{"id":163957,"date":"2009-03-25T00:00:00","date_gmt":"2009-03-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2"},"modified":"2014-01-30T17:58:03","modified_gmt":"2014-01-30T12:28:03","slug":"p-aboobacker-vs-the-commissioner-on-25-march-2009-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2","title":{"rendered":"P. Aboobacker vs The Commissioner on 25 March, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
P. Aboobacker vs The Commissioner on 25 March, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Appl..No. 11 of 2008()\n\n\n1. P. ABOOBACKER,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMISSIONER,\n                       ...       Respondent\n\n                For Petitioner  :SRI.SHAJI P.CHALY\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice K.SURENDRA MOHAN\n\n Dated :25\/03\/2009\n\n O R D E R\n                   C .N. RAMACHANDRAN NAIR &\n                      K. SURENDRA MOHAN, JJ.\n                  --------------------------------------------\n                        S.T. A. No. 11 OF 2008 &\n                      W.P.C. No. 26807 OF 2008\n                  --------------------------------------------\n                 Dated this the 25th day of March, 2009\n\n                               JUDGMENT\n<\/pre>\n
Ramachandran Nair,J.\n<\/p>\n<\/p>\n
      The connected Sales Tax Appeal and Writ Petition arise from the<\/p>\n
common orders of the Commissioner of Commercial Taxes dismissing<\/p>\n
the second revision filed by the appellant\/petitioner against penalty<\/p>\n
order and revising a remand order issued by the Deputy Commissioner<\/p>\n
in first revision against the very same penalty order. We have heard<\/p>\n
Sri. S.P. Chaly appearing for the appellant\/petitioner and Government<\/p>\n
Pleader for the respondents.\n<\/p>\n
      2. The main grievance of the assessee is that the Commissioner<\/p>\n
had no jurisdiction to interfere with a remand order issued by the<\/p>\n
Deputy Commissioner in exercise of revisional power under Section<\/p>\n
45A(3) of the KGST Act. According to him the Commissioner is<\/p>\n
entitled to interfere with only “orders prejudicial to the interests of the<\/p>\n
revenue” as referred to in Section 37 of the Act and an order of remand<\/p>\n
                                     2<\/span><\/p>\n
in first revision by the Deputy Commissioner is not an order prejudicial<\/p>\n
to the interests of the revenue. Counsel also relied on the decision of<\/p>\n
this Court in BISMILLAH TRADING CO. V. INTELLIGENCE<\/p>\n
OFFICER, AIT & ST,<\/a> (2000) 2 KLT 73 and the decision of the<\/p>\n
Supreme Court in M\/S. MALABAR INDUSTRIAL CO. LTD. V.<\/p>\n
C.I.T., KERALA STATE, JT 2000 (2) SC 15. Government Pleader on<\/p>\n
the other hand relied on the Full Bench decision of this Court in ST<\/p>\n
Rev. 133 of 2006 whereunder this Court has explained the scope of<\/p>\n
“orders prejudicial to the interests of the revenue”. The facts that led to<\/p>\n
the penalty on the assessee in this case are the following.<\/p>\n
      3. A truck transporting a load of rubber from Kerala to Tamil<\/p>\n
Nadu without sales tax records was seized alleging attempt to<\/p>\n
smuggling of goods under Section 30C of the Act. The driver of the<\/p>\n
truck gave a statement that the rubber so transported belonged to the<\/p>\n
assessee herein and that he had occasion to transport five loads of tread<\/p>\n
rubber for the very same assessee in the very same truck outside<\/p>\n
Kerala, and that one such truck load was seized by the Karnataka Sales<\/p>\n
Tax Authorities and they imposed fine of above Rs. 19,000\/-. Based on<\/p>\n
the information furnished by the driver, the Deputy Commissioner<\/p>\n
                                     3<\/span><\/p>\n
authorised a search in the premises of the assessee which led to<\/p>\n
recovery of business slips, note books, bill books, etc. On analysing<\/p>\n
the entries in these records, the Intelligence Officer of sales tax noticed<\/p>\n
that the driver’s statement pertaining to purchase and transport of<\/p>\n
rubber by the assessee outside Kerala was corroborated and<\/p>\n
established. Based on the records obtained on search, penalty was<\/p>\n
proposed on the assessee. The assessee’s case is that even though the<\/p>\n
assessee was heard both in the smuggling case booked at the time of<\/p>\n
seizure of the truck and in the penalty proceedings, he was not given an<\/p>\n
opportunity to cross-examine the driver. Counsel highlighted before us<\/p>\n
the violation of natural justice inasmuch as the assessee was not given<\/p>\n
an opportunity to cross-examine the driver. He has also relied on the<\/p>\n
decision of this Court in JOSE V. ADDL. SALES TAX OFFICER,<\/a><\/p>\n
(1993) 1 KLT 401 and contended that denial of opportunity to cross-<\/p>\n
examine affects the validity of the proceedings. Government Pleader<\/p>\n
on the other hand contended that the assessee has not been prejudiced<\/p>\n
in this case because the penalty is levied not based on the driver’s<\/p>\n
statement, but based on the records pertaining to unaccounted business<\/p>\n
transactions seized from the assessee’s business premises.<\/p>\n
                                    4<\/span><\/p>\n
      4.     We are in complete agreement with the argument of<\/p>\n
Government Pleader because the driver’s statement constituted an<\/p>\n
information which triggered a search in the assessee’s business<\/p>\n
premises leading to recovery of business slips, two bill books and note<\/p>\n
book containing details of quantity of rubber purchased and sold and<\/p>\n
the release thereof.     Search was conducted in the presence of the<\/p>\n
assessee and he has signed the shop inspection report. Since the search<\/p>\n
and recovery of records from the business premises of the assessee are<\/p>\n
not questioned it was for the assessee to explain the nature of business<\/p>\n
transactions entered in the search records which admittedly the assessee<\/p>\n
did not explain as anything unrelated to the business carried by him.<\/p>\n
In the first place we do not find any violation of natural justice<\/p>\n
affecting the assessee because so long as the department has not relied<\/p>\n
on the driver’s statement for the purpose of levy of penalty, denial of<\/p>\n
opportunity to cross-examine the driver does not affect the validity of<\/p>\n
the proceedings. The only remaining question to be considered is<\/p>\n
whether the Commissioner was justified in interfering with the orders<\/p>\n
of the first revisional authority.\n<\/p>\n
      5.    Section 37(1) authorises Commissioner to interfere with<\/p>\n
                                      5<\/span><\/p>\n
orders passed by the lower authorities which, in his opinion, are<\/p>\n
prejudicial to the revenue. This is a case where the order interfered<\/p>\n
with is the first revisional order issued by the Deputy Commissioner<\/p>\n
under Section 45A(3) of the Act on revisions filed against penalty<\/p>\n
orders.    We have already found that penalty orders are based on<\/p>\n
evidence collected from the business premises of the assessee and the<\/p>\n
lack of opportunity to cross-examine the driver of the vehicle who gave<\/p>\n
statement about the involvement of the assessee did not affect the<\/p>\n
validity of the proceedings. In fact the Deputy Commissioner accepted<\/p>\n
the argument of the assessee about violation of natural justice and<\/p>\n
consequently set aside the penalty orders with direction to redo the<\/p>\n
same. We are unable to accept the contention of counsel for the<\/p>\n
assessee that the order issued by the Deputy Commissioner remanding<\/p>\n
the case is not an order prejudicial to the revenue. In fact an open<\/p>\n
remand by itself is prejudicial to the revenue because the assessing<\/p>\n
officer is free to restore the original order. We are of the view that it is<\/p>\n
open to the Commissioner to examine whether the first part of the order<\/p>\n
setting aside the penalty order is prejudicial to the interests of the<\/p>\n
revenue and if it is so, he is free to interfere with such order, if the<\/p>\n
                                     6<\/span><\/p>\n
grounds on which the order is set aside by the first revisional authority<\/p>\n
are not tenable. In fact a penalty order serves the interests of the<\/p>\n
revenue because so long as it is not interfered with penalty levied will<\/p>\n
be recoverable as revenue due to the State. Once this order is set aside<\/p>\n
the demand raised by the State goes and therefore such an order is<\/p>\n
prejudicial to the interests of the revenue. It is immaterial whether the<\/p>\n
subsequent order is a remand to reconsider the matter or not. So much<\/p>\n
so an order remanding the matter after setting aside the penalty order is<\/p>\n
an order prejudicial to the interests of the revenue and if such an order<\/p>\n
is not based on tenable reasons, the higher authority namely the<\/p>\n
Commissioner is entitled to interfere with such order. In this case we<\/p>\n
have already found that the alleged violation of natural justice has not<\/p>\n
caused prejudice to the assessee which is the view taken by the<\/p>\n
Commissioner as well, in his order issued under Section 37 of the Act.<\/p>\n
We therefore uphold the order issued by the Commissioner rejecting<\/p>\n
the revision filed by the assessee and restoring the penalty order under<\/p>\n
Section 37 after setting aside the order of the first revisional authority.<\/p>\n
      6. Counsel for the assessee contended that the Commissioner<\/p>\n
has not considered the assessee’s request for reduction of penalty. We<\/p>\n
                                   7<\/span><\/p>\n
find some force in this contention because for both the years, maximum<\/p>\n
penalty is imposed and there is nothing to indicate that assessee was<\/p>\n
involved in any offences previously. Besides this it is seen that at least<\/p>\n
in respect of one truck load of rubber transported outside Kerala, the<\/p>\n
assessee had to pay penalty in the State of Kernataka. Taking all these<\/p>\n
into account, we reduce the penalty to equal amount of tax for both the<\/p>\n
years.  In other words, the      penalty will stand reduced by half.<\/p>\n
However, reduction is granted by us on further condition that assessee<\/p>\n
will make payment within one month from today.\n<\/p>\n
       Both STA and WP are disposed of as above.\n<\/p>\n<\/p>\n
                                     (C.N.RAMACHANDRAN NAIR)
\n                                                     Judge.\n<\/p>\n
                                         (K. SURENDRA MOHAN)
\n                                                     Judge.\n<\/p>\n
kk<\/p>\n
8<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court P. Aboobacker vs The Commissioner on 25 March, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Appl..No. 11 of 2008() 1. P. ABOOBACKER, … Petitioner Vs 1. THE COMMISSIONER, … Respondent For Petitioner :SRI.SHAJI P.CHALY For Respondent : No Appearance The Hon’ble MR. Justice C.N.RAMACHANDRAN NAIR The Hon’ble MR. Justice K.SURENDRA […]<\/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":[8,21],"tags":[],"class_list":["post-163957","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nP. Aboobacker vs The Commissioner on 25 March, 2009 - 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\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P. Aboobacker vs The Commissioner on 25 March, 2009 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2\" \/>\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=\"2009-03-24T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2014-01-30T12:28:03+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=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"P. Aboobacker vs The Commissioner on 25 March, 2009\",\"datePublished\":\"2009-03-24T18:30:00+00:00\",\"dateModified\":\"2014-01-30T12:28:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2\"},\"wordCount\":1366,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Kerala High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2\",\"name\":\"P. Aboobacker vs The Commissioner on 25 March, 2009 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2009-03-24T18:30:00+00:00\",\"dateModified\":\"2014-01-30T12:28:03+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"P. Aboobacker vs The Commissioner on 25 March, 2009\"}]},{\"@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":"P. Aboobacker vs The Commissioner on 25 March, 2009 - 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\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2","og_locale":"en_US","og_type":"article","og_title":"P. Aboobacker vs The Commissioner on 25 March, 2009 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2009-03-24T18:30:00+00:00","article_modified_time":"2014-01-30T12:28:03+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":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"P. Aboobacker vs The Commissioner on 25 March, 2009","datePublished":"2009-03-24T18:30:00+00:00","dateModified":"2014-01-30T12:28:03+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2"},"wordCount":1366,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Kerala High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2","url":"https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2","name":"P. Aboobacker vs The Commissioner on 25 March, 2009 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2009-03-24T18:30:00+00:00","dateModified":"2014-01-30T12:28:03+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/p-aboobacker-vs-the-commissioner-on-25-march-2009-2#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"P. Aboobacker vs The Commissioner on 25 March, 2009"}]},{"@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\/163957","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=163957"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/163957\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=163957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=163957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=163957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}