{"id":235724,"date":"2009-01-20T00:00:00","date_gmt":"2009-01-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009"},"modified":"2019-02-15T09:36:58","modified_gmt":"2019-02-15T04:06:58","slug":"commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009","title":{"rendered":"Commissioner Of Wealth Tax vs Shri Amarinder &#8230; on 20 January, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Wealth Tax vs Shri Amarinder &#8230; on 20 January, 2009<\/div>\n<pre>WTR No. 7 of 1998                       1\n\n           IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                        CHANDIGARH.\n\n                           WTR No. 7 of 1998\n                           Date of decision 20.1.2009\n\n\nCommissioner of Wealth Tax, Patiala                         ...Petitioner\n\n                           Versus\n\nShri Amarinder Singh(individual)                     ... Respondents\n\nCORAM:        HON'BLE MR. JUSTICE M.M. KUMAR\n              HON'BLE MR. JUSTICE H.S. BHALLA\n\nPresent:      Ms. Urvashi Dhugga ,Advocate for the revenue.\n\n1. Whether Reporters of local papers may be allowed to see the judgement ?\n2. To be referred to the Reporter or not ?\n3. Whether the judgement should be reported in the Digest ?\n\nM.M.KUMAR, J.\n<\/pre>\n<p>              At the instance of the Revenue the Income Tax Appellate<\/p>\n<p>Tribunal, Chandigarh Bench (Chandigarh) (for brevity &#8216;the Tribunal&#8217;) has<\/p>\n<p>referred the following question of law for adjudication which is stated to<\/p>\n<p>have emerged out of its order dated 5.9.1997 rendered in WTA No. 270\/92<\/p>\n<p>in respect of assessment year 1985-86:\n<\/p>\n<blockquote><p>              &#8221; Whether on the facts and in the circumstances of the case the<\/p>\n<p>              ITAT was right in law in holding          3\/4th   of the value of<\/p>\n<p>              properties consisting of agricultural land at Chail and New<\/p>\n<p>              Moti Bagh Palace, Patiala, was assessable in the hands of the<\/p>\n<p>              HUF and 1\/4th in the hands of legal heir and that nothing was<\/p>\n<p>              assessable in the hands of the assessee as &#8216;individual&#8217; ?&#8221;<\/p><\/blockquote>\n<p>           At the outset learned counsel for the revenue has pointed out that<\/p>\n<p>same question of law in respect of the same assessee has arisen before this<\/p>\n<p>Court in WTA No.5 of 2001 which has been decided on 24.8.2004. The<br \/>\n<span class=\"hidden_text\"> WTR No. 7 of 1998                      2<\/span><\/p>\n<p>afore-mentioned appeal has been preferred against the order of the Income<\/p>\n<p>Tax Appellate Tribunal, Chandigarh Bench, Chandigarh passed in WTA<\/p>\n<p>No. 109\/Chandi\/94.\n<\/p>\n<p>               The basic dispute in this matter is about the nature of the<\/p>\n<p>property held by Maharaja Yadvindra Singh father of the present assessee<\/p>\n<p>Amarinder Singh and his right to alienate the same. The dispute had arisen<\/p>\n<p>for the first time in gift tax assessment of late Maharaja Yadvindra Singh for<\/p>\n<p>the assessment year 1971-72. The matter came up before the Tribunal in<\/p>\n<p>GTA Nos. 19 and 20 of 1979 which were decided on 25.10.1982. The<\/p>\n<p>Tribunal had held that the immovable property of Maharaja Yadvindra<\/p>\n<p>Singh and the Privy Purse received by him formed part of impartible estate<\/p>\n<p>inherited by him and thus belonged to his Hindu Undivided Family and that<\/p>\n<p>alienations made by him out of the said property were either invalid or in<\/p>\n<p>the nature of family arrangement not attracting any Gift Tax. The matter<\/p>\n<p>travelled to this Court and in GTR No. 1 of 1983 decided on 20.5.2004 the<\/p>\n<p>view of the Tribunal was upheld by holding that the immoveable property<\/p>\n<p>of Maharaja Yadindra singh form part of the impartible estate inherited by<\/p>\n<p>him and belong to his Hindu Undivided family. It was further held that<\/p>\n<p>since the impartible estate had continued to exist even after the coming into<\/p>\n<p>force of the Hindu Succession Act, 1956. Maharaja Yadvindra Singh, the<\/p>\n<p>holder had absolute power to alienate the said property as none of the<\/p>\n<p>members of the Hindu Undivided Family had either right to claim partition<\/p>\n<p>or the right to restrain alienations made by him at the stage of partition. This<\/p>\n<p>Court further held that the privy Purse did not form part of the impartible<\/p>\n<p>estate and thus was the individual property of Late Maharaja Yadvindra<\/p>\n<p>Singh. The matter was remanded to the Tribunal for fresh adjudication in<br \/>\n<span class=\"hidden_text\"> WTR No. 7 of 1998                     3<\/span><\/p>\n<p>the light of these findings.\n<\/p>\n<p>             In view of the above, the issue raised in this appeal also needs<\/p>\n<p>to be decided afresh in the light of the findings contained in the order dated<\/p>\n<p>20.5.2004 recorded in GTR No. 1 of 1983. Respectfully following the view<\/p>\n<p>taken in WTA No.5 of 2001 we set aside the order of the Tribunal and<\/p>\n<p>remand the matter back to it for fresh adjudication in the light of the<\/p>\n<p>aforesaid observations. The question of law is accordingly decided against<\/p>\n<p>the revenue and in favour of the assessee.<\/p>\n<pre>\n\n\n\n                                             (M.M.Kumar)\n                                               Judge\n\n\n\n                                             (H.S. Bhalla )\n 20.1.2009                                          Judge\n\nokg\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Wealth Tax vs Shri Amarinder &#8230; on 20 January, 2009 WTR No. 7 of 1998 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. WTR No. 7 of 1998 Date of decision 20.1.2009 Commissioner of Wealth Tax, Patiala &#8230;Petitioner Versus Shri Amarinder Singh(individual) &#8230; Respondents CORAM: HON&#8217;BLE MR. [&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":[8,28],"tags":[],"class_list":["post-235724","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Wealth Tax vs Shri Amarinder ... on 20 January, 2009 - 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\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Wealth Tax vs Shri Amarinder ... on 20 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009\" \/>\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=\"2009-01-19T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-02-15T04:06:58+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\\\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Commissioner Of Wealth Tax vs Shri Amarinder &#8230; on 20 January, 2009\",\"datePublished\":\"2009-01-19T18:30:00+00:00\",\"dateModified\":\"2019-02-15T04:06:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009\"},\"wordCount\":570,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Punjab-Haryana High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009\",\"name\":\"Commissioner Of Wealth Tax vs Shri Amarinder ... on 20 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2009-01-19T18:30:00+00:00\",\"dateModified\":\"2019-02-15T04:06:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Commissioner Of Wealth Tax vs Shri Amarinder &#8230; on 20 January, 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":"Commissioner Of Wealth Tax vs Shri Amarinder ... on 20 January, 2009 - 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\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009","og_locale":"en_US","og_type":"article","og_title":"Commissioner Of Wealth Tax vs Shri Amarinder ... on 20 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2009-01-19T18:30:00+00:00","article_modified_time":"2019-02-15T04:06:58+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\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Commissioner Of Wealth Tax vs Shri Amarinder &#8230; on 20 January, 2009","datePublished":"2009-01-19T18:30:00+00:00","dateModified":"2019-02-15T04:06:58+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009"},"wordCount":570,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Punjab-Haryana High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009","url":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009","name":"Commissioner Of Wealth Tax vs Shri Amarinder ... on 20 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2009-01-19T18:30:00+00:00","dateModified":"2019-02-15T04:06:58+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-shri-amarinder-on-20-january-2009#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Commissioner Of Wealth Tax vs Shri Amarinder &#8230; on 20 January, 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\/235724","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=235724"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/235724\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=235724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=235724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=235724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}