M/s.Heera Gold Exim Limited V. The Union of India

WP/39308/2022

AI Insights

The case involves multiple writ petitions filed by M/s. Heera Gold Exim Limited, M/s. Heera Retail (Hyderabad) Private Limited, and M/s. Heera Food (Hyderabad) Private Limited against various officials of the Income Tax Department. The petitions challenged the refusal of the Appellate Authority to grant a stay on tax recovery pending the disposal of appeals, claiming such actions were illegal, arbitrary, and violative of Articles 14, 19(1)(g), and 21 of the Constitution of India. The High Court, after considering the arguments and the circumstances, decided to direct the appellate authority to expedite the hearing of the appeals rather than granting the stay sought by the petitioners.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 675759 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 03-11-2022
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 151 CPC, Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: B MUKHERJEE; B YADAV; K CHOWDARY
• Assessee Lawyers: M REDDY
• Keywords: Arbitrary; Illegal; Income Tax; Stay of recovery; Unconstitutional; Writ of Mandamus; Violative of Articles 12, 19(1)(g), and 21
• Section: 151; 226; 220(6)

Judgement Text

"HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD (Special Original Juri:;diction) THUItSt)AY, THE THIRD DAY OF NOVEI ,,IBER TWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE C.V. BHASKAR REDDY WRIT PETITION Nos. 39057, 39082, 39233, 39296, 3e301,3e308. WRIT PETITION NO: 39057 OF 2022 Between ftil/s.Heera Gold Exinr L-lnr|led. Represented by its Director, H. No. 12-6-212681112, 3. 4 Vivek Nagar, Kukalp;rily, llyderabad - 5OOO72. ...PETITIONER AND 1 The Union of lrrdra, l/inistry of Finance, lncome Tax Department, Sastri Bhavan. New D(.!lllr. The Commissrorrt:r of lncome Tax (Appeals), Circle 2 (2),51h Floor Signature Towers, Kondapur, llyderabad-500084 lncome Tax Cornmissioner of Hyderabad, PCIT (2), 6h Floor, Signature Towers, Kondapur. Hyderabad - 500084. The Deputy Commissioner of lncome Tax, Circle, 2(1), Room No:514, 5'h Floor, Signature Towers, Kondapur, Hyderabad - 500084. The Assistant Commissioner of lncome Tax, Circle 2(2), 5h Floor, Signature Towers, Kondapur, llyderabad - 500084. Tax Recovery Officer, TRO PCIT 2, sth Floor, Signature Towers, Kondapur, Hyderabad 500084. ...RESPONDENTS Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated rn the affidavit filed therewith, the High Court may be pleased to lssue a Wrl. order or direction, more particularly, one in the naturc o[ 2 3 4 5 6 I i I ! I i I i t I i I i f I I I I I t I I i I I I I I i -r9353 & 39390 C)I 2022 l Writ of MandamLr:; Jeclaring the action of the Appellate Aulhrrrily in not grantjng Staypendingnppe las illegal, arbitrary, violative of Articles 12, 19(1)(g) and 21 of the Constitution of ndia,1950 and consequently grant stay of -eCovery of Tax and Penalty ti I the di:;r osal of the Appeal pending before the corn1lrssioner Appeals as uncon s titutionzll lA NO: 1 OF 2022'. Potition und rr Section 151 CPC praying that in the circunrstances stated in the affrdavrt filed ir support of the petition, the High Court ma, t,,? pleased to direct the Rest)ondents ot to take any further steps towards reco!e\"y' vidit order dated 1.12'1ort1 IllN & lotice No.ITBA,/COM/F 11712021-2211037 415C'15(1) Dendinq the d!spo',al oi the aD, ve Writ Petition. WRIT PETITION NO: 39082 OF 2122 Between It4/s Hr:err Foocr t Private Limited, Represented by its D rrlilor. ll No 120 2i2 )A 1 .l 3, 4 Vr'. :k Nagar, Kukatpally, Hyderabad - 5OOO72 PE TITION E R AND '1 Ihe Unic,r of lndia, Bl)avan, N :w Delhi. Ministry of Finance, lnconte I;r> I)epitrlment, Sastri ) :l Tlre Con l issioner of lncome Tax(Appeals), Ci.de 2(1 , lioo'n No 574, 5'i FIoor, Siglr lture Towers, Kondapur, Hyd-500084. lnr:onre I x Commissioner of Hyderabad, PClf (2'. ,ir\" F oor, Srgnature Towers, l( ,ndapur, Hyderabad - 500084. 4 The Depu y Commissioner of Income Tax, Circle. 2il ). Ror;nr No:5i4, 5rr' Floor, Siqr ature Towers, Kondapur, Hyderabad - 50008r 5 The Assis ant Commissioner of lncome Tax, Circle 2(2). lri' f 'loor. Signature I ow(rrs, K rndapur, Hyderabad - 500084. (i Trx Reco,ery Officer, TRO PCIT 2, 5u Floor, Signaturr: [or.^rr:rs. Kondapur, llvd€-,raba l- 500084. F ESPONDENTS I 3 Petition under Article 226 of the Constilution of lndia praying that rn the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or direction, more particularly, one in the natur€ of Writ of Mandamus declaring the action of the Appellate Authority in not granting Stay pending Appeal as illegal, arbitrary; violative of Articles 1 4, 1 9( 1 )(g ) and 21 of the Constitution of lndia, 1950 and consequently grant stay of recovery of Tax and Penalty till the disposal of the Appeal pending before the commissioner Appeals as u nconstitutional. lA NO: 1 OF 2022 Petition under Section 151 CPC prayinq that in the circumstances statcd in the affidavit filed irr support of the petition, the l-ligh Court may be pleascd lo crrect the Respondents not to take any further steps towards recovery vide order daled O't 12.2021 DIN & Notice No. ITBA,/COM/F11712021-2211037410849(1 ) pending the disposal of the above Writ Petition. Between: M/s. Heera Retail 12-6-226At112. 3. AND (Hyderabad) Private Limited, Represented by its Drrector, H 4 Vivek Nagar, Kukatpally, Hyderabad - 500072 t o PETITIONER 1 The Union of lndia, Ministry of Finance, lncome Tax Departnrerrt. Sastry Bhavan. New Delhi. 2. 'fhe Commassioner of lncome Tax (Appeals), Circle 2 (2), 5r\" floor, Srqnatrrre Towers. Kondapur, Hyderabad-500084 3. lnconre Tax Commissioner of Hyderabad, PCIT (2), 6\"' Floor. Srqnaturc Towers. Kondapur, Hyderabad - 500084. 4. Thc Deputy Commissioner of lncome Ttrx, Circle, 2(1). Roonr No 51-1. 5\"' Floor, Signature Towers, Kondapur, Hyderabad - 500084 7 WRIT PETITION NO: 39233 OF 2022 I 5. The Assisti nt Commissioner of lncome Tax, Circle 2(2), 5\"'Floor, Signature Towers, Ko rdapur, Hyderabad - 500084. 6. Tax Recov rry Officer, TRO PCIT 2, 5rf' Floor, Siqnatu-c l-owers, Kondapur, Hyderabad 500084. .,.RESPONDENTS Petition un jer Article 226 of the Constitution of lndia rraying that in the circumstances sl ded in the affidavit filed therewith. the llr(rh Court may be pleased to issue r Writ, order or direction, more particularly orre in the nature of Writ of MandamL; declaring the action of the Appellate Au hc,r:ty in not granting Stay pending App :al as illegal, arbitrary, violative of Articles 1 ,t 1 9( 1 Xg) and 21 of the Constitution c lndia, 1950 and consequently grant stay r I recovery of Tax and Penalty.till the di ,posal of the Appeal pendinc) bcforc lhr: corrnrissioner Appeals as un6onstitution: l. lA NO: 1 OF 202., Petition un ler Section 151 CPC prayirrg tlrat rn t'lc .r (.Lnrstances stated in the affidavit filed I support of the petilion. the Hrqtr Cot,rt rn. y lrr: pleased to direct the Respondents nct to take any furthcr stcps iowai'ds i-e,rcv:rv vide order ciated 01.12.2021 Lett )r No. ITBA,/COf illF/1712021-221'1037 4139e r ( 1 ) pending the disposal of the at ove Writ Petition. WRIT PETITION NO: 39296 Ol- 2tJ:a?. Between: lI/s.Heera Gold I xim Limited, Represented by it:; Director, t1 tt,t 12-6-212681112, 3, 4 Vivek Nagar, Kr katpally, Hyderabad - 5OOO72 ,..PETITIONER AND 1. The Union of lndia, Ministry of Finance, Bhavan, New Delhi. lncome Tax Department Sastry 2. The Commissioner of lncome Tax (Appeals), Circte 2(1). Room No.514, 5rh floor, Signature Towers Kondapur, Hyd-500084- 3. lncome Tax Commissioner of Hyderabad, PCIT (2), 6'r' Floor, Signature Towers, Kondapur, Hyderabad - 500084 4. The Deputy Commissioner of lncome Tax, Circle, 2( '1 ), Room No:514, 5th Floor, Signature Towers, Kondapur, Hyderabad - 500084 5. The Assistant Commissioner of lncome Tax, Circle 2(2), 5rr'F|oor, Signature Towers, Kondapur, Hyderabad - 500084. 6. Tax Recovery Officer, TRO PCIT 2, 5t'Floor, Signature Towers, Kondapur, Hyderabad - 500084. ...RESPONDENTS Petition under Arlicle 226 of the Constilution of lndia praying that in the circumstances stated in the affidavit filed thr-.rewitlr. tlre High Courl may be pleased to issue a Writ, order or direction, nrore p:lrtrcularly. o{re in the nature of Writ of Mandamus declaring the action of thc Appellate Authority in not granting Stay pending Appeal as illegal, arbitrary, viol::tive of Articles 14, 19(1Xg) and 21 of the Constitution of lndia, 1950 and consequently erant stay of recovery of Tax and Penalty till the disposal of the Appeal pending bcfore the conrrnissioner Appeals as unconstitutional. lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the Respondents not to take any furtlrer steps towards recovery vide order dated 1.12.2021 DIN & Notice No.ITBA\"/COM/F11712021-2211037415015{1)pending the disposal of the above Writ Petition. 7 l) Between: M/s. Heera 21268t1t2,3, WRIT PETITION NO: 39301 OF 2022 Fc( iex Private Limited, Represented by its I r€)ctor, H. No. 12-6- 4 V /ek Naqar, Kukatpally, Hyderabad - 500072. ...PETITIONER AND 1. The Unicr r of lndia. Bhavan, I' ew Delhi lvlinistry ot Finance, lncorne'Iax Department, Sastri 2. The Conr rissioner of lncome Tax (Appeals), Circle 2('l ), Room No. 514, 5rh Floor, Sig rature Towers, Kondapur, Hyderabad - 50008,1. 3. lncome 'l:x Commissioner of Hyderabad, PCIT (2), 6th Floor, Signature Towers, t( lndapur. Hyderabad - 500084. 4. The Depr ty Conrrnissioner of lncome Tax, Circle, 2 Floor, Srrr rarure Towers, Kondaprrr, Hyderabad - 5000 5. -The Assir iant Cornmissioner o[ lncome Tax, Circle 2(2 ), sth Floor, Signature , Towers, l rnrlapur. Hyderabad - 500084. 6. Tax Rer;r ,rery Officer. IRO PCIT 2, 5rt' Floor, Signature Towers, Kondapur, Hyderatri j 500084 ...RESPONDENTS Petition r rrrjr:r Artrclr: 220 of lhe Constitution of lnd a praying that in the circumstanccs italod in the affrdavit filcd therewith, the High Court may be pleased to iss,r ,a Writ, order or direction, nrore particularl!, one in the nature of Writ of MandaI us declartng the action of the Appellate Authority in not granting Stay perrding A peal as illegal, arbitrary, violative of Articles 1 4, 19(1 Xg) and 21 of the Constitutiar ol lndia. '1950 and consequently grant stay ()f recovery of Tax and Penalty till th() lisposal of the Appeal pending before the r;ommissioner Appeals as unconstitut ( ral Petitio,, nder Sectron 1 51 CPC praying that in the c rcumstances stated in the affidavrt ftl(, I rrr sUpport of the petition, the High Court rn.:y be pleased to direct ('r, Room No 514, srh 81. I I i t t ! I i I : i : I ! I t ! I I I i I I I I I I I i i i ] the Respondents not to take any further steps towards recovery vide order dated 01.12.2021 DIN & Notice No lTBtuCOlvliF 111'12021-2211037 41O845(1J pending the disposal of the above Writ Petition. WRIT PETITION NO: 39308 OF 2022 Between: M/s.Heera Gold Exinr Limited, Represented by its Director, H. No. 12-6-212681112, 3, 4 Vivek Nagar, Kukatpally, Hyderabad - 500072. ...PETITIONER AND 1. The Union of lndia thavan New Deliri l,,4rrrstry of Finance, lncome Tax Department, Sastri 2. The Comnrissroncr of lncorne Tax, (Appeals) Circle 2(2),sth Floor Signature Towers, Kondaprrr. Hyderab:rd - 500084. 3. lnconre Tax Conrrr i-ssronr:r of Hyderabad, PCTI (2), 6'h Floor, Signature Towners, Kondapur, Hyderabad - 500084. 4. The Deputy Cornrnrssiont:r of lncome Tzrx, Circle, 2(1), Room No.514, 5th Floor, Signature I owers, Kondapur, Hyderabad - 500084. 5. The Assistarrl Conrnrrssroncr of lncome Tax, Circle 2(2),Sth Floor, Signature Towers. Kondapur. llyder:rbad - 500084. 6, Tax Recovery Officer, IRO PCIT 2, sth Floor, Signature Towers, Kondapur, Hyderabad - 500084 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ. order or direction, more particularly, one in the nature of Writ of Mandamus declariDg the action of the Appellate Authority in not granting Stay pending Appeal as rllcqal. arbitrary, violative of Articles 14, 19(1Xg) and 21 of I the Constitutron of lndia, 1 950 :rnd consequently grant stay of recovery of Tax and a : l I i I I : i i j i j I i I I I I I ! I I i ! I I i i I 'il ll Penalty till th{, disp sal of the Appeal pending before the corrn issio,'{rr Appeals as unconsl tulronal lA NO: 1 OF 2022 Pctition und€ Section 151 CPC praying that in the circunlstances stated in the affidavit filed in ,upport of the petition, the High Court may rr; pleased to rJirect the Respondents n ,t to take any further steps towards recov€jr'/ ,,,ide order dated 1 122021 DIN & N rtice No.lTBA,/COMlFl17l2O21-2211037415015 (1) pending the disposal of the abo e Writ Petition. WRIT PETITION NO: 39353 OF 20?-t'. BetvJeen lv4/s H, rcr a Retai 12-b ) ,11,8.1 .). :l lyderabad) Private Limited, Represented by i Vivek Nagar, Kukatpally, Hyderabad - 50007 2 t-, Dir.rclor il N.) PETITIO N E R AN L) 1 [t,e Unron of lndia, glr;rv:rn Nc v Delhi. Ministry of Finance, lncome Ta < ll,cpr.1nrenl, Sastr i T irr: Conrrr ;sioner of lncome Tax [Appeals], circle 2( 2), :i ' floor Sir;naturc Tovrer Kon lapur, Hyderabad-500084 lnconre Ta: Commissioner of Hyderabad, PCIT (2), 3'r' Floor, Signature I owr:rs, Kc rdapur, Hyderabad - 500084. 'lll: Depu( Commissioner of lncome Tax, Circle, 2(1), Roorn No 514, 5rr' Ftoor. Sign rture Towers, Kondapur, Hyderabad - 500084 T rrc Assi:;l rnt Commissioner of lnmme Tax, Circle ail) lith Froor, Siq!)ature Iowers, 1.1 rdapur, Hyderabad - 500084. Iar Rccor:ry Officer, TRO PCIT 2, sth Floor, Signattrr,: iowers, Kondapur. ilyllcr;lt):ir - 500084 ...RESPONOENTS , f'elrtron J der Article 226 of the Constitution of lnoiircrayinq that in the circunr,.t.r nces : ated in the affidavit filed therewith, the H qh Cotirt nr:,:y be l)l(-.3::{,{i l.r r:isL( a Writ, order or direction, more particularly c)nc rn ti.re n.rture of 2 3 4 ! 6 I ! i 9 Writ of Mandamus declaring the action of the Appellate Authority in not grantinq Stay pending Appeal as illegal, arbitrary, violative of Articles 14, 19( 1 )(q) and 21 of the Constitution of lndia, 1950 and consequently grant stay of recovery of Tax and Penalty till the disposal of the Appeal pending before the commissioner Appeals as unconstitutional- lA NO: 1 OF 2022 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the Respondents not to take any further steps towards recovery vide order daled 01..12.2021 Letter No. ITBNCOI AIFl17l2O21-2211037 413981( 1 ) pcndinq tlre ciisposal of the above Writ Petition. Between: [,4is l]ecra Retail (Hyderabad) Private Limited, llepresented by its Director 12 6 2126811/2,3, 4 Vivek Nagar, Kukatpally, Hyderabad - 500072 ti Ncr -..Pf TITIONER AND 1. The Union of lndia, Ministry of Finance, lncome Tax Department, Sastry Bhavan, New Delhi. 2. The Commissioner of lncome Tax (Appeals), Circle, 2(1), Room No.514. 5'r' Floor, Signature Towers, Kondapur, Hyderabad . 500084. 3 lncome Tax Commissioner of Hyderabad, PCIT (2), 6't' Floor. Signature Towers, Kondapur, Hyderabad - 500084. 4 The Deputy Commissioner of lncome Tax, Circle, 2(1), Roorr No 514. 5\"' Floor, Signature Towers, Kondapur, Hyderabad 500084. 5 The nssistant Commissioner of lncome Tax, Circle 2(2). 5r\" Floor. Src;natrrre Towr:rs, Kondapur, Hyderabad - 500084. (i T:rx Recovery Officer, TRO PCIT 2,sth Floor, Signature Towcrs. Konrlaptrr. Hydcr2b.rd 500084. .RESPONt]ENIS WRIT PETITION NO: 39390 OF 2022 i ! l() 1 I I Petition u rder Article 226 of the Constitution of lnciir praying that in the circumstances r lated in the affidavit filed therewith, the l 1 qh Court may be pleased to issue a Writ, order or direction, more partacularly, c,ne in the nature of Writ of Mandam ls declaring the action of the Appellate Aut rority in not granting Stay pending Ap real as illegal, arbitrary. violative of Articlos'.1, 19(1)(g) and 21 of the Constitution )f lndia, 1950 and consequently grant stay o'r,lcovery of Tax and Penalty till the < isposal of the Appeal pending before thr: crrnmissioner Appeals as unconstitutiot al. lA NO: 1 oF 20i 2 Petition u lder Section 151 CPC prayinq that in tlre r rrrLrnstances staled in the dffidavit file( in support of the petition, the High Court n ay irr: pleascd to direct the Respondenl; not to take any further st€ps towards rt:to!t.ty vide order dated 0111212021 Leter No. ITBA/COM/F/I712021-2211A37.113ltll(1r pending the disposal of the i bove Writ Petition. Counsel for th€ Petitioner in all the petitions: liRi M. G0 iiit-, REDDY Counsel for thr Respondent No.1 in all the petitions: Mr B. MUKHARJEE, S.C. FOR CENTRAL GC, l:TlNMENT FOR SN T. B. KAVITHA YADAV, S.C. FOR CENTR,{ - (]O /ERNMENT Counsel for ttx Respondent Nos.2 to 6 in all ttre petitionr;: MS. K. MAMATA CHOWOARY, S.C. FC)F: INCOME TAX The Court mad r the following: COMMON ORDER I I I I I i I i ! I ; I I I 39233 /2022 l-lccra Rctail (Hyderabad) Private Limited Heera Cold E,xinr Limited llccra I\"ood('x I)rivate Linl ited 2017.2014 20r5 20r6 2017-20 tB Cold Exirrr 2,O t6 ',20 t7 Heera (llyderabad) Rrl.i rl 2,O 16.2-0 17 Private Lirnitecl Heera Retail (Hyderabad) Private Limited 2015-2016 6. [n tl-rc nlcil r-l 'hr l('. derrr:rncl notices were issued by the assessil-rg of{lcurs $ }l( l-(iiifl('r pctii-iollers had moved the assessing officer lrrrclcr' -St'r'tiorr 22O(6) of the Income Tax Act, 196 1 ('thc Act' Ircr-t'in rLftcr). Asscssing Officer granted stay subject lo dc1;osiL ot .l(l'li, ol-tlrc tax demand. 7. It is at this stagc t}).rt tlrc writ petitions have been filed. 8. After hearing lcarned counsel for the parties and on due considcration, 'c .rre of the view that it would be just and appropriate if t lie tlrst .rppellate authority i.e., second respondent is clirccrccl to hear and decide the appeals filecl b,r. thc pctitioners Llnder Section 246 of tlle I-{ccra Limited 39296 /2022 3930 | I 2022 3930812022 393s3 12022 39390 12022 258043290141221 18.12.2021 262544690t81221 18. t2.2021 2464430aO17 1221, 17.12.2021 2649281401a1221 18. t2.202 | 2ss 143960181221 14. t2.202 | 24804053017 L22t 17.t2.2021 I I i I Act. Tlr, demand raised would naturall), Lre subject to outcorn( ol the appeals. Accordingly we dire<:t rcspondent No.2 t() l-rcar and decide the above acpeals of the pctition( rs within a period of 6 months from the date of rcccipt ( a copy of this order. () 'lrc u,rit petitions are accordingly di:;ooscrd of 'lr ,t:r'll:rreorrs applications pending, if anr,. slrall :.tirn(l I s,.d. Ho',vevc;-. there shall be no orcot-aa; to Cosls //TRUE COPY// S D/.K. SAILE S H I DEPUTY REGIStrRAR ./ (_ SECTION OFFICER To. 1 Tlrc Urrr Bhavan, 2. The Con Towers, :l lncome Towers, 4 The Dt:J Floor, Sr 5 The Ass Towers, 0 Tax Rer Hyderab / The Cor I-loor. lir B One CC 1] One C(l 10 One C(l 1.) One SI). ,n of lndia, Ministry of Finance, lncome Tar Deparlrlrent. Sasll ,lew Delhi. mrssioner of lnc-ome Tax (Appeals), Circle :l (2 ), 5\"' Floor Signature (ondapur, Hyderabad-500084 t'ax Commissioner of Hyderabad; PCIT (2 r, 6th Floor, Signature (ondapur, Hyderabad - 500084. uty Commissioner of lncome Tax, Circle, 2( 1 ), Room No:514, 5r\" rnature Towers, Kondapur, Hyderabad - 50001]4 ;tant Commissioner of lncome Tax, Circte 2(2') 5't'Floor, Signature (ondapur, Hyderabad - 5000i84. rvery Officer, TRO PCIT 2, sth Floor, Signitt.rre Tourers Kondapr.rr. rd 500084 rmissioner of lncome Tax(Appeals), Circle 2, I). Roorn No 574. 51r' lr). rture Towers, Kondapur, Hyd-500084. o SRI tr,l. GOVIND REDDY, Advocate [OPUCI o SRI B. KAVITHA YADAV, S.C. for Central (;c,vernnrent IOPL.JCI o Nils. K. [.4AMATA CHOWDARY, S.C. for lr c:nre Tax [t)PI.JC] l.)pies -e Copy i I'll) I-II{3H COURT DATE.ll :03/11 12022 , 1'AE STArc .:\".:., s c 1l o o :,, ccMt l()N W.P.NOs. :9057, 39082, 39233, 39296, 3l:301. 39308, 39353 & 3l)3r10 0F 2022 DISPOSING OF THE WRIT PETITIONS WlTl-lr:)1.rT COSTS ) lr,:l il.]! 2ffi2 !- ORDER ' \" I I I I i I I "