{"id":76044,"date":"2008-08-11T00:00:00","date_gmt":"2008-08-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008"},"modified":"2019-01-02T04:12:43","modified_gmt":"2019-01-01T22:42:43","slug":"ms-dana-gold-vs-state-of-kerala-on-11-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008","title":{"rendered":"M\/S.Dana Gold vs State Of Kerala on 11 August, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S.Dana Gold vs State Of Kerala on 11 August, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 451 of 2006()\n\n\n1. M\/S.DANA GOLD, PANDALAM,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA.\n                       ...       Respondent\n\n                For Petitioner  :SRI.ARIKKAT VIJAYAN MENON\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :11\/08\/2008\n\n O R D E R\n                H.L.DATTU, C.J. & A.K.BASHEER, J.\n               ------------------------------------------------------\n                           S.T.Rev.No.451 of 2006\n                   ---------------------------------------------\n                 Dated, this the 11th day of August, 2008\n\n                                   O R D E R\n<\/pre>\n
H.L.Dattu, C.J.\n<\/p>\n
                  This tax revision case would arise out of an order<\/p>\n
passed by the Sales Tax Appellate Tribunal in T.A.No.645 of 1995<\/p>\n
dated 25-05-2006.\n<\/p>\n
              2. The revision petition pertains to the assessment year<\/p>\n
1991-1992. This is the second round of litigation by the assessee. On<\/p>\n
an earlier occasion, the assessee was before this Court in TRC No.305 of<\/p>\n
2002, being aggrieved by the orders passed by the Appellate Tribunal<\/p>\n
in T.A. No.645\/95 and 117\/96.                This Court,         by its order<\/p>\n
dated 15th November, 2002, was pleased to dispose of the revision<\/p>\n
petition and was further pleased to remand the matter to the Tribunal for<\/p>\n
fresh disposal, in accordance with law.\n<\/p>\n
              3. The facts in brief are:         The assessee is a partnership<\/p>\n
firm. It is registered as a dealer under the Kerala General Sales Tax Act<\/p>\n
(“the Act” for short). It is engaged in jewellery business at Pandalam.<\/p>\n
The assessee has started its business only in the year 1990-1991.<\/p>\n
S.T.Rev.No. 451\/2006                  -2-<\/span><\/p>\n
              4. The Intelligence Officer of the Department had visited<\/p>\n
the business premises of the assessee on two occasions, namely, on<\/p>\n
14-1-1992 and on 25-3-1992. On verification of the actual stock and<\/p>\n
the books of accounts maintained, the Intelligence Officer on 14-1-1992<\/p>\n
had come to the conclusion that there is variation in stock,<\/p>\n
i.e. 5.590 grams out of 5366.610 grams.\n<\/p>\n
              5.   On the second inspection made on 25-3-1992, the<\/p>\n
Intelligence Officer was of the view, that, there was stock variation of<\/p>\n
2.190 grams when the actual stock reflected in the books of account<\/p>\n
maintained by the dealer was 5095.780 grams. In our opinion, this was<\/p>\n
negligible stock variation especially in the context that the assessee has<\/p>\n
commenced its business activity only in the previous year, namely,<\/p>\n
1990-1991.\n<\/p>\n
              6.    At the time of inspection, the stock in the business<\/p>\n
premises should definitely tally with the quantum of stock reflected in<\/p>\n
the stock registers maintained in the regular course of business. But, in<\/p>\n
the present case, it is no doubt true that there was variation in the stock at<\/p>\n
the time of two inspections. But that variation was negligible, when it is<\/p>\n
seen in the context of the volume of business done by the dealer.<\/p>\n
S.T.Rev.No. 451\/2006                  -3-<\/span><\/p>\n
              7.       The     assessing  authority after rejecting     the<\/p>\n
annual returns filed by the assessee, based on the shop inspection report<\/p>\n
received by him from the Intelligence Officer of         the Department,<\/p>\n
completed best judgment assessment and in that has made an addition of<\/p>\n
5 times the average running stock.\n<\/p>\n
              8. In the appeal filed, the first appellate authority has<\/p>\n
modified the orders of assessment passed by the assessing authority by<\/p>\n
adding two times of the average running stock.\n<\/p>\n
              9.    Being aggrieved by the orders passed by the<\/p>\n
first appellate authority, the assessee as well as the Revenue had carried<\/p>\n
the matter in appeal before the Tribunal in T.A.Nos.645 of 1995 and<\/p>\n
117 of 1996. The Tribunal by its order dated 29th June, 2002 had<\/p>\n
rejected the appeals filed both by the assessee as well as by the State and<\/p>\n
thereby has confirmed the orders passed by the first appellate authority.<\/p>\n
The said order passed by the Tribunal had been questioned by the<\/p>\n
assessee before this Court in TRC No.305\/2002. This Court by its order<\/p>\n
dated 15th November, 2002 was pleased to allow the revision case and<\/p>\n
was pleased to remand the matter to the Tribunal for fresh disposal in<\/p>\n
accordance with law and in the light of the observations made in the<\/p>\n
S.T.Rev.No. 451\/2006                  -4-<\/span><\/p>\n
course of the order.\n<\/p>\n
              10. After such remand, the Tribunal has passed yet another<\/p>\n
order dated 25th May, 2006 and in that has confirmed the orders passed<\/p>\n
by the first appellate authority. It is the correctness or otherwise of this<\/p>\n
order that is called in question by the assessee before us in this tax<\/p>\n
revision case. The assessee has framed the following questions of law for<\/p>\n
our consideration and consequent decision. They are as under:<\/p>\n
       “A. Whether on the facts and in the circumstances of the<\/p>\n
       case, has not the Appellate Tribunal gone wrong in<\/p>\n
       confirming the rejection of books of accounts and<\/p>\n
       estimation of turnover?\n<\/p><\/blockquote>\n
\n       B. Whether on the facts and in the circumstances of the<\/p>\n
       case is not the turnover sustained by the Appellate<\/p>\n
       Tribunal at 100% of the reported turnover excessive,<\/p>\n
       arbitrary and having no nexus with the defects pointed<\/p>\n
       out?”\n<\/p><\/blockquote>\n
              11. Before we advert to the legal issues raised by the<\/p>\n
assessee, we want to make two things clear. Firstly, if the findings of the<\/p>\n
Tribunal is perverse finding, that also would be a question of law<\/p>\n
which can be considered by this Court in a revision petition filed under<\/p>\n
S.T.Rev.No. 451\/2006                  -5-<\/span><\/p>\n
Section 41 of the Act.     Secondly, the Tribunal in the hierarchy of the<\/p>\n
authorities under the Act is the last fact finding authority and it can also<\/p>\n
decide the questions of law.<\/p><\/blockquote>\n
              12. The assessee had commenced its business in the fag<\/p>\n
end of the year 1990-1991. The present revision petition relates to<\/p>\n
assessment year 1991-1992. There were two inspections conducted by<\/p>\n
the Intelligence Officer of the Department. On both occasions, there was<\/p>\n
a stock variation, but that in our view was negligible when compared to<\/p>\n
the volume of business of the dealer. The reasons for stock variation<\/p>\n
was explained by the assessee. Having gone through the explanation<\/p>\n
offered by the assessee, we are of the opinion that the explanation ought<\/p>\n
to have been accepted by the Tribunal and should have modified the<\/p>\n
orders passed by the assessing authority as well as by the appellate<\/p>\n
authority.\n<\/p>\n
              13. The best judgment assessment can be based on certain<\/p>\n
facts when it is found that the accounts of the dealer cannot be accepted.<\/p>\n
In the instant case, it is related to the suppression found at the time of<\/p>\n
shop inspection made twice by the intelligence wing of the Department<\/p>\n
and on both occasions, the suppression noticed is nearly 8 grams out of<\/p>\n
S.T.Rev.No. 451\/2006                -6-<\/span><\/p>\n
10,500 grams of gold. This stock variations was properly explained by<\/p>\n
the assessee, but the same is not accepted by the assessing authority and<\/p>\n
the Appellate Tribunal.     The approach of the Tribunal is neither<\/p>\n
reasonable nor justifiable. To put it in a nutshell, the approach appears<\/p>\n
to be hyper technical. In that view of the matter, it is difficult for us to<\/p>\n
sustain any one of the orders passed by the authorities under the Act as<\/p>\n
well as by the Tribunal. Therefore, while allowing this revision case, we<\/p>\n
delete the additions made by the authorities under the Act as well as by<\/p>\n
the Tribunal.\n<\/p>\n
              Ordered accordingly.\n<\/p>\n<\/p>\n
                                                    (H.L.DATTU)
\n                                                  CHIEF JUSTICE<\/p>\n
                                                  (A.K.BASHEER)
\n                                                       JUDGE<\/p>\n
MS\/dk<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S.Dana Gold vs State Of Kerala on 11 August, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 451 of 2006() 1. M\/S.DANA GOLD, PANDALAM, … Petitioner Vs 1. STATE OF KERALA. … Respondent For Petitioner :SRI.ARIKKAT VIJAYAN MENON For Respondent :GOVERNMENT PLEADER The Hon’ble the Chief Justice MR.H.L.DATTU The Hon’ble […]<\/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-76044","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S.Dana Gold vs State Of Kerala on 11 August, 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\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Dana Gold vs State Of Kerala on 11 August, 2008 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-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=\"2008-08-10T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-01-01T22:42:43+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=\"6 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-dana-gold-vs-state-of-kerala-on-11-august-2008#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\/S.Dana Gold vs State Of Kerala on 11 August, 2008\",\"datePublished\":\"2008-08-10T18:30:00+00:00\",\"dateModified\":\"2019-01-01T22:42:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008\"},\"wordCount\":1126,\"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-dana-gold-vs-state-of-kerala-on-11-august-2008#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008\",\"url\":\"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008\",\"name\":\"M\/S.Dana Gold vs State Of Kerala on 11 August, 2008 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/#website\"},\"datePublished\":\"2008-08-10T18:30:00+00:00\",\"dateModified\":\"2019-01-01T22:42:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.legalindia.com\/judgments\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\/S.Dana Gold vs State Of Kerala on 11 August, 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:\/\/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.Dana Gold vs State Of Kerala on 11 August, 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\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008","og_locale":"en_US","og_type":"article","og_title":"M\/S.Dana Gold vs State Of Kerala on 11 August, 2008 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2008-08-10T18:30:00+00:00","article_modified_time":"2019-01-01T22:42:43+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":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S.Dana Gold vs State Of Kerala on 11 August, 2008","datePublished":"2008-08-10T18:30:00+00:00","dateModified":"2019-01-01T22:42:43+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008"},"wordCount":1126,"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-dana-gold-vs-state-of-kerala-on-11-august-2008#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008","url":"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008","name":"M\/S.Dana Gold vs State Of Kerala on 11 August, 2008 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2008-08-10T18:30:00+00:00","dateModified":"2019-01-01T22:42:43+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-dana-gold-vs-state-of-kerala-on-11-august-2008#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S.Dana Gold vs State Of Kerala on 11 August, 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:\/\/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\/76044","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=76044"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/76044\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=76044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=76044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=76044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}