ACIT 12(3), MUMBAI V. LATE NILAM ARUN GOKAL, MUMBAI

ITA 1794/MUM/2010

• Counselvise Citation: 179419914 RSA 2010
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 08-03-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S K MOHANTY
• Assessee Lawyers: H S PARIKH
• Keywords: Proportionate interest; Question of law

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B, MUMBAI BEFORE SHRI N.V.VASUDEVAN(J.M) & SHRI J.SUDHAKAR R EDDY (A.M) ITA NO.1794/MUM/2010(A.Y. 2003-04) THE ACIT 12(3), ROOM NO.121, AAYKAR BHAVAN, MK ROAD, MUMBAI 20. (APPELLANT) VS. LATE NILAM ARUN GOKAL, KASTURI BUILDING, 2 ND FLOOR, 171-172, JAMSHEDJI TATA ROAD, MUMBAI -20. PAN:AEPBG 597H (RESPONDENT) APPELLANT BY : SHRI S.K.MOHANTY RESPONDENT BY : SHRI H.S.PARIKH ORDER PER N.V.VASUDEVAN, J.M, THIS IS AN APPEAL BY THE REVENUE AGAINST THE ORDE R DATED 2/12/2009 OF CIT(A) XXIII, MUMBAI RELATING TO ASSESSMENT YEAR 20 03-04. THE GROUNDS OF APPEAL RAISED BY THE REVENUE READ AS FOLLOWS: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE AND IN LAW, THE LD. CIT(A) ERRED IN DELETING THE PENALTY IMPOSED OF RS. 19,05,131/- AS THE LEGAL HEIR. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT(A) ERRED IN RELYING UPON THE CASE OF ITO VS . V.P.SHARMA THROUGH L/H NEELIMA SHARMA 1999 TAXATION 118. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT(A) ERRED BY NOT CONSIDERING THE PROVISIONS OF SECTION 159 92)(A) OF THE INCOME TAX ACT, 1961. 2. THE ASSESSEE SMT. NILAM ARUN GOKAL, IS AN INDIV IDUAL AND PROPRIETOR OF M/S. NILAM TRADING CO. ENGAGED IN THE BUSINESS O F INVESTMENTS AND DEALING SHARES AND SECURITIES. THE ASSESSEE FILED RETURN OF INCOME DECLARING LOSS OF RS. 5,23,23,389/- ON 1/12/3003 ALONGWITH B ALANCE SHEET, P&L ACCOUNT AND TAX AUDIT REPORT U/S. 44 AB OF THE INCO ME TAX ACT 1961(THE ITA NO.1794/MUM/2010(A.Y. 2003-04) ) 2 ACT). THE RETURN WAS PROCESSED U/S. 143(1)ON 2/3/2 004. THE CASE WAS SELECTED FOR SCRUTINY ASSESSMENT AND NOTICE UNDER S ECTION 143(2) WAS ISSUED AND SERVED ON THE ASSESSEE. 3. IN THE COURSE OF ASSESSMENT THE AO NOTICED THAT THE ASSESSEE HAS DEBITED IN THE P&L ACCOUNT AN AMOUNT OF RS. 6,82,96,122/- O N ACCOUNT OF INTEREST PAID. THE AO NOTICED THAT THE ASSESSEE HAD GIVEN I NTEREST FREE LOANS OUT OF THE AMOUNTS BORROWED ON WHICH ASSESSEE PAID INTERES T. IN THIS BACKGROUND THE AO ANALYSED THE AVAILABILITY OF INTEREST FREE F UNDS AND INTEREST BEARING FUNDS AND FOUND THE FOLLOWING. (I) THE TOTAL INTEREST BEARING FUNDS (SECURED AND UNSECURED) AS PER THE STATEMENT FURNISHED BY THE ASSESSEE: SECURED FROM BANKS RS. 73,09,864/- SECURED FROM FINANCIAL INSTITUTIONS RS. 10,54,22,190/- (A) RS. 11,27,32,054/- UNSECURED FROM BANK RS. 55,61,82,989/- UNSECURED FROM OTHERS RS. 7,42,99,189/-* -DO. RS. 7,79,00,000 ** (B) RS. 70,83,82,178 *LOAN FORM SHRI NAYAN & GOKUL JAGJIVAN ** LOAN FROM VARIOUS PARTIES, WHICH ARE SQUARED OFF DURING THE YEAR, ON WHICH THE ASSESSEE HAS PAID INTEREST @ 15%. THIS WAS NOT REFLECTED IN ITS STATEMENT SUBMITTED IN RESPONSE TO LETTER DTD. 22/2/06. TOTAL TO (A + B) RS.82,11,14,23 2 LESS :INTEREST FREE UNSECURED LAON RS. 7,42,99,189 RS.74,68,15,043 THE AO THUS HELD THAT THE ASSESSEE HAS, DURING THE YEAR, OBTAINED INTEREST BEARING LOAN OF RS. 74 CRORE. (II) THE APPLICATION OF FUNDS WAS AS UNDER: FIXED ASSETS .. RS. 14,36,13,091 INVESTMENT . RS. 29,69,83,121 CURRENT ASSETS . RS. 29,22,93,589 ITA NO.1794/MUM/2010(A.Y. 2003-04) ) 3 LOANS 11,32,74,698 ADVANCES 3,03,38,393 RS. 14,36,13,091 CAPITAL ACCOUNT . RS. 1,01,06,079 RS. 74,35,02,476 (III) THE AO THEREFORE CONCLUDED THAT CONSIDERING T HAT THE ASSESSEE HAS RECEIVED INTEREST FREE LOAN OF RS. 7.42 CRORRES AND THE SAME WAS UTILIZED FOR ADVANCING INTEREST FREE LOAN, STILL TH E ASSESSEE HAS UTILIZED AN AMOUNT OF RS. 4,90,82,188/- (I.E. 11,32,74,698/- - 7,42,99,189 + 10106679) OUT OF ITS INTEREST BEARING FUNDS, ON WHI CH NO INTEREST HAS BEEN CHARGED. 4. THE ASSESSEE HAD CONTENDED BEFORE THE AO THAT I NTEREST FREE FUND WAS USED FOR ADVANCING INTEREST FREE LOAN TO VARIOUS PA RTIES. THE AO HOWEVER HELD THAT THE ASSESSEE HAS FAILED TO FURNISH THE NE XUS AND THAT THE ONUS WAS ON THE ASSESSEE TO ESTABLISH WITH EVIDENCES THAT NO INTEREST BEARING FUNDS WERE UTILIZED FOR ADVANCING INTEREST FREE LOAN. IN VIEW OF THE ABOVE, THE PROPORTIONATE INTEREST I.E. 12.5% ON INTEREST FREE LOAN ADVANCED TO VARIOUS PARTIES, INCLUDING ON THE CAPITAL OF THE ASSESSEE, WAS DISALLOWED AND ADDED TO THE TOTAL INCOME OF THE ASSESSEE, TREATING THE S AME AS NOT INCURRED FOR THE PURPOSE OF BUSINESS. THE DISALLOWANCE UNDER THIS HEAD WAS RS.61,35,273/- ( ON RS. 4,90,82,188/- I.E. 11,32,74,698 - 7,42,99 ,189 + 10106679). 5. IN RESPECT OF THE AFORESAID ADDITION MADE IN THE ASSESSMENT PROCEEDINGS THE AO IMPOSED PENALTY ON THE ASSESSEE UNDER SECTION 271(1)(C) OF THE ACT. IT IS NOT IN DISPUTE THAT THE ORDER OF THE AO IN THE QUANTUM PROCEEDINGS WAS CONFIRMED BY THE CIT(A) AS WELL AS ITAT. IN THE PENALTY PROCEEDINGS, THE ASSESSEE BROUGHT TO THE NOTICE OF THE AO THAT THE ASSESSEE DIED AS EARLY AS 28/8/2006. THE AO HOWEVER PROCEED ED TO IMPOSE PENALTY UNDER SECTION 271(1)(C) OF THE ACT. 6. BEFORE CIT(A) THE ASSESSEE SUBMITTED THAT PENALT Y PROCEEDINGS CANNOT BE TAKEN AGAINST THE LEGAL REPRESENTATIVE AND IN TH IS REGARD RELIED ON THE CASE ITA NO.1794/MUM/2010(A.Y. 2003-04) ) 4 OF ITO VS. V.P.SHARMA THROUGH L/S. NEELIMA SHARMA 1 99 TAXATION 118, WHEREIN IT WAS HELD AS UNDER: WE DO NOT FIND FORCE IN THE STAND TAKEN BY THE DE PARTMENT. OBVIOUSLY, A LEGAL HEIR CANNOT BE HELD RESPONSIBLE FOR ANY ACT DONE BY A DECEASED ASSESSEE, SO FAR AS REGARDS IMPOSITION O F PENALTY U/S. 271(1)(C). SO FAR AS REGARDS THE ASSERTION THAT AC CORDING TO SECTION 159(2)(B), PENALTY PROCEEDINGS CAN BE INITIATED AGA INST THE LEGAL HEIR FOR DEFAULT COMMITTED BY THE DECEASED ASSESSEE, THAT IS NOT TRUE, SECTION 159(1) PROVIDES THAT WHERE A PERSON DIES, HIS LEGAL REPRESENTATIVES SHALL BE LIABLE TO PAY ANY SUM, WHICH THE DECEASED WOULD HAVE BEEN LIABLE TO PAY IF HE HAD NOT DIED. AS PER SECTION 1 59(2) (B), ANY PROCEEDINGS WHICH COULD HAVE BEEN TAKEN AGAINST THE DECEASED IF HE HAD SURVIVED, MAY BE TAKEN AGAINST THE LEGAL REPRES ENTATIVE, FOR THE PURPOSE OF MAKING AN ASSESSMENT OF INCOME OF THE DE CEASED AND FOR THE PURPOSE OF LEVYING ANY SUM IN THE HANDS OF THE LEGAL REPRESENTATIVE IN ACCORDANCE WITH THE PROVISIONS OF SECTION 159(1 ) OF THE ACT. 7. THE CIT(A) ACCEPTED THE PLEA OF THE ASSESSEE AN D HE HELD AS FOLLOWS: 2.3RESPECTFULLY FOLLOWING THE DECISION IN THE CASE OF ITO V/S. V.P. SHARMA THROUGH L/S NEELIMA SHARMA (SUPRA), THE PENA LTY LEVIED OF RS. 19,05,311/- U/S. 271(1)(C) IS CANCELLED. 8. AGGRIEVED BY THE ORDER OF THE CIT(A) THE REVENU E HAS PREFERRED THE PRESENT APPEAL BEFORE THE TRIBUNAL. 9. WE HAVE HEARD THE RIVAL SUBMISSIONS. IT IS NEC ESSARY TO HAVE A LOOK AT THE HISTORY OF THE PROVISIONS REGARDING LIABILITY I N RESPECT OF TAX OR ANY OTHER SUM PAYABLE BY A DECEASED PERSON WHICH WOULD HAVE B EEN PAYABLE BY HIM, IF HE HAD NOT DIED. 10. SEC.24-B OF THE INCOME TAX ACT, 1922 PROVIDED AS FOLLOWS: 24B. TAX OF DECEASED PERSON PAYABLE BY REPRESENTAT IVE.--(1) WHERE A PERSON DIES, HIS EXECUTOR, ADMINISTRATOR OR OTHER L EGAL REPRESENTATIVE SHALL BE LIABLE TO PAY OUT OF THE ESTATE OF THE DEC EASED PERSON TO THE EXTENT TO WHICH THE ESTATE IS CAPABLE OF MEETING TH E CHARGE THE TAX ASSESSED AS PAYABLE BY SUCH PERSON, OR ANY TAX WHIC H WOULD HAVE BEEN PAYABLE BY HIM UNDER THIS ACT IF HE HAD NOT DI ED. 11. SEC.159 OF THE INCOME TAX ACT, 1961 PROVIDES A S FOLLOWS: ITA NO.1794/MUM/2010(A.Y. 2003-04) ) 5 159. LEGAL REPRESENTATIVES.--(1) WHERE A PERSON DI ES, HIS LEGAL REPRESENTATIVE SHALL BE LIABLE TO PAY ANY SUM WHICH THE DECEASED WOULD HAVE BEEN LIABLE TO PAY IF HE HAD NOT DIED, I N THE LIKE MANNER AND TO THE SAME EXTENT AS THE DECEASED. 12. IT CAN BE SEEN FROM THE ABOVE PROVISIONS THAT THE WORDS ANY SUM HAVE BEEN SUBSTITUTED IN SEC.159(1) IN PLACE OF ANY TAX WHICH OCCURRED IN OLD SEC.24B(1) OF THE INCOME TAX ACT, 1922, SO AS TO CO VER NOT ONLY TAX PAYABLE BY THE ASSESSEE BUT ALSO ANY PENALTY OR INTEREST. 13. IN TAPTI PAL VS. CIT 241 ITR 468 (CAL), THE FAC TS WERE AS FOLLOWS: THE ASSESSEE, SMT. TAPATI PAL, WAS LEGAL HEIR OF ONE DR . G. C. NANDI. DR. G. C. NANDI DIED ON JULY 28, 1985. THE ASSESSMENT YEARS B EFORE THE HONBLE COURT WERE 1983-84 AND 1984-85. THE ASSESSMENTS WERE COMP LETED ON MARCH 25, 1986, ON THE LEGAL HEIR, SMT. TAPATI PAL, AND THE TOTAL INCOME WAS COMPUTED AT RS.1,88,110 AND RS.2,18,470, RESPECTIVELY, FOR BOTH THE YEARS. THEREAFTER THE PENALTY PROCEEDING UNDER SECTION 271 (1)(C) WAS INITIATED AGAINST THE LEGAL REPRESENTATIVE, I.E., THE APPELLA NT BEFORE THE HONBLE HIGH COURT. THE PENALTY WAS IMPOSED TO THE TUNE OF RS. 73,040 AND RS. 92,843 UNDER SECTION 271(1)(C) FOR BOTH THE YEARS RESPECT IVELY. THE TRIBUNAL HELD THAT THE LEGAL HEIR WAS FULLY RESPONSIBLE FOR THE D EFAULT COMMITTED BY THE DECEASED AS LAID DOWN IN SECTION 159 OF THE ACT BY HOLDING THAT ANY PROCEEDING WHICH COULD HAVE BEEN TAKEN AGAINST THE DECEASED, IF HE HAD SURVIVED, MAY BE TAKEN AGAINST THE LEGAL REPRESENT ATIVE AND ALL THE PROVISIONS OF THE ACT SHALL APPLY ACCORDINGLY AND ALSO THE LEGAL REPRESENTATIVE OF THE DECEASED SHALL FOR THE PURPO SES FOR THIS ACT, BE DEEMED TO BE AN ASSESSEE. IN VIEW OF THIS MANDATORY PROVIS ION, THE TRIBUNAL HELD THAT IT WAS DIFFICULT TO APPRECIATE THE VIEW OF LEARNED COUNSEL FOR THE ASSESSEE THAT THE LEGAL HEIR IS NOT RESPONSIBLE FOR THE DEFA ULT COMMITTED BY THE DECEASED, THOUGH THE LIABILITY OF PAYING OF PENALTI ES IS LIMITED TO THE VALUE OF THE ESTATE INHERITED BY HIM OR HER. ON APPEAL BY T HE ASSESSEE AGAINST THE ITA NO.1794/MUM/2010(A.Y. 2003-04) ) 6 ORDER OF THE TRIBUNAL, THE HONBLE HIGH COURT CONSI DERED THE FOLLOWING QUESTION OF LAW: WHETHER, ON THE INTERPRETATION OF SECTION 159 OF T HE INCOME-TAX ACT, 1961, THE FINDING OF THE TRIBUNAL THAT THE LEGAL HE IR IS FULLY RESPONSIBLE FOR THE DEFAULT COMMITTED BY THE DECEASED WAS PATEN TLY ON REASONABLE AND/OR SUSTAINABLE IN LAW ? THE HONBLE HIGH COURT HELD THAT IN VIEW OF THE PRO VISIONS OF SECTION 159 OF THE INCOME-TAX ACT, THERE IS NOTHING WRONG IN INITI ATING THE PENALTY PROCEEDINGS AGAINST THE ASSESSEE AFTER THE DEATH OF HER FATHER. THE COURT FINALLY CONCLUDED THAT A LEGAL HEIR IS FULLY RESPON SIBLE FOR THE DEFAULT COMMITTED BY THE DECEASED UNDER SECTION 159 OF THE ACT. SIMILAR VIEW HAS ALSO BEEN TAKEN BY THE HONBLE ALLAHABAD HIGH COURT IN KALAWATI VS. ITO & OTHERS 21 CTR (ALL)62. 14. WE ALSO NOTE THAT THE PROVISIONS OF SEC.159 OF THE ACT, NOT ONLY IMPOSES LIABILITY FOR ANY SUM PAYABLE BY THE DECEASED BUT ALSO PRESCRIBES PROCEDURE TO PROCEED AGAINST THE LEGAL REPRESENTATIVE. 159. LEGAL REPRESENTATIVES.--(1) WHERE A PERSON DIE S, HIS LEGAL REPRESENTATIVE SHALL BE LIABLE TO PAY ANY SUM WHICH THE DECEASED WOULD HAVE BEEN LIABLE TO PAY IF HE HAD NOT DIED, I N THE LIKE MANNER AND TO THE SAME EXTENT AS THE DECEASED. (2) FOR THE PURPOSE OF MAKING AN ASSESSMENT (INCLUD ING AN ASSESSMENT, REASSESSMENT OR RECOMPUTATION UNDER SEC TION 147) OF THE INCOME OF THE DECEASED AND FOR THE PURPOSE OF LEVYI NG ANY SUM IN THE HANDS OF THE LEGAL REPRESENTATIVE IN ACCORDANCE WIT H THE PROVISIONS OF SUB-SECTION (1),-- (A) ANY PROCEEDING TAKEN AGAINST THE DECEASED BEFOR E HIS DEATH SHALL BE DEEMED TO HAVE BEEN TAKEN AGAINST THE LEGA L REPRESENTATIVE AND MAY BE CONTINUED AGAINST THE LEG AL REPRESENTATIVE FROM THE STAGE AT WHICH IT STOOD ON THE DATE OF THE DEATH OF THE DECEASED; (B) ANY PROCEEDING WHICH COULD HAVE BEEN TAKEN AGAI NST THE DECEASED IF HE HAD SURVIVED, MAY BE TAKEN AGAINST T HE LEGAL REPRESENTATIVE; AND (C) ALL THE PROVISIONS OF THIS ACT SHALL APPLY ACCO RDINGLY. ITA NO.1794/MUM/2010(A.Y. 2003-04) ) 7 (3) THE LEGAL REPRESENTATIVE OF THE DECEASED SHALL, FOR THE PURPOSES OF THIS ACT, BE DEEMED TO BE AN ASSESSEE. (4) EVERY LEGAL REPRESENTATIVE SHALL BE PERSONALLY LIABLE FOR ANY TAX PAYABLE BY HIM IN HIS CAPACITY AS LEGAL REPRESENTAT IVE IF, WHILE HIS LIABILITY FOR TAX REMAINS UNDISCHARGED, HE CREATES A CHARGE ON OR DISPOSES OF OR PARTS WITH ANY ASSETS OF THE ESTATE OF THE DECEASED, WHICH ARE IN, OR MAY COME INTO, HIS POSSESSION, BUT SUCH LIABILITY SHALL BE LIMITED TO THE VALUE OF THE ASSET SO CHARGED, DI SPOSED OF OR PARTED WITH. (5) THE PROVISIONS OF SUB-SECTION (2) OF SECTION 16 1, SECTION 162 AND SECTION 167, SHALL, SO FAR AS MAY BE AND TO THE EXT ENT TO WHICH THEY ARE, NOT INCONSISTENT WITH THE PROVISIONS OF THIS S ECTION, APPLY IN RELATION TO A LEGAL REPRESENTATIVE. (6) THE LIABILITY OF A LEGAL REPRESENTATIVE UNDER T HIS SECTION SHALL, SUBJECT TO THE PROVISIONS OF SUB-SECTION (4) AND SU B-SECTION (5), BE LIMITED TO THE EXTENT TO WHICH THE ESTATE IS CAPABL E OF MEETING THE LIABILITY. 15. IN THE PRESENT CASE, THE ASSESSEE FILED RETURN OF INCOME FOR AY 03-04 ON 1.12.2003. THE ORDER OF ASSESSMENT UNDER SEC.14 3(3) WAS PASSED BY THE AO ON 16.3.2006. THE ASSESSEE DIED ON 28.8.2006. SHOW CAUSE NOTICE U/S.274 OF THE INCOME TAX ACT, 1961 (THE ACT) FOR I MPOSING PENALTY U/S.271(1)( C) OF THE ACT, WAS ISSUED ON 17.3.2009. IN OUR VIEW THE PROCEEDINGS FOR IMPOSING PENALTY CAN BE TAKEN AGAIN ST THE LEGAL REPRESENTATIVES. THE DECISION OF THE TRIBUNAL IN T HE CASE OF ITO VS. SHARMA THOROUGH L/H. NEELIMA SHARMA (2007)199 TAXATION 118 (TRIB) IN OUR VIEW IS CONTRARY TO THE DECISION OF THE HONBLE CALCUTTA HI GH COURT. THE HISTORICAL BACKGROUND OF THE SECTION HAD ALSO NOT BEEN CONSIDE RED. THEREFORE, WE FIND IT DIFFICULT TO FOLLOW THE SAID DECISION. 16. WE THEREFORE SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE CASE TO THE CIT(A) TO DECIDE THE OTHER GROUNDS RAISED BY TH E ASSESSEE IN THE APPEAL BEFORE THE CIT(A). IN THIS REGARD, WE ALSO FIND TH AT BY LETTER DATED 20.9.2006 THE AO WAS INFORMED ABOUT THE DEATH OF THE ASSESSEE . WE DO NOT KNOW AS TO WHO REPRESENTED THE ASSESSEE BEFORE THE AO. THE AP PEAL AGAINST THE ORDER OF ITA NO.1794/MUM/2010(A.Y. 2003-04) ) 8 THE AO HAS BEEN FILED BY ONE MR.NAKUL JAGJIVAN AS L EGAL HEIR OF LATE SMT.NILAM ARUN GOKAL(THE ASSESSEE). IN GROUND NO.1 .2 BEFORE CIT(A), THE ASSESSEE HAS RAISED A SPECIFIC GROUND THAT THE ORDE R IMPOSING PENALTY IS BAD IN LAW BECAUSE SMT. NILAM A.GOKAL DIED AS EARLY AS 28.2.2006. THE ORDER IMPOSING PENALTY HAS BEEN PASSED IN THE NAME OF THE DECEASED. ALL THESE ASPECTS WILL BE CONSIDERED IN THE SET ASIDE PROCEED INGS BEFORE CIT(A). WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE REVENUE I S TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 17. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE 24TH DAY OF JUNE, 2011. SD/- SD/- (J.SUDHAKAR REDDY) (N.V.VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED. 24TH JUNE, 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3 . THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RB BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. ITA NO.1794/MUM/2010(A.Y. 2003-04) ) 9 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 24/6/11 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 24/6/11 SR.PS/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.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER