TIOL-DDT 2062 · the untouched capture
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<p><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font face="Verdana, Arial, Helvetica, sans-serif"><strong><font face="Verdana, Arial, Helvetica, sans-serif"><strong></strong></font></strong></font></strong></font></strong></font></strong></font><strong><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT 2062</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
11.03.2013 <br>
Monday </font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17063"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2013.jpg" alt="DDT in Limca Book of Records" width="175" height="120" hspace="5" border="0" align="right"></a></font></strong></font></strong></font></strong></font></strong></font></strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax - No Condonation of Delay in Appeals Filed by Assessee? </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per Section 86(5) of the Finance Act, 1994,</font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4) if it is satisfied that there was sufficient cause for not presenting it within that period." </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sub-section (3) pertains to the appeal filed by the Department on review by the Committee of Chief Commissioners or Commissioners.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sub-section (4) pertains to the memorandum of cross-objections filed by the Department or the assessee on the appeal filed by the other party. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, we have a provision for condonation of delay for an appeal filed by the Department or the Cross objection filed by either party. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But WHAT ABOUT THE APPEAL FILED BY THE ASSESSEE? IS THERE NO CONDONATION OF DELAY? IT APPEARS SO. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Appeal by the assessee is covered by Sub-section (1) of Section 86 and Section 86(5), which empowers the Tribunal to condone the delay, does not mention Section 86(1) and so there is no provision to condone the delay in filing appeals by the assessee before Tribunal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Let us see the provisions under Central Excise and Customs: </font></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise:</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 35B(5) reads as: </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period . </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 35B(3) deals with appeals by both the Department and the assessee. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 35B(4) deals with Cross Objections by both sides. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, in Central Excise, the Tribunal has the power to condone delay in appeals filed by the assessees. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs:</strong> Similar is the situation in Customs. Section 129A(5) reads as: </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period . </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 129A(3) deals with appeals by both the Department and the assessee. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Section 129A(4) deals with Cross Objections by both sides. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, in Customs also, the Tribunal has the power to condone delay in appeals filed by the assessees. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But why no such provision in Service Tax? Can the Tribunal condone the delay in filing an appeal by an assessee? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This was actually a mischief brought in by the 2012 Budget and honestly, we in TIOL also did not notice the grave error. Prior to the Finance Act 2012, Section 86(3) covered limitation for all appeals - by the Department as well as the assessee, but the amendment of 2012 took the limitation for assessee's appeal outside the purview of Section 86(3) and thereby out of Section 86(5), which means that from 28.5.2012, the Tribunal has no power to condone the delay in filing an appeal by an assessee! STRANGE BUT TRUE! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But our Babus are clever - they smuggled in an amendment in this Budget silently. Clause 93 (I) of the Finance Bill 2013 proposes an amendment in Section 86(5) as: <em>"(I) in section 86, in sub-section (5), for the word, brackets and figure "sub-section (3)", the words, brackets and figures "sub-section (1) or sub-section (3)" shall be substituted;</em>" </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, now sub-section (1) also finds a place in Sub-section (5) and so the appeals by the assessees are also covered under condonation of delay by the Tribunal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The JSTRU letter is totally silent about this - well how can they talk about the surreptitious correction of their last year's blunder? This is the transparent administration that we are promising our innocent people! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, the Notes on Clauses on the Finance Bill presented to Parliament mentions: </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sub-clause (I) seeks to amend sub-section (5) of section 86 of the said Chapter to empower the tribunal to condone the delay in filing appeal or cross objection by the <strong>assessee also</strong>. </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Will the Hon'ble Minister tell the Parliament why the Tribunal was not empowered earlier to condone the delay in filing the appeal by the assessee? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Even now, that is till the Finance Bill 2013 is enacted, the Tribunal has no power to condone delay in an appeal filed by the assessee. And what would happen in cases where Tribunal has already granted condonation after 28.5.2012? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Our Research was triggered off by an innocent question by a senior officer, "<em>Finance Bill proposes to amend Section 86(5) of the Finance Act in respect of Service Tax. Is there a reason why similar amendment is not being made in Central Excise/customs law?"</em> Obviously, there was no need for changes in the other laws - only the blunder in Service Tax had to be corrected. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Recovery of Demands when Stay petitions pending - Draconian Circular Quashed - Almost </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> High Court of Rajasthan at Jaipur recently held the CBEC New Year Circular non est . </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court held that the <em>assessee ought not to be penalised either for the failure of the Commissioner (Appeals) or the Tribunal, as the case may be, to entertain and dispose of either the appeal or the interim request for dispensing with the deposit of duty demanded or penalty levied. </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court observed that </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>The impugned circular is conspicuously <strong>dissentient </strong>thereto <strong>qua</strong> the eventualities where appeals with applications for interim relief by way of dispensation of deposit of duty demanded or penalty levied are filed but pending without any decision whatsoever <strong>sans</strong> any default on the part of the assessee and for that matter, the appellants. </em></font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Any view to the contrary would be repugnant to the statutory comprehensions and the underlying intendment of the Act providing the statutory remedies against the orders demanding duty and penalty as contemplated therein. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The right of appeal being statutory in nature, the incidental provision for exemption, in deserving cases, by way of interim relief, from making the otherwise mandatory deposit of duty demanded or penalty levied, can by no means be trivialized or annihilated by any administrative<strong> ukase</strong>. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Such a conferment can permissibly be circumscribed only by and to the extent ordained by the statute. The extinction of such a statutorily conferred right by any administrative fiat without the sanction of the enactment endowing the same is impermissible. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The remedy by way of appeal and interim absolution from the requirement of deposit of duty demanded or penalty levied being a legislative prescript, denial thereof by the <strong>ipse dixit</strong> of an authority even statutory <strong>dehors</strong> legal ratification would be unsustainable. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In absence of any enabling power therefor, express or implicit, by no means, can such an authority sans any valid empowerment vide instructions of administrative nature supplant statutory provisions of obverse overtones and thus, render the same <strong>otiose</strong>. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Court held, "The impugned circular dated 1.1.2013 obligating the concerned authorities to initiate recovery proceedings on the expiry of period as mentioned therein so far as it relates to the situations where appeals with stay applications have been filed, but no stay had been granted and the stay applications had been kept pending for reasons not attributable in any manner whatsoever to the petitioners/ assessees and resultantly, no interim relief had been granted, is non <strong>est</strong>." </font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court order is in classic English with a liberal sprinkle of legal maxims and phrases, some of which perhaps need explanation: </font></p>
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<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. </font></strong></p></td>
<td valign="top"><p><em><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dissentient</font></strong></em></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">expressing or consisting of a negation or refusal or denial </font></p></td>
</tr>
<tr bgcolor="#FFEEDD">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. </font></strong></p></td>
<td valign="top" bgcolor="#FFEEDD"><p><em><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Qua </font></strong></em></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">which - in the capacity of </font></p></td>
</tr>
<tr>
<td valign="top"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3.</font></strong></td>
<td valign="top"><p><em><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Sans </font></strong></em></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">without </font></p></td>
</tr>
<tr bgcolor="#FFEEDD">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4.</font></strong></p></td>
<td valign="top"><p><em><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Ukase </font></strong></em></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">any proclamation or decree; an order or regulation of a final or arbitrary nature </font></p></td>
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<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5.</font></strong></p></td>
<td valign="top"><p><em><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ipse dixit </font></strong></em></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An unsupported statement that rests solely on the authority of the individual who makes it. </font></p></td>
</tr>
<tr bgcolor="#FFEEDD">
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6.</font></strong></p></td>
<td valign="top"><p><em><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Otiose </font></strong></em></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">idle - useless - needless - superfluous </font></p></td>
</tr>
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<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7.</font></strong></p></td>
<td valign="top"><p><em><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">non est </font></strong></em></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">does not exist </font></p></td>
</tr>
</table>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=33&filename=legal/hc/2013/2013-TIOL-185-HC-RAJ-CX.htm" target="_blank"><font size="1" face="Verdana, Arial, Helvetica, sans-serif">2013-TIOL-185-HC-RAJ-CX</font></a></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">O-in-O of year 2007 obtained under RTI Act in 2011 and appeal filed - Delay condoned by CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AN</strong> order-in-original was apparently passed against the appellant in the month of September, 2007 by the Commissioner of Customs (Export Promotion), Mumbai but they did not receive it. Subsequently, whether any attempt was made to recover the dues by the Revenue authorities is not forthcoming. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Be that as it may, in the year 2011, the appellant filed an application under the RTI Act, 2005 and managed to get the order copy. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On receipt of the order on 27/09/2011, they filed an appeal on the 26/12/2011 before the <em>CESTAT, WZB, Mumbai</em>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Along with the stay application filed, the applicant is seeking condonation of the delay in filing the appeals. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Revenue representative informed the Bench that after the order was passed in September, 2007, the department had sent the same at the address of the applicants and thereafter was put up on the notice board. However, he admitted that they have no record evidencing the dispatch of the order on the applicant's address. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bench observed - </font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em><font color="#FF0000">"5. Considering the submissions, we find that appeal is to be preferred within 90 days of the communication of the impugned order. As the impugned order has been received by the applicant on 27.09.2011 and appeals have been preferred on 26.12.2011 which is within three months of the communication of the order, therefore, delay is condoned. </font></em></font></p>
<p align="justify"><font color="#FF0000"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. For stay application, the ld. AR sought time to go through the records. Therefore, matter is adjourned for consideration of stay application on 25.03.3013. Status quo to be continued." </font></em></font></p>
</blockquote>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See
<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=28&filename=legal/cestat/2013/2013-TIOL-414-CESTAT-MUM.htm"><font size="1">2013-TIOL-414-CESTAT-MUM </font></a> </font></strong></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> – Tuesday's cases</font></strong></font></strong></font></p>
<p><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left">Service Tax </strong></font></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Access of data cannot<em> prima facie</em> come within purview of BAS under reverse charge mechanism - pre-deposit waived of Rs.3crores service tax and stay granted: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellant wanted to market agro-chemicals in the United States of America. In order to do that, they needed to obtain registration from United State Environmental Protection Authority (USEPA). To obtain this registration, they were required to provide technical data/information about the products. This information they obtained from the various other companies in USA by paying Data Access Fee. The department was of the view that this acquisition of technical data is liable to Service Tax under reverse charge mechanism and in the category of ‘Business Auxiliary Service' inasmuch as it constitutes promotion or marketing/sale of goods of the appellant in the USA. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether when assessee fails to maintain separate accounts for taxable and non-taxable income, no wrong can be found with CIT invoking revisionary powers to disallow interest expenditure incurred on account of non-taxable income - YES: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ASSESSEE</strong> earned a sum of Rs.2,85,08,419/- on account of dividend which was not taxable. The assessee earned interest amounting to a sum of Rs.2,68,75,491/-. The assessee paid interest amounting to a sum of Rs.4,49,02,775/-. No expenditure with respect to the non-taxable income was shown. Out of the interest paid by the assessee, a sum of Rs.1,33,51,132/- was shown as interest paid towards the non-taxable income. On this basis, a total loss was computed at a sum of Rs.85,93,770/- which was accepted by the Assessment Officer. The C.I.T. in exercise of power under Section 263 directed the Assessment Officer to pass a fresh order in accordance with law and to make appropriate disallowance under Section 14A of the Income Tax Act. Tribunal reversed the order of the CIT(A). </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">CENVAT credit cannot be denied on ground that manufacturer of goods has not paid duty where inputs stand received on basis of valid documents and after taking all reasonable precautions: CESTAT. </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>PROCEEDINGS</strong> were initiated against the respondent assessee alleging that as they have received the goods from a supplier who was not in existence, the availment of credit by the respondent was not in accordance with the law. The said show cause notice culminated into an order passed by the original adjudicating authority who confirmed the demand. The said order was challenged by the respondent before Commissioner (Appeals). It was contended by the assessee that they have availed credit on the basis of cenvatable invoices issued by the supplier. The same were duly supported with form 31 and the said trade tax form 31 has been duly checked by the Trading Tax authority of West Bengal, Bihar, UP borders before the final delivery to the respondents. The same physically entered their factory and were duly recorded in the statutory records. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our Columns Tomorrow for the judgements </font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more<strong> DDT</strong></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a Nice Day </font></p>
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