsertion of Rule 57G, with special reference to sub-rule<br \/>\n(5) powers to condone delay were available with the<br \/>\nAssistant Commissioner by recording reasons.   This very<br \/>\nfact   would   indicate that legislature has taken a<br \/>\nconscious decision while framing the present rule that<br \/>\nsuch power which was available with the authority shall<br \/>\nnot now be available. In the circumstances, it is not<br \/>\npossible to state that sub-rule (5) which prescribes the<br \/>\ntime limit is absolute in terms and is bad in law because<br \/>\nthere is no power with the authority to condone any delay<br \/>\nin availing of the modvat credit.\n<\/p>\n<p>8Rule 57G(1) on a plain reading indicates that in<br \/>\nnormal   circumstances a manufacturer is required to<br \/>\ndetermine prior to commencement of manufacturing process<br \/>\nthat the inputs intended to be used in the final product<br \/>\nare duty paid inputs and the manufacturer intends to take<br \/>\ncredit of such duty. Sub-rule (2) of Rule 57G of the<br \/>\nRules requires a manufacturer to take credit of the duty<br \/>\npaid on inputs after obtaining an acknowledgment of<br \/>\nhaving filed a declaration under sub-rule (1) of such<br \/>\nintention. Of course under sub-rule (9) an Assistant<br \/>\nCommissioner is empowered to condone the delay in filing<br \/>\nof such declaration and allow the manufacturer to take<br \/>\ncredit of duty already paid on the inputs, subject to the<br \/>\nprovisions of sub-rule (10) and for the reasons to be<br \/>\nrecorded in writing. Therefore, on a plain reading it is<br \/>\napparent that the rule making authority has envisaged a<br \/>\nsituation wherein making of declaration may be delayed<br \/>\nbut even this power to condone delay is circumscribed by<br \/>\nsub-rule (10) wherein one of the conditions for exercise<br \/>\nof such power of condonation requires that the same has<br \/>\nto be exercised after ensuring that the inputs were<br \/>\nreceived in the factory within a period of six months<br \/>\nfrom the date of filing of such declaration. Thus, in<br \/>\neffect when sub-rules (9) and (10) are read together they<br \/>\ncomplement the scheme envisaged by sub-rule (5).    Under<br \/>\nsub-rule (5) a manufacturer cannot avail of credit on<br \/>\n duty paid inputs after six months of the date of issue of<br \/>\nany document specified in sub-rule (3).   Under sub-rule<br \/>\n(3) various documents under cover of which the inputs are<br \/>\nreceived in the factory are mentioned. The legislative<br \/>\nintent is very clear i.e.   to verify that the inputs<br \/>\nreceived, which are supposed to be duty paid, are covered<br \/>\nby a particular document.      In other words within that<br \/>\nperiod of six months the revenue        authorities   can<br \/>\nbacktrack and cross check the supplier and the factum of<br \/>\nthe input having actually borne duty.\n<\/p>\n<p>9In the result, on an overall reading of the<br \/>\nscheme which is postulated by rule 57G of the Rules it is<br \/>\nnot possible to accept the contention raised on behalf of<br \/>\nthe petitioner.    There is nothing arbitrary about the<br \/>\ntime limit fixed by sub-rule (5) of Rule 57G of the Rules<br \/>\nand it is not possible to hold that the same is<br \/>\nultravires the Act, or the object sought to be achieved<br \/>\nby the provison, or the Constitution of India.\n<\/p>\n<p>10.In the result, the petition is rejected.  Notice<br \/>\ndischarged. There shall be no order as to costs.\n<\/p>\n<p>(D.A.Mehta, J)<\/p>\n<p>(H.N.Devani, J)<br \/>\nm.m.bhatt\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Special Civil Application No. &#8230; vs Mr Jitendra Malkan For on 22 February, 2011 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No 10869 of 2004 For Approval and Signature: HON&#8217;BLE MR.JUSTICE D.A.MEHTA Sd\/- and HON&#8217;BLE MS.JUSTICE H.N.DEVANI Sd\/- ============================================================ 1. Whether Reporters of Local Papers may be allowed [&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-131136","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>Special Civil Application No. ... vs Mr Jitendra Malkan For on 22 February, 2011 - 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\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Special Civil Application No. ... vs Mr Jitendra Malkan For on 22 February, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011\" \/>\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=\"2011-02-21T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-02-10T18:21:19+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=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Special Civil Application No. &#8230; vs Mr Jitendra Malkan For on 22 February, 2011\",\"datePublished\":\"2011-02-21T18:30:00+00:00\",\"dateModified\":\"2019-02-10T18:21:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011\"},\"wordCount\":1853,\"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\\\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011\",\"name\":\"Special Civil Application No. ... vs Mr Jitendra Malkan For on 22 February, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2011-02-21T18:30:00+00:00\",\"dateModified\":\"2019-02-10T18:21:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Special Civil Application No. &#8230; vs Mr Jitendra Malkan For on 22 February, 2011\"}]},{\"@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":"Special Civil Application No. ... vs Mr Jitendra Malkan For on 22 February, 2011 - 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\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011","og_locale":"en_US","og_type":"article","og_title":"Special Civil Application No. ... vs Mr Jitendra Malkan For on 22 February, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2011-02-21T18:30:00+00:00","article_modified_time":"2019-02-10T18:21:19+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":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Special Civil Application No. &#8230; vs Mr Jitendra Malkan For on 22 February, 2011","datePublished":"2011-02-21T18:30:00+00:00","dateModified":"2019-02-10T18:21:19+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011"},"wordCount":1853,"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\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011","url":"https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011","name":"Special Civil Application No. ... vs Mr Jitendra Malkan For on 22 February, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2011-02-21T18:30:00+00:00","dateModified":"2019-02-10T18:21:19+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/special-civil-application-no-vs-mr-jitendra-malkan-for-on-22-february-2011#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Special Civil Application No. &#8230; vs Mr Jitendra Malkan For on 22 February, 2011"}]},{"@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\/131136","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=131136"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/131136\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=131136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=131136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=131136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}