Vennela Logistics, Hyd, Hyderabad V. DCIT, Circle-8(1), Hyd, Hyderabad

ITA 1418/HYD/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 5961 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 16-06-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 16-12-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: G MANIKYA PRASAD
• Section: 194C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 1418/HYD/2015 ASSESSMENT YEAR: 2010-11 VENNELA LOGISTICS, HYDERABAD PAN AAFFV 6909 E N VS. DY. COMMISSIONER OF INCOME- TAX, CIRCLE 8(1), HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G. MANIKYA PRASAD REVENUE BY : SHRI K.J. RAO DATE OF HEARING 01-12-2016 DATE OF PRONOUNCEMENT 28-12-2016 O R D E R PER S. RIFAUR RAHMAN, A.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF CIT(A)-2, HYDERABAD, DATED 23/10/2015 FOR AY 201 0-11. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSES SEE IS A COMPANY ENGAGED IN THE BUSINESS OF TRANSPORT CONTRACTS, FIL ED ITS RETURN OF INCOME FOR THE AY 2010-11 ON 23/09/2011 DECLARING A N INCOME OF RS. 92,95,090/-. THE AO COMPLETED THE ASSESSMENT U/S 14 3(3) BY MAKING THE FOLLOWING ADDITIONS/DISALLOWANCE: I) DISALLOWANCE OF VEHICLE HIRE CHARGES RS. 1,20,0 3,110 II) DISALLOWANCE U/S 40A(IA) RS. 3,39,125 III) DISALLOWANCE RATES & TAXES RS. 13,73,924 IV) DISALLOWANCE OF CASH PAYMENT RS. 3,32,69 2/-. 3. THE ASSESSEE IS IN APPEAL BEFORE US RAISING THE GROUNDS AGAINST THE DISALLOWANCES MENTIONED AT I), II) AND IV), AS THE DISALLOWANCE MENTIONED AT III) WAS ALLOWED BY THE CIT(A). THEREF ORE, WE DEAL WITH THE SAID ISSUES AS UNDER: 2 ITA NO. 1418/H/15 VENNELA LOGISTICS 4. AS REGARDS THE DISALLOWANCE OF VEHICLE HIRE CHAR GES RS. 1,20,03,110, THE AO OBSERVED THAT DURING THE COURSE OF VERIFICATION OF VEHICLE HIRE CHARGES, AS SEEN FROM THE LEDGER EXTRA CTS, IT IS IDENTIFIED THAT ONLY RS. 6,03,65,389/- IS SUBJECTED TO TDS WIT H PROPER ACKNOWLEDGEMENT. WITH REGARD TO THE BALANCE PAYMENT THE ASSESSEE HAS SUBMITTED A LIST OF PAYEES STATING THAT THERE I S NO TDS LIABILITY WITH REGARD TO THE PAYMENTS MADE. HE OBSERVED THAT THOUGH THE PAYMENTS MADE ARE IN THE FORM OF CHEQUE, NO PROPER DETAILS OF THE PAYEE WERE FURNISHED AND ALSO NO TDS WAS MADE ON TH ESE PAYMENTS. THE VEHICLE NUMBERS SUPPOSED TO BE HIRED ALSO DOES NOT CONTAIN COMPLETE DETAILS LIKE ORDER PUT BY THE ASSESSEE AND THE PROPER REGISTRATION OF THE SAID VEHICLE TAKEN ON HIRE IN T HE NAME OF THE PAYEE. THE ASSESSEE HAS GIVEN A LIST OF VEHICLES WI THOUT FURNISHING INFORMATION LIKE AREA AND THE STATE IN WHICH IT IS REGISTERED. HE HAS ONLY MENTIONED FOUR NUMBERS WITH NO PREFIX TO THE N UMBER THAT INDICATES WHICH IT IS REGISTERED, WHICH IS OF NO HE LP TO ACCEPT THE CLAIM OF THE ASSESSEE. THE AO WAS OF THE VIEW THAT THE AS SESSEE SHOULD BE IN A POSITION TO SUPPORT HIS VERSION BY DULY MAINTA INING THE RECORDS LIKE NAME AND ADDRESSES OF THE PERSONS WITH WHOM TH E HIRE AGREEMENTS WERE ENTERED INTO. THE NAMES OF THE PERS ONS THAT WERE SUBMITTED IN THE LEDGER DOES NOT CARRY PAN NUMBER A ND IN NONE OF THE CASE DUE ACKNOWLEDGEMENT WAS SUBMITTED. THE ASSESSE E WAS GIVEN DUE OPPORTUNITY TO SUBMIT DETAILS ALONG WITH CONFIR MATORY LETTERS OR RC FROM THE TRANSPORT AUTHORITIES THAT SUCH VEHICLE BE ARING NUMBER IS REGISTERED IN THE NAME OF PAYEE. SINCE THE ASSESSEE HAS FAILED TO FURNISH THE DETAILS OF PAYMENTS OF RS.1,20,03,110/- THE SAME STANDS DISALLOWED AND ADDED BACK TO THE TOTAL INCOME OF TH E ASSESSEE BY THE AO. 5. BEFORE THE CIT(A), DURING THE COURSE OF APPEAL P ROCEEDINGS, THE ASSESSEE FILED PARTY-WISE BREAK OF HIRE CHARGES AND THE SAME WERE FORWARDED TO THE AO FOR VERIFICATION BY THE CIT(A). AO, AFTER VERIFICATION, SUBMITTED HIS REPORT, WHICH WAS EXTRA CTED BY THE CIT(A) 3 ITA NO. 1418/H/15 VENNELA LOGISTICS AT PAGES 5 TO 7 OF HIS ORDER. IN RESPONSE TO THE RE MAND REPORT, THE AR OF THE ASSESSEE SUBMITTED THAT AS THERE WERE NO ADV ERSE REMARKS ON THE EXPENDITURE OF RS. 1,20,03,110/-, THE SAME MAY KINDLY BE ALLOWED. 6. AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESSE E AND REMAND REPORT OF THE AO, THE CIT(A) CONFIRMED THE DISALLOW ANCE MADE BY THE AO HOLDING THAT THE ASSESSEE HAS NOT FULLY FURNISHE D NECESSARY DETAILS FOR THE SAID EXPENDITURE OF RS. 1,20,03,110 /- INCURRED TOWARDS VEHICLE HIRE CHARGES DURING REMAND PROCEEDINGS AL SO. 7. BEFORE US, THE LD. AR SUBMITTED THAT THE ASSESSE E FIRM IS CARRYING ON BUSINESS OF TRANSPORT SERVICES PROVIDIN G VEHICLES TO VARIOUS COMPANIES ON A CONTRACT BASIS FOR THE CONVE YANCE OF THE EMPLOYEES OF THE SAID COMPANIES. (PICKUP AND DROPPI NG OF THE EMPLOYEES FROM VARIOUS PLACES TO THE PLACE OF EMPLO YMENT & BACK). HE SUBMITTED THAT ASSESSEE HAS ENTERED INTO FORMAL AGREEMENT WITH VARIOUS COMPANIES FOR PROVIDING SUCH SERVICES. THE CAB SERVICES AND BUS SERVICES ARE PROVIDED TO VARIOUS MULTINATIONAL COMPANIES AND SOFTWARE COMPANIES (VARIOUS DIVISIONS) IN AND AROUN D HYDERABAD. THE MAJOR CUSTOMERS OF THE ASSESSEE INCLUDE DELOITT E AND ITS GROUP COMPANIES, ZAVATA INDIA PRIVATE LIMITED, FRANKLIN T EMPLETON, HONG KONG SHANGHAI BANK (HSBC), BANK OF AMERICA, POLARIS ETC. 7.1 LD. AR SUBMITTED THAT ALL THE PAYMENTS FROM THE COMPANIES WERE RECEIVED BY THE FIRM BY WAY OF CHEQUES WHICH W ERE DIRECTLY CREDITED TO THE BANK ACCOUNTS OF THE ASSESSEE. TDS WAS DULY DEDUCTED AS PER THE INCOME TAX PROVISIONS. THE APPE LLANT'S FIRM OWNS 65 VEHICLES WHICH INCLUDE BUSES, SUMOS, TATA I NDICA, TOYOTA INNOVA ETC. THE ASSESSEE FIRM ALSO ENGAGES OUTSIDE VEHICLES TO MEET THE COMMITMENT AS PER THE AGREEMENT ENTERED WITH TH E COMPANIES. THE VEHICLES HIRED ARE ABOUT 400 TO 500 PER MONTH. THE ASSESSEE IS ALSO REQUIRED TO HIRE SOME OF THE VEHICLES ON TEMPO RARY BASIS WHEN THERE IS A SHORT FALL IN THE VEHICLES PLIED DUE TO REPAIRS OR BREAKDOWNS. 4 ITA NO. 1418/H/15 VENNELA LOGISTICS IT IS SUBMITTED THAT THE ASSESSEE FIRM MAINTAINS RE GULAR RECORD OF THE VEHICLES PLIED FOR EACH OF THE COMPANIES AND RAISES A BILL AND SEND THE BILL BY EMAIL TO THE RESPECTIVE COMPANIES WHO O N RECEIVING THE BILL, DEPOSITS THE BILL AMOUNTS TO THE CREDIT OF TH E ASSESSEE FIRM IN THE DESIGNATED BANK BRANCH ACCOUNT. ALL THE PAYMENT OF THE HIRED VEHICLES ARE MADE BY CHEQUES ONLY. 7.2 IT IS SUBMITTED THAT THE ASSESSEE RECEIVED TOTA L HIRE CHARGES OF RS.13,95,02,235/- FROM VARIOUS COMPANIES AND TDS HA S BEEN MADE BY THE SAID COMPANIES ON THE TOTAL AMOUNT. THE ASSE SSEE APART FROM HIS OWN VEHICLE ALSO ENGAGES VEHICLES FROM THIRD PA RTIES AND MAKES PAYMENT OF VEHICLE HIRE CHARGES. THE ASSESSEE FIRM IS ALSO REQUIRED TO ENGAGE VEHICLES ON TEMPORARY BASIS WHERE THERE I S SHORTFALL IN THE VEHICLES PLIED DUE TO REPAIRS OR BREAKDOWNS. THE TO TAL VEHICLE HIRE CHARGES PAID DURING THE YEAR IS RS.7,23,68,499/- OU T OF WHICH THE HIRE CHARGES PAID FOR VEHICLES PLIED ON REGULAR BASIS IS RS.6,03,00,389/- ON WHICH TDS HAS BEEN MADE BY THE ASSESSEE FIRM. TH E BALANCE PAYMENTS OF RS.1,20,03,110/ ARE PAYMENTS MADE TO TE MPORARY TRANSPORTERS WHICH IS DULY SUPPORTED BY VOUCHERS PR EPARED ON THE BASIS OF TRIP SHEETS. LD. AR SUBMITTED THAT DURING THE COURSE OF THE ASSESSMENT THE ASSESSEE FILED FUII DETAILS OF VEHIC LE HIRE CHARGES PAID RELATING TO RS. 1,20,03,110/- THE ASSESSING OF FICER DURING THE COURSE OF ASSESSMENT PROCEEDINGS REQUIRED THE ASSES SEEE TO FILE THE PAN NUMBER OF THE TRANSPORTER AND ALSO THE VEHICLE REGISTRATION NUMBER. THE ASSESSEE DID NOT MAINTAIN THE PAN NUMBE RS ON ANY OF THE TEMPORARY HIRERS AS THERE ARE NO TDS LIABILITY AS THE PAYMENTS WERE BELOW THE SPECIFIED LIMITS U/S 194C I.E. RS.20 ,000/-. IT IS SUBMITTED THAT THE ASSESSEE MADE PAYMENTS TO TEMPOR ARY TRANSPORTERS IMMEDIATELY ON THE BASIS OF THE BILLS SUBMITTED BY THE TRANSPORTER. IT IS CONTENDED THAT WHILE COMPLETING THE ASSESSMENT THE ASSESSING OFFICER DISALLOWED THE TOTAL EXPENDITURE OF RS.1,20,03,110/- ON THE GROUND THAT THE LEDGER DOES NOT CARRY PAN NU MBER OR LETTERS OR 5 ITA NO. 1418/H/15 VENNELA LOGISTICS REGISTRATION COPIES FROM THE TRANSPORT AUTHORITIES REGARDING THE PROOF OF REGISTRATION OF THE VEHICLE. 7.3 BEFORE US, THE ASSESSEE FILED PAPER BOOK OF AB OUT 402 PAGES CONTAINING COPIES OF THE AGREEMENT WITH VARIOUS COM PANIES, COPIES OF INVOICES OF DIFFERENT COMPANIES, COPIES OF PROFORMA TRIP SHEETS, COPIES OF VEHICLE HIRE CHARGES PAID FOR THE MONTH O F MAY, 2009, COPY OF BANK CONFIRMATION LETTER REGARDING PAYMENT OF VE HICLE TAXES. 8. THE LD. DR SUBMITTED THAT THE ASSESSEE HAS TO AC QUIRE THE PAN DETAILS BEFORE MAKING PAYMENTS AND RELIED ON THE OR DERS OF REVENUE AUTHORITIES. 9. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL FACTS ON RECORD. THE ASSESSEE HAS RECEIVED TOTAL HIRE CHA RGES OF RS. 13.95 CRORES AND ALL THESE RECEIPTS ARE SUBJECTED TO TDS. AT THE SAME TIME, ASSESSEE HAS PAID TOTAL VEHICLE HIRE CHARGES OF RS. 7.24 CRORES TO OUTSIDE CONTRACTORS. OUT OF THE SAID AMOUNT, RS. 6.03 CRORES WERE PAID TO REGULAR CONTRACTORS AFTER DEDUCTING TDS ON THE PAYMENTS. THE BALANCE PAYMENTS OF RS. 1.20 CRORES WERE PAID TO TE MPORARY TRANSPORT CONTRACTORS WHICH IS SUPPORTED BY VOUCHERS BASED O N THE BASIS OF TRIP SHEETS. ALL THESE DETAILS WERE FILED BEFORE THE AO AT THE TIME OF ASSESSMENT. ASSESSEE HAS NOT DEDUCTED ANY TDS AS TH E PAYMENTS WERE BELOW RS. 20,000/- AND ACCORDING TO ASSESSEE, THERE IS NO TDS LIABILITY ON THESE PAYMENTS. ON THE OTHER HAND, AO ASKED THE ASSESSEE TO FILE THE DETAILS OF PAN AND REGISTRATIO N DETAILS OF THE TRANSPORTERS. THE ASSESSEE WAS NOT IN A POSITION TO SUBMIT THE SAME, AS THESE WERE NOT COLLECTED AT THE TIME OF TAKING S ERVICES AND ALSO IT IS ONLY AN TEMPORARY ARRANGEMENT. 9.1 WE HAVE CONSIDERED THE SUBMISSIONS OF AR AND IN OUR CONSIDERED VIEW, TO CLAIM THE EXPENDITURE IN THIS L INE OF BUSINESS, THE TRIP SHEET IS THE MOST IMPORTANT DOCUMENT AS THE PR OOF FOR 6 ITA NO. 1418/H/15 VENNELA LOGISTICS PERFORMANCE OF THE SERVICE. ALL OTHER DETAILS ARE O NLY SUPPLEMENTARY. AS PER LD. ARS SUBMISSION, IT IS ALSO FACT THAT TH E TRANSPORTER HAS TO KEEP UP THE TIME OF SERVICE AS HE IS BOUND BY THE S ERVICE AGREEMENT WITH THE VARIOUS COMPANIES AND ALSO HE IS TRANSPORT ING THE OFFICE STAFF AND IMPORTANT CLIENTS OF THE COMPANIES. HE IS UNDER PRESSURE OF SERVICE. HE HAS TO MAKE ALTERNATE ARRANGEMENTS TO A DDRESS THE TEMPORARY SET BACKS LIKE BREAK DOWN OR NON AVAILABI LITY OF VEHICLES FROM THE REGULAR CONTRACTORS. THE ASSESSEE HAS TO D EPEND UPON THE TEMPORARY ARRANGEMENT FOR ABOUT 15%. IT IS NORMAL I N THESE LINE OF BUSINESS. 9.2 SINCE THE PAYMENTS ARE BELOW RS. 20,000/- LIMIT AND IT IS NOT CONTRAVENING ANY PROVISION OF SECTION 194C, THERE I S NO OBLIGATION ON THE PART OF THE ASSESSEE TO ACQUIRE THE DETAILS OF PAN OR REGISTRATION CERTIFICATE FROM THE TEMPORARY TRANSPORTERS, WE ARE INCLINED TO ALLOW THE GROUND RAISED BY THE ASSESSEE AND DELETE THE DI SALLOWANCE OF 1,20,03,110/- MADE BY THE AO TOWARDS VEHICLE HIRE C HARGES. 10. AS REGARDS THE DISALLOWANCE U/S 40A(IA) OF RS. 3,39,125/-, THE AO OBSERVED THAT AS SEEN FROM THE PROFIT AND LOSS A CCOUNT THE ASSESSEE HAS MADE A CLAIM OF RS. 13,25,036/- AS INT EREST ON CAR LOAN, THE LEDGER EXTRACT INDICATES THAT PAYMENTS WERE MAD E PRIMARILY TO THREE PARTIES ICICI BANK RS.3,51,954/-, ING VYSA BA NK RS.6,33,957/- AND TATA MOTORS LIMITED RS.35,39.125. . AO OBSERVE D THAT NO TDS WAS MADE ON THESE PAYMENTS. WHEN THE ASSESSEE WAS R EQUESTED TO FURNISH HIS OBJECTIONS FOR NOT DISALLOWING THE SAME , THE ASSESSEE STATED, WITH REGARD TO PAYMENTS MADE TO THE BANK TH E PROVISIONS OF TDS WERE NOT ATTRACTED, BUT WITH REGARD TO PAYMENTS MADE TO TATA MOTORS LIMITED PROVISIONS OF 194A ARE DULY APPLICAB LE AND THE TDS WAS NOT DONE. SINCE THE ASSESSEE HAS FAILED TO DISC HARGE HIS DUTIES REGARDING TDS ON PAYMENTS MADE TO TATA MOTORS LTD A GGREGATING TO RS. 3,39,125/-, THE AO DISALLOWED THE SAME. 7 ITA NO. 1418/H/15 VENNELA LOGISTICS 11. BEFORE THE CIT(A), THE AR OF THE ASSESSEE RELIE D ON THE BOARDS INSTRUCTION NO. 1425, F. NO. 275/9/80, DATED 16/11/ 1981 FOR NON DEDUCTION OF TAX. SINCE THE AR OF THE ASSESSEE HAS NOT FURNISHED ANY DETAILS EVIDENCING HIRE PURCHASE AGREEMENT DURING T HE APPELLATE PROCEEDINGS, THE CIT(A) CONFIRMED THE DISALLOWANCE OF RS. 3,39,125/-. 12. BEFORE US, THE LD. AR SUBMITTED THAT THE PAYMEN T TO TATA AIG IS EMI PAYMENT AND KIND OF FINANCE CHARGES AGAINST HIRE PURCHASE AGREEMENT AND RELIED ON THE BOARD INSTRUCTION NO. 1 425 F.NO. 275/9/80, DTD. 16/11/1981. 13. THE LD. DR, ON THE OTHER HAND, RELIED ON THE OR DERS OF REVENUE AUTHORITIES. 14. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED TH E MATERIAL FACTS ON RECORD. EVEN THOUGH, AR SUBMITTED THAT IT IS EMI PAYMENT AND HIRE CHARGES AS PER HIRE PURCHASE AGREEMENT BUT NO DOCUM ENT WAS FILED BEFORE US NOR BEFORE THE REVENUE AUTHORITIES. ACCOR DINGLY, THE GROUNDS RAISED ARE REJECTED. 15. AS REGARDS THE DISALLOWANCE OF CASH PAYMENT OF RS. 3,32,692/-, THE AO OBSERVED THAT FROM THE LEDGER AC COUNT, IT WAS NOTICED THAT THE MAINTENANCE EXPENSES WERE SHOWN AS CASH PAYMENTS BY THE ASSESSEE AT RS. 13,30,770/-. ON BEI NG ASKED BY THE AO TO PRODUCE DETAILS SUCH AS BILLS, VOUCHERS ETC., THE ASSESSEE FILED SELF BILLS AND VOUCHERS WHICH DO NOT CONTAIN THE DE TAILS OF THE PAYEE AND THE NATURE OF PAYMENT. HENCE, THE AO DISALLOWED 25% OF THE SAID VEHICLE MAINTENANCE CHARGES. 16. BEFORE THE CIT(A), THE AR OF THE ASSESSEE CONTE NDED THAT IN THE ASSESSEES LINE OF BUSINESS, BILLS ARE NOT AVAILABL E FOR MINOR REPAIRS AND SECOND HAND SPARE PARTS AND ONLY VOUCHERS ARE TAKEN FOR THE 8 ITA NO. 1418/H/15 VENNELA LOGISTICS PAYMENTS MADE ON DEBIT VOUCHER OF THE ASSESSEE, WHI CH CANNOT BE DISPROVED BY THE AO. 17. AFTER CONSIDERING THE SUBMISSIONS OF THE ASSESS EE, THE CIT(A) OBSERVED THAT IT IS CLEAR THAT SOME OF THE EXPENDIT URE RELATING TO VEHICLE MAINTENANCE CHARGES WAS SUPPORTED BY SELF-M ADE BILLS/VOUCHERS, WHICH WERE NOT VERIFIABLE IN NATURE , THE AO HAS RIGHTLY DISALLOWED 25% OF THE EXPENDITURE. HE, ACCORDINGLY CONFIRMED THE ACTION OF THE AO ON THIS ISSUE. 18. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED TH E MATERIAL FACTS ON RECORD. NO DOUBT THE BILLS/VOUCHERS ARE SELF MAD E OR NOT AUTHORIZED BILLS AND WE AGREE WITH THE ASSESSEE THAT IN THIS LINE OF BUSINESS FOR SUCH REPAIRS, NO PROPER BILLS ARE MADE. BUT, ASSESS EE CAN INSIST FOR PROPER BILLS OR RESORTING TO DO THE SERVICE FROM TH E REGISTERED DEALERS. IN OUR VIEW, THE ACTION OF THE AO/CIT(A) IS PROPER. HENCE, THE GROUND RAISED BY THE ASSESSEE IS DISMISSED. 19. IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED. PRONOUNCED IN THE OPEN COURT ON 28 TH DECEMBER, 2016. SD/- SD/- (P. MADHAVI DEVI) (S. RIFAUR RAHM AN) JUDICIAL MEMBER A CCOUNTANT MEMBER HYDERABAD, DATED: 28 TH DECEMBER, 2016 KV 9 ITA NO. 1418/H/15 VENNELA LOGISTICS COPY TO:- 1) VENNELA LOGISTICS, C/O G.S. MADHAVA RAO & CO., CAS, F 5 & 7 HYDERABAD BUSINESS CENTRE, HYDERGUDA, HYDERABAD 500 029. 2) ACIT, RANGE 8(1), IT TOWERS, HYD. 3 CIT(A) 2, HYD. 4) PR. CIT 2, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD. 6) GUARD FILE S.NO. DESCRIPTION DATE INTLS DS1. DRAFT DICTATED ON SR.P.S./P.S 2. DRAFT PLACED BEFORE AUTHOR SR.P.S/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.P.S./PS SR.P.S./ P.S 6. KEPT FOR PRONOUNCEMENT ON SR. P.S./P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S./P.S 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER