Kandla Port Trust, GANDHIDHAM V. The Assistant Commissioner Of Income Tax, Gandhidham Circle, GANDHIDHAM

ITA 178/RJT/2009

• Counselvise Citation: 17824914 RSA 2009
• Duration Of Justice: 3 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-01-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 13-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L MEENA T
• Assessee Lawyers: TUSHAR HEMANI E T
• Keywords: Depreciation; Charitable institution; Benefit of exemption
• Section: 11; 12A; 12AA

Judgement Text

5 O, IN THE INCOME TAX APPELLATE TRIBU N AL; RAJKOT BENCH, RAJKOT. A.. O, UR . . , BEFORE SHRI T. K. SHARMA, JM AND SHRI D. K. SRIVASTAVA, AM IT A NO . 178 /RJT/20 09 . I I / ASSESSMENT YEAR 2005 - 06 KANDLA PORT TRUST AO BUILDING, TAGORE ROAD, GANDHIDHAM (KUTCH) - 370201 PAN:AAALK0046NH VS. ASST. COMMISSIONER OF INCOME TAX , CIRCLE - GANDHIDHAM , PLOT NO.32, SECTOR 3 GANDHIDHAM BR / RESPONDENT IAT / ASSESSEE BY SHRI TUSHAR HEMANI E T / REVENUE BY SHRI S L MEENA T 5 / DATE OF HEARING 18 .1.2013 T 5 / DATE OF PRONOUNCEMENT 11.4 .2013 / ORDER A.. O, UR / T. K. SHARMA, J . M. THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER DATED 7.1.2009 OF CIT(A) - II, RAJKOT FOR THE ASSESSMENT YEAR 2 0 05 - 06. 2. BRIEFLY STATED FACTS ARE THAT THE ASSESSEE IS AS MAJOR PORT CONSTITUTED UNDER THE MAJOR PORTS TRUST ACT, 1963. IT HAS A STATUS OF LOCAL AUTHORITY. THE INCOME OF THE PORT TRUST WAS EXEMPT U/S 10(20) OF THE INCOME TAX ACT, 1961 (THE ACT) TILL 31.3.2002. BY VIRTUE OF AN AMENDMENT TO THE PROVISIONS OF SECTION 10(20) OF THE ACT, IN THE FINANCE BILL 2 0 02, THE INCOME OF THE PORT TRUST BECAME TAXABLE FOR THE FIRST TIME WITH EFFECT FROM 1.4.2 0 02. THEREFORE, THE ASSESSEE - TRUST FILED RETURN OF INCOME FOR THE FIRST TIME FOR THE ASSESSMENT YEAR 2003 - 04 . FOR THE ASSESSMENT YEAR UNDER APPEAL, IT FILED RETURN OF INCOME ON 31 . 10 .2005 DECLARING TOTAL LOSS OF RS.134,14,37,720/ - . IN ORDER TO CLAIM BENEFIT OF EXEMPTION U/S 10(20) OF THE ACT, THE ASSESSEE - TRUST MADE AN APPLICATION FOR REGISTRATION U/S 12A(A) OF THE ACT. THE COMMISSIONER OF INCOME TAX, RAJKOT - I, RAJKOT REFUSED THE ITA NO.178/RJT/2009. 2 REGISTRATION TO THE ASSESSEE - TRUST VIDE ORDER PASSED U/S 12AA(1)(II) DATED 27.4.2007. THE ASSESSEE - TRUST FILED APPEAL BEFORE THE RAJKOT BENCH OF THE TRIBUNAL TO GRANT OF REGISTRATION U/S 12A(A) OF THE ACT. THE TRIBUNAL VIDE ORDER PASSED IN ITA NO.350 /RJT/2007 DATED 20.6.2008 ALLOWED THE APPEAL OF THE ASSESSEE AND DIRECTED THE COMMISSIONER OF INCOME TAX - RAJKOT - I, RAJKOT TO GRANT REGISTRATION. CONSEQUENTLY, THE LD. CIT VIDE ORDER DATED 5.12.2008 GRANTED THE REGISTRATION U/S 12(A) OF THE ACT W.E.F.1 .4.2002 . 3 . THE ASSESSMENT FOR THE ASSESSMENT YEAR UNDER APPEAL WAS COMPLETED ON 27.12.207. AT THE RELEVANT POINT OF TIME THE APPLICATION OF THE ASSESSEE - TRUST FOR REGISTRATION U/S 12A(A) WAS PENDING BEFORE THE CIT, RAJKOT. AGAINST THE ASSESSMENT ORDER, AN APPEAL WAS FILED BEFORE THE LD. CIT(A) RAISING FOLLOWING ADDITIONAL GROUND WHICH READS AS UNDER: YOUR APPELLANT PRAYS THAT AO BE DIRECTED TO GIVE THE BENEFIT OF PROVISIONS OF SECTION 11,12 AND 13 OF THE INCOME TAX ACT BEING THE OBJECT OF THE APPELL ANT IS TO DEVELOP AND MAINTAIN THE KANDLA PORT AND SUCH ACTIVITY IS CERTAINLY THE OBJECT OF GENERAL PUBLIC UTILITY AS CONTAINED THE DEFINITION OF CHARITABLE PURPOSE UNDER SECTION 2(15) OF THE INCOME TAX ACT, 1961 AS HELD BY SUPREME COURT IN THE CASE OF GUJARAT MAR ITIME BOARD AND PANAJ I ITAT IN THE CASE OF MORMUGAO PORT TRUST 4 . THE LD. CIT(A) IN THE IMPUGNED ORDER REFUSED TO ADMIT THE ADDITIONAL GROUND ON THE GROUND THAT THIS WAS NOT RAISED BEFORE THE LOWER AUTHORITIES. AGGRIEVED WITH THE ORD ER OF THE LD.CIT(A), THE ASSESSEE IS IN APPEAL BEFORE US ON THE FOLLOWING GROUNDS : 1. LD.CIT(A) HAS ERRED IN LAW AND ON FACTS FOR NOT ALLOWING ADDITIONAL GROUNDS OF APPEAL RAISED BY APPELLANT FOR TREATING ITS INCOME EXEMPT U/S 11 TO 13 OF THE ACT AS YOUR APPELLANT HAS GOT THE REGISTRATION CERTIFICATE U/S 12A OF THE INCOME TAX ACT, AFTER FILING OF THE APPEAL WITH CIT(A) AND BY VIRTUE, ITS INCOME IS EXEMPT FROM TAX U/S 11 TO 13 OF THE INCOME TAX ACT. FROM NUMBER OF SC DECISION, IT IS CLEAR THAT THE ADDITI ON GROUNDS BASED ON LEGAL ISSUE CAN FOR THE FIRST TIME BE RAISED BEFORE APPELLATE AUTHORITY. FOR THE FACTS AND CIRCUMSTANCES OF THE CASE, APPELLANT SHOULD HAVE ALLOWED TO RAISE THE ADDITIONAL GROUND BEFORE CIT AND ITS INCOME SHOULD BE TREATED AS EXEMPT U/S 11 TO 13 OF THE ACT . 2. LD.CIT(A) HAS ERRED IN LAW AND ON FACTS BY MENTIONING IN THE ORDER THE DEPRECIATION ALLOWED IN EARLIER ASSESSMENT ORDER FOR AY 2003 - 04 AND 2004 - 05 BY TAKING THE WDV OF VARIOUS ASSETS AS PER BOOKS AS ON 1.4.2002 HOLDS GOOD IN CURRENT APPEAL ALSO WHEREAS AO HAS WORKED THE DEPRECIATION BASED ON WDV OF VARIOUS ASSETS ITA NO.178/RJT/2009. 3 AS ON 1.4.2002 AND SO THE DIFFERENCE OF WDV ADOPTED NEEDS TO ALLOW. 3. LD.CIT(A) HAS ERRED IN LAW AND ON FACTS BY NOT TAKING ANY COGNIZANCE OF THE FACT THAT TH E DEPRECIATION ON VARIOUS CORE ASSETS OF PORTS LIKE WHARVES, PAVEMENTS , DOCKS DRAINS, JETTIES, RAILWAYS , ROLLING STOCK WAS CLAIMED BY APPELLANT BASED ON FUNCTIONAL CLASSIFICATION OF SUCH ASSETS TREATING THE SAME AS PLANT AND MACHINERY BUT THE AO HAS TREAT ED THE SAME AS BUILDING AND ALLOWED THE DEPRECIATION ON SAME AT THE RATE APPLICABLE TO BUILDING AND ALLOWED THE DEPRECIATION ON SAME AT THE RATE OF APPLICABLE TO BUILDING. THE HONBLE ITAT, RAJKOT FOR THE AY 20 0 3 - 04 AND HONBLE CIT(A) - RAJKOT FOR THE AY 2 0 0 4 - 05 HAS ALLOWED THE DEPRECIATION OF ABOVE MENTIONED ASSETS AT THE RATE APPLICABLE TO PLANT AND MACHINERY BASED ON FUNCTIONAL CLASSIFICATION OF ASSERTS. NO SUCH ISSUE IS DISCUSSED IN THE APPELLANTS ORDER. FOR THE FACTS AND CIRCUMSTANCES OF THE CASE , C ORE ASSETS OF THE APPELLANT AS MENTIONED ABOVE NEEDS TO CLASSIFIED UNDER THE CATEGORY PLANT AND MACHINERY AND THE DEPRECIATION NEEDS TO BE ALLOWED AT THE RATE APPLICABLE TO PLANT AND MACHINERY. 4. THE LD.CIT(A) HAS ERRED IN DISALLOWING THE DEPRECIATION ON COMPUTER INSTALLATION ITEMS LIKE SPECIAL CIVIL WORK PLATFORM. HDPE PIPE AND ELECTRICAL WIRING DONE FOR THE PURPOSE OF INSTALLATION OF COMPUTERS AT THE RATE ALLOWABLE . FOR THE FACT AND CIRCUMSTANCES OF THE CASE , DEPRECIATION ON THE ABOVE MENTIONED ITEMS NEEDS TO ALLOWED AT THE RATE APPLICABLE TO COMPUTER AS ALL THE COT INCURRED FOR BRINGING THE ASSETS TO ITS WORKING CONDITION IN INCLUDED IN ACTUAL COST OF ASSERTS AND IS CAPITALIZED UNDER THE SAME HE A D IN WHICH THE ASSETS FALL AND THUS DEPRECIATION RAT E NEEDS TO BE APPLIED UNIFORMLY ON ALL SUCH ITEMS . 5. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS BY DISALLOWING THE PRODUCTIVITY LINKED REWARD PROVIDED IN THE BOOKS OF ACCOUNT BASED ON MERCANTILE SYSTEM OF ACCOUNTING AND BASED ON DEMANDS FROM LABOUR UN ION . ALSO THERE WAS LETTER FROM MINISTRY DATED 17/2/20 0 4 GIVING INSTRUCTION TO GRANT PLR AT RA T E OF 15.5%. THUS THE DISPUTE IS ONLY FOR 4.5% (I.E.20% AS DEMANDED BY LABOUR UNIONS LESS 15.5% AS ALLOWED BY MINISTRY). LTD CIT(A) HAS ALLOWED ONLY 8.33% MENTIONING THAT THE DISPUTE IS PENDING WITH AUTHORITIES WHERE AS ACTUALLY THE DISPUTE IS ONLY WITH RESPECT TO 4.5%. FOR THE FACTS AND CIRCUMSTANCES OF THE CASE, PLR AS PROVIDED IN BOOKS BASED ON MERCANTILE SYSTEM OF ACCOUNTING NEEDS TO BE ALLOWED 5 . A T THE TIME OF HEARING SHRI TUSHAR HEMANI, THE LD. COUNSEL FOR THE ASSESSEE AFTER NARRATING THE SEQUENCE OF EVIDENCE, POINTED OUT THAT THE ORDER OF THE TRIBUNAL WAS PASSED ON 20.6.2008. IN PURSUANCE TO THIS TRIBUNAL ORDER, THE LD. CIT - RAJKOT GRANTED REG ISTRATION U/S 12A(A) OF THE ACT ON 5.12.2008 WITH EFFECT FROM 1.4.2002. HE SUBMITTED THAT THIS EVENT OCCURRED AFTER FILING THE RETURN OF INCOME FOR THE ASSESSMENT YEAR UNDER APPEAL ON 31.2.2005 AND FRAMING THE ASSESSMENT ON 27.12.2007, THEREFORE, IN THE INTEREST OF JUSTICE AND FOR THE REASONS THAT FOR THE FIRST TIME BEFORE THE LD.CIT(A) DURING THE COURSE OF ASSESSMENT PROCEEDINGS, ON ITA NO.178/RJT/2009. 4 RECEIPT OF THE ORDER OF THE RAJKOT BENCH OF THE TRIBUNAL, THE ADDITIONAL GROUND WAS TAKEN AND THE LD. CIT(A) IS NOT JUSTI FIED IN REFUSING TO ADMIT THE ADDITIONAL GROUND. HE FURTHER SUBMITTED THAT IN THE ASSESSMENT YEARS 2004 - 05, 2006 - 07 AND 2007 - 08, THE BENEFIT OF EXEMPTION U/S 12A OF THE ACT HAS BEEN GRANTED BY THE TRIBUNAL BY RESTORING THE MATTER TO THE FILE OF THE A O WITH A DIRECTION THAT THE AO FIRST EXAMINE THE CASE OF THE ASSESSEE IN THE LIGHT OF THE REGISTRATION GIVEN TO THE ASSESSEE U/S 12A OF THE ACT. THE LD. COUNSEL OF THE ASSESSEE FURTHER SUBMITTED THAT THIS EXEMPTION AS CLAIMED BY THE ASSESSEE U/S 11,12 AND 13 OF THE ACT BE ALLOWED. THE ISSUES CHALLENGED IN GROUND NOS.2 TO 5 WILL BECOME ACADEMIC. HOWEVER, HE POINTED OUT THAT REMAINING ISSUES BE ALSO DECIDED. 6. IN RESPECT OF GROUND NO.2, THE LD. COUNSEL OF THE ASSESSEE POINTED OUT THAT THIS ISSUE I S SQUARELY COVERED BY THE DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASE IN KANDLA PORT TRUST V/S ACIT REPORTED IN 104 ITD 1 (RAJKOT) AND IN KANDLA PORT TRUST V/S ACIT IN ITA NOS. 1135 & 1199/RJT/2009 AND CO NO.42/RJT/2010 (AYS 2006 - 07 AND 2004 - 05) ORDER DATED 31.5.2011 7. IN RESPECT OF GROUND NO.3, HE POINTED OUT THAT THIS ISSUE IS ALSO SQUARELY COVERED BY THE DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASE IN KANDLA PORT TRUST V/S ACIT REPORTED IN 104 ITD 1 (RAJKOT) AND IN KANDLA PORT TRUS T V/S ACIT IN ITA NOS. 1135 & 1199/RJT/2009 AND CO NO.42/RJT/2010 (AYS 2006 - 07 AND 2004 - 05) ORDER DATED 31.5.2011 8. IN RESPECT OF GROUND NO.4 ALSO , THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT THIS ISSUE IS ALSO SQUARELY COVERED BY THE ORDER OF THE TRIBUNAL IN THE ASSESSEES OWN CASE IN KANDLA PORT TRUST V/S ACIT IN ITA NOS. 1135 & 1199/RJT/2009 AND CO NO.42/RJT/2010 (AYS 2006 - 07 AND 2004 - 05) ORDER DATED 31.5.2011. ITA NO.178/RJT/2009. 5 9. WITH REGARD TO THE CONTROVERSY RAISED IN GROUND NO.5 I.E. DISALLOWANCE OF P RODUCTIVITY LINKED REWARD AMOUNTING TO RS.1,02,68,854/ - , THE LD. COUNSEL OF THE ASSESSEE HAS MADE FOLLOWING SUBMISSIONS : I. DURING THE YEAR UNDER CONSIDERATION, ASSESSEE HAD MADE PROVISION FOR PRODUCTIVITY LINKED REWARD @ 20% OF SALARY PAYABLE WHICH CAME TO RS.1,75,98,724/ - II. IT WAS THE CASE OF LD AO THAT ENTIRELY 20% OF SALARY WAS NOT CRYSTALIZED AND ONLY 8.33% WAS CRYSTALIZED. III. IT IS SUBMITTED THAT MINISTRY OF SHIPPING VIDE LETTER DATED 17.02.20 0 4 HAS GIVEN THE DIRECTION TO FIX THE REWARD AT 15.50% AND THE DISPUTE WAS ONLY WITH REGARD TO BALANCE RATE 4.50%, WHICH WAS ALSO SUBSEQUENTLY PAID IN MAY 2007. IV. FURTHER COPY OF CIRCULAR NO.FA/PA/1109 - IV, DATED 02/05/2007 SHOWING THE APPROVAL OF THE GOVT. OF INDIA, MINISTRY OF SHIPPING, ROAD TRANSPORT AND HIGHWAYS, NEW DELHI TO MAKE THE PAYMENT OF BALANCE AMOUNT WITHIN THE PERIOD OF 14/05/2007 TO 19/05/2007 AND CERTIFICATE OF THE ASSESSEE TO THAT EFFECT IS ENCLOSED HEREWITH ON PAGE NO.30 TO 31. V. THIS WOULD SHOW THAT PAYME NT OF RS.1,40,78,979/ - OUT OF RS.1,75,98,724/ - WAS ALREADY MADE IN THE YEAR UNDER CONSIDERATION (BEING 16%) AND ONLY THE PAYMENT OF ONLY RS.35,19,745/ - (BEING 4%) WAS MADE IN MAY 2007 ON RECEIPT OF FINAL APPROVAL FOR PAYMENT FROM MINISTRY OF SHIPPING. VI . IN THE PRESENT CASE PROVISIONS OF RS.1,75,98,724/ - REGARDING PLR IS NOTHING BUT THE ESTIMATED PRESENT OBLIGATION/LIABILITY ON THE ASSESSEE TO PAY REWARDS TO THE EMPLOYEES AND IN ANY STRETCH OF IMAGINATION, IT CANNOT BE SAID THAT IT IS CONTINGENT L IABILITY . THEREFORE , THE ENTIRE AMOUNT OF RS.1,75,98,724/ - OBLIGATION /LIABILITY IS ARISING OUT DURING THE YEAR UNDER CONSIDERATION SHOULD BE ALLOWED TO THE ASSESSEE AND PAYMENT OF WHICH MAY BE DISCHARGED IN THE YEAR UNDER CONSIDERATION OR SUBSEQUENTLY SH OULD NOT BE A MATTER OF CON SEQUENCES. RELIANCE IS PLACED ON FOLLOWING AUTHORITIES : A. ROTORK CONTROLS INDIA P. LTD. V. CIT. (2009 ) 314 ITR 62 (SC) B. BHARAT EARTH MOVERS V. CIT [2000] 245 ITR 428 C. AMRISH AND CO. V. CIT [ 2002 ] 257 ITR 180 ( GUJ ) D. HIMALAYA MACHI NERY ( P .) LTD . V . DY. CIT [2011] 334 ITR . 64 (GUJ) V II ALTERNATIVELY AND WITHOUT PREJUDICE TO ABOVE, DIRECTION MAY BE GIVEN TO THE LD.AO THAT DEDUCTION MAY BE ALLOWED IN THE YEAR WHEREIN THE PAYMENT H AS BEEN MADE. 10 . ON THE OTHER HAND, SHRI S L MEENA, THE LD DR POINTED OUT THAT NOW THE LD. CIT,, RAJKOT GRANTED THE REGISTRATION U/S 12A (A) OF THE ACT ON 5.12.2008 WITH EFFECT FROM 1.4.2002, THEREFORE, IF THE EXEMPTION AS CLAIMED BY THE ASSESSEE U/ S 11,12, AND 13 IS ALLOWED, THE ISSUE CONTESTED IN GROUND NOS.2 TO 5 WILL BECOME ACADEMIC. HE ACCORDINGLY SUGGESTED THAT THE MATTER BE RESTORED TO THE FILE OF THE LD. CIT(A) WHO WILL FIRST CONSIDER THE ITA NO.178/RJT/2009. 6 CLAIM OF THE ASSESSEE U/S 11,12, AND 13 ON THE BASIS OF REGISTRATION ALLOWED U/S 12A (A) OF THE ACT W.E.F. 1.4.2002 AND THEREAFTER IF NECESSARY RE - COMPUTE THE INCOME OF THE ASSESSEE AFRESH IN ACCORDANCE WITH LAW. 11 . AFTER HEARING BOTH THE SIDES, WE HAVE CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORI TIES BELOW AND THE DECISIONS OF THE TRIBUNAL IN ASSESSEES OWN CASE IN EARLIER YEARS. IT IS PERTINENT TO NOTE THAT WHEN THE ASSESSEE FILED RETURN OF INCOME ON 31.10.2005 FOR THE ASSESSMENT YEAR UNDER APPEAL, THE A PPLICATION FOR REGISTRATION OF THE TRUST U/S 12A WAS PENDING BEFORE THE CIT, RANGE - 1, RAJKOT. THIS WAS REFUSED ON 24.4.2007. THEREAFTER AS PER THE DIRECTION OF THE TRIBUNAL, THE LD. CIT, RAJKOT - I VIDE ORDER DATED 5.12.2008 PASSED U/S 12AA GIVING EFFECT TO THE ORDER OF TRIBUNAL, THE LD. CIT, RA JKOT, GRANTED REGISTRATION U/S 12AA WITH EFFECT FROM 1.4.2002. UNDER THESE CIRCUMSTANCES , WE SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A) AND DIRECT THE AO TO RECOMPUT E THE INCOME OF THE ASSESSEE KEEPING IN VIEW THE FACT THAT NOW THE LD. CIT, RAJKOT HAS GRANTED REGISTRATION U/S 12AA TO THE ASSESSEE - TRUST WITH EFFECT FROM 1.4.2002 . AT THE TIME OF HEARING OF THIS APPEAL, BOTH SIDES CONCEDED THAT IF EXEMPTION AS CLAIMED BY THE ASSESSEE UNDER SECTIONS 11/12/13 IS ALLOWED IN VIEW OF THE REGISTRATION U/S 12A A GRANTED BY THE CIT - RAJKOT WITH EFFECT FROM 2002, THE ISSUE RAISED IN GROUNDS NO.2 TO 5 WILL BECOME ACADEMIC. HOWEVER, LOOKING TO THE FACT THAT AGAINST THE DECISION OF THE TRIBUNAL IN ITA NO.350/RJT/20 0 7 DATED 20.6.2008, THE APPEAL OF THE REVENUE IS PE NDING BEFORE THE HONBLE GUJARAT HIGH COURT, THEREFORE, WHILE RE - COMPUTING THE INCOME OF THE ASSESSEE - TRUST, IF REQUIRE, THE AO WILL CONSIDER THE OBJECTIONS OF THE ASSESSEE IN RESPECT OF GROUNDS NO.2 TO 5 WHICH ARE LISTED BY US HEREINABOVE AND THEREAFTER PASS SPEAKING ORDER IN ACCORDANCE WITH LAW. 12 . IN THE RESULT, FOR STATISTICAL PURPOSE, THE APPEAL OF THE ASSESSEE STANDS ALLOWED. T HIS O RDER IS PRONOUNCED IN THE O PEN COURT ON THE DATE MENTIONED HEREINABOVE. SD SD E / D. K. SRIVASTAVA) ( 5.. I / T. K. SHARMA) WILL / ACCOUNTANT MEMBER E / JUDICIAL MEMBER N/ ORDER DATE 11.4 . 2013 . /RAJKOT ITA NO.178/RJT/2009. 7 SRL D RJ6 I6 / COPY OF ORDER F ORWARDED TO: - 1. / APPELLANT - 2. BR / RESPONDENT - 3. O S / CONCERNED CIT , JAMNAGAR. 4. S - / CIT (A) , JAMNAGAR. . BO, 5 O, / DR, ITAT, RAJKOT 6. I / GUARD F ILE. / BY ORDER , TRUE COPY SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, RAJKOT.