{"id":75962,"date":"2007-03-20T00:00:00","date_gmt":"2007-03-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007"},"modified":"2017-03-28T23:22:46","modified_gmt":"2017-03-28T17:52:46","slug":"ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007","title":{"rendered":"M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP No. 20448 of 2001(H)\n\n\n\n1. M\/S.G.J.S.FIREWOOD PUNALUR\n                      ...  Petitioner\n\n                        Vs\n\n1. SALES TAX OFFICER\n                       ...       Respondent\n\n                For Petitioner  :DR.K.B.MUHAMED KUTTY (SR.)\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :20\/03\/2007\n\n O R D E R\n                    C.N.RAMACHANDRAN NAIR, J.\n\n                    -----------------------------------\n\n                        O.P. No. 20448 of 2001\n\n                ------------------------------------------\n\n              Dated, this the 20th day of March, 2007\n\n\n                              J U D G M E N T\n<\/pre>\n<p>      Heard   the   learned   senior   counsel   appearing   for   the<\/p>\n<p>petitioner and the learned Government Pleader.<\/p>\n<p>      2.   Petitioner   is   challenging   Ext.P5   order,   whereunder   the<\/p>\n<p>Commissioner of Commercial Taxes has sustained penalty levied<\/p>\n<p>on petitioner under Sec. 45 A of the KGST Act for the year 1989-<\/p>\n<p>90.  The penalty was levied for suppression of purchase and sales<\/p>\n<p>turnover   of   rubber   wood   during   the   year   1989-90   by   the<\/p>\n<p>petitioner.     Even   though   the   petitioner   under   agreement   with<\/p>\n<p>various planters, purchased and sold rubber trees, the turnover<\/p>\n<p>accounted   was   only   Rs.   2,78,500\/-.     However,   the   Assessing<\/p>\n<p>Officer   verified   the   turnover   at   the   hands   of   the   Planters,   who<\/p>\n<p>sold   the   trees   to   the   petitioner   and   found   that   petitioner   has<\/p>\n<p>suppressed   a   turnover   of   Rs.   18   lakhs.     He   accordingly   levied<\/p>\n<p>penalty at double the amount of tax i.e. Rs. 2,32,376\/-.  In first<\/p>\n<p>revision,   penalty   was   reduced   to   Rs.   81,230\/-   by   the   Deputy<\/p>\n<p>Commissioner.   Even though the petitioner filed second revision<\/p>\n<p>against   the   said   order   of   the   Deputy   Commissioner,   the<\/p>\n<p>O.P.No. 20448\/2001<\/p>\n<p>                                   -Page numbers-\n<\/p>\n<p>\nCommissioner simultaneously initiated proceedings under Sec. 37<\/p>\n<p>of the KGST Act to reverse the order of the Deputy Commissioner<\/p>\n<p>in first revision, as the said order according to him was prejudicial<\/p>\n<p>to the interest of the revenue.       Both the revisions filed by the<\/p>\n<p>petitioner and suo moto proceedings initiated under Sec. 37 were<\/p>\n<p>disposed  of  vide Ext.P5  proceedings, by  which,  the order of the<\/p>\n<p>Assessing   Officer   imposing   penalty   is   restored   by   the<\/p>\n<p>Commissioner.     It   is   against   this   order;   this   Original   Petition   is<\/p>\n<p>filed by the petitioner.\n<\/p>\n<\/p>\n<p>      3. The learned counsel for the petitioner contended that this<\/p>\n<p>is not a case of suppression of turnover because penalty levied is<\/p>\n<p>based   on   assessment,   wherein   turnover   assessed   is   based   on<\/p>\n<p>estimation.   The learned Government Pleader on the other hand<\/p>\n<p>contended that  revised  assessments  are  sustained  in  2nd  appeal<\/p>\n<p>by   the   Tribunal,   which   is   final   and   petitioner   has   accepted   the<\/p>\n<p>revised   assessment   by   remitting   the   tax.     According   to   the<\/p>\n<p>learned Government Pleader, suppression is massive and evident<\/p>\n<p>from   sales   figures   admitted   by   the   Planters,   from   whom   the<\/p>\n<p>petitioner purchased the rubber trees under agreement with them<\/p>\n<p>O.P.No. 20448\/2001<\/p>\n<p>                                   -Page numbers-\n<\/p>\n<p>\nwithout disclosing the number of trees.  I do not think that there<\/p>\n<p>is   any   scope   for   interference   with   levy   of   penalty   because<\/p>\n<p>suppression   is   proved   beyond   doubt   through   confirmation   of<\/p>\n<p>assessment, which is no longer under challenge.  In so far as, the<\/p>\n<p>quantum   of   suppression   is   concerned,   the   Assessing   Officer<\/p>\n<p>computed turnover based on returns filed by the Planters, though<\/p>\n<p>the   Assessing   Officer   made   an   addition   of   25%   towards   gross<\/p>\n<p>profit.  In any case, since the assessment has become final there<\/p>\n<p>is   no   scope   for   interference   with   the   quantum   on   suppressed<\/p>\n<p>turnover estimated based on which penalty is levied.  However, I<\/p>\n<p>find some force in the contention of the learned counsel for the<\/p>\n<p>petitioner   that   it   is   not   a   fit   case  for   levying   maximum   penalty<\/p>\n<p>because petitioner has without contest remitted the assessed tax<\/p>\n<p>after the Tribunal&#8217;s order.  More over, the findings of the Deputy<\/p>\n<p>Commissioner   is   that   the   suppressed   turnover   itself   to   some<\/p>\n<p>extent   is   the   result   of   estimation,   which   is   a   matter   of<\/p>\n<p>controversy.    Therefore, I  modify Ext.P5 by reducing penalty to<\/p>\n<p>the   equal   amount   of   tax   i.e.   from   Rs.   2,32,376\/-   to   Rs.<\/p>\n<p>1,16,188\/-.   However, reduction is granted on condition that the<\/p>\n<p>O.P.No. 20448\/2001<\/p>\n<p>                                 -Page numbers-\n<\/p>\n<p>\npetitioner clears the arrears of tax on or before 15\/05\/2007.   If<\/p>\n<p>petitioner does not make payment by then the reduction granted<\/p>\n<p>will   stand   cancelled.     Since   there   was   Amnesty   benefit   during<\/p>\n<p>pendency   of   this   OP,   interest   on   the   reduced   amount   is   also<\/p>\n<p>reduced   by   50%,   provided,   if   the   entire   arrears   are   paid   with<\/p>\n<p>interest at the above rate on or before 15\/05\/2007.   If payment<\/p>\n<p>is not made as above, waiver of interest granted will also stand<\/p>\n<p>vacated.\n<\/p>\n<\/p>\n<p>      This Original Petition is disposed of as above.<\/p>\n<p>                          (C.N.RAMACHANDRAN NAIR, JUDGE.)<\/p>\n<p>jg<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP No. 20448 of 2001(H) 1. M\/S.G.J.S.FIREWOOD PUNALUR &#8230; Petitioner Vs 1. SALES TAX OFFICER &#8230; Respondent For Petitioner :DR.K.B.MUHAMED KUTTY (SR.) For Respondent :GOVERNMENT PLEADER The Hon&#8217;ble MR. Justice C.N.RAMACHANDRAN NAIR Dated :20\/03\/2007 [&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-75962","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007 - 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-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007\" \/>\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=\"2007-03-19T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-03-28T17:52:46+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\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007\",\"datePublished\":\"2007-03-19T18:30:00+00:00\",\"dateModified\":\"2017-03-28T17:52:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007\"},\"wordCount\":666,\"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-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007\",\"name\":\"M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\"},\"datePublished\":\"2007-03-19T18:30:00+00:00\",\"dateModified\":\"2017-03-28T17:52:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.legalindia.com\/judgments\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007\"}]},{\"@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:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/\",\"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.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007 - 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-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007","og_locale":"en_US","og_type":"article","og_title":"M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2007-03-19T18:30:00+00:00","article_modified_time":"2017-03-28T17:52:46+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\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007","datePublished":"2007-03-19T18:30:00+00:00","dateModified":"2017-03-28T17:52:46+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007"},"wordCount":666,"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-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007","url":"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007","name":"M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2007-03-19T18:30:00+00:00","dateModified":"2017-03-28T17:52:46+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-g-j-s-firewood-punalur-vs-sales-tax-officer-on-20-march-2007#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S.G.J.S.Firewood Punalur vs Sales Tax Officer on 20 March, 2007"}]},{"@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:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/image\/","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\/75962","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=75962"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/75962\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=75962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=75962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=75962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}