{"id":37416,"date":"2008-01-30T00:00:00","date_gmt":"2008-01-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008"},"modified":"2016-05-19T21:27:12","modified_gmt":"2016-05-19T15:57:12","slug":"commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008","title":{"rendered":"Commissioner Of Income Tax vs M\/S.Ram Bahadur Thakur Ltd on 30 January, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
Commissioner Of Income Tax vs M\/S.Ram Bahadur Thakur Ltd on 30 January, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 74 of 2001()\n\n\n\n1. COMMISSIONER OF INCOME TAX,COCHIN\n                      ...  Petitioner\n\n                        Vs\n\n1. M\/S.RAM BAHADUR THAKUR LTD\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.R.MENON(SR.),SC FOR IT\n\n                For Respondent  :SRI.JOSEPH MARKOSE\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice T.R.RAMACHANDRAN NAIR\n\n Dated :30\/01\/2008\n\n O R D E R\n                  C .N. RAMACHANDRAN NAIR &\n                 T.R. RAMACHANDRAN NAIR, JJ.\n                 --------------------------------------------\n                         I.T.A. No. 74 OF 2001\n                 --------------------------------------------\n                Dated this the 30th day of January, 2008\n\n                               JUDGMENT\n<\/pre>\n
C.N. Ramachandran Nair,J.\n<\/p>\n<\/p>\n
      The respondent-assessee is essentially a plantation company. The<\/p>\n
original income tax assessment completed for the assessment year<\/p>\n
1985-86 was set aside by the Commissioner under Section 263 of the<\/p>\n
Income tax Act with direction to the assessing officer to redo the entire<\/p>\n
assessment after hearing the assessee’s objections. While making fresh<\/p>\n
assessment pursuant to the order of the Commissioner under Section<\/p>\n
263, the assessing officer, among other things, held that the assessee<\/p>\n
was liable to pay tax on short-term capital gains for the sale of a<\/p>\n
commercial building at Bombay. Even though the assessee filed appeal<\/p>\n
against the assessment so issued, the assessment of capital gains as<\/p>\n
short-term capital gains was not disputed at all. The Commissioner<\/p>\n
(Appeals), decided various other issues and remanded the matter back<\/p>\n
to the assessing officer. In the course of giving effect to Commissioner<\/p>\n
of Income tax (Appeals) ‘ order, the assessing officer noticed that even<\/p>\n
                                     2<\/span><\/p>\n
though short-term capital gains was assessed in the assessment<\/p>\n
completed pursuant to revisional order issued by the Commissioner<\/p>\n
under Section 263, the rate applied was wrong in as much as, as against<\/p>\n
60 per cent applicable to short-term capital gains, the officer applied 50<\/p>\n
per cent which is a rate applicable to long term capital gains. Therefore<\/p>\n
he issued notice under Section 154 to correct the mistake in regard to<\/p>\n
rate of tax applied on short term capital gains computed. Even though<\/p>\n
the assessee objected against the proposal for rectification, the<\/p>\n
assessing officer overruled the same and issued revised orders applying<\/p>\n
the rate of tax on short-term capital gains and along with it giving<\/p>\n
effect to the direction of the CIT (Appeals) contained in the appellate<\/p>\n
order.   The appeal filed against the rectification before the CIT<\/p>\n
(Appeals) was unsuccessful and consequently assessee filed second<\/p>\n
appeal which was allowed by the Tribunal. It is against this order by<\/p>\n
the Tribunal that the revenue has filed this appeal.<\/p>\n
      2. We have heard senior counsel appearing for the revenue and<\/p>\n
counsel appearing for the assessee. We are unable to uphold the order<\/p>\n
of the Tribunal in cancelling rectification order issued by the officer<\/p>\n
                                    3<\/span><\/p>\n
under Section 154 of the I.T. Act to apply the correct rate of tax on<\/p>\n
short term capital gains.    The admitted facts are that the original<\/p>\n
assessment was set aside in it’s entirety by the Commissioner under<\/p>\n
Section 263 of the Act.      Pursuant to the same, the Officer made<\/p>\n
assessment afresh in which he computed short term capital gains on the<\/p>\n
sale of property made by the assessee during the previous year. Even<\/p>\n
though there was no discussion as to the rate of tax on capital gains, the<\/p>\n
finding by the assessing officer that capital gains is short term capital<\/p>\n
gains was not questioned by the assessee in the appeal filed against the<\/p>\n
said assessment. In fact in the appeal filed by the assessee before the<\/p>\n
CIT (Appeals), even though modification is ordered, the finding in the<\/p>\n
original assessment that the capital gains is short term in nature was not<\/p>\n
interfered with. Therefore the assessment of short term capital gains<\/p>\n
has become final even after one round of appeal against the assessment.<\/p>\n
The remaining question is whether the wrong rate of tax applied on<\/p>\n
short term capital gains assessed could be corrected in proceedings<\/p>\n
under Section 154 of the Act. There can be no dispute that the rate<\/p>\n
applied contrary to the rate provided under the statute is an apparent<\/p>\n
                                      4<\/span><\/p>\n
mistake which could be corrected under Section 154 of the Act. All<\/p>\n
what the assessing officer has done is only correcting the mistake in<\/p>\n
regard to rate of tax on short term capital gains which was originally<\/p>\n
applied at 50% as against applicable rate of tax of 60%. We do not<\/p>\n
find any justification for the Tribunal to interfere with the rectification<\/p>\n
order confirmed by CIT (Appeals) in first appeal. We also find that the<\/p>\n
Commissioner (Appeals) has recorded in Annexure F first appellate<\/p>\n
order that copy of the agreement dated 5.12.1980 by which assessee<\/p>\n
acquired right, title and interest over the property later sold was<\/p>\n
available in the assessment record. In fact the sale admittedly made on<\/p>\n
4.4.1983 was within 36 months from the date of acquisition of property<\/p>\n
and therefore capital gains arising under the sale is obviously short<\/p>\n
term capital gains. The finding of the CIT (Appeals) that the assessing<\/p>\n
officer gave a finding that the capital gains is short term in nature is<\/p>\n
based on records even though there was no discussion in the<\/p>\n
assessment order. In any case since the finding in the assessment order<\/p>\n
that the capital gains is short term in nature, mistake in regard to rate of<\/p>\n
tax adopted in the original assessment could be corrected under Section<\/p>\n
                                    5<\/span><\/p>\n
154 of the Act. Therefore the Officer is right in doing so. We do not<\/p>\n
find any justification for the Tribunal to reverse the rectification order<\/p>\n
confirmed by the CIT (Appeals). We therefore allow the appeal by<\/p>\n
vacating the order of the Tribunal and by restoring the rectification<\/p>\n
order issued by the officer.\n<\/p>\n<\/p>\n
                                     (C.N.RAMACHANDRAN NAIR)
\n                                                      Judge.\n<\/p>\n
                                     (T.R.RAMACHANDRAN NAIR)
\n                                                      Judge.\n<\/p>\n
kk<\/p>\n
6<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court Commissioner Of Income Tax vs M\/S.Ram Bahadur Thakur Ltd on 30 January, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 74 of 2001() 1. COMMISSIONER OF INCOME TAX,COCHIN … Petitioner Vs 1. M\/S.RAM BAHADUR THAKUR LTD … Respondent For Petitioner :SRI.P.K.R.MENON(SR.),SC FOR IT For Respondent :SRI.JOSEPH MARKOSE The Hon’ble MR. […]<\/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-37416","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nCommissioner Of Income Tax vs M\/S.Ram Bahadur Thakur Ltd on 30 January, 2008 - 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\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs M\/S.Ram Bahadur Thakur Ltd on 30 January, 2008 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008\" \/>\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=\"2008-01-29T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-05-19T15:57:12+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=\"5 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-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Commissioner Of Income Tax vs M\\\/S.Ram Bahadur Thakur Ltd on 30 January, 2008\",\"datePublished\":\"2008-01-29T18:30:00+00:00\",\"dateModified\":\"2016-05-19T15:57:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008\"},\"wordCount\":870,\"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\\\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008\",\"name\":\"Commissioner Of Income Tax vs M\\\/S.Ram Bahadur Thakur Ltd on 30 January, 2008 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2008-01-29T18:30:00+00:00\",\"dateModified\":\"2016-05-19T15:57:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Commissioner Of Income Tax vs M\\\/S.Ram Bahadur Thakur Ltd on 30 January, 2008\"}]},{\"@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 Income Tax vs M\/S.Ram Bahadur Thakur Ltd on 30 January, 2008 - 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\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008","og_locale":"en_US","og_type":"article","og_title":"Commissioner Of Income Tax vs M\/S.Ram Bahadur Thakur Ltd on 30 January, 2008 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2008-01-29T18:30:00+00:00","article_modified_time":"2016-05-19T15:57:12+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":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Commissioner Of Income Tax vs M\/S.Ram Bahadur Thakur Ltd on 30 January, 2008","datePublished":"2008-01-29T18:30:00+00:00","dateModified":"2016-05-19T15:57:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008"},"wordCount":870,"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\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008","url":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008","name":"Commissioner Of Income Tax vs M\/S.Ram Bahadur Thakur Ltd on 30 January, 2008 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2008-01-29T18:30:00+00:00","dateModified":"2016-05-19T15:57:12+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-ram-bahadur-thakur-ltd-on-30-january-2008#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Commissioner Of Income Tax vs M\/S.Ram Bahadur Thakur Ltd on 30 January, 2008"}]},{"@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\/37416","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=37416"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/37416\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=37416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=37416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=37416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}