{"id":173293,"date":"2006-01-28T00:00:00","date_gmt":"2006-01-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006"},"modified":"2016-10-08T17:49:18","modified_gmt":"2016-10-08T12:19:18","slug":"msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006","title":{"rendered":"Msp Family Jain Trust vs State Of Kerala on 28 January, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Msp Family Jain Trust vs State Of Kerala on 28 January, 2006<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 289 ITR 112 Ker, 2006 (2) KLT 998<\/div>\n<div class=\"doc_author\">Author: C R Nair<\/div>\n<div class=\"doc_bench\">Bench: C R Nair<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>C.N. Ramachandran Nair, J.<\/p>\n<p>1. Petitioner is challenging Exts. P1 and P2 notices proposing to revise AIT assessments for the years 1991-92 to 1993-94 under Section 41 of the AIT Act 1991 on the ground that the same is arbitrary and without jurisdiction. I have heard counsel appearing for the petitioner and Government Pleader.\n<\/p>\n<p>2. Petitioner claimed to be a charitable trust and was granted registration as such under Section 16 of the AIT Act. Even though agricultural holding of the petitioner, namely, coffee plantation, was above 20 hectares, the limit provided for payment of tax at compounded rate, the petitioner was granted the benefit of payment of tax at compounding by virtue of Section 13(7) of the Act, which grants eligibility to charitable trust for payment of tax at compounded rate above 20 hectares. Assessments were originally completed for the years 1991-92 to 1993-94 under Section 13 of the Act accepting the position that petitioner as a charitable trust, was eligible for payment of tax at compounding above 20 hectares. However, the question whether petitioner is a charitable trust or not was pending in appeal before the Supreme Court for earlier years and the Supreme Court in the year 1998 held that petitioner was not a charitable trust as it was formed to promote the interests of a single religious community. Consequent upon the judgment of the Supreme Court the registration granted to the petitioner as a charitable trust was cancelled and the assessing officer issued notices stating that assessments completed at compounded rate for the years 1991-92 to 1993-94 are untenable and therefore he took permission from the Commissioner to reopen assessments under Section 41 of the AIT Act. The Commissioner vide order dated 4.9.2001 issued under Section 41(2) of the Act granted permission to revise the assessments for 1991-921, 1993-94 under Section 41 and the impugned notices are issued under the said provision after getting such sanction.\n<\/p>\n<p>3. Counsel for the petitioner contended that assessments completed under Section 13 cannot be reopened under Section 41 as there is no escapement of income because scheme of payment of tax at compounded rate under Section 13 is based on area of cultivated land and determination of income did not arise. Government Pleader on the other hand contended that Section 41 applies to escapement of income, whether the assessment is made at compounded rate under Section 13 or whether assessment is made under Section 35. I am in agreement with the contention of Government Pleader because Section 13(1) provides for payment of tax at compounded rate which is in lieu of tax payable under other provisions of the Act. In other words. Section 13(1) is an alternate scheme of assessment as eligible assessees are given option to pay tax under the said scheme which is based on cultivated area. Section 13 has an overriding effect over other provisions of the Act, and it is therefore exception to Section 3, namely, the charging Section which provides for collection of tax at the rates provided in the schedule to the Act. So much so. Section 13 acts as a charging Section in lieu of Section 3 of the Act for those who opt for payment of tax under the scheme of compounding. Therefore what is provided under Section 13(1) is determination of tax payable under the Act, though the same does not involve determination of income, is also agricultural income tax payable under the Act. Moreover. Section 14 of the Act makes Section 41 applicable in respect of assessments under Section 13 involving escapement of tax. Therefore proceedings under Section 41(1) can be initiated to assess escaped tax even in respect of assessments at compounded rate under Section 13 of the Act. In the circumstances, the petitioner&#8217;s objection against maintainability of proceedings under Section 41(1) of the Act is overruled. Since limitation is got over by virtue of the order of the Commissioner under Section 41(2) the Assessing Officer is entitled to make assessments under Section 35(2) and (4) read with Section 41(1) of the Act. Even though petitioner has relied on the decisions of this Court in <a href=\"\/doc\/1048632\/\">K. Krishna Bhat v. Agricultural Income Tax Officer<\/a> 1979 KLT 518, Commissioner of Agricultural Income Tax v. Parameswara Bhat 1980 KLT 276 and Cochin Port Trust v. Ernakulam District L.D. &amp; C. Labour Union 1995 (2) KLT 31, I do not find any of the above decisions applies to the facts of the case.\n<\/p>\n<p>Since no other issue is considered or decided in the impugned notices, there is no need for this Court to decide the questions raised by counsel for the petitioner, such as &#8220;status of the assessee, the eligibility for compounding, if assessee is treated as tenants-in-common, etc&#8230;&#8221;. I leave these issues open to be raised by the petitioner before the assessing officer, and assessing officer will consider the same while completing revised assessments. Since the matter is pending for over three years in this Court, assessing officer is directed to complete the assessments for 1991-92 to 1993-94 within two months from the date of production of a copy of this judgment by the petitioner, after considering the objections raised by the petitioner, which the petitioner can raise along with a copy of this judgment without any delay. Accordingly O.P. is disposed of upholding the impugned notices, but with the above directions.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Msp Family Jain Trust vs State Of Kerala on 28 January, 2006 Equivalent citations: 2007 289 ITR 112 Ker, 2006 (2) KLT 998 Author: C R Nair Bench: C R Nair JUDGMENT C.N. Ramachandran Nair, J. 1. Petitioner is challenging Exts. P1 and P2 notices proposing to revise AIT assessments for the [&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-173293","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>Msp Family Jain Trust vs State Of Kerala on 28 January, 2006 - 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\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Msp Family Jain Trust vs State Of Kerala on 28 January, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006\" \/>\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=\"2006-01-27T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-10-08T12:19:18+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\\\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Msp Family Jain Trust vs State Of Kerala on 28 January, 2006\",\"datePublished\":\"2006-01-27T18:30:00+00:00\",\"dateModified\":\"2016-10-08T12:19:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006\"},\"wordCount\":885,\"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\\\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006\",\"name\":\"Msp Family Jain Trust vs State Of Kerala on 28 January, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2006-01-27T18:30:00+00:00\",\"dateModified\":\"2016-10-08T12:19:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Msp Family Jain Trust vs State Of Kerala on 28 January, 2006\"}]},{\"@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":"Msp Family Jain Trust vs State Of Kerala on 28 January, 2006 - 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\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006","og_locale":"en_US","og_type":"article","og_title":"Msp Family Jain Trust vs State Of Kerala on 28 January, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2006-01-27T18:30:00+00:00","article_modified_time":"2016-10-08T12:19:18+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\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Msp Family Jain Trust vs State Of Kerala on 28 January, 2006","datePublished":"2006-01-27T18:30:00+00:00","dateModified":"2016-10-08T12:19:18+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006"},"wordCount":885,"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\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006","url":"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006","name":"Msp Family Jain Trust vs State Of Kerala on 28 January, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2006-01-27T18:30:00+00:00","dateModified":"2016-10-08T12:19:18+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/msp-family-jain-trust-vs-state-of-kerala-on-28-january-2006#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Msp Family Jain Trust vs State Of Kerala on 28 January, 2006"}]},{"@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\/173293","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=173293"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/173293\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=173293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=173293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=173293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}