TIOL-DDT 725 · the untouched capture
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<p><font size="2"><b><font color="#663399" size="3" face="Verdana, Arial, Helvetica, sans-serif">TIOL-DDT 725</font></b><font face="Verdana, Arial, Helvetica, sans-serif"><b><br>
23.10.2007<br>
Tuesday </b></font></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Ban on export of rice - Overactive Customs - DGFT clarifies</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By Notification No. 38 (RE-2007)/2004-09 dated 15.10.2007, export of rice was banned with effect from 9.10.2007. It seems DGFT has information that Customs Authorities are not permitting export of rice even in cases where shipping bills have been filed and let export date given much prior to the date of ban.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per <st1:place
w:st="on">Para 9.12 of the HOP,</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However, wherever Procedural / Policy provisions have been modified to disadvantage of exporters, same shall not be applicable to consignments already handed over to Customs for examination and subsequent exports upto Public Notice / Notification date. </font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Not all customs officers can be expected to know the provisions of the Handbook of Procedures and for the ignorance of the officers, it is always the assessees/exporters/citizens that will have to suffer.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now DGFT has again clarified that "ban on export of non-basmati rice will not be applicable for the consignments which are covered under the above mentioned provisions of Handbook of Procedures Vol.I" </font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Why can't they simply say that the ban would not apply to consignments handed over to Customs before 9.10.2007?</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When will government learn to speak in a language that people understand? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=46&filename=notification/dgft/2007/dgft07cir015.htm" target="_blank">Policy Circular No. 15 (RE-07)/2004-2009 Dated 19th Oct., 2007</a></u></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Export - Refund of taxes - new promises from Kamal Nath</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Poor Kamal Nath, unfortunately does not understand that he can only give promises, not refunds. He has now announced a plan for sector-specific package for refund of taxes and levies to exporters hit by a sharp rise in rupee value. He said that his Ministry is preparing a Cabinet note for expanding coverage of refunds to exporters. He further very ignorantly said, "The government had announced a Rs 1400-Crore package for exporters in July and exempted seven items from service tax." Maybe he should have a chat with his illustrious and articulate colleague, the Finance minister before he announces his grandiose schemes.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2007/cnt07_104.htm" target="_blank">NOTIFICATION NO. 104</a></u><b><u> & </u></b><u><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2007/cnt07_105.htm" target="_blank">105/2007-CUSTOMS (<st2:GivenName
w:st="on">N.T.</st2:GivenName>) Dated : <st1:date ls="trans" Month="10"
Day="17" Year="2007" w:st="on">October 17, 2007</a></u></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Unsolicited Commercial Communications - National Do Not Call Registry - RBI directions</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b> </b>Reserve Bank of <st1:country-region
w:st="on"><st1:place w:st="on">India</st1:country-region> had earlier advised banks</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1.not to engage Telemarketers (DSAs/DMAs) who do not have any valid registration certificate from DoT, Govt of India, as telemarketers, </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. to furnish the list of Telemarketers (DSAs/DMAs) engaged by them along with the registered telephone numbers being used by them for making telemarketing calls to <st1:stockticker w:st="on">IBA to enable <st1:stockticker w:st="on">IBA to forward the same to TRAI and </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3.to ensure that all Telemarketers (DSAs/DMAs) presently engaged by them register themselves with DoT as telemarketers .</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBI has decided that in addition to DSAs/DMAs, banks/their Call Centres, who make solicitation calls, are also required to be registered as Telemarketers with DoT. TRAI have also clarified that banks/their Call Centres, while registering themselves as Telemarketers, will be required to give the details of the telephone numbers used for telemarketing.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">TRAI has informed RBI that the pace of registration of DSAs/DMAs engaged by banks with DoT is very slow. Banks are therefore advised to ensure that all DSAs/DMAs engaged by them register themselves with DoT as telemarketers at the earliest.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Next time when you get a call from one of these banks that you have been chosen exclusively for a special credit card or that a pre sanctioned loan is awaiting you, maybe you should inform RBI and TRAI.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><u><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=wnew/rbifiat.htm" target="_blank">RBI/2007-08/163- DBOD.FSD.BC.35/24.01.011/2007-08 dated <st1:date
ls="trans" Month="10" Day="19" Year="2007" w:st="on">October 19, 2007</a></u></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Pravin Gordhan, Commissioner of the South African Revenue Services (SARS) - a highly successful Customs officer of Indian Origin</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><b><b><img src="http://www.taxindiaonline.com/RC2/image/stories/pravin.jpg" alt="Legal Corner Icon" width="78" height="98" hspace="5" border="0" align="left"></b></b></b></font></b></font></strong></font></b></font></strong></font></b></font></strong></font></b></font></strong></font></b></font></strong></font></b></font></strong></font></b></font></strong></font></b></font></strong>Pravin <st2:Sn w:st="on">Gordhan</st2:Sn> was born in <st1:place w:st="on"><st1:City
w:st="on">Durban on <st1:date ls="trans" Month="4"
Day="12" Year="19" w:st="on">April 12 1949 into a conservative Gujarati-speaking family. He was studying pharmacy at the University of Durban-Westville and getting deeper into Congress politics. In 1970-71 he was part of the university's first elected student representative council (SRC). Although the SRC was forced to suspend its activities in 1972, Gordhan and other student leaders found alternative methods of mobilising students. They worked with Congress leaders, cooking up events that hundreds of students would attend and using these to raise political consciousness and mobilise resistance.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After graduating, Gordhan was employed at <st1:City w:st="on">Durban's <st1:place
w:st="on"><st1:PlaceName w:st="on">King <st1:PlaceName w:st="on">Edward <st1:PlaceName w:st="on">VIII <st1:PlaceType w:st="on">Hospital for seven years (1974-1981). But this "was just a job, there wasn't a passion or a calling". His real passion was in the struggle against apartheid. From 1974, Gordhan became an executive member of the Natal Indian Congress and was in contact with ANC leaders and activists released from <st1:place
w:st="on"><st1:PlaceName w:st="on">Robben <st1:PlaceType
w:st="on">Island.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The provincial administration fired Gordhan in 1981 after he was detained under the Internal Security Act. By then, he was co-ordinator of one of the most sophisticated internal campaigns of the time, the campaign against the election of the South African Indian Council.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He saw his first period in detention as "a test of your principles, a test of your resilience and your moral codes". He saw it as a growth experience. "It teaches you humility, it teaches you how to cope with -- and learn the meaning of -- powerlessness, but it also teaches you that even in that powerless situation you've got to learn to manipulate the other side, which I must say I did very successfully."</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He was arrested again in 1990. Released in 1991, he became a senior negotiator in Codesa 1 and 2 and in subsequent negotiations. After 1994 he represented the ANC in parliament. He played a role in drafting the 1996 constitution and chaired the parliamentary committee on constitutional affairs. Here, he said he learnt to find ways of arriving at consensus and finding compromises on difficult legislative issues.</font></p>
<p align="justify" ><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Joining SARS</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In 1998 Gordhan made it known that he had reached a stage in Parliament where he wanted a new challenge. He was asked to join SARS, which needed serious transformation.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gordhan joined the organisation as deputy commissioner in March 1998 and by November 1999 he had taken on the role of commissioner.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He said he had always wanted to demonstrate that a public institution was able to work effectively and efficiently, and the transformation of SARS presented this opportunity. "It's not just about changing the organisation, it's also about changing society. Because if you don't understand why you need to pay taxes you don't take SARS seriously and then I'm wasting my time here." He said he saw his job as twofold: collecting money and changing the compliance climate in SA, where not paying tax had become a public sport. Gordhan said the aggressive use of tax avoidance schemes, often based on sophisticated financing structures, had become widespread during the 1980s and had resulted in significant losses of tax revenue. He defined his job as a one of "mass mobilisation" -- not too different from what he had done during the struggle.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">SARS had 100 different offices countrywide and was bureaucratic and inefficient. Skills were poor and experience levels were remnants of the apartheid era. He needed to get the right people to do the right jobs, building skills and capabilities. The customs environment was at best under-resourced and neglected, and its administration was in need of revitalisation and integration.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Furthermore, there was a category of sophisticated high net-worth individuals in SA that, together with the corporate sector, had tax planning advice on par with the best in the world.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gordhan realised that large-scale process engineering and structural change were necessary to transform SARS. Moreover, to improve compliance, he needed to ensure two things: that SARS provided good service to taxpayers and that the law was enforced effectively. In making these changes he did not try to do it all himself but made sure to draw on the experience of those who had been in the system for a long time -- some up to 30 years.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The tax reform process between 1994 and 1999 had been concerned mainly with the administration of the tax system, tax policy changes, the collection of taxes and closing the tax gap. What was needed now was a compliance strategy that maintained a balance between encouraging and enforcing compliance.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">At SARS, he was often found on the office floor talking to different levels of staff. He preferred to lead from the back quietly, but was not afraid to be in front if it was required of him. He saw his natural tendency as protective, in that he would take responsibility for a problem and protect the other person if it meant that person would be able to continue doing his or her job as a result. He said, "I know the buck stops with me. If it is possible to get a consensus position, then we will get one. If it's impossible then I will make one."</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gordhan said he thrived on seeing his staff meeting their challenges and displaying the right kind of maturity and contextual understanding. When his staff achieved beyond expectation, he celebrated their work. His passion to get South Africans to do the right thing had been contagious, particularly to his staff.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In 2000, SARS put in place a transformation model called Siyakha. The short-term changes in this model dealt with factors such as infrastructure (technology, special units, call centres and service centres), process improvements, teaming and skills upgrading. The short- to medium-term factors included new business architecture, policy changes and organisational design. In the medium to long term the transformation strategy focused on a new automation and technology platform, and continual policy and process improvements.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gordhan said one of the most important factors that had improved as a result of the implementation of Siyakha -- as well as other initiatives including a focused recruitment strategy -- was the demographics of the organisation. Since March 2001 black representation had increased 41%. The organisation therefore managed to transform despite the no-retrenchment policy that the minister of finance had called for when he joined SARS.</font></p>
<p align="justify" ><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b> Recipe for Success</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In Gordhan's mind the recipe for the organisation's success was a combination of political will and support, having the right resources to work with, and having support from the relevant political powers without any interference.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">He ascribed the success of SARS to a group of leaders who were able to develop a coherent vision of where they wanted to go, who possessed the energy and the will to take the risks involved in getting there, and had the ability to mobilise people around that vision. He also felt that a contextual understanding of the economic environment -- especially as far as the private sector was concerned -- was absolutely critical, and that it was a factor with which many South Africans grappled.</font></p>
<p align="justify" ><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Achievements</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">By March 2007, 10 years into its chapter as an integrated, administratively autonomous customs and revenue administration, SARS had much to celebrate. It had been successful in collecting revenues and absorbing the growth in the number of registered tax payers -- an average of 10% a year -- while integrating and transforming the organisation.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Revenue collection has grown from R123bn in 1995-96 to R496bn in 2006-<st1:metricconverter
ProductID="07, a" w:st="on">07, a growth trajectory driven by strong <st1:stockticker w:st="on">GDP growth, moderate levels of inflation, together with improvements in the levels of compliance, improved taxpayer behaviour and tax policy changes.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In addition, SARS had been able to improve taxpayer and trader service levels.</font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">However,
there was still way too much paperwork -- an estimated half a billion pieces
of paper in the 90 offices - and Gordhan wanted the organisation to move
towards being a paperless tax office. The organisation was in the process
of simplifying the system for the taxpayer, and newly promulgated anti-avoidance
laws would make it that much harder for people to avoid paying their taxes.</font></p>
<p align="justify" style='text-align:justify;'><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>We will bring you more on Pravin - watch these columns.</b></font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Cricket Umpire Siddiq Khan is no more</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">International cricket umpire Siddiq Khan died of cardiac failure in <st1:City w:st="on"><st1:place
w:st="on">Lahore yesterday. He was a Customs officer in <st1:country-region w:st="on">Pakistan</st1:country-region> and was born in <st1:City w:st="on"><st1:place w:st="on">New Delhi on <st1:date ls="trans" Month="3" Day="2" Year="19" w:st="on">March 2, 1947. Many leading Cricketers of Pakistan prayed that Allah the Merciful may rest the departed soul in eternal peace and grant patience and solace to the members of the bereaved family to bear this irreparable loss.</font></p>
<p align=center ><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>From our Legal Corner - tomorrow's cases</b></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><b><b><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_31.gif" alt="Legal Corner Icon" width="191" height="160" hspace="5" border="0" align="left"></b></b></b></font></b></font></strong></font></b></font></strong></font></b></font></strong></font></b></font></strong></font></b></font></strong></font></b></font></strong></font></b></font></strong></font></b></font></strong></font></p>
<p align="justify" ><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Customs</b></font></p>
<p align="justify" ><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Customs not liable to pay demurrage, even if detention was wrong : Delhi HC</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">When an adjudicatory authority exercises its powers, unless the aggrieved party can establish collateral motive or purpose, or show bad faith and ill motive, the mere fact that the order was wrong and later reversed in appeal, cannot lead to a conclusion that such order ought to be cast aside, and the government saddled with vicarious or other liability.</font></p>
<p align="justify" ><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Central Excise </b></font></p>
<p align="justify" ><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Penalty when duty is paid before SCN - On remand by HC in view of Machino Montell case, Tribunal holds no penalty imposable as no mens rea was proved - Revenue again in appeal before HC - Tribunal is last fact-finding body - Revenue's appeal dismissed with costs : HC</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tribunal has been clothed with the power, nay, duty of confirming , modifying or annulling the decision or order appealed against passed under Section 35A of the Act by the Commissioner ( Appeals) whereas the High Court under Section <ST1:METRICCONVERTER u2:st="on" ProductID="35 G"><st1:metricconverter
ProductID="35 G" w:st="on">35 G of the Act could exercise power in cases involving substantial question of law. Findings recorded by the Tribunal are based on evidence. The principle applies to the facts of the instant case is that suspicion cannot replace the requirement of proof by presuming that there was intention to evade duty.</font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Income Tax </b></font></p>
<p align="justify" ><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Assessee not liable to pay advance tax and so did not file return - no interest u/s 217 for income assessed : <st1:place
w:st="on"><st1:City w:st="on">Delhi HC</b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It would appear that the object of sending the statement is to make known to the Income-tax Officer, the computation upon which the figure of advance tax has been arrived at. Where no advance tax payment is to be made, there is no purpose in sending to the Income-tax Officer the statement of its computation.</font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Sevice Tax </b></font></p>
<p align="justify" ><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399">Unitisation, strapping, packeting or packing customers' goods at their premises or sites - taxable under 'cargo handling service : Tribunal</font></b></font></p>
<p align="justify" ><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>THE</b></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b> </b>Appellants are engaged in the business of material handling equipment and parts thereof and they also carry out activities like unitisation, strapping, packeting or packing, the customers' goods at their premises or sites. For the activities carried on by the Appellants in the premises of M/s. Tata Refractories Ltd., Belpahar they have been asked to take Service Tax Registration and under the impugned orders, demand of Service Tax has been confirmed against them and penalty has been imposed holding that the Appellants have provided "Cargo Handling Service".</font></p>
<p align="justify" ><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><u>See our columns tomorrow for the judgements</u></b></font></p>
<p align="justify" ><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Tomorrow with more DDT</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@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font></p>
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