Dy. CIT, CIRCLE - 3(1)(TDS), Vijayawada V. M/s Sudalagunta Hotels Ltd.,, Tirupathi

ITA 132/VIZ/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8941 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-12-2015
• Assessment Year: 2011-2012
• Appeal Filed On: 25-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K J D SRINIVAS
• Keywords: Sale consideration of property below Jantri Value; Non-deduction of tax
• Section: 133A; 12A; 201(1)

Judgement Text

ITA NOS.130, 131 & 132/VIZAG/2013 SUDALAGUNTA HOTELS LTD., TIRUPATHI 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./I.T.A.NO.130, 131 & 132/VIZAG/2013 ( / ASSESSMENT YEARS: 2009-10, 2010-11 & 2011-12) DCIT, CIRCLE - 3(1)(TDS), VIJAYAWADA SUDALAGUNTA HOTELS LTD., TIRUPATHI [ T AN NO. HYDS08150C ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI M.N. MURTHY NAIK, DR / RESPONDENT BY : SHRI K.J.D. SRINIVA S, AR / DATE OF HEARING : 18.04.2017 / DATE OF PRONOUNCEMENT : 28.04.2017 / O R D E R PER BENCH: THESE THREE APPEALS FILED BY THE REVENUE ARE DIREC TED AGAINST COMMON ORDER OF THE CIT(A), VIJAYAWADA DATED 6.12.2 012 FOR THE ASSESSMENT YEARS 2009-10, 2010-11 & 2011-12. ITA NOS.130, 131 & 132/VIZAG/2013 SUDALAGUNTA HOTELS LTD., TIRUPATHI 2 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E IS A COMPANY ENGAGED IN THE BUSINESS OF RUNNING HOTELS IN THE NA ME AND STYLE OF SANDEEPA & SRIVATSA BY AVAILING THE LICENSE TA KEN FROM TIRUMALA TIRUPATHI DEVASTHANAMS (TTD), BOARD IN THE NAME OF DIRECTORS OF THE ASSESSEE COMPANY. A SURVEY U/S 133A OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS 'THE ACT') WAS CARRIED OUT I N THE BUSINESS PREMISES OF THE ASSESSEE ON 22.12.2010. DURING THE COURSE O F SURVEY, IT WAS NOTICED THAT THE ASSESSEE HAS BEEN PAYING RENT TO T TD, BUT FAILED TO DEDUCT TAX AT SOURCE ON RENTAL PAYMENTS. WHEN THIS WAS PUT TO THE ASSESSEE, THE ASSESSEE HAS SUBMITTED THAT THE TTD H AS OBTAINED NO DEDUCTION CERTIFICATE U/S 197 OF THE ACT, FROM THE DEPARTMENT FOR NON- DEDUCTION OF TAX AT SOURCE ON RENT PAYMENTS AND HEN CE, THE ASSESSEE HAS NOT DEDUCTED TAX AT SOURCE. THE A.O. AFTER CON SIDERING THE EXPLANATIONS OF THE ASSESSEE, OBSERVED THAT THE PAY MENTS MADE BY THE ASSESSEE TO ITS DIRECTORS ARE IN THE NATURE OF RENT FOR WHICH THE ASSESSEE REQUIRED TO DEDUCT TAX AT SOURCE U/S 194I OF THE AC T. SINCE, THE ASSESSEE FAILED TO DEDUCT TAX AT SOURCE ON PAYMENTS MADE TO ITS DIRECTORS, HOLD THE ASSESSEE AS AN ASSESSEE IN DEFA ULT U/S 201(1) OF THE ACT, AND COMPUTED TDS ON TOTAL RENT PAYMENTS FOR TH E ASSESSMENT YEARS 2009-10 TO 2011-12. ITA NOS.130, 131 & 132/VIZAG/2013 SUDALAGUNTA HOTELS LTD., TIRUPATHI 3 3. AGGRIEVED BY THE ASSESSMENT ORDER, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A). BEFORE THE CIT(A), THE A SSESSEE SUBMITTED THAT THE A.O. WAS ERRED IN TREATING THE ASSESSEE AS AN ASSESSEE IN DEFAULT U/S 201(1) OF THE ACT, DESPITE THE FACT THA T THE RECIPIENT OF RENT M/S. TTD IS EXEMPT FROM DEDUCTION OF TAX AT SOURCE ON RENTAL PAYMENTS BY VIRTUE OF CERTIFICATE OBTAINED U/S 197 OF THE AC T, FROM THE ASSESSING OFFICER. THE ASSESSEE FURTHER SUBMITTED THAT THE D IRECTORS OF THE COMPANY HAD OBTAINED A LICENSE FROM M/S. TTD FOR RU NNING HOTEL AT TIRUMALA HILLS AND THE LICENSE HAS BEEN ASSIGNED TO THE COMPANY FOR OPERATING THE HOTEL. THE COMPANY IS CARRYING ON TH E BUSINESS OF RUNNING AND MAINTENANCE OF HOTEL IN THE SAID PREMISES AT TI RUMALA HILLS AND THE INCOME FROM WHICH HAS BEEN CONSIDERED IN THE HANDS OF THE ASSESSEE. THE RENT HAS BEEN PAID BY THE DIRECTORS OF THE ASSE SSEE COMPANY TO THE LESSOR M/S. TTD, HOWEVER, THE COMPANY HAS DIRECTLY PAID THE RENT TO M/S. TTD ON THE ADVICE OF THE DIRECTORS AND THE SAM E HAS BEEN DEBITED TO THE PERSONAL ACCOUNT OF THE DIRECTORS IN THE BOO KS OF THE COMPANY. THE ASSESSEE FURTHER SUBMITTED THAT THE LICENSE HAS BEEN GRANTED IN THE NAME OF THE DIRECTORS AND RENTAL RECEIPTS HAS BEEN ISSUED IN THE NAME OF THE DIRECTORS, THEREFORE, THE A.O. WAS COMPLETELY E RRED IN HOLDING THAT THE PAYMENTS MADE BY THE ASSESSEE COMPANY TO THE TT D ARE ITA NOS.130, 131 & 132/VIZAG/2013 SUDALAGUNTA HOTELS LTD., TIRUPATHI 4 CONSTRUCTIVE PAYMENTS MADE TO THE DIRECTORS OF THE COMPANY, WHICH FALLS WITHIN THE MEANING OF RENT AS DEFINED U/S 194I OF T HE ACT. 4. THE CIT(A) AFTER CONSIDERING THE RELEVANT EXPLAN ATIONS OF THE ASSESSEE, OBSERVED THAT THE TTD IS AN ENTITY GOVERN ED BY THE PROVISIONS U/S 12A OF THE ACT, AND ALSO IT HAS OBTAINED A CERT IFICATE U/S 197 OF THE ACT, FOR NON-DEDUCTION OF TAX AT SOURCE ON RENTAL P AYMENTS, THEREFORE, THE ASSESSEE WAS NOT OBLIGED TO DEDUCT TAX AT SOURC E ON SUCH RENTAL PAYMENTS TO M/S. TTD. THE CIT(A) FURTHER OBSERVED THAT SINCE THE INCOME OF THE RECIPIENT IS EXEMPT U/S 12A OF THE AC T AND ALSO FACT THAT IT HAS OBTAINED CERTIFICATE U/S 197 OF THE ACT, BY FOL LOWING THE APEX COURT DECISION IN THE CASE OF HINDUSTAN COCA COLA BEVERAG ES PVT. LTD. VS. CIT REPORTED IN (2007) 293 ITR 226 (SC) HAS HELD THAT I F RECIPIENT HAS INCLUDED THE IMPUGNED RECEIPTS AND PAID TAX ON SUCH RECEIPTS, IN THAT CASE, THE PAYER OF THE IMPUGNED AMOUNT NEED NOT HAV E TO DEDUCT TAX AT SOURCE IN SO FAR AS SUCH PAYMENTS ARE CONCERNED, AS SUCH TAX HAD ALREADY BEEN DISCHARGED BY RECIPIENT HIMSELF. ACCO RDINGLY, OPINED THAT THE ASSESSEE WAS NOT AN ASSESSEE IN DEFAULT IN SO F AR AS THE IMPUGNED DEDUCTION OF TAX IS CONCERNED FOR ALL THE ASSESSMEN T YEARS ARE CONCERNED. AGGRIEVED BY THE CIT(A) ORDER, THE REVE NUE IS IN APPEAL BEFORE US. ITA NOS.130, 131 & 132/VIZAG/2013 SUDALAGUNTA HOTELS LTD., TIRUPATHI 5 5. THE LD. D.R. SUBMITTED THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN HOLDING TH AT THERE WAS NO TDS LIABILITY ON THE PAYMENTS MADE TO TTD IN THE HANDS OF THE ASSESSEE COMPANY. THE D.R. FURTHER SUBMITTED THAT THE LD. C IT(A) OUGHT NOT TO HAVE RELIED UPON THE DECISION OF HONBLE SUPREME CO UIRT IN THE CASE OF HINDUSTAN COCA COLA BEVERAGES PVT. LTD. VS. CIT REP ORTED IN (2007) 293 ITR 226, AS THE FACTS OF THE CASE ARE ENTIRELY DIFF ERENT FROM THE FACTS OF THE PRESENT CASE. THE D.R. FURTHER SUBMITTED THAT IN THIS CASE, THE LICENSE HAS BEEN GRANTED IN THE NAME OF THE DIRECTO RS OF THE COMPANY, WHEREAS THE RENT HAS BEEN PAID BY THE ASSESSEE TO T HE DIRECTORS. THOUGH THE ASSESSEE HAS DIRECTLY PAID THE RENT TO M /S. TTD, THE PAYMENTS ARE IN THE NATURE OF CONSTRUCTIVE PAYMENTS MADE TO THE DIRECTORS OF THE COMPANY FOR USE OF THE LICENSE HEL D BY THEM, THEREFORE, THE CIT(A) WAS ERRED IN HOLDING THAT THE ASSESSEE N OT AS AN ASSESSEE IN DEFAULT U/S 201(1) OF THE ACT. 6. ON THE OTHER HAND, THE LD. A.R. FOR THE ASSESSEE STRONGLY SUPPORTED ORDER OF THE CIT(A). THE A.R. FURTHER SU BMITTED THAT THE COMPANY HAS PAID RENT TO M/S. TTD ON BEHALF OF THE DIRECTORS AS THE DIRECTORS HAD LICENSE IN THEIR INDIVIDUAL CAPACITY AND M/S. TTD HAS ISSUED RECEIPTS IN THE NAME OF THE DIRECTORS, THEREFORE, T HE ASSESSEE IS NOT OBLIGED TO DEDUCT TAX AT SOURCE ON SUCH RENTAL PAYM ENTS. THE A.R. ITA NOS.130, 131 & 132/VIZAG/2013 SUDALAGUNTA HOTELS LTD., TIRUPATHI 6 FURTHER SUBMITTED THAT M/S. TTD IS AN ENTITY GOVERN ED BY THE PROVISIONS OF SECTION 12A OF THE ACT AND ALSO OBTAINED NON DED UCTION CERTIFICATE U/S 197 OF THE ACT, TOWARDS RENTAL PAYMENTS, THEREFORE, THE ASSESSEE NEED NOT TO DEDUCT TAX AT SOURCE ON SUCH PAYMENTS. THE A.O. WITHOUT APPRECIATING THE FACTS SIMPLY HELD THE ASSESSEE AS AN ASSESSEE IN DEFAULT U/S 201(1) OF THE ACT. 7. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. THE A.O. HELD THE ASSESSEE AS AN ASSESSEE IN DEFAULT U/ S 201(1) OF THE ACT, TOWARDS RENTAL PAYMENTS MADE TO M/S. TTD, ON THE GR OUND THAT THE IMPUGNED PAYMENTS ARE IN THE NATURE OF CONSTRUCTIVE PAYMENTS MADE TO THE DIRECTORS OF THE COMPANY FOR USE OF LICENSE, WH ICH FALLS UNDER THE MEANING OF RENT AS DEFINED U/S 194I OF THE ACT. ACCORDING TO THE A.O., THOUGH THE ASSESSEE HAS DIRECTLY MADE PAYMENTS TO M /S. TTD, THE LICENSE IS IN THE NAME OF THE INDIVIDUAL DIRECTORS IN TURN, WHICH WAS ASSIGNED TO THE COMPANY FOR OPERATING HOTEL, THEREF ORE, THE SAID ARRANGEMENT BETWEEN THE DIRECTORS AND THE COMPANY I S IN THE NATURE OF SUB-LEASING WHICH FALLS WITHIN THE AMBIT OF SECTION 194I OF THE ACT. IT IS THE CONTENTION OF THE ASSESSEE THAT THE COMPANY HAS MADE THE PAYMENTS ON BEHALF OF THE DIRECTORS OF THE COMPANY AND ALSO ON THE ADVICE OF THE DIRECTORS AND THE SAME HAS BEEN DEBIT ED TO DIRECTORS ITA NOS.130, 131 & 132/VIZAG/2013 SUDALAGUNTA HOTELS LTD., TIRUPATHI 7 PERSONAL ACCOUNT IN THE BOOKS OF THE COMPANY, THERE FORE, THE COMPANY NOT OBLIGED TO DEDUCT TAX AT SOURCE U/S 194I OF THE ACT ON THE IMPUGNED PAYMENTS. THE ASSESSEE FURTHER CONTENDED THAT THE LICENSE HAS BEEN GRANTED IN THE NAME OF THE DIRECTORS AND M/S. TTD H AS OBTAINED CERTIFICATE U/S 197 OF THE ACT IN THE NAME OF THE D IRECTORS OF THE COMPANY AND HENCE, THE DIRECTORS HAVE MADE THE PAYM ENTS WITHOUT DEDUCTION OF TAX AT SOURCE U/S 194I OF THE ACT ON I MPUGNED PAYMENTS. THE ASSESSEE NEITHER AVAILED LICENSE FROM THE TTD N OR PAID RENT ON ITS OWN, THEREFORE, THE A.O. WAS ERRED IN HOLDING THE A SSESSEE AS AN ASSESSEE IN DEFAULT U/S 201(1) OF THE ACT. 8. HAVING HEARD BOTH THE SIDES AND CONSIDERED MATER IALS ON RECORD, WE FIND THAT THE DIRECTORS OF THE COMPANY HAD OBTAI NED LICENSE FROM M/S. TTD FOR OPERATING TWO HOTELS AT TIRUMALA HILLS . THE RENTAL AGREEMENT HAS BEEN ENTERED IN THE NAME OF THE TWO D IRECTORS. THOUGH, THE ASSESSEE HAS PAID THE AMOUNT DIRECTLY TO M/S. T TD, IT HAS PAID THE AMOUNT ON BEHALF OF THE DIRECTORS. WE FURTHER OBSE RVED THAT M/S. TTD HAS ISSUED RENTAL RECEIPTS IN THE NAME OF INDIVIDUA L DIRECTORS. WE FURTHER NOTICED THAT M/S. TTD IS AN ENTITY GOVERNED BY SECTION 12A OF THE ACT HAD OBTAINED CERTIFICATE U/S 197 OF THE ACT FOR NON-DEDUCTION OF TAX AT SOURCE ON RENTAL RECEIPTS FROM THE TENANTS. SINCE, THE INCOME OF THE RECIPIENT M/S. TTD IS EXEMPT FROM TAX AND ALSO FACT THAT THE ITA NOS.130, 131 & 132/VIZAG/2013 SUDALAGUNTA HOTELS LTD., TIRUPATHI 8 RECIPIENT HAS OBTAINED NO DEDUCTION CERTIFICATE U/S 197 OF THE ACT, THE ASSESSEE NOT OBLIGED TO DEDUCT TAX AT SOURCE ON THE IMPUGNED PAYMENTS. NO MATTER, WHETHER THE PAYMENT HAS BEEN MADE BY THE ASSESSEE DIRECTLY OR PAID ON BEHALF OF THE DIRECTOR S, AS LONG AS THE RECIPIENT INCOME IS EXEMPT AND ALSO THE RECIPIENT H AD GOT A CERTIFICATE U/S 197 OF THE ACT, FOR NON-DEDUCTION OF TAX AT SOU RCE ON THE IMPUGNED PAYMENT, THE ASSESSEE NEED NOT TO DEDUCT TAX AT SOU RCE ON SUCH PAYMENTS. 9. THE CIT(A) AFTER CONSIDERING THE RELEVANT FACTS HAS RIGHTLY DIRECTED THE A.O. TO DELETE ADDITIONS MADE TOWARDS SHORT DED UCTION OF TAX AT SOURCE ON RENTAL PAYMENTS FOR THE ASSESSMENT YEAR 2 009-10 TO 2011-12, BY OBSERVING AS UNDER: I HAVE GONE SEEN THE SUBMISSIONS MADE BY THE AR AND GONE THROUGH THE ORDERS MADE UNDER SECTION 201(1) AND 20 1(1A) FOR THE ASSESSMENTS UNDER CONSIDERATION BESIDES PERUSING TH E CASE LAWS RELIED UPON. IT IS BORNE OUT OF RECORDS THAT THE TWO DIRECT ORS OF THE APPELLANT COMPANY OBTAINED BIDS TO RUN THE RESTAURANTS FOR TT D DEVASTANAM AND OBTAINED MOST OF THE SERVICES FROM THE APPELLANT CO MPANY ON WHICH THERE IS NO DISPUTE. THE DIRECTORS HAVE TO PAY RENT TO TT D FOR UTILIZING THE INFRASTRUCTURE OF THE TTD FOR THE SAID PURPOSE ON W HICH DEDUCTION UNDER SECTION 1941 IS APPLICABLE ON WHICH ALSO THERE IS N O DISPUTE. BUT, HOWEVER THE TTD IS AN ENTITY GOVERNED BY THE PROVISIONS OF SECTION 12A AND THAT THE TTD HAS OBTAINED 197 CERTIFICATES TO GET PAYMEN TS WITHOUT DEDUCTION OF TDS, THE DIRECTORS HAVE NOT AFFECTED TDS WHILE P AYING MONTHLY RENTS TO TTD. HERE IT MAY BE NOTED THAT AT TIMES THE MONTHLY RENTS WERE PAID BY THE APPELLANT COMPANY ON BEHALF OF THE DIRECTORS AN D DEBITED THE DIRECTOR'S ACCOUNT. THUS, WHOEVER MAY HE PAYING THE RENTS, I.E., EITHER BY THE DIRECTORS IN THEIR INDIVIDUAL CAPACITY OR BY TH E APPELLANT COMPANY ON BEHALF OF THE DIRECTORS; TTD WAS ISSUING THE RECEIP TS IN THE NAME OF THESE TWO INDIVIDUAL DIRECTORS ONLY. SINCE THE TTD WAS GO VERNED BY THE PROVISIONS OF SECTION 12A AND THAT IT HAS OBTAINED 197 CERTIFICATES TO ITA NOS.130, 131 & 132/VIZAG/2013 SUDALAGUNTA HOTELS LTD., TIRUPATHI 9 RECEIVE PAYMENTS WITHOUT DEDUCTION OF FAX AT SOURCE FROM PAYERS, IN AS MUCH AS TTD IS CONCERNED, NOTHING UNUSUAL HAS HAPPE NED. BUT, IN SO FAR AS THE AO IS CONCERNED, WHEREVER THE APPELLANT HAS REMITTED RENTS TO TTD ON BEHALF OF THE TWO DIRECTORS, THE APPELLANT IS BO UND TO MAKE TDS AND THUS, IN SO FAR AS THE AMOUNTS REMITTED BY IT ON BE HALF OF THE INDIVIDUAL DIRECTORS ARE CONCERNED, THE AO HELD THE APPELLANT COMPANY AS AN ASSESSEE IN DEFAULT AND MADE AN ORDER UNDER SECTION 201(1) AND 201(1A) FOR ALL THE THREE IMPUGNED ASSESSMENT YEARS UNDER C HALLENGE. WHEN THE RECEIPTS IN THE HANDS OF TTD ARE NOT TAXABLE AS IT IS TAX EXEMPT IN TERMS OF EXEMPTION GRANTED TO IT UNDER SECTION 12A AND TH AT TTD HAS OBTAINED 197 CERTIFICATES FOR RECEIPTS WITHOUT DEDUCTION OF TAX AT SOURCE AND THE APEX COURT IN THE CASE OF HINDUSTAN COCA COLA BEVER AGES P. LTD. V. CIT, REPORTED IN (2007) 293 ITR 226 (SC) HAS HELD THAT I F RECIPIENT HAS INCLUDED THE IMPUGNED RECEIPTS AND PAID TAX ON SUCH RECEIPTS IN THAT CASE THE PAYER OF THE IMPUGNED AMOUNT NEED NOT HAVE TO DEDUC T TAX AT SOURCE IN SO FAR AS SUCH PAYMENT ARE CONCERNED, AS SUCH TAX H AD ALREADY BEEN DISCHARGED BY THE RECIPIENT HIMSELF. IN LIGHT OF SUC H A POSITION OF LAW, I AM OF THE OPINION THAT THE APPELLANT WAS NOT AN ASSESS EE IN DEFAULT IN SO FAR AS THE IMPUGNED DEDUCTION OF TAX IS CONCERNED FOR A LL THE ASSESSMENT YEARS ARE CONCERNED. IN FACT, IT MAY BE MENTIONED H ERE THAT THERE WAS NO TDS LIABILITY ON THE PAYMENTS MADE TO TTD IN THE HA NDS OF THE APPELLANT COMPANY. THE FACTS REMAIN UNCHANGED. THE REVENUE FAILS T O BRING ON RECORD ANY EVIDENCE TO PROVE THE FINDINGS OF CIT(A) IS COR RECT. THEREFORE, WE UPHOLD THE CIT(A) ORDER AND DISMISS APPEALS FILED B Y THE REVENUE FOR THE ASSESSMENT YEARS 2009-10, 2010-11 & 2011-12. 10. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 28 TH APR17. SD/- SD/- ( . ) ( . ) (V. DURGA RAO) (G. MANJUNATHA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER # /VISAKHAPATNAM: ' /DATED : 28.04.2017 VG/SPS ITA NOS.130, 131 & 132/VIZAG/2013 SUDALAGUNTA HOTELS LTD., TIRUPATHI 10 )# *# /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE DCIT, CIRCLE-3(1)(TDS), VIJA YAWADA 2. / THE RESPONDENT M/S. SUDALAGUNTA HOTELS LTD., P LOT NOS.204 & 209, T.P. AREA, TIRUPATHI-517501, CHITTOOR DIST., A.P. 3. + / THE CIT(TDS), HYDERABAD 4. + ( ) / THE CIT (A), VIJAYAWADA 5. # . , . , # / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM SL. NO. DESCRIPTION DATE INITIALS 1. DATE OF DICTATION BY THE AUTHOR 26.04.2017 SR.P S 2. DRAFT PLACED BEFORE THE DICTATING MEMBER 27.04.2 017 SR.PS 3. DRAFT PLACED BEFORE THE SECOND MEMBER SR. PS 4. DRAFT APPROVED BY THE SECOND MEMBER SR. PS 5. DATE OF APPROVED ORDER COMES TO THE SR. PS SR. PS 6. DATE OF PRONOUNCEMENT OF ORDER SR. PS 7. DATE OF FILE SENT TO THE BENCH CLERK SR. PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK HD. C LK 9. DATE OF DISPATCH OF ORDER SR. PS