S.68 Applicable When Credit Received in Relevant Year, not for Earlier Years: ITAT

The Kerala High Court dismissed actor Suresh Gopi's plea to release an Electronic Voting Machine (EVM) seized during an election dispute. Gopi sought the EVM’s release for personal use, arguing it was no longer necessary for the Election Commission (EC). The court rejected this, stating that EVMs are public property and cannot be used for personal purposes. It emphasized the importance of preserving EVMs for potential future references in legal or electoral matters. The court also underlined the EC’s role in ensuring transparency and integrity in elections. This judgment reflects the judiciary’s stance on maintaining the sanctity of electoral instruments and preventing their misuse. It reinforces the principle that public resources should only serve public purposes and must be safeguarded against personal claims.