TIOL-DDT 2331 · the untouched capture
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<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 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 size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><font color="#006600"><strong><strong><strong><strong><strong><strong><strong><strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font></strong></font><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><font color="#006600"><strong><strong><strong><strong><strong><strong><strong><strong><strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></font></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong></strong><font size="2"><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=20079"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2014_1.jpg" alt="DDT in Limca Book of Records - Third Time in a row" width="250" height="123" hspace="5" border="0" align="right"></a></font></strong></font></strong></font></strong></font></strong></font><font color="#663399" size="3">TIOL-DDT 2331</font><br>
10.04.2014<br>
Thursday</strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Can Commissioner (Appeals) Remand? </font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THIS</strong> is a 13-year-old dispute. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SECTION</strong> 35A (3) of the Central Excise Act, 1944 / Section 128A (3) of the Customs Act, 1962 as it existed prior to 11.5.2001 provided that Commissioner (Appeals) shall, after making such further enquiry as may be necessary, pass such orders, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against <em><strong>or may refer the case back to the adjudicating authority with such direction as he may think fit for a fresh adjudication or decision as the case may be</strong></em>, after taking additional evidence, if necessary. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An amendment was brought out in the these provisions of the statutes vide Finance Act, 2001 with effect from 11.5.2001 with an intention to withdraw the statutory powers available to Commissioner (Appeals) to remand cases for fresh adjudication to the original adjudication authorities. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After the amendment in 2001, the said provisions in the relevant statutes read as follows:- </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"The Commissioner (Appeals) shall, after making such further enquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against."</font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">But, many Commissioners (Appeals) did not really give effect to the above amendment and continued to remand the cases to the original authorities. The Revenue was taking up the cases to higher levels on the ground that the Commissioner (Appeals) did not have the power to remand the cases after the amendment in 2001. And the Tribunal in many cases agreed that the Commissioner (Appeals) did not have the power to remand, but since the Tribunal had such power, the Tribunal regularly remanded the matter to the Original Adjudicating Authority. What really happened was one more stage of appeal and unnecessary expenditure for the assessees. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue of whether the Commissioner (Appeals) still had the powers to remand cases beyond 11.05.2001 came up for judicial scrutiny before the Gujarat High Court in the case of <em>CCE, Ahmedabad -I vs. Medico Lab</em> <strong><font size="1"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=27&filename=legal/hc/2004/2004-TIOL-39-HC-AHM-CX.htm" target="_blank">(2004-TIOL-39-HC-GUJ-CX)</a></font></strong>. The Gujarat High Court vide order dated 21.09.2004 held that Commissioner (Appeals) continues to have the power to remand cases even after the said amendments. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Subsequently, the Punjab & Haryana High Court in the case of<em> CC, Amritsar vs. Enkay (India) Rubber Co. Pvt. Ltd </em><strong><font size="1">(<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=27&filename=legal/hc/2007/2007-TIOL-152-HC-P-H-CUS.htm">2007-TIOL-152-HC-P&H-CUS</a>)</font></strong> vide order dated 08.03.2007 had held that the Commissioner (Appeals) have been divested of the power to remand cases back to adjudicating authority after amendment to Section 35A (3) of Central Excise Act vide an amendment made through Finance Act, 2001. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The P & H High Court distinguished the judgment of the Gujarat High Court rendered in Medico Labs case and stated that the reliance on Supreme Court judgment in the case of <em>Umesh Dhaimonde</em> <font size="1"><strong>(<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=26&filename=legal/sc/2002/2002-TIOL-415-SC-CUS.htm">2002-TIOL-415-SC-CUS</a>)</strong></font> cannot be made, as in that case, the Supreme Court was not dealing with the provisions where earlier power of remand was specifically conferred and subsequently taken away by an amendment carried out through Finance Act, 2001. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court in the case of <em>MIL India Ltd</em> <font size="1"><strong>(<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=32&filename=legal/sc/2007/2007-TIOL-30-SC-CX.htm">2007-TIOL-30-SC-CX</a>)</strong></font>] vide judgment dated 01.03.2007 in Civil Appeal No. 6988/2005 has observed, </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"in fact, the power of remand by the Commissioner(Appeals) has been taken away by amending Section 35A with effect from 11.5.2001 under the Finance Bill, 2001. Under the Notes to clause 122 of the said Bill it is stated that clause 122 seeks to amend Section 35A so as to withdraw the power of the Commissioner (A) to remand matters back to the adjudicating authority for fresh consideration."</font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC in its letter <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2010/instruction10_001.htm"><strong>F.No.275 /34/2006- CX.8A , Dated: February 18, 2010</strong> </a>requested the Chief Commissioners to instruct the Commissioners(Appeals) to follow these judgements strictly. The Board also wanted the Chief Commissioners to bring to the notice of the Appellate Commissioners that the Supreme Court in the case of MIL India Ltd., while noting that the powers of remand had been taken away, has also categorically stated that the Commissioner (A) continues to exercise the power of adjudicating authority in the matter of assessment and the Commissioner(A) can add or subtract certain items from the order of assessment made by the adjudicating authority and the order of Commissioner (A) could also be treated as an order of assessment. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Remand is sometimes unavoidable and making a Law against remand may not be all that wise a decision. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Bar on Remand by Commissioner (Appeals) - Not applicable to Service Tax? </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THERE</strong> is a widespread opinion that even if remand by Commissioner (Appeals) is not allowed under Central Excise and Customs, there is no such bar under Service Tax. As per Section 85(4) of the Finance Act 1994: </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"(4) The Commissioner of Central Excise (Appeals) shall hear and determine the appeal and, subject to the provisions of this Chapter pass such orders as he thinks fit and such order may include an order enhancing the service tax, interest or penalty: </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is argued that the ‘<em><strong>orders as he thinks fit</strong></em>' includes an order of remand. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Last week, the Gujarat High Court delivered an important judgement on this issue. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The short question before the High Court was, <em>whether the Commissioner (Appeals) exercising powers under section 85 of the Finance Act, 1994 has the power to remand the proceedings back to the adjudicating authority.</em> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court held: </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Under sub-section (4) of section 85 of the Finance Act, 1994, the Commissioner (Appeals) hearing the appeals can pass such orders as he thinks fit and such orders may include an order enhancing the service tax, interest or penalty. Proviso to sub-section (4) provides that no order enhancing the service tax, interest or penalty shall be made without affording a reasonable opportunity to the person affected. Sub-section (5) of section 85 provides that subject to the provisions of the said Chapter, in hearing the appeals and making orders, the Commissioner shall exercise the same power and follow the same procedure as he exercises and follows in hearing the appeals and passing orders under the Central Excise Act, 1944. </font></em></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In plain terms, sub-section (4) of section 85 of the Finance Act, 1994 is worded widely and gives ample powers to the Commissioner while hearing and disposing of the appeals to pass <strong>such orders as he thinks fit</strong> including an order enhancing tax, interest or penalty. <strong>Such powers would, therefore, inherently contain the power to remand</strong> a proceeding for proper reasons to the adjudicating authority. In absence of any specific bar in this respect, the appellate powers flowing from sub-section (4) of section 85 would clothe the Commissioner (Appeals) with power to even remand the proceedings. If proper inquiry is not conducted or the proceedings is decided ex parte, it would not be necessary in every case that the Commissioner (Appeals) converts himself to the adjudicating authority and conducts the entire inquiry necessary for proper adjudication of the issues. In such a case, the Commissioner (Appeals) may as well decide to remand the proceedings, and we see no limitation on his powers to do so. </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, it is emphatically held that in Service Tax matters, the Commissioner (Appeals) can remand the matter to the Adjudicating Authority. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If Service Tax cases can be remanded, what is the harm/bar in remanding Central Excise and Customs cases? Even those laws do not specifically bar remand - only history records that the power to remand has been taken away - the Statutes do not emphatically mention that. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Is it necessary to have such protracted litigation on such a simple issue - for more than a decade? It all happened because of the poor drafting skills of the babus. If they wanted to do away with the remand powers, they should have clearly mentioned in the Statutes that the powers of the Commissioner(Appeals) to pass <em><strong>such orders as he thinks fit</strong></em> does not include the power to remand. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the last ten years, instead of wasting the precious time of the Courts and Tribunals on such silly issues, they should have amended the laws, if they are serious about the issue or they should have simply accepted the fact that remand is a necessity and continued with life. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In this case, what was the need for the Revenue to take the matter to the High Court? After all heavens are not going to fall if a Commissioner (Appeals) in a rare case remands the matter to the lower authority. </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <font size="1"><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTI5OTI=" target="_blank">2014-TIOL-463-HC-AHM-ST </a></font></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Export of pulses to Republic of Maldives</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>NOTIFICATION</strong> No. <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2013/dgft13not077.htm" target="_blank">77 (RE-2013)/2009-2014</a></strong> of 27.03.2014 had permitted export of the following quantities of pulses to the Republic of Maldives under bilateral trade agreement between Government of India and Government of Maldives during the period 2014-15 to 2016-17. </font></p>
<table width="400" border="1" align="center" cellpadding="3" cellspacing="0">
<tr bgcolor="#96CA62">
<td valign="top"><p><font color="#FFFFFF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Year </font></strong></font></p></td>
<td valign="top"><p><font color="#FFFFFF"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Quantity in MT </font></strong></font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2014-15</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">87.85</font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2015-16</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">96.63</font></p></td>
</tr>
<tr>
<td valign="top"><p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2016-17</font></strong></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">106.29</font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, it has been decided that the export of above quantity of pulses to Republic of Maldives will be permitted through M/s. PEC Ltd. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2013/dgft13pn057.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice No. 57 (RE-2013)/2009-2014; Dated: April 09, 2014</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Why No Vacation for Tribunals? </font></strong></p>
<div align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Courts including High Courts and the Supreme Court have short spells of vacation, but strangely our Tribunals do not have this facility. If there is some good reason for the Supreme Court and High Court judges to be sent on a forced vacation, the same logic applies to the Tribunals also. The Judges in the Tribunal also require to be rejuvenated and maybe have a few days of holidays with nothing to do, so that they can come back to their jobs refreshed and relaxed. And of course the lawyers too deserve a vacation. Our CESTAT is headed by a retired High Court Judge who must have enjoyed his summer vacation for many years - there is no point in his enduring Delhi's cruel summer at the age of 63 - he should consider ordering a summer vacation for the Tribunal. And we have a vested interest - if judges go on a vacation, so can we without the risk of our stay petitions getting dismissed. </font>
</div>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please read an interesting article by Justice Abichandani, former President of CESTAT, in our columns - <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=2117"><strong>What do judges do during summer vacation?</strong> </a></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_2331.jpg" alt="Legal Corner Icon" width="480" height="377" hspace="5" border="0" align="center"><br>
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<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"> - Friday's cases</font></strong></font></strong></font></p>
<p><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><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">Central Excise </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Rule 14 of Cenvat Credit Rules, 2004 - Credit taken but not utilized till reversal - Whether Interest and Penalty can be levied? The controversy of "'and" & ‘'or'' finally comes to an end? HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> short point involved in the present Civil Miscellaneous Appeal is as to whether a mere taking of CENVAT credit facilities without actually using it, would carry interest as well as penalty? Court has perused the entire decision in (<em>Commissioner of Central Excise & S.T Bangalore Vs. Bill Forge Private Limited</em>) - <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=33&filename=legal/hc/2011/2011-TIOL-799-HC-KAR-CX.htm"><strong><font size="1">2011-TIOL-799-HC-KAR-CX</font></strong> </a>and ultimately found that mere taking of CENVAT credit facilities is not at all sufficient for claiming of interest as well as penalty. It is an admitted fact that Rule 14 of the Cenvat Credit Rules has been subsequently amended, wherein it has been clearly stated as "taken and utilised". Therefore it is quite clear the mere taking itself would not compel the assessee to pay interest as well as penalty. Further, the subsequent amendment has given befitting answer to all doubts existed earlier. </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 initiation of re-assessment u/s 147 gets vitiated merely because AO fails to correct assessment completed u/s 143(1) by issuing notice u/s 1432(2) - NO: HC</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee is a medical institute cum hospital. The assessee filed return for A.Y. 06-07 on 14.03.2007 declaring total income at NIL, as the hospital was under construction. The A.O. was not satisfied with the investment shown in institute cum hospital building of the assessee company after assessment proceedings for A.Y. 2008-09. The DVO estimated the total investment in the construction of Hospital building during at Rs.1,75,73,800/- against the investment declared by the assessee at Rs.1,50,99,423/-. The assessee had furnished nothing on the basis of which its investment at Rs.1,50,99,423/- during the relevant year may be relied upon. The assessee submitted that he was only required to furnish return of income without any enclosures, however, he produced all the vouchers and receipts before the Assessing Officer. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CIT(A) rejected the appeal on the ground that the assessee had not maintained complete details in respect of his accounts of cost of construction and had underestimated the investment in construction of the hospital building. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issues before the Bench are - Whether initiation of re-assessment u/s 147 gets vitiated merely because the AO fails to correct assessment completed u/s 143(1) by issuing notice u/s 1432(2) and Whether a prima facie opinion on escapement of income is good enough reason to resort to the provisions of Sec 147. And the verdict goes against the assessee. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Storage of imported goods in warehouse pending clearance - whether Customs authorities can issue certificate and order waiver of demurrage charges in all cases - No, says HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CUSTOM</strong> authorities are issuing waiver directions even in cases where the importers are clearly at fault and fine, penalty, personal penalty and/or warning has been imposed by the customs authorities. Even in cases of mis-declaration, undervaluation and concealment, the certificates are being issued. This is clearly giving premium to dishonesty. The waiver should be granted in genuine cases where the importers are ultimately found not at fault. It cannot be that all importers honest and dishonest are treated equally. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Where on conclusion of the adjudication proceedings there is no imposition of any fine, penalty, personal penalty and/or warning by the customs authorities, the Policy for Waiver of demurrage charges would be applicable and the importer would be entitled to be considered for its benefit. </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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