TIOL-DDT 2507 · 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 align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><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><strong><font color="#663399" size="3">TIOL-DDT 2507</font><br> 31.12.2014<br> Wednesday</strong></font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">SEZ - EOU and DTA units - Level Playing Field</font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CAG </strong>in its Report No. 21 of 2014 to Parliament observes, </font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">EOUs get duty free imported/indigenously procured raw materials and subject to certain conditions are even allowed to sell their finished goods into Domestic Tariff Area (DTA) after paying the applicable Basic Customs Duty (BCD) and Countervailing Duty (CVD) as if the final products were imported.</font></em></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, in cases where both the BCD and the CVD were ‘nil', the EOU would not pay any duty on clearance of the final products in DTA. A unit in the DTA producing/clearing same final product would also clear these goods at ‘nil' rate of duty, but would have suffered duty on inputs used in the manufacture of these products. This had put the DTA units under a comparative disadvantage. To remove this anomaly, the EOUs were required to pay back the duty forgone on inputs utilised for manufacture of such goods cleared into DTA at ‘nil' rate of duty with effect from 1st September 2004. </font></em></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>However, such protection to units in DTA was not provided under the SEZ policy/Act. SEZ units can sell their goods, including by-products, and services in DTA on payment of applicable duty including at ‘nil' rate with no requirement to pay back the duty forgone on such inputs used. Proportionate duty forgone on inputs utilized in the manufacture of finished goods cleared at nil rate in DTA works out to Rs. 84.19 crore in 20 SEZ units in Andhra Pradesh, Maharashtra, Gujarat, Uttar Pradesh and West Bengal which could not be recovered in the absence of enabling provisions. Additionally, this policy had put SEZ units at a distinctly advantageous position compared with similar units in the DTA or even other EOUs. </em></font></p> <p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A similar case of inverted duty structure was observed in three Units in Aspen SEZ, Coimbatore, Tamil Nadu who were granted LOA in 2007 for manufacture of parts of Wind Mills. The SEZ units were encouraged to clear more into DTA in view of the lesser rate of customs duty on Wind Mill parts which ranged between 5.30 and 7 per cent in terms of exemption Notification No. 21/2002 - Cus dated 01 March 2002 whereas the rate of duty payable but for the exemption on the inputs utilized in the manufacture of finished goods ranged between 14 and 21 per cent. However, in the absence of enabling provisions, the proportionate duty concession amounting to Rs.155.00crore availed by these three units on the raw materials consumed in the manufacture of finished products sold in DTA could not be recovered which would have otherwise discouraged such DTA sales. </font></em></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Department's Reply:</strong> the Units under SEZs operate under the different tax regime compared to EOUs.SEZ units have to pay full duties while clearing the goods into DTA whereas EOUs have concessional duties.The SEZ and EOUs operate under different legal framework and have prescribed entitlements and obligations. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Reply of the department is not acceptable to audit as in the case of final goods cleared in the DTA with nil rate of duties, by SEZ, EOU and DTA units, the EOUs are required to pay back the duty benefits availed while importing the raw material, similarly DTA units also bears the duty liability on the imported inputs, SEZ units while clearing the goods in DTA need not pay any duty benefits availed on the inputs, thus putting both EOU and SEZ in a disadvantageous position. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Recommendation:</strong> CAG wants the Government to consider recovering duty forgone on inputs utilised for manufacture of finished products, on clearance of such exempted goods in DTA, as is done in the case of EOUs. </font></p> <p align="center"><font size="3" face="Courier New, Courier, mono"><em><strong><font color="#006600" face="Georgia, Times New Roman, Times, serif">SEZ - Failure to meet export obligation </font></strong></em></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AUDIT</strong> notes; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rule 43 of SEZ Rules 2006 permits subcontracting by SEZ Unit for exports on behalf of the DTA exporter subject to the condition that all the Raw Materials including semi-finished goods and consumables including fuel shall be supplied by the DTA Exporter. Further, finished goods need to be exported directly by the SEZ Unit on behalf of the DTA exporter. However, exports can be made either by the SEZ Unit or EOUs when sub-contracting on behalf of EOUs is undertaken. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"Export" as defined in section 2(m) of SEZ Act 2005 means taking Goods/service out of India from a SEZ, supplies from DTA to a SEZ Unit/Developer and supplies from one SEZ Unit to other SEZ unit and does not include Deemed Exports. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In Andhra Pradesh, a unit in APIIC took sub-contracting permission from DC and Specified Officer for manufacture of Zidolam-N amounting to Rs.149.24crore. The entire quantum of subcontracted materials was sent to another unit (EOU Unit) and from there, the material was cleared as physical exports as well as deemed exports. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Deemed exports of material sub-contracted by the SEZ Unit through an EOU is not in order as the said materials are required to be physically exported under the SEZ Rules. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Department's Reply:</strong> SEZ Unit may, in terms of Rule 43(b) of SEZ rules, on the basis of annual permission from the Specified Officer, undertake sub-contracting for export on behalf of a DTA exporter, subject to condition that finished goods shall be exported directly by the Unit on behalf of the DTA exporter provided that in case of sub-contracting on behalf of an EOU or EHTP unit or STPI unit or Bio-technology Park unit, the finished goods may be exported either from the Unit or from the EOU or EHTP unit or STPI unit or Bio-technology Park unit. Accordingly the decision was taken. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rule 43(b) provides for Sub-contracting for Domestic Tariff Area unit for export - A Unit may, on the basis of annual permission from the Specified Officer, undertake sub-contracting for export on behalf of a Domestic Tariff Area exporter, subject to following condition that finished goods shall be exported directly by the Unit on behalf of the Domestic Tariff Area exporter provided that in case of sub - contracting on behalf of an Export Oriented Unit or an Electronic Hardware Technology Park unit or a Software Technology Park unit or Bio - technology Park unit, the finished goods may be exported either from the Unit or from the Export Oriented Unit or Electronic Hardware Technology Park unit or Software Technology Park unit or Bio - technology Park unit. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The reply is not acceptable to Audit as proviso to Rule 43(b) of SEZ Rule specifically prescribes that the finished goods manufactured on sub - contracting basis are to be mandatorily exported either from the Unit or from the EOU. Further, the ‘condition of export' is referred to in SEZ Rules, which does not include deemed exports.</font></p> <p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">What should the Government do?</font></p> <p align="center"><font color="#006600" face="Georgia, Times New Roman, Times, serif"><strong><em><font size="3">Service Tax VCES, 2013 draws to a close </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> much hyped and advertised Voluntary Compliance Encouragement Scheme, 2013 comes to a close today.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The CBEC advertised it as a scheme providing the service tax assessee with a golden opportunity to pay all their ‘tax dues' for the period 01.10.2007 to 31.12.2012 without interest, penalty and other legal proceedings including prosecution. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The VCES was not without its share of controversies and the Board Circulars issued on the matter tried to apply a balm-like effect with some reasonable success. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The fourth and the fifth step for those who have opted for the scheme (as per the CBEC guidelines) are -</font></p> <p align="justify"><strong><u><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Step 4 </font></u></strong></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The declarant is required to pay not less than 50% of tax dues on or before 31st December 2013. Balance on or before 30th June 2014 and if not paid, can be paid </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><font color="#FF0000" style="background-color:#FFFF00" span="span">on or before 31st December 2014</font> </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif">along with interest from 1st July 2014. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Cenvat credit cannot be utilized for payment of dues (Rule 6(2)). </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Amount paid shall not be refundable. </font></p> </blockquote> <p align="justify"><strong><u><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Step 5 </font></u></strong></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On full payment of taxes, the designated authority will issue acknowledgement of discharge in VCES-3 within 7 working days from the date of furnishing of details of tax dues paid in full, along with interest if any. <strong>Last date for payment of first installment of 50% of total tax dues is 31.12.2013 and </strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong style="background-color:#FFFF00" span="span">balance amount on or before 30.06.2014 or 31.12.2014 (with interest). </strong></font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We, at TIOL, have carried innumerable capsules in this column and articles and have been successful in highlighting the issues ailing the scheme and the Board has responded well by issuing clarifications. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">A lot of high profile arrests also followed of those who had evaded Service tax but had coolly collected it from their clients. The Anti-evasion machinery was in full gear and every other day crores were found to be evaded by service tax assessees. It seems that either every tax evader has been brought to book or the machinery has been dismantled for there is not much news on this front in the recent past. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is a known fact that such revenue-gathering-enticing schemes are never appreciated by the honest tax payers but the government in all its wisdom has been coming out with such short-lived schemes in an effort to mop up revenue which has been cleverly concealed by erring taxpayers. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Disputes associated with VCES, 2013 would still surface in the coming days and become a beacon for any new schemes that may be given birth to in the future. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">At the end of the day, what matters is what has been the fill in the treasury, which we will know soon. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">There is no refund in the VCES under any circumstances. If you have made a declaration by mistake, the entire amount paid is forfeited and the balance amount payable will be recovered. </font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">VCES - Government's Bait? </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IN</strong> several Commissionerates, VCES declarations are not accepted and the declarations have been used to issue Show Cause Notices against the declarants who believed the Government and walked into the trap. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If Commissioners frustrate the good gesture of the Government like this who will ever come forward for voluntary declaration in future? </font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Genuineness of Bill of Entry - Advice to Banks by Mumbai Customs </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> large number of requests are being received by the Commissioner of Customs (Imports) in JNPT Customs from various Banks for verification of genuineness of Bills of Entry. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Commissionerate informs the banks that information is already available at ICEGATE for the current year as well as the previous year. Banks can first check the veracity of the Bills of Entry on the ICEGATE website. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">If the information is not available on the website, Banks should send their conversant/ <strong>concerned</strong> staff to the designated officer posted in EDI section of JNCH along with an authority letter. The bank Staff should possess valid Id and produce the same for verification. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.jawaharcustoms.gov.in/index.php/bank" target="_blank"><strong>http://www.jawaharcustoms.gov.in/index.php/bank</strong> </a></font></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><strong><em><font color="#006600">Uploading of Immovable Property Returns (IPRs) by IRS officers. </font></em></strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CBDT</strong> informs all IRS (IT) officers that the Immovable Property Returns (IPRs) for the year 2014 should be uploaded by the IRS officers themselves on the website: <a href="http://www.irsofficersonline.gov.in" target="_blank"><strong>www.irsofficersonline.gov.in </strong></a></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT has given detailed instructions on how to upload the returns. </font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1. The Immovable Property Returns (IPRs) for the year 2014 as on 31.12.2014 will be uploaded by the IRS officers themselves on the website: </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. In the individual officer's dashboard, i.e. on the main page of the website there are two links for IPR available in left side columns: "View IPR" and "Upload IPR". "View IPR" link is for general public and "Upload IPR" is for IRS officers to upload their IPRs for the year 2014. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. To upload IPR, one has to click on "Upload IPR" in the dashboard or once logged in onto CMS, to click on "My account" tab and then "Upload IPR" link which appears at the bottom.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. The IRS officers have to scan their IPRs for the year 2014 along with the copy of forwarding letter received by their superior officers (duly stamped). The scanned document has to be in pdf format only (multiple pages). </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5. The IRS officers are advised to upload the copy of forwarding letter received by their superior officers (duly stamped) along with the IPR as this would facilitate in Issuing vigilance clearance for deputation etc. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6. The maximum size allowed to upload is 2 MB. For getting the scanned image within the prescribed size, the settings of the scanner may be changed appropriately e.g. resolution may be kept low etc. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7. Once the IPR file is uploaded from desktop to the system, it remains in 'saved' state, but it is still not available in Public Domain. At this stage, the officer can delete the file in case there is an error in uploading the right file. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8. To put IPR on public domain officers need to "submit" the IPR in Action column in the table. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9. Once submitted, the officers will not be able to make any change in IPR and it will be available in the Public Domain.</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">10. Acknowledgement of IPRs posted in the public domain can he printed from the link: "IPR status." </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">11. In case, there is a need of filing a supplementary IPR or a corrected version after the first one has already placed in public domain, the same can he uploaded with appropriate comments in the "remarks, if any" text box.</font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Will CBEC follow? </font></p> <p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=70&filename=pitara/oms/cbdt_ipr_4446-1313-147625.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBDT F. No.HRD/PM/444/6/IPR-13/13-14/7625., Dated: December 30, 2014</font></strong></a></p> <p align="center"><font size="3" face="Georgia, Times New Roman, Times, serif"><em><strong><strong><font color="#006600">Jurispruden</font></strong></strong></em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><em><font color="#FF6633" size="4">tiol<font color="#006600" size="3">-</font></font></em></strong></font></strong></font><em><strong><strong><font color="#006600">Thursday's cases</font></strong></strong></em></font></p> <p align="justify"><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">Central Excise</strong></font></p> <p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Premises obtained on lease from MIDC - Registration cannot be denied on ground that earlier occupant of premises had dues pending against them: CESTAT</font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>appellant purchased the premises in question from M/s Akasha Syncotex Ltd. who initially was the lessee of the factory premises from MIDC. As M/s Akasha Syncotex Ltd. closed the business from the said premises and applied for cancellation of Central Excise registration, the appellant being interested party for taking the said premises had entered into an agreement with M/s. Akasha Syncotex Ltd. and with due permission from MIDC, the factory premises got leased out in the name of the appellant. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant applied for registration under Central Excise Act for the product manufactured by them. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Revenue was in no mood to grant the registration </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 payment in consideration of transfer of shares and handing over of management & control of company including termination & modification in terms of management, is liable to be treated as 'such payment' u/s 28(ii)(a) - YES: HC </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE </strong>assessee an individual, was the Chairman-cum-Managing Director of M/s Central Distillery and Breweries Ltd. (CDBL), which was engaged in the business of manufacturing and sale of Indian Made Foreign Liquor (IMFL) and beer. The assessee along with his family members, held 1,86,019 shares, constituting 57.29% of the paid-up equity share capital of CDBL. One M/s Shaw Wallace Company Group (SWC Group), a giant in liquor business in comparison to CDBL, offered and purchased through their subsidiaries, 1,86,019 shares out of the total shares held by assessee and his family members at the rate of Rs.30/- per share for Rs.55,83,270/-, by a MOU. The assessee who individually held 12% of the paid-up equity share capital of CDBL also entered into a deed of covenant in his individual capacity with the SWC Group. The assessee as per the MOU received a non-compete fee of Rs.6.60crores out of which Rs.6crores were paid upfront and balance was to be paid at later date. Upon verification of returns, the entire non-compete fee of Rs.6.60crores was treated as a capital receipt and hence, not exigible to tax. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">THE issue before the Bench is - Whether payment in consideration of transfer of shares and handing over of management & control of company including termination & modification in terms of management, is liable to be treated as 'such payment' u/s 28(ii)(a). 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">Only basis for denying credit has been that invoices are either in name of another unit of appellant or in name of their HO - doubt has never been raised regarding actual receipt of services, so credit admissible: CESTAT </font></strong></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>A</strong> SCN was issued by the jurisdictional authorities seeking to deny the CENVAT credit on the ground that the invoices under which the credit was availed were either in the name of their head office or in the name of the appellants' other unit at Thane. The demand was confirmed by mentioning that the appellant should have been registered for ISD registration to enable distribution of credit to their respective units; that mere payment is not enough to claim the credit but material evidence should be brought on record that the said services are utilized in the <em>Patalganga</em> unit. The extended time period u/s 11A was invoked. </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 align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></p> <p align="justify"><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>