LexThe DELHI LUXURIES TAX ON COMMODITIES ACT, 2001
Delhi · state statute
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( GOVERNMENT OF INDIA
02/99
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EXTRAORDINARY
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PUBLISHED BY AUTHORITY
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No. 120 | DELHI, FRIDAY, JULY 27, 200 /SRAVAN
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DELHI GAZETTE : EXTRAORDINARY [Pail
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dace IVI DELHI GAZETTE ; EXTRAORDINARY 3
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DELHI GAZETTE : EXTRAORDINARY
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Pakr IN] DELHI GAZ
TE: EXTRAORDINARY 5
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fafeer wt fremracit 14, red aT ee a tae a ahs a fen ss
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16. MGR BT vray aT wearitos, — fata FTE T i en anton aa oy asfaiea 35 fray afer 3 we aa 2), fi ay ad
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f & opie amps fete 2 WRU 12 3 eT (7) 3s aon oe sitrart fret vi afr at
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IN] DELHI GAZETTE : EXTRAORDINARY 7
(8) za afatran & serie cree: sreng 9 are share en airfare Y srene a cnet are aa FAR PrP
aH;
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ay gare Tei en, Ste fer oh, cent Ten delet an Freese saa Fras & sieeta yee fee wo a aera
vn uf ware G fea eT
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aa, aed usta 4, ee a in & orqan Ta sire gra sh fe ga ofa rers an gaa, saeet oe io fAeaaT
& sana aa, wtearged wl qe arch &H see A oh ora ag, aa wail z,
sude @ fa. a afuftram & wea #1 & ed ad a orally eactia a4 a yany 1a ahs it orem shea act far at
(2) Fane & sii ard fad ry suey ard AA a Gea year feeeit fearrre a aA ce ser
sry
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6 1300 Arata settee ara are ate ares We aT aT |
ad fabiieee vel ain corer year peat ey
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we ure
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anes fiefern sth aifier ereea, we pe a afi fara wee ards
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& DELHI GAZETTE : EXTRAORDINARY, [Pari
20. Sidhe waa, sa eT A sien firs ae ara 5 & site we ara FI
21. oFister, crafts afte ayia, se ye So afc fora ae urns stria ge ura FL
oat wary at ott get sirin srenfan at aequ
23.0 apr nent, wa yer a arfien fore ee ome 5 Oh start ye ora FH
aa. Tan, art Bre war fers wea Fare win fey A are FT mit ania, weqiaged sit ws 1
DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS
22. cargat wha
Delhi. the 27th July, 2001
No, F,14 (18)/LA-2001/S46.—The following Act of Legislative Assembly of the National Capital Territory of
Delhi received the assent of the Licutenant Gavemor, Delhi on the 20th July. 200 | and is hereby published for generat
formation —
THE DELHI LUXURIES TAX ON COMMODITIES ACT, 2001
(Delhi Act No. 9 of 2001)
(As passed by the Legislative Assembly of the National Capital Territory of Delhi on the 9th April. 2001)
AN ACT
Io provide for the imposition and collection of luxurics tax on ce
therewith and incidental thereto in the National
ain commoditics and for matters, connected
apital Territory of Delhi
Re it cnacted by the Legislative Assembly of the National Capital Territaryof Dethi in the Fifty-second Year of the
Republic of india as Follows
CHAPTRER-I
PRELIMINARY
1. Short title, extent and commencement.—(1) This Act may be called the Delhi Luxuries Tas on
Commodities Act, 2001
(2) Irextends to the whole of the National Capital Territory of Delhi
(i) Itehall come into force on sich date as the Government may. hy notification in the Official Gazerte
appoint
2, Definitions (1) In this Act. unicss the context othenvise requires. —
ner of sales
(a) “Commissioner nicans the Commi: 1x appointed under sub: section (|) of section 9 a
the Delhi Sales Tax 1975 (43 of 1975).
(hy Delhi” preans the National Capital Territory of Delhi
te) “Delhi Sales Tas Act” means the Delhi Sales Tax Act, 1975 (47 of 1975)
ital Territen of Delhi and includes Viewlenany
nsthe Gevernment of the National Cy td) Government” me
Gov crnor
Satinnal Capital Perritory af Delhi anponstec
(ey “Lientenant’’ Gavernar means the Lieutenant Governor of the
hy the Pregiclent under article 239A A of the Constitution,
(fy “lusurics” means the commodities as specified in the Schedule.
(2) “person” includes any company or association or body of individuals, whelhier incorporated or not. a Hinds
irm, a local authority, the Central Govenmment, the Government of any Stile or Union territory
undivided famity. a
(h) “prescribed” means prescribed by the niles made under this Act
(i) °Schednie’ means the Schedule appended to this Act.
on of, or control aver
(i) “stockist” means a person who has, in customary course ef business. 1 his possess
rack of luxuries, whether wm nifactured, made or process: hy himin Pelbi, arbrongi 3. hin inte Delhi, cither ant
soutside Delhi. for stocking, vending. supplying or distributine
pwn account or on account of others, fram any pla
such Iusurics in Delhi
(k) “Stock of tuxnries” means the quantity of lnsuries being the own stock of the
accounts of the stackist or the quantity of Inxuries the stackist receives or procures. duringany scar for
jockis! or stocks cutered it
the records 01
stocking, vending. distributing or supplying to a wholesaler, intermediary. retailer or any person
ay
means the tay on lnsuries payable under this Act
d
u
Ce DELHI GAZETTE : EXTRAORDINARY y
(a) “Lurnover of stock of luxuries” in relation to a sto
aggregate of Hie values of stock of luxuries;
ist, in respeet of any year or pact thereof. means the
(u) “value of stock of luxuries” mean
(i) respect ofa stockist, being a manufacturer of any of the luxuries, the value of such luxuries calculated at
ihe ex-factory price al the Gine of receipt or entry thereof in his stock:
(ii). i respect of any other stockist, the value of such luxuries calculated at the price thereof as per the bill,
invoice orconsigniuent note or other document of like nature. of any person within Deltu or outside Delhi. from whom
such Jusuries ure recerved:
(iil) ur respect of any: stockist mentioned in sub-cliuses (i) and (ii), the value of stock of lusuries shall include.
(A) excise duty. countervailing duty paid or payable on such luxuries by a manufacturer or importer thereol,
asthe case may be
(By transport charges. insurance charges, packing charges. forwarding and handling charges, any. for carrying
such lusuries (a any premises, gadown, warehouse or any ether place of the stockist in Delhi
Provided that where tke purchase invoice or’bill is not produced or when the invoice or bill produced is
Jy believed to be false orif, the luxuries are vequired of obtained otherwise than by way of purchise, the value
reasol
of woods shall be the value at which the luxuries of like kind or quality are sold or are capable of being sold in the open
nuarket
(oy Year” means the year conutiencing on the first day of April
(2) All words and expressions used in this Act, but not defined herein but defined in the Dethi Sates ‘Tax Act shall
have the uicanings assigned to them in that Act
CHAPPER-U
INCIDENCE AND LEVY OF TAX
3. Incidence and levy of tax—(1) There Ibe levied and collected a tax on the turnover of stock of luxuries
sit such rate, not exceeding fitly per cent, as the Government may, by notification in the official Gazette, Fix iu this
behalf and different rates nay be Hixed for different class or class:
of Luxuries,
(2) The tay levioble under this Act shall be paid by registered stockist ora stockist liable lo get himsell registered,
mider this Act
(3) Notwithstanding anything contained in sub-section (1), but subject Lo the production of prool ais may be
prescribed, no tay shall be leviable on te value of stock of luxuries, —
(i) which ave dispatched to any place outside Delhi:
(iy on whieh tay under this Act has been paid,
4. Burden of prouf.—Fer the purpose of levy and issessiment of Lax, it shall be presumed that ey
Mackist or every stuckist Hable to get himself registered under this Act whose pkice of business i
Hable tw pas Gis an the value of all the stock of luxuries as are deal with by him and the burden of proving that any
Uiiisaction of such stockist in any of the luxuries is not liable to tax shatl lic an such stockist
y revistere
situate within Delhi ts
S. Power of Government to exempt or reduce tia. —-The Government may, by notification in the olficial
Guaetle. subject to such conditions and restricuions as Wituy specily, exenmprar reduce the bis payable under this Acti
respect al any chiss of luxuries ur stockists.
CHAPTER-HE
REGISTRATION, RETURNS, PAYMENT VAX AND MAINTENA SCE OF ACCOUNTS
@. Registration of Dealers. — (1) Every stockist lable to pay tis under this Act shall yi
duder this Act. in such manner and within such period as may be prescribed:
himsell repistered
Provided that the stockist who are already registered under the Dethi Sales Tus Act, on furnishing such information
us May be prescribed, shall be deemed to be registered under this Act as well,
23GB ou0- 2
ho DELHI GAZETTE ; EXTRAORDINARY [Parr [V-
7. Returns, payment of tax and interest.—. (1) Every stockist Tegistered under this Act and overy other stockist. wha may’ be required so to do by the Commissioner by noti¢e served in the prescribed manne s relums af his tumover of stocks by such dates and fo such authority and m delayed payments in the manner and in the form as may be prescribed
, Shall furnish such lake payment of tax duc and interest accrued on
(2) Every registered stockist and ever tockist required to furnish returns under sub-section (1) shall pay into the Government (reasury or the Reserve Bank of India or in such other manner as may be prescribed, the full amount of tax due from him under this Act according to such retums and shall, where such payment is made into a Government Ireasnry or the Reserve Bank of India, furnish, along with the retums, a Teccipt from suich treasury or the bank. showing the payment of sneh amount
(31 The interest, in addition to the tax duc, shall be payable at two per cent per month if the stockist fails to pay the tax due or payable, along with his retums under sub-section (1) and where the stockist defaults or is deemed to be in default in making the payment of tax assessed or re-assessed under this Act, from the date of such default
(4) Interest at the rate as provided in sub-section (3) shall also be payable for the period during which the realization of any amount of (ax remains stayed by the order of any court or authority and such order is subsequently waicated
(5) The interest payable under this section shall be deemed to be tay due under this Act .
R. Assessment.—(1) Whereall the retums duc forthe year have been fumished and tax duc according to such rclums paid within the prescribed period, the stockist shall be decined to have been assessed in respect of the vear and the Commissioner shall mak: Suminary assessment withont requiring the presence of the stockist within a period of one year from the end of the year to which the retums pertain and in making such a summary assessment the Commissioner shall have the authority to make arithmetical adjustments as weil as interest that might be due for belated Payment of the lan
(2) Notwithstanding anything contained in sub-section (1), whether or not s retum has been furnished and the fay due necording to such retum paid within the period prescribed, the Commissioner, if he is not satisfied with the retum Niled or considers it necessary or expedient to ensure that the stockist has not understaied his turnover of stock of hivuries. shall serve the stockist a notice requiring him, ona date to be specified therein to attend his office and ta produce or cause 10 he produced there any evidence on which the stockist May rely in support of the return and to satisfy the Commissioner iercpard there to
Provided thait no notice under this sub-section shall be served an the stockist fier the expiry of wo vers from the cd of the vear to which the roinm pertains,
() On the date specified in the notice, or as soon as may be thereafier, the Commissioner shall, after considering: al the ev idence which may be produced. assess the amount of tax duc from the stockiet
(4) Hat stockist fails io comply with the terms of any notice issued under sih-section (2) the Commissioner shalt assess In the best of his jndgment the amount of tax due fran him
(51 Where in assessment under snb-section (1) 10 sub-section (4) is not concluded within the time. if anv specified thercin, the tumover of stack of luxuries. declared by the stockist in his retin, shall be deemed to have been assessed on ihe basis of the said retum and the provisions of thig Act relating to assessment, re-assessment payment and Fecovery of jax, appeal and revision shall mutatis musandis apply to sucli deemed assessment
(6) [upon mformation which has came into his possession. the Commissioner is satisfied that any stockist who ts liable to pay tax under this Act in respect of any period. has failed ta ger himself registered under section /. the y be prescribed to assess 1 the best of his judgment the amount of tay due front the stockist in respeet of such period and all subsequent periods and in makiny sich assessment shill give the stockist a reasonable opportunity af being heard, and the Commissioner may, if he is iisfied that the default was: ide without reasonable cause. Jirect that the stockist shall pav by wav of penalty, in addition to the amount of the tax so issexsed. ar sim not exceeding twice that amount
Commissioner shall proceed in such manner asm:
(7) No assessment under the provision of sub-section (6) shall be made after the expiry of six vears from (he end ofthe year respect of which or part of which the tay is assessed
%, Res
the Commissioner has req
essment,
wn to believe thal he whole or any part of the timaver af a stockist in resp
“(1) Where after a stockist has heen assessed under section 8 for any vear or part thereat,
“| of any period has
We
der
uch
fon
mo
tof
vent
‘ing
pay
cin
the
utly
uch
ithe
one
onel
the
ries,
ase
oner
rom
sing
shall
wuiy
beet
cand
who
the
Vay
we the
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1x 80
wend
creat,
dhas
Paws LV] DELHI GAZETTE : EXTRAORDINARY iW
escaped assessment to tax or has been under-assessed or has been assessed at a dower rate thin dhe rate it which it is
assessable, the Commissioner inay—
(it) within six years from the date of final order of assessment, i a case where the stockist has concealed,
omitted or failed to disclose fully the iculars of such turnover, and
(b) within four years from the date of the final order of assessment, in any other cuse, serve a notice on the
istand after giving the stockist an opportunity of being heard and making such inquiry us he considers
ry, proceed to determine to the-best of his judgment, the amount of tax due from Une stockist in
respect of such turnover, and the provisions of this Act shall, so far as may be, apply accordingly
(2) No order of assesstient. reassessment or recomputation shall be made under sub-section (1). after-—
(a) the expiry of six years or, as the case may be, four years from the date of fina! order of sissessiment as
specified in sub-section (1); of ‘
(b) the expiry of one year from the date of service of notice under sub-section( |}. whichever is later
1. Accounts
—Every registered stockist or every stockist Hable to get huusell registered under tlus Act shall
place of business, a tue account relating Wy tis business ia such muuier and Forni as taty be nitintain and keep at ty
prescribed
CHAPTER—IV
ENTRY, INSPECTION, SEARCH, SEIZURE, SEALING AND ANTI-EVASION PROVISIONS
11. Inspection, search and seizure of accounts
the niles framed thereunder regarding inspection, seurcl
and goods. —The provisions of the Dethi Sal
ad seizure shall mrtatis nuetandis apply to this Act
Acland
12. Offences and penalties —(1) Where any persou—
Gu) liable to be registered uuder this Act tiils to register hinisctl,
(b) Hable ty file the retum, fails to file return or pay the lax due accordiny to such return with it thie ine
stipulated together with interest accrued thereon, if any. oF
revisters or documents or furnishes false return in relatiod to his business or makes a false disclosure os
ayverient in any statement: required to be recorded or in any declaration required to be filed under this Act or
the rules framed thereunder:
tsi
cuowinuly prepares or produces accounts.
(c) intentionally avoids or evades or cone
manacr,
as tax or deliberately cougeals lis tumover or tax Hability ii any
(d) deliberately disregards a notice of demand or fails to pay the amount in temis of any nouee of denend can!
4 period of six months has lapsed since the receipt of the notice of demand by hiv
(ec) fulsto maintain accounts ii the manner as required under section (0 of this Act
ni ii (hte commission of any such offence us aforesaid (0) aids or abets any pers
he shall be punishable with simple imprisonment fora term which miiy extend to six months or with fie
which oy estend to fwenty thousiud rupees or with boul
Explanation —Au offeuce under ckiuse(d) of us sub-section shall be deemed Wy bea continuing offences
ati! fall payment is made
(2) Where anoffence under this secbon is commited with regard to 1 business, every person, who ois responsibly
lor the Conduct of the business ot the Hime wher the offence was committed or who was answerable for ile:
manner by his action or omission, shall be liable to be proceeded a und punished under Uns section
11 lapse insuty
us!
(3) Without prejudice tu the provisions contained in sub-section (2), where an offence under this section is
couimited by a firm ora company and it is found that the offence has been committed with te consent ue connivance of
orisiltributable to any neglect on the part of any parwer of the firm or Chairman, Managing Director or Director of the
company, such partner, Chainnai, Managing Director or Director shall be personally liable 10 be proceeded against and
punished under this section
12 DELHI GAZETTE ; EXTRAORDINARY [Parr lV
(4) Any proceeding under this Act including the proceeding of assessment. reassessment. rectification or recovery
other than the proceeding for imposition of penalty, shall be carried on without prejudice to any prosecution under this section
(3) Ia dealer fails without reasonable cause to comply with any of the provisions of this Act or {he niles frimed
thereunder, shall. ifno other penalty is provided under this Act for such contravention ar failure, be Hiable to imposition of
penalty, not fess than five thonsand nipees and not exceeding fifteen per cent of the value of goods, whichever is less. and where such contravention or failure is continuing one. to a further penalty not excceding five hundred nipees far cach day
of default during the period of the continuance of the contravention or failure:
Provided that no such penalty shall be imposed without affording the dealer an opportunity of being heard
(6) Notwithstanding anything to the contrary contained in the Code of Criminal Procedure. 1973 (2 of 1974), all offences defined in sub-section (1) shall be cognizable and bailable
(7) No court shall take cognizance of any offence punishable under this Act or the niles framed thereunder
except with the previons sanction of the Commissioner. and no court inferior to that of a Metropolitan Magistrate shall
try any such offence.
CHAPTER V
CERTAIN PROVISIONS OF THE DELUT SALES TAX ACT APPLICABLE
13, Authorities under the Delhi Sales Tax Act empowered fo 4 Sete. tax under this Act
Subjecl to the other provisions of this Act and the niles framed thereunder, the authorities for the time being empowered
Io assess. re-ssess. collect and enforce payment of any tay, interest and penalty under the Dethi Sales Tax Act, shall
ss reassess. collect and enforce payment of tay. including any interest or penalty pavable by a dealer under this Act is
iPthe tay or interest or penalty payable by sucha dealer under this Act isa tax. interest or penalty payable under the Delhi
Pax Act and far this pmose they may exercise all or any of the powers they have under the Delhi Sales Tax Actand
the rules framed thereunder and the provisions of the Delhi Sales Tax Act and the nutes framed therenmder relating to
rolurmns. assessment, notice. rectification, collection, registration, liability of any firm or Hindwiundivided fails to pas
Jay in the event of the dissolution of such firny or partition of such family special mode of recovery of tax. appeals
revision, references. refinds. fines. penalties. charging or payment of interest, and the trealment af documents fumished
bs a dealer as confidential. re-assessment of escaped turnover, recovery of tax, maintenance of accounts, inspection
search and seizure, liability in representative character, references of cases 1 the High Court of Dethi. componnding of
offences and other miscellaneous matter shall mvtatis wnittandis apply accordingly
SOS,
Explanation,—All the provisions of the Delhi Sales Tay Act regarding proceedings under the said Act. in se Tar
asthe same are not inconsistent with the provisions of this Act shall apply mutatis utandis jo he proceeding, under His
Net
CHAPTER VI
MISCELLANEOUS AND RUT
ervants.—All Officers and servants appointed 1
14. Officers and servants appointed under this Act to he public
onder this Act shall he deemed to be public servants within the meaning of section 21 of the Indian Penal Code |
1S of TROO)
No suit shall be brought in any civil cour fo set aside or modify any assessment
Bar of suits in civil court
made orany order passed under this Act or the niles framed thereunder and no prosecution, suit or other proceeds: shall
lic auainst the Government or any officer of the Government for anything in good faith done or intended to he done nader
this Act or the miles framed therennder
16. Delegation of Commissianer’s power.—Subjcct to such restriciions and conditions as may be prescribed
the Commissioner may. bv order in writing, delezate any of his powers, fimetions and duties under this Act except tat
hinder sub-section (7) of section 12 10 anv officer not below the rink ol an Assistant Sales Tax Officer
17. Pawer te amend Schedule,—The Goverment may. by notification in the official Gazette. add to, er ony
ham oerathenvise amend the Schedule and therenpon the Schedule shall be deemed to be amended wccording!s
IS. Power fa make niles—-(1) The Government may. by notification in the official Gazette and subicet te he
condition of previons publication, frame niles for carrving ont the purposes of this Act.
pre
cawery /
fertnis
framed
ition of
“ss. and
ich day
ad
7A) all
sunder,
te shall
ACL
owered
v. shall
s Actas
we Delhi
Actand
TU lo
» to pay
ippeals.
rushed
yecuion.
idiny of
wi SO Fat
ider this
spoiled
ie. soo
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ne under
ssertbed.
cept that
, EEL
seb to the
IV] DELHI GAZETTE : EXTRAORDINARY 13
Provided that if the Government is satisfied that circunistances exist which render it necessary to take immediate
action. iimay dispense with previous publication of any rules to be framed under this section
(2) I particular and without prejudice to the generality of the foregoing power. such rules may provide for-—
(a) all matters expressly required or allowed by this Act to be prescribed:
(b) procedure Sor registration of stockists:
(c) compelling the submission of returns, production of documents, catorcing the allendance of persons and
examining them on oath.
id) generally, regulating the procedure to be followed. and Ure norms to be adopted tn proceedings under this
Act.
(ey) ane other matter including levy of fees for which there is no provision or no sufficient provision in tis Act
and for which provision is, in the opinion of the Government, necessary for giving effect to he purposes of
this Act
(G3) tn framing any rules, the Government may direct that fora breach thereot, the Commissioner may, tn the
prescribed manner, impose a penalty vot exceeding twenty five thousand rupees and when the breach is Continuing one.
a penalty not exceeding five hundred rupees may be imposed for every day of default during the continuance of such
breach
(4) Every rule framed under this Act shall be laid, as soon as may be alter iis traned. betore the Legislative
Assembly of Delhi while it is in session fora total period of thirty days which may be comprised it one session or in two
or more suc ive sessions, and if, before the expiry of the session immediately following Ute sessivn oF the successive
session aforesaid, the Legislative Assembly agrees in making any modification in the rule or the Legislative Assembly
awrees that such rule should not be framed, the rule shall thereafter have effect only tn such modified form or be of no
elfect: as the case may be: so, however, that any such modification or annulment shall be without prejudice to the y alidity
of anything previously done or omitted to be done under that rule
ce
1Y, Power tu remove difficulties. —-(1) Hany difficulty os iu giving effect to the provisions of this Act the
Government may. by order in the Official Gazette, make such provisions not inconsistent with the provisions of this Act
ay appear to it lo be necessary of expedient for removing the difficulty:
Provided that no such order shall be made after the expiry of a period of Ovo years Trond Hie ConuieHeenicnt ol
Unis Act
(2) Every order made under this section shall as soon as may be after itis made, be ud betery the Legisiaus
Assembly of Delhi
Schedule
[See clauses (1) and (i) of sub-section (1) of Section 2 and Section 17]
Sr No Name of the commodity
! Cigarettes:
2 Pan ine
sala, perfumed or treated othenvise, of any fori or description
: Sthoking mixtures for pipes and cigarettes
4 Tobacco and tobacco products (excluding bidi) not specilically mentoned ia tis Schedule AE wbas 0
items used in rural-vaditional smoking equipments shall be exempted trom tix
5) Vestiles and fabrics (excluding khadi) ex
under Section 5
reding the pri anpe up towhich the excuiption is whut ed
u Automobiles and all vehicles above capacity of P300.CC
Watcl ceeding the pace tanye up to which he exceiplion ts wrunted under Seettud 9
x Hote Theaters
” Allluxury Televisions
\4 DELHI GAZETTE : EXTRAORDINARY ( [ean ry
1a Fountain Pens exceeding the price range up to which the exemption is granted tinder Section *
11 Furmiture exceeding the price range up to which the exemption is granted under Section S
12 Readymade Garments exceeding the price range up ta which the exemption is granted under Section
Crystal items exceeding the price range up to which the exemption is granted ider Section §
id Perfumes exceeding the price range up to which the exemption is granted under Section $
1s Air Conditioners
16 Indian made foreign liquor
7 Cosmetics, toilet goods including hair dyes, oil. soaps, shampoos exceeding the price range up to hi
exemption is granted under Section 5
Is Music systems exceeding the price range up ta w hich exemption is granted under Section 5
i] Bath room fittings and ceramic tiles exceeding the price range up to which exemption has been grant
under Section 5
20 Attomobile accessories exceeding the price range up to which exemption has been granted unc
Section 5
al Refrigerators, automatic washing machincs exceeding the price range up to which exemption has he
granted under Section 5
22 All items imported under the WTO list excluding medicines.
23 Ivory articles exceeding the price range up to which exemption has been granted under Section 5
24 All arms ammunitions and accessories excluding for defence. para-military and police purposes
ate THY. 14( 24 ) Aart wrd-2001/559.—searrwe, free FT fears 20 Were, 2001 A fae apat
are We UST AR fect fauna an gro ifte Pres afer aren Se gel erie fem rat Bs —
free aareal (facia warensid A) fea star afar, 2001 (fees afrfra wen: 1, 2001)
Cardia cart aa fase a fare a EMT feate 3 atta, 2001 Fl wn uifra)
igen cesar oor ara fewelt Y (Pair earvaisti 4) arorematad fea a iran % for,
we
arfsrfaeny
miu Somes Se 37a A wea cereal es aa feet a fea arn es wa 33 afer Fen”
1 fara are ait ord. — (1) 3a afar areal (fears terrae Yo) ra tan afta cS
ant
(2) 7m WERT APL ert!
9, furan, ra ae ed A avn opifara 7 FI, Ta TH FT aatafre A
can) oneren areata meri fees yf cor orfufirm, 1954 | 1954 12) 8 wen Popes fees ot
(7a) rar airman! A arevt mt 5 Se apim frp vibra a 2,
on) feeet' 3 arerd qrera vara 19 aa free FF,
(1) (ae! Wows, atrg, ary wT fea cca eid fat ofrene ated 7% fas) sae ey TT
iio fafahee tan a ea fant Slate erafis & ae oT HTN arava ara arett fers fairy eer gat) AT TT
aqme me, BA vaepf entire Shr te ete wnficer ar oH As Fee Preaferfern fies et ehh
C1) sere pat Be wea A apna ers nl Aon fel Fe eg Fa Peo Rataiics
“rd wen wren oferta site farsa ate onfiafirry, 1992 (1992 F115) % anes renting CaS. ate, (FT) GT
ASyi six warm fahradt a aia enfte ae7-7a, ata feet te) Tea WI es TS TT