{"id":172703,"date":"2010-11-15T00:00:00","date_gmt":"2010-11-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010"},"modified":"2019-02-25T09:34:17","modified_gmt":"2019-02-25T04:04:17","slug":"ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010","title":{"rendered":"M\/S.Spml Infra Ltd.(Formerly &#8230; vs The State Of Kerala Represented By on 15 November, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S.Spml Infra Ltd.(Formerly &#8230; vs The State Of Kerala Represented By on 15 November, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 34258 of 2010(F)\n\n\n1. M\/S.SPML INFRA LTD.(FORMERLY KNOWN AS\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE STATE OF KERALA REPRESENTED BY\n                       ...       Respondent\n\n2. COMMERCIAL TAX OFFICER(W.C)O\/O THE\n\n3. COMMERCIAL TAX INSPECTOR,\n\n                For Petitioner  :SMT.K.LATHA\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.K.ABDUL REHIM\n\n Dated :15\/11\/2010\n\n O R D E R\n                  C.K.ABDUL REHIM, J.\n\n               -------------------------------------------\n                 W.P.(C).No.34258 of 2010\n               -------------------------------------------\n\n         Dated this the 15th day of November, 2010\n\n\n                       J U D G M E N T\n<\/pre>\n<p>                       &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\n<\/p>\n<p>            Petitioner is aggrieved by detention of the<\/p>\n<p>transport of goods, effected on the basis of interstate<\/p>\n<p>purchase.     The petitioner is a works contractor<\/p>\n<p>executing works under the project of JBIC for the Kerala<\/p>\n<p>Water Authority. The goods, &#8220;Beam and accessories&#8221;<\/p>\n<p>(Manual Hoist with Geared Trolley on monorail Beam<\/p>\n<p>with accessories) was purchased by the petitioner from<\/p>\n<p>a dealer at Bangalore on the strength of Ext.P1 invoice<\/p>\n<p>on payment of Central Sales Tax Act, at the<\/p>\n<p>concessional   rate      of     2%.           The       transport was<\/p>\n<p>accompanied by the invoice, copy of which is produced<\/p>\n<p>as Ext.P1.   The 3rd respondent had intercepted the<\/p>\n<p>consignment on issuing Ext.P2 notice under Section 47<\/p>\n<p>(2) of the Kerala Value Added Tax Act, 2003 (KVAT Act)<\/p>\n<p>Act, mentioning the reason that the petitioner is not<\/p>\n<p>W.P.(C).34258\/10-F           -2-\n<\/p>\n<p>authorised to purchase the item under concessional rate, as<\/p>\n<p>evidenced from the KVATIS. Hence, suspecting evasion in<\/p>\n<p>payment of tax, security deposit was demanded.<\/p>\n<p>      2.    Heard, learned Government Pleader appearing on<\/p>\n<p>behalf of the respondents.       It is submitted that the<\/p>\n<p>petitioner was not authorised to purchase such an item on<\/p>\n<p>payment of the concessional rate of CST, since the<\/p>\n<p>registration granted does not authorise to deal with any<\/p>\n<p>such item. Therefore the detention was justified and the<\/p>\n<p>insistence for security deposit was reasonable, is the<\/p>\n<p>submission.\n<\/p>\n<p>      3.    Learned counsel for the petitioner, on the other<\/p>\n<p>hand, pointed out that the petitioner is a registered works<\/p>\n<p>contractor and the goods in question is intended for<\/p>\n<p>execution of the work. It is further stated that the Water<\/p>\n<p>Authority is deducting TDS out of contract Bill and at any<\/p>\n<p>rate there could not be any attempt in evasion of payment of<\/p>\n<p>tax due under the KVAT Act.\n<\/p>\n<p>      4.    Question whether there was any attempt in<\/p>\n<p>W.P.(C).34258\/10-F                -3-\n<\/p>\n<p>evasion of payment of tax is a matter to be decided by a<\/p>\n<p>competent authority on finalisation of enquiry. I am of the<\/p>\n<p>view that, considering the fact that the petitioner is a<\/p>\n<p>registered works contractor, the goods can be released<\/p>\n<p>subject to rights of respondents 2 and 3 to request the<\/p>\n<p>Water Authority to detain the amount of security deposit out<\/p>\n<p>of the final contract Bill, till finalisation of the enquiry.<\/p>\n<p>      5.    In the result the writ petition is disposed of<\/p>\n<p>directing the 3rd respondent to release the goods along with<\/p>\n<p>the vehicle detained under Ext.P2 notice subject to the<\/p>\n<p>petitioner furnishing Security Bond in the form prescribed<\/p>\n<p>under the KVAT Rules, without sureties, for the value of<\/p>\n<p>security deposit demanded therein.\n<\/p>\n<p>      6.    It is made clear that the respondent will be at<\/p>\n<p>liberty to request the competent officer under the Kerala<\/p>\n<p>Water Authority to retain the amount to the extent of<\/p>\n<p>security deposit demanded under Ext.P2, from the payment<\/p>\n<p>out of final contract Bill due to the petitioner, pending<\/p>\n<p>disposal of the enquiry proceedings.\n<\/p>\n<p>W.P.(C).34258\/10-F            -4-\n<\/p>\n<\/p>\n<p>      7.    The competent authority under Section 47 of the<\/p>\n<p>KVAT Act is directed to finalise the enquiry at the earliest<\/p>\n<p>possible, after affording an opportunity of hearing to the<\/p>\n<p>petitioner, at any rate, within a period of six weeks from the<\/p>\n<p>date of release of the goods.\n<\/p>\n<\/p>\n<p>                             C.K.ABDUL REHIM, JUDGE.\n<\/p>\n<p>okb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S.Spml Infra Ltd.(Formerly &#8230; vs The State Of Kerala Represented By on 15 November, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 34258 of 2010(F) 1. M\/S.SPML INFRA LTD.(FORMERLY KNOWN AS &#8230; Petitioner Vs 1. THE STATE OF KERALA REPRESENTED BY &#8230; Respondent 2. COMMERCIAL TAX OFFICER(W.C)O\/O THE 3. COMMERCIAL [&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":[8,21],"tags":[],"class_list":["post-172703","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-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.Spml Infra Ltd.(Formerly ... vs The State Of Kerala Represented By on 15 November, 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-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Spml Infra Ltd.(Formerly ... vs The State Of Kerala Represented By on 15 November, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-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=\"2010-11-14T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-02-25T04:04:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S.Spml Infra Ltd.(Formerly &#8230; vs The State Of Kerala Represented By on 15 November, 2010\",\"datePublished\":\"2010-11-14T18:30:00+00:00\",\"dateModified\":\"2019-02-25T04:04:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010\"},\"wordCount\":562,\"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\\\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010\",\"name\":\"M\\\/S.Spml Infra Ltd.(Formerly ... vs The State Of Kerala Represented By on 15 November, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-11-14T18:30:00+00:00\",\"dateModified\":\"2019-02-25T04:04:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S.Spml Infra Ltd.(Formerly &#8230; vs The State Of Kerala Represented By on 15 November, 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.Spml Infra Ltd.(Formerly ... vs The State Of Kerala Represented By on 15 November, 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-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010","og_locale":"en_US","og_type":"article","og_title":"M\/S.Spml Infra Ltd.(Formerly ... vs The State Of Kerala Represented By on 15 November, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-11-14T18:30:00+00:00","article_modified_time":"2019-02-25T04:04:17+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S.Spml Infra Ltd.(Formerly &#8230; vs The State Of Kerala Represented By on 15 November, 2010","datePublished":"2010-11-14T18:30:00+00:00","dateModified":"2019-02-25T04:04:17+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010"},"wordCount":562,"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\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010","url":"https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010","name":"M\/S.Spml Infra Ltd.(Formerly ... vs The State Of Kerala Represented By on 15 November, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-11-14T18:30:00+00:00","dateModified":"2019-02-25T04:04:17+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-spml-infra-ltd-formerly-vs-the-state-of-kerala-represented-by-on-15-november-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S.Spml Infra Ltd.(Formerly &#8230; vs The State Of Kerala Represented By on 15 November, 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\/172703","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=172703"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/172703\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=172703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=172703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=172703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}