TIOL-DDT 997 · the untouched capture
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<div class=Section1>
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style='mso-cellspacing:0cm;mso-table-layout-alt:fixed;mso-yfti-tbllook:1184;
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<p><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
color:#663399'>TIOL-DDT 997</span></b><b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif"'><br>
21.11.2008<br>
Friday</span></b><b style='mso-bidi-font-weight:normal'><span
style='font-size:10.0pt'><o:p></o:p></span></b></p>
<p align=center style='text-align:center'><b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";color:#006600'>SAD Refunds – Really SAD
State of affairs.<o:p></o:p></span></b></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>The following is the lamenting story of a hapless
assessee trying to chase the illusive SAD Refund!<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>SAD is still SAD even after two circulars clarifying
about submission of documents and a clear instructions to clear the refunds
within 3 months.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>There is information that in Delhi Customs (<span
class=SpellE>ICD</span> etc.), even the refund section for this purpose is
yet to be identified or constituted. They are simply piling up the
applications in the department and in some cases issuing the check list of
the documents to be submitted along with the application containing about 13
points including those related to submission of original sales tax challans. <o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>Whereas as per the circular dated 13.10.08 apart
from bill of entry and duty payment challan no other documents is required to
be submitted in original, even they are asking for the <span class=SpellE>DEPB</span>
used at the time of clearance of imported goods to verify the correctness of
their own bill of entry and <span class=SpellE>DEPB</span> which is already
registered at the port of import and verified before being used for import
clearance.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>When contacted, an Assistant Commissioner advised
to file <span class=SpellE>RTI</span> application to get the answer as to why
not even a single claim has been sanctioned.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>In MUMBAI customs, in the last one year and not
even a single refund has been cleared so far; however the officers have been
posted for this work have been changed number of times, and have a ready
excuse that he has joined this seat just few days ago.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>The website does not even display the claims
submitted in Oct/Nov 2007.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>It seems the Govt.'s intention is not to give this
exemption or say SAD REFUND, but just to issue the notification and circulars
and keep the business community happy.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>And officers there seem to have a general
disregard as to what is the sprit and logic to grant the refund of duty which
was imposed in lieu of sales tax.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>There should be a one line guideline that if the
imported goods have been sold on payment of VAT/Sales Tax and on the invoice
this has been declared that no credit of SAD has been passed on, the refund
should be granted immediately. <o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>What is the use of every time submitting the same
balance sheet (made for one year) and CA certificate who certifies the books
once for a year<span class=GramE>?.</span> What the customs will do with the
original copy of sales invoices which in some cases are in thousands<span
class=GramE>?.</span> <o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>But they have all the rights to demand but not to
give the exemption (SAD REFUND)<o:p></o:p></span></p>
<p style='text-align:justify'><b><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif"'>DDT’s</span></b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";mso-bidi-font-weight:bold'> enquiries at
other Customs Stations revealed that the story is same everywhere – No REFUND
anywhere! A wise Guy even suggested that there should be a separate Refund
Department, preferably under the Commerce Ministry!<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>A Commissioner told <b>DDT</b> yesterday, on
condition of not being quoted, “I do all the donkey’s work to collect the
Revenue and then somebody walks in with a refund claim to ruin my target
attainment”. The Board will simply say, “you have failed to reach your
Revenue target”.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>There is a saying that money paid to the
government is like paint on the wall, you can never get it back!<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>The Board’s job is not over after issuing
notifications and circulars – they should also ensure that the instructions
are complied with. <o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>Will the CBEC ask for a report from the field as to
how many claims have been received and how many are pending and WHY?<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>In the banks, they have targets for advances as
well as deposits – there should be some such system in the Revenue
Departments – fix targets for refunds too and maybe twice the amount of
refund paid should be added to the Revenue collected for determining the
target achieved by each officer. The <span class=SpellE>Babu</span> should be
made to show as much anxiety in refund as in Demand! Government is not a
third rate business concern out to make a profit – it is performing a
sovereign function of collecting taxes – and the correct tax should be
collected – NOT A PENNY MORE, NOT A PENNY LESS!<o:p></o:p></span></p>
<p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt:
auto;text-align:center'><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
color:#006600'>Ban on Export Of Rice – Partial Relaxation</span></b><o:p></o:p></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'><u1:p>In
partial relaxation of ban on export of non-basmati rice, two <span
class=SpellE>EOU</span> Rice Mills, one each in Pondicherry and Andhra
Pradesh are allowed to export 12,500 tonnes each, of non-basmati rice at a
minimum Export Price of 1000 US Dollars per tonne.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>The
export of non-basmati rice by the above 100% <span class=SpellE>EOUs</span>
shall be during <span class=SpellE>Kharif</span> Marketing Season 2008-09.
The quantity of non-basmati rice exported by the <span class=SpellE>EOU</span>
firms shall be monitored by Development Commissioner Vishakhapatnam Special
Economic Zone, <span class=SpellE>Vishakapatnam</span> and Jurisdictional
Customs Commissioner (for M/s <span class=SpellE>Bharath</span> Exporters,
Hyderabad); and by Development Commissioner, Madras Special Economic Zone, <span
class=SpellE>Tambaram</span>, Chennai and Jurisdictional Customs Commissioner
(for M/s <span class=SpellE>Venkatachalapathi</span> Modern Rice Mill,
Pondicherry), to ensure that quantities to be exported by individual firms
are not exceeded.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>In
this regard, a weekly report should be sent by Development Commissioner(s)
and Jurisdictional Customs Commissioner(s) to the Office of <span
class=SpellE>DGFT</span> regarding value & quantity of non-basmati rice
exported by each individual firm to enable this office to report to Cabinet
Secretariat on a weekly basis.<o:p></o:p></span></p>
<p><span class=SpellE><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
color:blue'>DGFT</span></b></span><b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";color:blue'> Notification NO. 59
(RE-2008)/2004-2009, Dated: November 18, 2008 </span></b><span
style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>and <b><span
style='color:blue'>Policy Circular No. 38 (RE- 08) 2004-09, Dated: November
20, 2008<o:p></o:p></span></b></span></p>
<p align=center style='text-align:center'><b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";color:#006600'>Exports - edible oil in
small consumer packs and fish oil<o:p></o:p></span></b></p>
<ol start=1 type=1>
<li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:6.0pt;
text-align:justify;mso-list:l1 level1 lfo7'><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";mso-bidi-font-family:Verdana'>The
export of edible oils is permitted in branded consumer packs of up to 5 <span
class=SpellE>Kgs</span>, subject to a limit of 10,000 tons during the
next one year up to 31st October, 2009: Such exports shall be allowed
only from Customs EDI Ports.<o:p></o:p></span></li>
<li class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:6.0pt;
text-align:justify;mso-list:l1 level1 lfo7'><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";mso-bidi-font-family:Verdana'>Export
of fish oil shall be allowed freely.<o:p></o:p></span></li>
</ol>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>To monitor the quantity of edible oil exported in
branded consumer packs of up to 5 <span class=SpellE>Kgs</span> and to
ensure that the ceiling of 10,000 tons is not exceeded, a weekly report
<b>shall</b> be sent to Office of <span class=SpellE>DGFT</span> by
Joint Secretary, Customs (Central Board of Excise and Customs) and <span
class=SpellE>DGCI&S</span>, Kolkata. The weekly report shall contain the
quantity (in <span class=SpellE>Kgs</span>. as unit of measurement) and value
(in Rupees) of edible oil exported (in branded consumer packs up to 5 <span
class=SpellE>kgs</span>.) along with ITC (HS) Codes.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>Now who is this Joint Secretary, Customs in the
CBEC and what will the <span class=SpellE>DGFT</span> do if he does not send
that weekly report? As such <b>Revenue</b> has scant respect for <b>Commerce</b>
and now if the Commerce Department says, the JS, Customs <b>SHALL</b> send a
report, will it ever be obeyed?<o:p></o:p></span></p>
<p><span class=SpellE><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
color:blue'>DGFT</span></b></span><b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";color:blue'> Notification NO. 60 (RE-2008)/2004-2009,
Dated: November 20, 2008 </span></b><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif"'>and <b><span style='color:blue'>Policy Circular No.
39 (RE- 08) 2004-09, Dated: November 20, 2008<o:p></o:p></span></b></span></p>
<p align=center style='text-align:center'><b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";color:#006600'>Export of Cement to
Maldives allowed<o:p></o:p></span></b></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>Export of cement by M/s <span class=SpellE>IDEB</span>
Projects (P) Limited, Bangalore shall be allowed from <span class=SpellE>Tuticorin</span>
Port, for a quantity of 41,100 bags of 50 Kg each, to Maldives for
construction of Indian-Maldives Friendship Faculty of Hospitality and Tourism
Studies Centre, under a bilateral agreement signed with Government of
Maldives. <o:p></o:p></span></p>
<p style='text-align:justify'><span class=SpellE><b><span style='font-size:
10.0pt;font-family:"Verdana","sans-serif";color:blue'>DGFT</span></b></span><b><span
style='font-size:10.0pt;font-family:"Verdana","sans-serif";color:blue'>
Notification NO. 61 (RE-2008)/2004-2009, Dated: November 20, 2008</span></b><span
style='font-size:10.0pt;font-family:"Verdana","sans-serif";mso-bidi-font-weight:
bold'><o:p></o:p></span></p>
<p align=center style='text-align:center'><b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";color:#006600'>Debit of advance
authorization/<span class=SpellE>DFIA</span> in freely convertible currency –
<span class=SpellE>DGFT</span> clarifies<o:p></o:p></span></b></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>Trade & Industry have represented that at the
time of clearance of import consignment against <span class=SpellE>DFIA</span>/advance
authorization, Customs authority at some of the field formations are not
allowing debit of CIF value in freely convertible currency in case the CIF
value in Rupee terms has been exhausted.<o:p></o:p></span></p>
<p style='text-align:justify'><span class=SpellE><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";mso-bidi-font-weight:bold'>DGFT</span></span><span
style='font-size:10.0pt;font-family:"Verdana","sans-serif";mso-bidi-font-weight:
bold'> informs that<o:p></o:p></span></p>
<p style='margin-left:54.0pt;text-align:justify;text-indent:-36.0pt;
mso-list:l2 level1 lfo4'><![if !supportLists]><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";mso-fareast-font-family:Verdana;
mso-bidi-font-family:Verdana;mso-bidi-font-weight:bold'><span
style='mso-list:Ignore'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif";mso-bidi-font-weight:bold'>Under Advance Authorization
and <span class=SpellE>DFIA</span> schemes, value addition is calculated in
terms of freely convertible currency and not in terms of Rupee.<o:p></o:p></span></p>
<p style='margin-left:54.0pt;text-align:justify;text-indent:-36.0pt;
mso-list:l2 level1 lfo4'><![if !supportLists]><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";mso-fareast-font-family:Verdana;
mso-bidi-font-family:Verdana;mso-bidi-font-weight:bold'><span
style='mso-list:Ignore'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif";mso-bidi-font-weight:bold'>In terms of para 9.2.1.1 of
<span class=SpellE>HBP</span> <span class=SpellE>v.1</span>, “<i>No
enhancement in Rupee value shall be necessary if remittance of foreign
exchange is covered by CIF value of authorisation shown in freely convertible
currency.</i><o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>So, <span class=SpellE>DGFT</span> clarifies that<o:p></o:p></span></p>
<p style='margin-left:54.0pt;text-align:justify;text-indent:-36.0pt;
mso-list:l0 level1 lfo6'><![if !supportLists]><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";mso-fareast-font-family:Verdana;
mso-bidi-font-family:Verdana;mso-bidi-font-weight:bold'><span
style='mso-list:Ignore'>1.<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span class=GramE><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";mso-bidi-font-weight:bold'>for</span></span><span
style='font-size:10.0pt;font-family:"Verdana","sans-serif";mso-bidi-font-weight:
bold'> the purpose of clearance of imported items against the advance
authorization/<span class=SpellE>DFIAs</span>, imports would be allowed as
per the balance CIF value in freely convertible currency irrespective of the
fact as to whether the CIF value of imports had exhausted in the said
authorisation in terms of Rupee.<o:p></o:p></span></p>
<p style='margin-left:54.0pt;text-align:justify;text-indent:-36.0pt;
mso-list:l0 level1 lfo6'><![if !supportLists]><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";mso-fareast-font-family:Verdana;
mso-bidi-font-family:Verdana;mso-bidi-font-weight:bold'><span
style='mso-list:Ignore'>2.<span style='font:7.0pt "Times New Roman"'>
</span></span></span><![endif]><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif";mso-bidi-font-weight:bold'>This is subject to other
conditions of the Authorisation.<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>Who is this clarification meant for? Is it for the
Customs? If, so, is a circular necessary? Can’t they just tell the Customs to
follow the rules?<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>When even Board Circulars are now, not binding on
the field officers, what will <span class=GramE>be</span> the worth of a
clarification issued by <span class=SpellE>DGFT</span>?<o:p></o:p></span></p>
<p><span class=SpellE><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
color:blue'>DGFT</span></b></span><b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";color:blue'> Policy Circular No. 41 (RE-
08) 2004-09, Dated: November 20, 2008<o:p></o:p></span></b></p>
<p><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
color:blue'><o:p> </o:p></span></b></p>
<p align=center style='text-align:center'><b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";color:#006600'>From our Legal Corner –
Monday’s cases</span></b><b style='mso-bidi-font-weight:normal'><span
style='font-size:10.0pt'><o:p></o:p></span></b></p>
<p style='text-align:justify'><b><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif";color:red'>Central Excise </span></b><b
style='mso-bidi-font-weight:normal'><span style='font-size:10.0pt'><o:p></o:p></span></b></p>
<p style='text-align:justify'><b><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif";color:#5325FB'>Deemed credit is nothing but CENVAT
credit and if the assessee has paid the duty amount after availing deemed
credit benefit during the forfeiture period under rule 8 of the <span
class=SpellE>CER</span>, there is no cause of recovery or imposition of
penalty - Tribunal. <o:p></o:p></span></b></p>
<p style='text-align:justify'><b><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif"'>AS </span></b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif";mso-bidi-font-weight:bold'>to what
constitutes payment of Central excise duty during the forfeiture period
through “Account Current” was the subject matter of interpretation till the
day the <i>'so called lacunae' </i>was corrected by amendment to rule 8 of the
Central Excise Rules, 2002 by insertion of a new sub-Rule <span class=SpellE>3A</span>
<span class=SpellE>w.e.f</span> 01.04.2005<o:p></o:p></span></p>
<p style='text-align:justify'><b><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif";color:red'>Income Tax</span></b><b style='mso-bidi-font-weight:
normal'><span style='font-size:10.0pt'><o:p></o:p></span></b></p>
<p style='text-align:justify'><b><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif";color:#5325FB;mso-bidi-font-style:italic'>Power to
waive/reduce interest and penalty - needs to be exercised judiciously,
fairly, reasonably, objectively and not arbitrarily - Section <span
class=SpellE>273A</span>(1)(a) requires a disclosure of full and true income
and not the filing of valid returns: Bombay High Court<o:p></o:p></span></b></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
mso-bidi-font-weight:bold'>The Commissioner, essentially after applying his
mind to facts and circumstances of the case needs to pass speaking and
reasoned order after taking into consideration the scheme and object of the
Section <span class=SpellE>273A</span> including the elements like;
a. Voluntary act of filing return in good faith; b. Full and true
disclosure of income; c. Payment of the tax; and d. Cooperation. Once
the case is made out for waiver/reduction, the Commissioner needs to exercise
the powers in favour of the assessee.<o:p></o:p></span></p>
<p style='text-align:justify'><b><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif";color:red'>Customs</span></b><b style='mso-bidi-font-weight:
normal'><span style='font-size:10.0pt'><o:p></o:p></span></b></p>
<p style='text-align:justify'><b><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif";color:#5325FB'>Interest is payable on goods cleared
from a warehouse after expiry of 90 days though the goods are cleared under <span
class=SpellE>DEPB</span>: CESTAT<o:p></o:p></span></b></p>
<p style='text-align:justify'><b><span style='font-size:10.0pt;font-family:
"Verdana","sans-serif"'>IN</span></b><span style='font-size:10.0pt;
font-family:"Verdana","sans-serif"'> terms of Section 61(2) of the Customs
Act 1962, where any goods remain in a warehouse beyond the stipulated period
of 90 days, the importer is liable to pay the interest at the rates specified
in Section 47. But, in cases where the ex-bond bills of entry are filed by
claiming exemption from payment of customs duty, is the importer required to
pay any interest? <o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
color:#FF6666;mso-bidi-font-weight:bold'>See our columns Monday for the
judgements<o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
color:#FF6666;mso-bidi-font-weight:bold'>Until Monday with more DDT <o:p></o:p></span></p>
<p style='text-align:justify'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
color:#FF6666;mso-bidi-font-weight:bold'>Have a nice Weekend.</span><span
style='font-size:10.0pt'><o:p></o:p></span></p>
<p><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
color:#FF6666;mso-bidi-font-weight:bold'>Mail your comments to</span><span
style='font-size:10.0pt;font-family:"Verdana","sans-serif"'> </span><span
style='font-size:10.0pt'><a href="mailto:vijaywrite@taxindiaonline.com"><span
style='font-family:"Verdana","sans-serif"'>vijaywrite@taxindiaonline.com</span></a></span><span
style='font-size:10.0pt;font-family:"Verdana","sans-serif"'> </span><span
style='font-size:10.0pt'><o:p></o:p></span></p>
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</tr>
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<td width=660 style='width:495.0pt;padding:0cm 0cm 0cm 0cm;height:27.85pt'>
<p><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";
color:#663399;mso-bidi-font-weight:bold'><o:p> </o:p></span></p>
</td>
</tr>
</table>
<p class=section1 style='margin:0cm;margin-bottom:.0001pt'><span lang=EN-US
style='font-size:10.0pt;font-family:"Verdana","sans-serif";mso-ansi-language:
EN-US'> </span><span lang=EN-US style='font-size:10.0pt;mso-ansi-language:
EN-US'><o:p></o:p></span></p>
<p class=section1 style='margin:0cm;margin-bottom:.0001pt'><span lang=EN-US
style='font-size:10.0pt;mso-ansi-language:EN-US'> <o:p></o:p></span></p>
<p class=section1 style='margin:0cm;margin-bottom:.0001pt'><span lang=EN-US
style='mso-bidi-font-size:10.0pt;mso-ansi-language:EN-US'><o:p> </o:p></span></p>
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