{"id":63749,"date":"2004-07-19T00:00:00","date_gmt":"2004-07-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004"},"modified":"2016-02-14T16:17:34","modified_gmt":"2016-02-14T10:47:34","slug":"director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004","title":{"rendered":"Director Of Income Tax &#8230; vs Agri-Horticultural Society on 19 July, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Director Of Income Tax &#8230; vs Agri-Horticultural Society on 19 July, 2004<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED:19\/07\/2004\n\nCORAM\n\nTHE HONOURABLE Mr. JUSTICE P.D.DINAKARAN\nAND\nTHE HONOURABLE Mr. JUSTICE N.KANNADASAN\n\nT.C.(A).No.442 of 2004\n\nDirector of Income Tax (Exemptions)\nChennai                                         ....  Appellant\n\n-VS-\n\nAgri-Horticultural Society\nChennai - 600 086.                              ....  Respondent\n\n\n        Appeal under Section 260 A of the Income Tax  Act,  1961  against  the\norder  of the Income Tax Appellate Tribunal Chennai Bench \"D\" dated 26.06.2003\nin I.T.A.1831 (Mds)\/2002.\n\n!For Appellant  : Mr.K.Subramaniam\n\n^For Respondent : --\n* * * * *\n\n:ORDER\n<\/pre>\n<p>(Order of the Court was made by P.D.DINAKARAN, J,.)<\/p>\n<p>        Heard.  The appeal is directed against the order  of  the  Income  Tax<br \/>\nAppellate  Tribunal,  Chennai  Bench  &#8220;D&#8221;  dated  26.06.2003  holding that the<br \/>\nrespondent\/assessee is a charitable institution within the meaning of 2(15) of<br \/>\nthe Income Tax Act 1961, as they are engaged in commercial activity by growing<br \/>\nplants, selling seeds and getting corpus donation by using  the  premises  for<br \/>\nshooting movie,  TV  serials  etc.    and  therefore  was not entitled for the<br \/>\nexemption under Sections 11 to 13 of the Income Tax Act.\n<\/p>\n<p>        2.  The issue is relating to  the  assessment  year  2000-2001.    The<br \/>\nassessee  is  a society claiming the status as association of persons, who are<br \/>\nengaged in the business of purchase and sale of AgriHorticulture products like<br \/>\nmanure, seeds, garden implements, flower pots, etc.  having engaged more  than<br \/>\n259 members  and  54  employees.    The  respondent\/society  was  established,<br \/>\nregistered and functioning for the charitable purpose within  the  meaning  of<br \/>\nSection 2(15)  of  the  Income Tax Act.  However, on the ground that they have<br \/>\nnot conducted a flower show for the last 10  years  and  they  are  using  the<br \/>\npremises  for  shooting  of  films  and  TV  serials,  the assessing authority<br \/>\ndisputed the status of the  respondent\/society  as  a  charitable  nature  and<br \/>\nrejected  the  exemption  claimed  by  the  respondent\/assessee,  a benefit of<br \/>\nexemption applicable under Sections 11 to 13 of the  Income  Tax  Act,  by  an<br \/>\norder dated 27.03.2002.\n<\/p>\n<p>        3.   The  appeal  preferred  by  the  respondent\/assessee  before  the<br \/>\nCommissioner of Income Tax (Appeals) in I.T.A.No.16\/2002-03  also  failed  and<br \/>\nthe  order  of  the  assessing  authority was confirmed by the Commissioner of<br \/>\nIncome Tax (Appeals), Chennai on 23.10.2002.  However, the further  appeal  by<br \/>\nthe  respondent\/assessee  before  the  Tribunal  was  allowed in favour of the<br \/>\nassessee by an order dated 26.06.2003.  Hence, the revenue has filed the above<br \/>\nappeal on the following substantial question of law:\n<\/p>\n<p>        &#8220;Whether on the facts and in the circumstances of the case the  Income<br \/>\nTax  Appellate Tribunal was right in holding that the assessee was entitled to<br \/>\nexemption as a charitable institution under Section 11 to 13 of the Income Tax<br \/>\nAct?&#8221;\n<\/p>\n<p>        4.  The fact that the assessee develops various kinds of  plants  that<br \/>\nrestores  environmental  balance and also helps in the conservation of various<br \/>\nplants in the State of Tamilnadu is not in dispute.  Similarly, the fact  that<br \/>\nthe respondent\/assessee-society are growing plants, which are sold in pots and<br \/>\nalso develops  seeds, garden implements, manure etc.  by engaging 54 employees<br \/>\nis also not disputed.  If that be so, the respondent has to receive a  minimum<br \/>\nsale  consideration  for  giving  payment to the employees and such act of the<br \/>\nrespondent\/ assessee-society by itself, in our considered opinion,  cannot  be<br \/>\nconstrued as  commercial  in  nature.  Similarly the reason that they have not<br \/>\nconducted flower show for the past 10 years has not changed the  character  of<br \/>\nthe  charitable  object  of  the society as defined under Section 2(15) of the<br \/>\nIncome Tax Act , which reads as follows:\n<\/p>\n<p>        Section 2(15):\n<\/p>\n<p>        &#8220;Charitable purpose&#8221; includes relief of  the  poor,education,  medical<br \/>\nrelief,  and  the  advancement of any other object of general public uitlity.&#8221;<br \/>\n(emphasis supplied)<\/p>\n<p>        5.   It  is  a  trite  law  that  inclusive  definition   widens   the<br \/>\netymological  meaning  of  the expression or term including therein that which<br \/>\nwould ordinarily not be comprehended therein.  The words used in an  inclusive<br \/>\ndefinition  denote extension and cannot be treated as restricted in any sense.<br \/>\nWhile dealing with an inclusive definition it would be inappropriate to put  a<br \/>\nrestriction interpretation  upon  terms  of wider denotation.  Therefore, even<br \/>\nassuming that they have charged for shooting the movies, T.V.   Serials  etc.,<br \/>\nin  our  considered  opinion, it only amounts to corpus donation, but will not<br \/>\nchange the charitable object and purpose of the respondent\/assessee-society as<br \/>\ncommercial.\n<\/p>\n<p>        We are, therefore, of the considered opinion that the respondents  are<br \/>\nentitled for exemption under Section 11 4 (A) of the Income Tax Act as held by<br \/>\nthe  Tribunal  and  answering the substantial question of law in favour of the<br \/>\nassessee, the appeal stands dismissed.\n<\/p>\n<p>Index   :Yes<br \/>\nInternet:Yes<br \/>\nsl<\/p>\n<p>To\n<\/p>\n<p>1.  The Assistant Registrar,Income Tax Appellate Tribunal<br \/>\nMadras Bench &#8220;D&#8221;, Rajaji Bhavan III Floor, Besant Nagar,<br \/>\nChennai-92.\n<\/p>\n<p>2.  The Secretary, Central Board of Direct Taxes, New Delhi.\n<\/p>\n<p>3.  The Commissioner of Income Tax (Appeals), Chennai.\n<\/p>\n<p>4.  The Assistant Director of Income Tax, (Exemptions) I Ward<br \/>\nADIT (E)-I, Chennai.\n<\/p>\n<p>?IN THE HI<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Director Of Income Tax &#8230; vs Agri-Horticultural Society on 19 July, 2004 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED:19\/07\/2004 CORAM THE HONOURABLE Mr. JUSTICE P.D.DINAKARAN AND THE HONOURABLE Mr. JUSTICE N.KANNADASAN T.C.(A).No.442 of 2004 Director of Income Tax (Exemptions) Chennai &#8230;. Appellant -VS- Agri-Horticultural Society Chennai &#8211; 600 086. &#8230;. [&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":[8,13],"tags":[],"class_list":["post-63749","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Director Of Income Tax ... vs Agri-Horticultural Society on 19 July, 2004 - 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\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Director Of Income Tax ... vs Agri-Horticultural Society on 19 July, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004\" \/>\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=\"2004-07-18T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-02-14T10:47:34+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\\\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Director Of Income Tax &#8230; vs Agri-Horticultural Society on 19 July, 2004\",\"datePublished\":\"2004-07-18T18:30:00+00:00\",\"dateModified\":\"2016-02-14T10:47:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004\"},\"wordCount\":733,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Madras High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004\",\"name\":\"Director Of Income Tax ... vs Agri-Horticultural Society on 19 July, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2004-07-18T18:30:00+00:00\",\"dateModified\":\"2016-02-14T10:47:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Director Of Income Tax &#8230; vs Agri-Horticultural Society on 19 July, 2004\"}]},{\"@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":"Director Of Income Tax ... vs Agri-Horticultural Society on 19 July, 2004 - 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\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004","og_locale":"en_US","og_type":"article","og_title":"Director Of Income Tax ... vs Agri-Horticultural Society on 19 July, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2004-07-18T18:30:00+00:00","article_modified_time":"2016-02-14T10:47:34+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\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Director Of Income Tax &#8230; vs Agri-Horticultural Society on 19 July, 2004","datePublished":"2004-07-18T18:30:00+00:00","dateModified":"2016-02-14T10:47:34+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004"},"wordCount":733,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Madras High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004","url":"https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004","name":"Director Of Income Tax ... vs Agri-Horticultural Society on 19 July, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2004-07-18T18:30:00+00:00","dateModified":"2016-02-14T10:47:34+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/director-of-income-tax-vs-agri-horticultural-society-on-19-july-2004#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Director Of Income Tax &#8230; vs Agri-Horticultural Society on 19 July, 2004"}]},{"@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\/63749","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=63749"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/63749\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=63749"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=63749"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=63749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}