{"id":171924,"date":"2010-01-21T00:00:00","date_gmt":"2010-01-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010"},"modified":"2016-02-01T03:50:56","modified_gmt":"2016-01-31T22:20:56","slug":"ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010","title":{"rendered":"M\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, &#8230; on 21 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">M\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, &#8230; on 21 January, 2010<\/div>\n<pre>Court No. - 33\n\nCase :- SALES\/TRADE TAX REVISION No. - 1847 of 2008\n\nPetitioner :- M\/S Mohan Jewelers Pooranpur\nRespondent :- Commissioner, Commercial Tax, Lucknow\nPetitioner Counsel :- Shubham Agarwal\nRespondent Counsel :- C.S.C.\n\nHon'ble Bharati Sapru,J.\n<\/pre>\n<p>Heard learned counsel for the assessee and learned<br \/>\nStanding Counsel for the State.\n<\/p>\n<p>This revision has been filed by the assessee for the<br \/>\nassessment year 2004-05 against the order of the<br \/>\nTribunal dated 2.9.2008. The questions of law<br \/>\nreferred to are hereunder :-\n<\/p>\n<p>(A) Whether the Tribunal was justified in imposing the penalty under Section<br \/>\n13-A(4) of the Act read with Section 48(5) of the VAT Act, which is much<br \/>\nmore than the amount of security demanded from and furnished by the<br \/>\napplicant under Section 13-A(6) Read With Section 48(7) of the VAT Act ?\n<\/p>\n<p>(B) Whether the tribunal was justified in imposing the penalty without<br \/>\nrecording any finding that the jewelry was not recorded in the account book or<br \/>\nwere not traceable to the bonafide dealer, and by relying upon the findings<br \/>\ngiven in the seizure proceedings which are summary in nature and in the teeth<br \/>\nof law declared by this Hon&#8217;ble Court in the case of M\/s. Same Deutz Fahr<br \/>\nIndia (P) Ltd. and Fedders Layad Corporation Ltd. reported in 2005 (27) NTN<br \/>\npage 205 and 295 respectively ?\n<\/p>\n<p>(C) Whether the tribunal was justified in confirming the penalty at such a high<br \/>\nrate in an arbitrary manner, without considering that the notice for<br \/>\nenhancement of penalty was given only for 10% and the first appeal has been<br \/>\nfiled by the applicant and no appeal has been filed by the department ?\n<\/p>\n<p>(D) Whether the tribunal was justified in confirming the penalty upon the<br \/>\napplicant under Section 13-A(4) only on the ground that the bills were not<br \/>\naccompanying the jewelery, though on the date of seiqure itself the statement<br \/>\nwas recorded in which the name and address of the seller was furnished, and<br \/>\nthe carbon copy of the bill was also furnished on the next day of seizure,<br \/>\nwhich is in the teeth of law declared by this Hon&#8217;ble Court in the case of M\/s.<br \/>\nS.K. Enterprises reported in 2008 (3) VSTI page 407 &amp; M\/s Ram Bhajan<br \/>\nSurendra Kumar reported in 2004 STI page 437 ?\n<\/p>\n<p>(E) Whether the penalty can be imposed on the basis of rough paper (Kachha<br \/>\nParcha) which was only used for wrapping the Kada (gold bangle) ?<br \/>\n In these proceedings penalty has been imposed on<br \/>\nthe assessee under Section 13-A(4), although some<br \/>\nrelief has been given to the assessee by the Tribunal<br \/>\nyet the assessee contends that the order of the<br \/>\nTribunal is not justified in view of the perverse<br \/>\nfindings of fact which the Tribunal has recorded<br \/>\nagainst the assessee.\n<\/p>\n<p>The contention of the learned Counsel for the<br \/>\nassessee is that the assessee has lost the papers and<br \/>\nbills in respect of M.P. Jewelers, Meerut. At the<br \/>\ntime of seizure he has not been able to produce the<br \/>\nbills relating to M.P. Jewelers but he states that on<br \/>\nthe same date itself he had disclosed that some part<br \/>\nof the jewelery which was being carried by him<br \/>\nhave been purchased from M.P. Jewelers, after<br \/>\nreceiving notice in the seizure he had given an<br \/>\nexplanation with regard to the lost of bill pertaining<br \/>\nto M.P. Jewelers. This he states is also to be found<br \/>\nin his reply at the initial stage itself.\n<\/p>\n<p>He contends that the Tribunal has wrongly recorded<br \/>\nthat the explanation with regard to M.P. Jewelers<br \/>\nonly came as after thought at the stage when the<br \/>\npenalty proceedings has already been initiated. He<br \/>\nhas argued that, that was not the case he has placed<br \/>\non record the documents and records to show that<br \/>\nhe had placed the photo copy of the bill issued by<br \/>\nM.P. Jewelers at the first stage.\n<\/p>\n<p>He further contends that once he has produced the<br \/>\nphoto copy, which was traceable to a registered<br \/>\ndealer then it was always open to the authority to<br \/>\nverify the said documents.\n<\/p>\n<p>Learned Counsel has argued that in such conditions<br \/>\n it cannot be said that the provisions of Section 13-<br \/>\nA(4) had been violated or that in such a case of<br \/>\npenalty would be justified under the said Section.<br \/>\nHaving heard learned counsels on both sides and<br \/>\nhaving perused the record, I deem it appropriate<br \/>\nthat the matter should be remanded to the Tribunal<br \/>\nto examine as to what was the stage when the<br \/>\nexplanation with regard to M.P. Jewelers and the<br \/>\nphoto copy of the bill had been produced by the<br \/>\nassessee in order to show that he had not violated<br \/>\nthe provisions of Section 13-A(4). The matter is<br \/>\nremanded to the Tribunal for re-examination of this<br \/>\nmatter. The matter on remand may be considered<br \/>\nand decided by the Tribunal within a period of three<br \/>\nmonths from the date of production of a certified<br \/>\ncopy of this order before it. Certified copy of this<br \/>\norder may be produced before the Tribunal within<br \/>\nthree weeks from today. The order passed by the<br \/>\nTribunal shall be kept in abeyance till fresh decision<br \/>\non remand.\n<\/p>\n<p>This Revision is thus, disposed of.\n<\/p>\n<p>Order Date :- 21.1.2010<br \/>\nS.P.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court M\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, &#8230; on 21 January, 2010 Court No. &#8211; 33 Case :- SALES\/TRADE TAX REVISION No. &#8211; 1847 of 2008 Petitioner :- M\/S Mohan Jewelers Pooranpur Respondent :- Commissioner, Commercial Tax, Lucknow Petitioner Counsel :- Shubham Agarwal Respondent Counsel :- C.S.C. Hon&#8217;ble Bharati Sapru,J. Heard [&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":[9,8],"tags":[],"class_list":["post-171924","post","type-post","status-publish","format-standard","hentry","category-allahabad-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>M\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, ... on 21 January, 2010 - 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\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, ... on 21 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010\" \/>\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=\"2010-01-20T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-01-31T22:20:56+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=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, &#8230; on 21 January, 2010\",\"datePublished\":\"2010-01-20T18:30:00+00:00\",\"dateModified\":\"2016-01-31T22:20:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010\"},\"wordCount\":843,\"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\\\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010\",\"name\":\"M\\\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, ... on 21 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-01-20T18:30:00+00:00\",\"dateModified\":\"2016-01-31T22:20:56+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, &#8230; on 21 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":"M\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, ... on 21 January, 2010 - 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\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010","og_locale":"en_US","og_type":"article","og_title":"M\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, ... on 21 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-01-20T18:30:00+00:00","article_modified_time":"2016-01-31T22:20:56+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":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, &#8230; on 21 January, 2010","datePublished":"2010-01-20T18:30:00+00:00","dateModified":"2016-01-31T22:20:56+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010"},"wordCount":843,"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\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010","url":"https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010","name":"M\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, ... on 21 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-01-20T18:30:00+00:00","dateModified":"2016-01-31T22:20:56+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-mohan-jewelers-pooranpur-vs-commissioner-commercial-tax-on-21-january-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S Mohan Jewelers Pooranpur vs Commissioner, Commercial Tax, &#8230; on 21 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\/171924","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=171924"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/171924\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=171924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=171924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=171924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}