Alpmit Engineers Pvt.Ltd., Baroda V. The Income tax Officer,Ward-1(1), Baroda

ITA 959/AHD/2007

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 9138 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 16-12-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 05-03-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U B MISHRA; K R MEGHWAL
• Assessee Lawyers: J P SHAH
• Keywords: Depreciation
• Section: 44AD; 40A(3); 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER DATE OF HEARING : 16/12/2010 DRAFTED ON: 16/12/2010 ITA NO.959/AHD/2007 ASSESSMENT YEAR : 2002-03 ALPMIT ENGINEERS PVT.LTD. E/102, BAKOR NAGAR SOCIETY KARELIBAUG BARODA VS. THE INCOME TAX OFFICER WARD-1(1) BARODA PAN/GIR NO. : AADCA 9420 A ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI J.P.SHAH, A.R. RESPONDENT BY: SHRI K.R. MEGHWAL & SHRI U.B. MISHRA, D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE WH ICH HAS EMANATED FROM THE ORDER OF LEARNED CIT(APPEALS)-I, VADODARA DATED 14/12/2006 PASSED FOR ASSESSMENT YEAR 2002-03. THE APPELLANT HAS RAISED FOLLOWING TWO GROUNDS; REPRODUCED BELOW:- 1. THE LEARNED COMMISSIONER OF INCOME TAX (APPEAL S)-I, HAS ERRED IN CONFIRMING THE STAND TAKEN BY THE LEARNED ASSESSING OFFICER OF ADOPTING THE 8% PROFIT OF TOTAL TURN OVER U/S.44 AD PARTICULARLY THE PROVISIONS OF THE SECTION 44AD SHOULD NOT HAVE BEEN APPLIED AS THE TOTAL TURN OVER IS MORE THAN 40 LAKHS IN A GIVEN PERIOD UNDER CONSIDERATION. ITA NO.959/AHD/ 2007 ALPMIT ENGINEERS P.LTD. VS. ITO ASST.YEAR - 2002-03 - 2 - 2. THE PROVISIONS OF THE INCOME TAX ACT SECTION 145(3) HAVE NOT BEEN PROPERLY INTERPRETED IN GIVEN CIRCUMSTANCES WHEN THE BOOKS OF ACCOUNTS WERE MAINTIANED AND AUDITED BY AN ACCOUNTANT UNDER THE PROVISIONS OF THE INCOME TAX ACT. 2. FACTS IN BRIEF AS EMERGED FROM THE CORRESPONDING ASSESSMENT ORDER PASSED U/S. 143(3) OF THE I.T. ACT, 1961 DATED 30 /03/2005 WERE THAT THE ASSESSEE-COMPANY IS IN THE BUSINESS OF CONSTRUCTION OF ROADS. THE ISSUE AS RAKED UP BY THE ASSESSING OFFICER REVOLVED AROUND A FINDING THAT THE PAYMENTS HAVE BEEN MADE BY BEARER CHEQUES. ON EXAMINATION OF ACCOUNTS AS WELL AS ON EXAMINATION OF BANK STATEMEN T OF VIJAYA BANK IT WAS FOUND THAT THE SOME OF THE PAYMENTS HAVE BEEN MADE OTHERWISE THAN BY 'A/C.PAYEE CHEQUES'. THE ASSESSING OFFICER HAS LISTED THE NAMES OF THE PARTIES AND THE PAYMENTS WHICH WERE MA DE THROUGH BEARER CHEQUE AS FOLLOWS:- SL. NAME OF PARTY NATURE OF WORK PAYMENT BY BEARER CHEQUES 1. ASHIRWAD CONSTRUCTION, BARODA R.D. PURCHASE/EARTH WORK 400000 2. MADHAV BUILDING MATERIAL SUPPLIERS, BHAVNAGAR R.D. PURCHASE/ EARTH WORK 10,50,000 3. SHIKAR CONSTRUCTION, V.V. NAGAR R.D. PURCHASE EARTH WORK 1,75,000 4. S.K. BHARDWAJ LABOUR 2,41,000 ITA NO.959/AHD/ 2007 ALPMIT ENGINEERS P.LTD. VS. ITO ASST.YEAR - 2002-03 - 3 - DIST CHARU, RAJASTHAN EXPE3NSES 5. SATYANARAYANA BHARDWAJ, BHAVNAGAR LABOUR EXPENSES 15,50,000 34,16,000' 2.1. TO VERIFY THE GENUINENESS OF THE EXPENDITURE, HE HAS ISSUED NOTICES U/S.133(6) OF THE I.T.ACT. IN COMPLIANCE, ALL THE PARTIES HAVE TENDERED THEIR EXPLANATIONS. SOME OF THE PARTIES WERE STATE D TO BE ASSESSED TO TAX. AN ANOTHER OBSERVATION OF THE ASSESSING OFFICER WAS THAT THEIR REPLIES WERE ON THE ENVELOPES BEARING IDENTICAL HANDWRITING . HOWEVER, THE EXPLANATION OF THE ASSESSEE WAS THAT IN THE LINE OF CIVIL CONSTRUCTION, THE ASSESSEE HAD TO MAKE PAYMENT THROUGH BEARER CHEQUE S TO LABOUR CONTRACTOR, JCB OPERATOR, EARTH LEVELING LABOURERS, ETC. IT HAS ALSO BEEN EXPLAINED THAT THE PAYMENTS WERE REQUIRED TO BE MAD E AT THE SITE OF CONSTRUCTION. MOST OF THE TIME, THE PAYMENTS TO LA BOURERS WERE NEEDED IN EMERGENCY AND THOSE PAYMENTS WERE MADE TO SUCH LABOURERS OR CONTRACTORS HAVING NO BANK ACCOUNTS . IT WAS ALSO EXPLAINED THAT PAYMENTS WERE MADE TO MUKADAM IN CASH OR BEARER CHE QUE BEING ILLITERATE. THE WORK OF VADODARA-AHMEDABAD EXPRE SS HIGHWAY WAS TO BE COMPLETED WITHIN A SPECIFIED TIME AS PER THE TER MS OF THE CONTRACT. HOWEVER, ALL THE PARTIES HAVE CONFIRMED THAT THEY H AVE BEEN PAID FOR THE EXECUTION OF THE CONTRACT WORK. ONE OF THE PART IES HAS ALSO FURNISHED THE INCOME TAX ACKNOWLEDGEMENT AND IN SUPPORT FURNI SHED THE RELEVANT DETAILS. HOWEVER, THE ASSESSING OFFICER WAS NOT SA TISFIED AND INVOKED THE PROVISIONS OF SECTION 145(3) OF THE I.T.ACT VID E FOLLOWING OBSERVATIONS :- ITA NO.959/AHD/ 2007 ALPMIT ENGINEERS P.LTD. VS. ITO ASST.YEAR - 2002-03 - 4 - I H AVE CONSIDERED THE REPLY OF THE ASSESSEE COMPANY. ALTHOUGH PAYMENTS WERE ADMITTEDLY MADE BY BEARER CH EQUES, THE SAME WERE NOT CONSIDERED EITHER BY THE ASSESSEE OR BY THE AUDITOR FOR DISALLOWANCE U/S.40A(3) OF THE I.T. ACT . FACTS WERE CONCEALED IN THE LEDGER ACCOUNTS AND PAYMENTS WERE RECORDED AS MADE BY WAY OF A/C PAYEE CHEQUES. DESP ITE THE FACTS THAT EXCEPT ASHIRWAD CONSTRUCTION BARODA ALL OTHER PARTIES ARE FROM OUTSIDE BARODA BUT THE HANDWRITING ON THE ENVELOPES IS SIMILAR AND REPLIES ARE BOOKED BY ALL OF THEM THROUGH SAME COURIER AGENCY I.E. MARUTI COURIERS, S AYAGI GUNJ BARODA. ASSESSEES CONTENTION THAT THEY HAD SENT REPLIES TO THE ASSESSEES OFFICE IS NOT CONVINCING. THEREFORE, AUTHENTICITY OF SUCH CONFIRMATIONS RECEIVED IS NOT BEYOND DOUBT. HENCE, ASSESSEE WAS ASKED TO PRODUCE THE PA RTIES FOR EXAMINATION ALONG WITH THEIR BOOKS OF ACCOUNTS. AS SESSEE HAD SHOWN ITS INABILITY TO DO SO AS MOST OF THE PER SONS ARE FROM OUTSIDE BARODA ILLITERATE WHO RESIST COMING TO OFFICE PARTIES. AS FOUR OUT OF FIVE RECIPIENTS ARE NOT AS SESSED TO TAX NO FURTHER VERIFICATION IS POSSIBLE. IN THE CIRCUM STANCES ASSESSEES EXPLANATION OF CASH PAYMENT AT SITE WERE MADE UNDER COMPULSION FOR COMPLETING THE PROJECT IN TIME DOES NOT DISCHARGE THE ONUS CAST UPON THE ASSESSEE TO SHOW T HAT ALL CASH PAYMENTS WERE MADE GENUINELY FOR THE MATERIAL/ SERVICES CLAIMED BY THE ASSESSEE. IN THESE CIRCUMSTANCES I HAVE NO OPTION BUT TO REJECT THE BOOK RESULT OF THE ASSESSE E BY INVOKING THE PROVISIONS 145(3) OF I.T. ACT. 2.2. AFTER REJECTING THE BOOKS OF ACCOUNT U/S.145(3) OF THE I.T.ACT, THE ASSESSING OFFICER HAS APPLIED THE PROVISIONS OF SECTION 44AD OF THE I.T.ACT . CONSEQUENCE THEREUPON ESTIMATED THE PROFIT AT 8% ON THE RECEIPTS OF THE ASSESSEE AND COMPUTED THE AMOUNT OF PROFIT AT RS.32,81,422/- AS PER THE FOLLOWING OBSERVATION :- DURING THE YEAR UNDER CONSIDERATION ASSESSEE COMPA NY HAD CARRIED OUT CONSTRUCTION OF ROAD ON CONTRACT BASIS AND ON GROSS RECEIPTS OF RS.4,10,17,773/- ASSESSEE COMPANY HAS W ORKED OUT NET ITA NO.959/AHD/ 2007 ALPMIT ENGINEERS P.LTD. VS. ITO ASST.YEAR - 2002-03 - 5 - LOSS OF RS.7,74,778 AFTER CLAIMING ALL THE EXPENSE S INCLUDING DEPRECIATION AS PER I.T. ACT. IN THE LINE OF CIVIL CONSTRUCTION NET MARGIN IS GENERALLY 8% OF GROSS RECEIPTS AND ALL TH E EXPENSES INCLUDING DEPRECIATION ARE DEEMED TO BE ALLOWED. A S PER PROVISIONS OF SECTION 44AD OF I.T. ACT, IN THE CASE S OF CONTRACTORS WHERE BOOKS OF ACCOUNTS ARE NOT MAINTAINED NET MARG IN OF 8% IS TAKEN FOR DETERMINING THE NET INCOME FROM THE CONTR ACT. THEREFORE, IT WOULD BE REASONABLE TO ADOPT NET PROFIT MARGIN OF 8% ON GRO SS RECEIPTS OF RS.4,10,17,773/- AFTER REJECTING THE BO OKS OF ACCOUNTS U/S.145(3) OF I.T. ACT . DEPRECIATION CLAIM AS PER I.T. ACT IS ALSO DEEMED TO BE ALLOWED. THIS WOULD RESULT IN NET PROFIT OF RS.32,81,422/- AS AGAINST LOSS OF RS.774778/- CLAIMED BY THE ASSESSEE. PENALTY U/S.217(1)(C) READ WITH EXPLANAT ION (1) OF I.T. ACT IS INITIATED FOR FILLING IN ACCURATE PARTICULAR S OF INCOME. BEING AGGRIEVED, THE MATTER WAS CARRIED BEFORE THE FIRST APPELLATE AUTHORITY. 3. THE LEARNED CIT(APPEALS) HAS UPHELD BOTH THE AC TIONS OF THE ASSESSING OFFICER, I.E. REJECTION OF BOOKS OF ACCOU NT AND ADOPTION OF 8% RATE OF PROFIT FOR THE PURPOSE OF COMPUTATION OF T AXABLE INCOME. NOW THE ASSESSEE IS FURTHER IN APPEAL. 4. BEFORE US, FROM THE SIDE OF THE ASSESSEE, LD. CO UNSEL MR.J.P. SHAH, LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE A PPEARED AND FROM THE SIDE OF THE REVENUE, S/SHRI K.R.MEGHWAL & U.B.MISHR A LEARNED DEPARTMENTAL REPRESENTATIVE APPEARED. 5. BOTH THE SIDES HAVE BEEN HEARD AT SOME LENGTH. ARGUMENT OF LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE M R.J.P.SHAH HAS THREE ITA NO.959/AHD/ 2007 ALPMIT ENGINEERS P.LTD. VS. ITO ASST.YEAR - 2002-03 - 6 - FOLDS REASONING, I.E. FIRST, CHALLENGING THE INVOCATION OF THE PROVISIONS OF SECTION 145(3) OF THE I.T.ACT ; SECOND, THAT THE NON-APPLICABILITY OF THE PROVISIONS OF SECTION 44AD OF THE I.T.ACT, SPECIALL Y WHEN THE GROSS RECEIPTS HAD FAR EXCEEDED THE PRICE PRESCRIBED LIMI T; AND THIRD, PAYMENTS BEING MADE THROUGH BEARER CHEQUES, THEN THE DISAL LOWANCE COULD ONLY HAVE BEEN MADE U/S.40A(3) OF THE I.T.ACT. ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS PLACED RELIANCE ON THE ORDER OF THE AUTHORITIES BELOW. 5.1. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION ON THE ISSUE INVOLVED AND THEREUPON HEREBY ARRIVE AT THE CONCLUSION THAT IN THE ABSENCE OF ANY DEFECT FOUND IN THE CORRECTNESS OF THE BOOKS OF ACC OUNT OR GENUINENESS OF THE PAYMENT, THERE WAS NO OCCASION F OR THE INVOCATION OF THE PROVISIONS OF SECTION 145(3) OF THE I.T.ACT . WE HAVE ARRIVED AT THIS CONCLUSION BECAUSE OF THE REASON THAT AT NO PL ACE THE ASSESSING OFFICER HAS MENTIONED THAT EITHER THE BOOKS OF ACCO UNT WERE SO DEFECTIVE THAT THE CORRECT PROFIT OF THE ASSESSEE COULD NOT B E DEDUCED OR HE WAS NOT SATISFIED WITH HE COMPLETENESS OF THE ACCOUNTS. RA THER, WE HAVE FOUND FROM THE ACCOUNTS OF THOSE PARTIES FURNISHED BEFORE US THAT OUT OF THE TOTAL PAYMENTS MADE TO THOSE PARTIES ONLY PAYMENTS THROUGH BEARER CHEQUES WERE SELECTED BUT REST OF THE PAYMENTS WER E FOUND GENUINE AND, THEREFORE, ALLOWED. FOR EXAMPLE, IN THE CASE OF M/S.MADHAV BUILDING MATERIAL SUPPLIERS, BHAVNAGAR OUT OF THE T OTAL PURCHASES OF RS.75,57,166/-, THE ASSESSING OFFICER HAS FOUND THA T A SUM OF RS.10,50,000/- WAS THE PAYMENTS MADE THROUGH BEARE R CHEQUES AND THAT AMOUNT WAS DISALLOWED. ALMOST IDENTICAL WAS T HE SITUATION IN ITA NO.959/AHD/ 2007 ALPMIT ENGINEERS P.LTD. VS. ITO ASST.YEAR - 2002-03 - 7 - RESPECT OF M/S SHIKER CONSTRUCTION BECAUSE OUT OF T HE TOTAL AMOUNT OF RS.3,14,505/- A DISALLOWANCE OF RS.1,75,000/- WAS M ADE BECAUSE THE PAYMENT WAS THROUGH BEARER CHEQUES. LIKEWISE, I N CASE OF M/S ASHIRWAD CONSTRUCTION, TOTAL AMOUNT WAS RS.55,61,84 0/-, HOWEVER, THE DISALLOWANCE WAS ONLY OF RS.4 LAKHS. IN SHORT, I N RESPECT OF ALL THE PARTIES, THE ASSESSING OFFICER HAS ACCEPTED THE GENUINENESS OF THE PAYMENT, HOWEVER, HE HAS SHORT LISTED ONLY THOSE PA YMENTS WHICH WERE MADE BY BEARER CHEQUES. IT WAS NOT THE CASE OF ASSESSING OFFICER THAT EITHER THE PAYMENTS WERE NOT GENUINE O R NOT MEANT WHOLLY AND EXCLUSIVELY FOR THE PURPOSE OF THE ASSESSEES BUSINESS AS PRESCRIBED U/S.37(1) OF THE I.T.ACT. THE ASSESSING OFFICER HA S ALSO NOT MADE ANY DISALLOWANCE ON THE GROUND THAT THE PAYMENTS WERE N OT VERIFIABLE. RATHER, THE DETAILS FURNISHED BEFORE US HAVE ESTABL ISHED THAT THOSE PARTIES HAVE FURNISHED THEIR RESPECTIVE CONFIRMATIONS ALONG WITH THE COPY OF LEDGER ACCOUNT. IF IT WAS SO AND THAT HAS ALSO NO T BEEN NEGATED FROM THE SIDE OF THE REVENUE, A FUNDAMENTAL QUESTION HAD CRO PPED-UP THAT IN THE ABSENCE OF ANY DEFECT IN THE BOOKS OF ACCOUNT WHICH COULD LEAD TO INACCURACY IN DETERMINING THE CORRECT PROFIT OF THE ASSESSEE, THEN WHETHER THE ASSESSING OFFICER WAS JUSTIFIED IN REJECTING TH E BOOKS OF ACCOUNT. AS WE HAVE NOTED HEREINABOVE, FOR THE PURPOSE OF REJEC TION OF BOOKS OF ACCOUNT, CERTAIN GUIDELINES HAVE BEEN GIVEN IN THE ACT. HOWEVER, IN OUR OPINION, THE PRESENT CASE DID NOT COME WITHIN THE A MBITS OF THOSE GUIDELINES AS PRESCRIBED U/S.145(3) OF THE I.T.ACT. FOR THE SAKE OF REPETITION WE HEREBY AGAIN REITERATE THAT EXCEPT AN ALLEGATION OF PAYMENT THROUGH BEARER CHEQUES, THERE WAS NO OTHER ALLEGA TION OF THE ASSESSING OFFICER ABOUT THE DEFECTIVE ACCOUNTS OR COMPLETENES S OR CORRECTNESS OF ITA NO.959/AHD/ 2007 ALPMIT ENGINEERS P.LTD. VS. ITO ASST.YEAR - 2002-03 - 8 - THE ACCOUNTS. WE THEREFORE, CONCLUDE THAT THE INVO CATION OF PROVISIONS OF SECTION 145(3) OF THE I.T.ACT WAS ALTOGETHER WRONG, HENCE, THOSE FINDINGS OF THE AUTHORITIES BELOW ARE HEREBY REVERSED. IN THIS MANNER, WE HEREBY ALLOW GROUND NO.2 OF THE ASSESSEES APPEAL. 5.2. NEXT IS THE QUESTION ABOUT THE APPLICABILITY O F THE PROVISIONS OF SECTION 44AD OF THE I.T.ACT AS RAISED IN GROUND NO. 1 HEREINABOVE. IN THIS REGARD, IN OUR OPINION, THIS SECTION WAS REFER RED BY THE A.O. ONLY AS A GUIDELINE SO AS TO ADOPT 8% RATE OF PROFIT. IN CAS E OF AN ESTIMATION THIS IS THE ONLY SECTION WHEREIN A PERCENTAGE OF PROFIT IS MENTIONED WHERE THERE ARE NO BOOKS OF ACCOUNTS.. EVEN THIS APPROACH OF T HE ASSESSING OFFICER MUST NOT BE APPROVED. TH E ASSESSEES TURNOVER HAS EXCEEDED RS.4 CRORES, THEREFORE, ON PRINCIPLE PROVISION OF SECTION 44AD MUST NOT BE APPLIED. THE STATUTE HAS PROVIDED SECTION 44AD ONLY IN RESPECT O F THE CASES WHERE THE TURNOVER HAS NOT EXCEEDED RS.40 LAK HS . FURTHER, WE CAN ALSO NOT APPROVE THE APPLICABILITY OF SECTION 4 4AD OF THE I.T.ACT, IN ANY MANNER, BECAUSE THE ASSESSEE HAS MAINTAINED THE BOOKS OF ACCOUNT AS ADMITTED IN THE ASSESSMENT ORDER ITSELF. UNDISPUTEDLY, THE PROVISIONS OF SECTION 44AD CAN ONLY BE APPLIED ON THE CASES WH ERE BOOKS OF ACCOUNT ARE NOT MAINTAINED . BECAUSE OF THESE REASONS, WE DO NOT APPROVE THE ACTION OF THE ASSESSING OFFICER. 5.3. THOUGH IT IS NOT NECESSARY TO ADD THIS PARA AF TER PRONOUNCING OUR JUDGMENETS ON THE MAIN TWO GROUNDS, BUT FOR THE SAK E OF COMPLETENESS AND ALSO TO PUT ON RECORD AN ARGUMENT OF LEARNED AU THORISED REPRESENTATIVE OF THE ASSESSEE, WE HEREBY MENTION T HAT THE ASSESSING ITA NO.959/AHD/ 2007 ALPMIT ENGINEERS P.LTD. VS. ITO ASST.YEAR - 2002-03 - 9 - OFFICER HAD PROCEEDED ON WRONG DIRECTION BECAUSE ON CE HE HAS DETECTED THE PAYMENTS MADE OTHERWISE THAN BY 'A/C.PAYEE CHEQ UE', THEN HE OUGHT TO HAVE APPLIED THE PROVISIONS OF SECTION 40A(3) OF THE I.T.ACT AND COULD HAVE MADE THE DISALLOWANCE AS PRESCRIBED THEREIN. ALTHOUGH HE HAS MENTIONED THE SAID SECTION, BUT EVEN THEN DID NOT T AKE ANY COGNIZANCE. SINCE THE A.O. HAD PROCEEDED ON THE WRONG PREMISE, WE THEREFORE HOLD THAT ON ALL THESE COUNTS THE ADOPTION OF RATE OF PR OFIT AT RS.32,81,422/- WAS AB-INITIO WRONG AND THE ASSESSEE DESERVES DUE RELIEF. WE ORDER ACCORDINGLY. THUS, BOTH THE GROUNDS ARE ALLOWED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 23/ 12 /2010. SD/- SD/- ( N.S. SAINI ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEM BER AHMEDABAD; DATED 23/ 12 /2010 T.C. NAIR, SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DE PARTMENT. 3. THE CIT CONCERNED. 4. THE LD. CIT( APPEALS)- 5. THE DR, AHMEDABAD BENCH. 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD ITA NO.959/AHD/ 2007 ALPMIT ENGINEERS P.LTD. VS. ITO ASST.YEAR - 2002-03 - 10 - 1. DATE OF DICTATION..16/12/10 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16/12/10 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S23/12/2010 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23/12/2010 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER