KTR
Volume 34 / Edition PART I · January / 2026
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Volume/Edition34 / PART I
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Month/YearJanuary / 2026
Preface
Chairman : K.N Balagopal
Hon. Minister for Finance
Director : Prof K. J. Joseph PhD
Registrar : Director (in charge)
Editorial Board
Chief Editor : Jenny Thekkekara., B.A.L., LL.M.
: Dr. Vidya V. Devan, LL.M, PhD
Dr. Meenu Mohan, LL.M, Ph.D
Consulting Editors : Adv. S. Anil Kumar BSc. LL.B, MBA
Adv. Aji V Dev M.A, LL.M
Reporters from the High Court of Kerala
Saju Nambadan, BA, LL.B, (J.C (Law) SGST Dept.)
Shaigo P G, BA, DC (Law 1), SGST Dept.
Seena Vijayan, BBA, CA (Int), (D.C (Law 2) SGST Dept.)
Rajesh Palamattam, B Com, LL.M, (J.C (Additional Law Officer) SGST Dept.)
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Contents
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Case Laws
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