TIOL-DDT 2447 · the untouched capture
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body> <p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font color="#663399" size="3"><s><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></strong></s>TIOL-DDT 2447</font><br> 29.09.2014<br> Monday</font></strong></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">No Undue Harassment of Assessee - CBDT tells AOs </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> has come to the notice of the Board that during the scrutiny assessment proceedings some of the AOs are routinely calling for information which is not relevant, for enquiry into the issues to be considered. This has been causing </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">undue harassment to the taxpayers </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">and has also drawn adverse criticism from several quarters. Further, feedback and analysis of such orders indicates that many times the core issues, which formed the basis of selection of the case for scrutiny were not examined properly. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, the Board directs that: </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The cases selected for scrutiny during the Financial Year 2014-2015 under CASS, on the basis of either AIR data or CIB information or for non re-conciliation with 26AS data the scope of </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">enquiry should be limited to verification of these particular aspects only. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. The reason(s) for selection of cases under CASS are displayed to the Assessing Officer in AST application and notice u/s 143(2), after generation from AST, is issued to the taxpayer with the remark<em> 'Selected under Computer Aided Scrutiny Selection (CASS)"</em>. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. all efforts would be made to ensure that assessment proceedings are completed expeditiously in minimum possible number of hearings without unnecessarily dragging the case till the time-barring date. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. In case, during the course of assessment proceedings it is found that there is potential escapement of income exceeding Rs. 10 lakhs (for non-metro charges, the monetary limit shall be Rs. 5 lakhs) on any other issue(s) apart from the AIR/CIB/26AS information based on which the case was elected under CASS requiring substantial verification, the case may be taken up for comprehensive scrutiny with the approval of the Pr. CIT/DIT concerned. </font></p> </blockquote> <p><a href="http://www.taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MTcxNzQ=" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT Instruction No. 7/2014., Dated: September 26, 2014 </font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Anti Dumping Duty on Flexible Slabstock Polyol - unabated Resurrection! </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>RESURRECTION </strong>of dead notifications has become a regular practice with the CBEC, in spite of the fact the LAW is against it and the Courts have held against such retrospective validation and even the Board itself issued a Circular against such practice. The Board apparently has no respect for the Law or the Courts or even its own directions. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The latest resurrection is of the Anti Dumping Notification No.89/2009-Cus dated 31.08.2009 which was valid till 30th August 2014. By 30th August, the Government could not extend this validity. After 25 days of its death, they have now extended it till 30th day of August 2015. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Delhi High Court had in <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTQ5MTU=" target="_blank"><font size="1"><strong>2014-TIOL-1130-HC-DEL-AD</strong></font> </a> held that a definitive/final anti-dumping duty can be collected beyond the stipulated period only when a notification extending the levy has been issued, <strong>before the expiry of the parent notification</strong>.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All that the aggrieved parties need to do now is to go to the High Court to get the extension quashed. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=337&filename=notification/custom/2014/ctariffadd14_042.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 42/2014-Cus., (ADD), Dated: September 25, 2014 </font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs - Chickpeas exempted till January 2015 - No resurrection </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS </strong>per Sl.No. 21 of the Table in Notification No. 12/2012-Cus dated 17 03 2012, pulses falling under heading 0713 attract ‘nil' rate of duty till 1st October 2014. Now ‘Chickpeas(garbanzos)' is taken out of Sl.No.21 of the table and specified against Sl. No. 21A and the exemption is valid till 1st day of January 2015, while the exemption for other pulses is made valid till 1st day of April 2015. This entry is to expire on 1st October 2014 - fortunately, the Board woke up well in time and extended it before expiry. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=23&filename=notification/custom/2014/ctariff14_029.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 29/2014-Cus. , Dated: September 25, 2014 </font></strong></a></p> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Income Tax - extension of due date for filing returns for those who have to get their accounts audited - Several High Courts direct CBDT to extend date - When is it coming? </font></strong></font></p> <p align="center"><font color="#006600"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">IT HAS COME! </font></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DDT</strong> asked this question on <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=21595" target="_blank"> <strong>Friday</strong> </a> and also observed, "<em>We understand that the CBDT is seriously working on extending the date, but why did they push all these assessees to the High Courts?"</em> </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DDT is happy to report that on Friday itself, CBDT extended the date. The Board noted, </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"<em>Writ petitions have also been filed in various High Courts for directing the Board to extend the due date for furnishing of return of income from 30th September, 2014 to 30th November, 2014 in conformity with the extension of the due date for filing of tax audit report. </em></font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court of Madras passed interim order on 24.09.2014 and directed the Board to consider the request of the assessees in general and consider the extension of time for furnishing the return of income. It has been reported that the High Court of Judicature at Hyderabad disposed the writ petition with a direction to the Board to dispose of the representation of the petitioners. The High Court of Bombay disposed of writ petition vide order dated 25.09.2014 and directed the Board to look into the practical difficulties of the petitioners and take a just and proper decision in this matter. </font></em></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Gujarat High Court allowed Special Civil Application No.12656 of 2014 with Special Civil Application No.12571 of 2014 and vide judgement dated 22.09.2014 directed the Board to modify the order under section 119 of the Act dated 20.08.2014 by extending the due date for furnishing the return of income to 30th November, 2014.</font></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">" </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, in compliance to the judgement of High Court of Gujarat and after considering the representations made for extension of due date for furnishing of return of income in compliance with the directions of the other High Courts, the Board, in exercise of power conferred by section 119 of the Act, has extended the `due-date? for furnishing return of income from 30th September, 2014 to 30th November, 2014 for the assessment year 2014-15 for all purposes of the Act, in case of an assessee, who, </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) is required to file his return of income by 30th September, 2014 as per clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961; and </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(ii) is also required to get his accounts audited under section 44AB of the Act or is a working partner of a firm whose accounts are required to be audited under section 44AB of the Act. </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However the Board has clarified that there shall be no extension of the "due date" for the purposes of Explanation 1 to section 234A (<strong>Interest for defaults in furnishing return</strong>) of the Act and the assessees shall remain liable for payment of interest as per the provisions of section 234A of the Act. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What then is the purpose of the extension? The assessee has to pay interest for the lapse of the Board! </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=67&filename=notification/cbdt/2014/order_15352014.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT Order Section 119 in F.No.153/53/2014-TPL (Pt.I)., Dated: September 26, 2014 </font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Submission of representations through proper channel - CBEC Instruction </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBEC</strong> has noticed that a large number of representations are being received in the Board directly without being routed through proper channel. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board reiterates that all representations should be sent through proper channel after due verification and with the comments/recommendations of the respective Chief Commissioner/Director General. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board advises all CCs/DGs to bring this to the notice of all concerned. They shall forward the representations of the officials, with their comments/recommendations immediately on receipt and in any case, within a maximum period of one month of the date of receipt. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Incidentally, the CBDT had only a week ago issued a similar instruction <a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/oms/CBDT_Office_Mem_Instructions.htm" target="_blank"><strong>CBDT Office Memorandum in F. No.Dir(Hqrs)/Ch.(DT)/29/2013, Dated: September 17</strong></a>. And whereas the CBDT warns that Officers/Staff violating these instructions may be liable for appropriate disciplinary action for displaying conduct unbecoming of a Government servant attracting the provisions of Rule 3 (1) (iii) of the CCS (Conduct) Rules. 1964, the CBEC perhaps doesn't share a similar sentiment. Please see <strong>DDT <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MjE1ODQ=" target="_blank">2445/25.09.2014</a></strong>. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=38&filename=pitara/misc_files/dptl-represntn.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Letter No. A-32018/36/2014-Ad.III.A., Dated: September 23, 2014</font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - export of Iron Ore Pellets </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has amended the Chapter 26 of Schedule 2 of ITC(HS) Classification of Export and Import Items. KIOCL Limited (formerly known as Kudremukh Iron Ore Company Limited) has been permitted to export its own manufactured iron ore pellets either by itself or through any entity authorized by them for the purpose. </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2013/dgft13not092.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Notification No. 92 (RE - 2013)/2009-2014., Dated: September 26, 2014 </font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Clean Revenue</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Revenue Secretary in a letter to the Cabinet Secretary stated, "<em>this Department is determined to make "Swachhta Shapath" a success in letter and spirit and the pledge would be administered to all including the attached and subordinate offices of Department of Revenue. All preparations would be made to administer the "Swachhta Shapath" for which the required infrastructure is already in existence in North Block.</em>"</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Accordingly <em>all the officers and staff members of the Department of Revenue includingCBDT/CBEC (including Attached and Subordinate Offices) have to ensure their presence for the "Swachhta Shapath" on 2nd October, 2014 at 11:00 AM in the open space inside the North block near gate No.1 to take the pledge. However, exceptions may be applied for those officers/staff who are on leave / tour with prior approval of the competent authority. </em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">All the Directors and Deputy Secretaries level Officers have to chalk out a time-bound plan for completing the task of weeding out old and obsolete files and records and send the plan to GAR Division for compilation and inclusion in the action plan to be approved by Revenue Secretary. </font></p> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DDT 1211 - 08.10.2009 </strong>had asked - <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=OTc3Mg==" target="_blank"><strong>Junk Furniture in Government offices - why not dispose them?</strong> </a></font></p> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Also see <a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MTUwOTU=" target="_blank"><strong>Poor Ambience in Central Excise and Customs Offices - CCs Responsible - MoS</strong> </a>-<strong> DDT 1866/ 28.05.2012</strong> & </font></p> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/NewsDesc.php?MpoQSrPnM=MjEzNDQ=" target="_blank"><strong>Come to office on time - Govt tells Babus</strong> </a> -<strong> DDT 2422/25.08.2014 </strong></font></p> <p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=38&filename=pitara/misc_files/instructions_on_swach_bharat.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Dept of Revenue F.No.32020/11/2007-GAR(Pt.). , Dated: September 23, 2014 </font></strong></a></p> <p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Silver for Abhishek Verma </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/AbhishekVerma.jpg" alt="Legal Corner Icon" width="150" height="250" hspace="5" border="0" align="left"><strong>ABHISHEK</strong> Verma brought an individual silver medal for India in archery in the Asian Games.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In the team event, he along with his team won the Gold. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Abhishek's mother gave him Rs. 80,000 to buy equipment for his sport - and that was all the money she had. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He was recently presented the Arjuna Award by the President of India. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An Arjuna awardee, an Asian Games Gold and Silver Medallist, Abhishek works as a Tax Assistant in the Income Tax Department. (See <a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=21379" target="_blank"><strong>DDT 2426 - 29 08 2014</strong></a>). </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Probably there is no provision in the cadre review to promote outstanding sportsmen who bring laurels to the country.</font></p> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If it were some other sport and some other organisation, Abhishek would have got huge benefits. </font></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><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">CENVAT Credit - Job-worker entitled to take credit on capital goods used in manufacture of exempted intermediary products: HC</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>SEIITL</strong> was a public limited company and was engaged in the manufacture of colour monitors and CTV chassis on job work. Central Excise Officers conducted a check and found that SEIITL was manufacturing CTV chassis for SEIL on job work basis. For this purpose SEIITL had obtained 10 numbers of Auto Insertion Machines from SEIL. SEIITL had taken credit of the duty on these machines. The statement of Manager Production of SEIITL was also recorded, who deposed that all the 10 numbers of Auto Insertion Machine received from SEIL were being used exclusively for the manufacture of CTV chassis for SEIL. According to the department, Cenvat Credit had wrongly been utilised by SEIITL and there was suppression of facts. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Commissioner Central Excise, Noida passed an order in original disallowing the Cenvat Credit amounting to Rs. 74,40,730.00 and also imposed penalty. CESTAT allowed the appeal holding that SEIL was eligible for availment of Cenvat Credit. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Aggrieved Department is before the High Court with the question of Law: <em>Whether the CENVAT credit of capital goods taken by the respondents, which are exclusively used in the manufacture of exempted goods, is admissible</em> </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 if assessee has sums of carry-forward losses and unabsorbed depreciation which are relatable to block period, same is to be set off against undisclosed income determined in block assessment - YES: HC </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> assessee is a dealer in machinery relating to bore-well. A search was conducted and a block assessment was done. During the assessment, the AO imposed certain amount of tax, upon the undisclosed income. Aggrieved, the assessee approached the Settlement Commission under Section 245D. The undisclosed income for the block period was determined at Rs.1,36,52,701/- and a tax at 60% was imposed, aggregating to Rs.81,91,620. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The issue before the Bench is -Whether if an assessee has sums of carry-forward losses and unabsorbed depreciation which are relatable to the block period, the same is to be set off against undisclosed income determined in block assessment. And the answer is YES. </font></p> <p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Service Tax </font></strong></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Transaction in lottery not taxable - Sale of Sikkim Lottery tickets - Sikkim High Court has jurisdiction: HC </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issue is the taxability of the transaction in lottery tickets. The petitioners have challenged in the Sikkim High Court, letters issued by Mumbai Service Tax. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Union of India raised an objection that the three impugned letters were issued from the Mumbai Office, thus, the cause of action arose in the territorial jurisdiction of the Mumbai High Court, therefore, the Writ Petition would not be maintainable. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The High Court noted that in an earlier writ petition <strong>(reported in <a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTA3NDc=" target="_blank"><font size="1">2013-TIOL-904-HC-SIKKIM-ST</font></a>)</strong> the same High Court had held that the transaction in the lottery tickets are not liable to service tax under the provisions of the Finance Act, 1994, as amended by the Finance Act, 2012 and the three communications issued in the said matter were quashed. </font></p> <p><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our Columns Tomorrow for the judgements </font></strong></p> <p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more <strong>DDT</strong></font></p> <p><strong><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></strong></p> <p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@tiol.in"><strong>vijaywrite@tiol.in </strong></a></font></p> </body> </html>