Cir. No.575/12/2001-CX, dt. 02/05/2001 - Part III
- Document type
- Circular
- Reference no.
- H
- Dated
Cir. No. 575/12/2001-CX, dated 2nd May, 2001 - Part III<br>Consolidation of Reports/Returns
ANNEXURE D
PENDENCY POSITION OF PARAS FOR THE YEAR 1997-98 (AS ON 30.04.2001)
| S.No. | NAME OF ASSESSEE | AUDIT PARA No. | DAP NO. | ADMITTED OR NOT (Y/S) | COMMI- SSIONER | PENDING WITH C & AG | PENDING WITH CCE FOR | ISSUE INVOLVED | |
| ADJ (Y) | OTH ER (Y) | ||||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
| 1 | 2.1 | Y(31/3) | |||||||
| 2 | 2.2 | Y | |||||||
| 3 | 2.3 | Y | |||||||
| 4 | 2.4 | Y | |||||||
| 5 | 2.5 | Y | ORAL EVIDENCE HELD BEFORE PAC NO 3.4.2001. RECOMMENDATION AWAITED | ||||||
| 6 | 2.6 | Y | |||||||
| 7 | 2.7 | Y | |||||||
| 8 | 2.8 | Y | |||||||
| 9 | 2.9 | Y | |||||||
| 10 | 2.10 | Y | |||||||
| 11 | 2.11 | Y | |||||||
| 12 | 2.12 | Y | |||||||
| 13 | Aditya Synthetic Ltd. | 3.1 | 294 | N | Hyd - I, II | Y | Branded goods manufactured by others | ||
| 14 | Kothari Products Ltd. | 3.3 | 296 | Y | Cochin - I, II, trichy, Hyd. Coimbatore, Mum - II,III,IV, Pune - I, Delhi - I, Chandi, | Y | MRP Based system of assessment Pan Masala para Selected by PAC - Reply sent to PAC | ||
| 15 | Bharat Aromatics | 3.4 | 183 | N | Cochin | Y | Non levy - Sandal wood oil. Same issue in 3.31(i)/94-95[416] | ||
| 16 | IOC Ltd. | 4.1(a) | 79 | N | Chennai - I | Y | Aviation Turbine Fuel - Bipartite Meeting held on 24.4.01. Further information sought by C & AG | ||
| 17 | IOC Ltd. & BPCL | 4.1(a) | 210 | N | Mumbai - VI | Y | |||
| 18 | IOC Ltd. & BPCL | 4.1(a) | 211 | N | Y | ||||
| 19 | IOC Ltd. & HPCL | 4.1(a) | 226 | N | Cochin - I | Y | |||
| 20 | IOC & BPCL | 4.1(a) | 233 | N | Bangalore - I | Y | |||
| 21 | IOC Ltd. | 4.1(a) | 283 | N | Calcutta - III | Y | |||
| 22 | BPCL | 4.1(b) | 185 | N | Delhi - I | Y | Aviation turbine fuel | ||
| 23 | Dr. Reddy Laboratories Ltd. | 5.1(b) | 116 | N | Hyderabad - I | Y(24/4) | Maximum price of Drugs - Ciprofloxacin - HCL - File linked with 23/70/99- CX.7 Discussed with CAG on 24.4.2001. their reply awaited | ||
| 24 | Rotex Textile Mills | 5.2(iii) | 123 | Y | Mumbai - III | Y | Escalation charges | ||
| 25 | Ganesh SSK Ltd. | 5.2(iii) | 287 | Y | Pune - I, II, Aurangabad | Y(26/4) | Escalation charges on sugar. Same issue in settled AP No. 8.6(a)/98-99 | ||
| 26 | IOC Ltd. | 5.2(iv)(a) | 3 | Y | Calcutta - II | Y | Freight Charges and surcharges | ||
| 27 | IOC Ltd. | 5.2(iv)(a) | 73 | Y | Calcutta - II | Y | -do- | ||
| 28 | HPCL | 5.2(iv)(a) | 143 | Y | Cochin - I | Y | -do- | ||
| 29 | Nicco Corporation Ltd. | 5.2(v) | 260 | Y | Calcutta - II | Y | Value of waste /scrap retained | ||
| 30 | Three-N-Products | 5.3(iii) | 248 | N | Delhi - III | Y | Dealers Commission | ||
| 31 | Devyani Beverages | 5.3(iii) | 262 | N | Meerut - II | Y | Dealers Commission | ||
| 32 | Ultrer Pack | 5.6 | 140 | N | Hyderabad - I | Y | Goods manufactured on behalf of others - Para selected by PAC | ||
| 33 | Metals & Ores Plant | 5.7(b) | 177 | N | Calcutta - I | Y | Incorrect computation of goods captively consumed. | ||
| 34 | Print Pack Industries Ltd. | 5.9 | 36 | Y | Ahmedabad - II | Y | Non - inclusion of engraving charges - ATN not issued. | ||
| 35 | Harbans Lal Malhotra & Sons | 5.9 | 125 | Y | Calcutta - II | Y | Profit element - Undervaluation | ||
| 36 | Gopal Industries | 6.1(ii) | 52 | N | Chandigarh - I | Y | Goods captively consumed - Tobacco essence | ||
| 37 | C.E. Bobbili | 6.1(iii) | 71 | N | Vishakhapatnam | Y | Goods captively consumed Jute yarn. Same issue in AP No. 3.30(ii)(a)/90-91 | ||
| 38 | Lotus Choc. Co. & 9 others | 6.2 | 169 | Y | Hyderabad - I, III | Y | Goods not exported | ||
| 39 | Rourkela Steel Plant | 6.3(a) | 139 | N | Bhubaneshwar - II | Y(4/4) | Suppression of production | ||
| 40 | IOC Ltd. | 6.3(b) | 147 | Y | Calcutta - II | Y | Suppression of production ATN not issued | ||
| 41 | Sri Bhogwat SSK Ltd. | 6.4 | 66 | N | Pune - II | Y | Shortfall in export quota of sugar | ||
| 42 | Sri Dutt SSK Ltd. & others | 6.4 | 167 | N | Aurangabad | Y | -do- | ||
| 43 | Siddhartha Spg. Mills | 6.5(ii) | 228 | Y | Chandigarh - I | Y | Single yarn wasted in the manufacture of multiple yarn ATN not issued | ||
| 44 | NALCO Ltd. | 6.6(i) | 135 | N | Bhubaneshwar - II | Y | Goods found short | ||
| 45 | ECIL Ltd. | 6.7 | 119 | N | Hyderabad - III | Y | Goods manufactured at site | ||
| 46 | Allwyn Auto Ltd. | 7.1(i) | 12 | N | Hyd - III, Guntur, | Y | Motor vehicles bodies Reply of JS(R) awaited. 11C being considered | ||
| 47 | Azad Coach Builders | 7.1(i) | 170 | N | Bangalore - I | Y | -do- | ||
| 48 | Joycee Coach Builders | 7.1(i) | 171 | N | Chandigarh - I | Y | -do- | ||
| 49 | Sanghi Transport Ltd. | 7.1(i) | 178 | N | Jaipur | Y | -do- | ||
| 50 | Motor & General Sales Ltd. | 7.1(i) | 187 | N | Kanpur - I | Y | -do- | ||
| 51 | Divl. Workshop HRTC, Mandi & Parwana | 7.1(i) | 188 | N | Chandigarh | Y | -do- | ||
| 52 | Techno auto Builders | 7.1(i) | 190 | N | Hyderabad - I | Y | -do- | ||
| 53 | Mukund Coach Builders | 7.1(i) | 191 | N | Hyderabad - I, III | Y | -do- | ||
| 54 | Brij Associates Ltd. | 7.1(i) | 224 | N | Chennai - III | Y | -do- | ||
| 55 | Indox (I) Ltd. | 7.1(i) | 235 | N | Vadodara | Y | -do- | ||
| 56 | Ambala Coach Builders | 7.1(i) | 269 | N | Delhi - III | Y | -do- | ||
| 57 | Commercial Engrs. & Buld. | 7.1(i) | 280 | N | Indore - I | Y | -do- | ||
| 58 | Gaison Engg. Co. (p) Ltd. | 7.1(i) | 284 | N | Calcutta - I, III | Y | -do- | ||
| 59 | Precise Laboratories Ltd. | 7.2(i) | 240 | N | Y | Classification - Hair Oil. Para Selected by PAC | |||
| 60 | Dabur (I) Ltd. | 7.2(iii) | 197 | Y | Jaipur - I | Y | Classification - medicaments | ||
| 61 | Venkateswara Essence & Chem. | 7.2(iv) | 209 | Y | Bangalore - I | Y(26/4) | Class. - Essence of aerated water | ||
| 62 | Computer Graphics Ltd. | 7.4 | 285 | Y | Chennai - II | Y | Classification - Photographic plates and films | ||
| 63 | Surat SSS Ltd. | 8.1(i) | 51 | N | Surat _ I, Ahmedbad - I | Y | Addl. Duty - Processed fabrics | ||
| 64 | Srichakra Tyres Ltd. | 8.1(ii) | 155 | Y | Madurai | Y | Tyre cord fabrics | ||
| 65 | Mahindra & Mahindra | 8.2(iii)(a) | 317 | Trichy | Y | Exemption - parts of vehicles | |||
| 66 | NOCIL Ltd. | 8.2(iii)(d) | 130 | N | Mumbai - VI | Y | Incorrect grant of exemption on fuel gas | ||
| 67 | Zenith Paper Ltd. | 8.3(i)(b) | 234 | N | Chandigarh - II | Y | Incorrect grant of exemption - paper and paper board | ||
| 68 | Jalpack (I) Ltd. | 8.3(ii)(a) | 242 | N | Meerut - II | Y | Incorrect grant of exemption - Laminated plastic films | ||
| 69 | IOC Ltd. | 9.1(a) | 1 | Y | Calcutta - II | Y | Modvat - Rule 57CC | ||
| 70 | Pfizer Ltd. | 9.1(b) | 137 | N | Mumbai - VI | Y | Modvat - Rule 57CC | ||
| 71 | I.O.B. Ltd. | 9.1(d) | 159 | Y | Calcutta - III | Y | Modvat - Rule 57CC | ||
| 72 | Indian Organic Chemicals Ltd. | 9.6 | 223 | Y | Chennai - I | Y | Modvat - Non payment of duty on waste and scrap. Resp to be fixed. | ||
| 73 | Instrumentation Ltd. | 9.7(a) | 78 | Y | Bangalore - I | Y | Modvat credit on goods written off | ||
| 74 | BHEL | 9.7(a) | 89 | Y | Bangalore - II | Y | -do- | ||
| 75 | Instrumentation Ltd. | 9.7(a) | 162 | Y | Calicut | Y | Grant of credit on raw material not used | ||
| 76 | TISCO | 9.8 | 111 | Y | Jamshedpur | Y | Credit with out valid duty paying documents | ||
| 77 | Alloy Steel Plant | 9.9 | 7 | Bolpur | Y | Grant of credit after six months ATN not issued | |||
| 78 | Meenu Magestic Auto | 9.9 | 16 | Y | Meerut - I | Y | Grant of credit after six months | ||
| 79 | VXL Ltd. (OCM Woollen Mills) | 9.11 | 136 | Chandigarh - II | Y | Incorrect availment of MODAVT | |||
| 80 | IOC Ltd. | 10.2(a) | 25 | N | Patna | Y | Project import, Matter discussed with C & AG in Jan 2001. Their response awaited | ||
| 81 | Siemens Ltd. | 10.2(a) | 108 | N | Calcutta - II | Y | |||
| 82 | Black Diamond Beverages | 10.2(a) | 150 | N | Calcutta - I | Y | |||
| 83 | Crystal Cable Industries Ltd. | 10.2(a) | 152 | N | Calcutta - II | Y | |||
| 84 | Voltas Ltd. | 10.3 | 247 | N | Nagpur | Y | Removal of capital goods without payment of duty | ||
| 85 | Sahakari Kand Udyog Ltd. | 10.5 | 70 | Y | Surat - II | Y | Simultaneous availment of Modvat and depreciation under Indome Tax Act | ||
| 86 | Viswwagwarrya Iron & Steel | 10.5 | 126 | Y | Mangalore | Y | |||
| 87 | HPCL | 11.1(i) | 11 | N | Vishakhapatnam | Y | Section 11-D | ||
| 88 | IOC Ltd. | 11.1(i) | 206 | N | Patna | Y | -do- | ||
| 89 | IOC Ltd. | 11.1(i) | 208 | N | Patan | Y | -do- | ||
| 90 | HPCL | 11.1(i) | 230 | N | Calcutta - I | Y | -do- | ||
| 91 | Commissioner of Chennai - I, Mumbai - I Chandigarh | 11.2 | 290 | Y | Trichy, Mumbai - I Chennai - II, Chandigarh - I | Y | Fictitious revenue collection | ||
| 92 | Vicco Vajaradanti and others | 11.3 | 295 | N | Hyderabad - I, II, & others | Y | Inconsistent approach of Ministry of Finance in classifying certain cosmetics | ||
| 93 | Nibhal Udyog & others | 11.4(i) | 298 | N | Trichy, Bangalore - I, Chandigarh- I, Patna Delhi - II, Calcutta - I, II, Meerut - II, Delhi - I | Y | Higher abatement on MRP System of Valuation -Footwear | ||
| 94 | 11.4(ii) | 298 | Y | MRP - Color Television | |||||
| 95 | 11.4(iii) | 298 | Allahabad | Y | MRP - Perfumed hair oil | ||||
| 96 | 11.5 | 298 | Y | Non fixation of norms of production | |||||
| TOTAL | 51+12 | 81+12 | 33+12 | 16 | 35 | ||||
ANNEXURE D
| S.No. | NAME OF ASSESSEE | A.P. NO. | DAP NO. | ADMITTED/ NOT ADMITTED (Y/N) | COMMI- SSIONER | PENDING WITH C&AG (Y) | PENDING WITH CCE FOR | ISSUE INVOLVED | |
| ADJ (Y) | OTHER (Y) | ||||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
| 1. | 2.4.1 | &n bsp | Y | Review para on assessment of iron and steel manufactu- rers on the basis of capacity of production (18 Paras). Reports being compiled by Director(Audit) | |||||
| 2. | 2.4.2 | Y | |||||||
| 3. | 2.4.3 | Y | |||||||
| 4. | 2.4.4 | Y | |||||||
| 5. | 2.4.5 | Y | |||||||
| 6. | 2.4.6 | Y | |||||||
| 7. | 2.4.7 | Y | |||||||
| 8. | 2.5.1. | & nbsp | Y | ||||||
| 9. | 2.5.2. | Y | |||||||
| 10. | 2.5.3. | Y | |||||||
| 11. | 2.5.4. | Y | |||||||
| 12. | 2.5.5. | Y | |||||||
| 13. | 2.5.6. | Y | |||||||
| 14. | 2.5.7. | Y | |||||||
| 15. | 2.5.8. | Y | |||||||
| 16. | 2.6.(i) | Y | |||||||
| 17. | 2.6.(ii) | Y | |||||||
| 18. | 2.6.(iii) | Y | |||||||
| 19. | M/S. IOC LTD. | 3.1(a) | 130 | N | RAJKOT | Y | Section 11-D | ||
| 20. | M/S. IOC LTD. | 3.1(a) | 214 | N | RAJKOT | Y | Section 11-D | ||
| 21. | HEAD- QUARTERS | 3.2 | 225 | N | VARIOUS | Y | Non revision of duty on sugar. | ||
| 22. | M/S CHAMPION PROCESSORS | 3.3 | 175 | N | Y | Excessive grant of deemed credit. | |||
| 23. | M/S PIONER PROCESSING | 3.3 | 216 | N | BANGALORE I & II | Y | - DO - | ||
| 24. | HEADQUATERS | 3.4 | 198 | N | JPR-II/RAJKOT | Y | Y | Excess Credit on Petroleum | |
| 25. | M/S RUBBER BOARD | 3.5 | 196 | Y | Transfd to Min. Of Comm. | ||||
| 26. | M/S COCHIN REFINERIES LTD. | 4.1(a) | 194 | A | COCHIN | Y | Non adjudication of demands | ||
| 27. | TIRUCHIRA- PALLI DIV. NO. 1 | 4.1(b) | 191 | N | TRICHY | Y | - do - | ||
| 28. | M/S IOC LTD. MATHURA | 4.1(c) | 173 | N | LUCKNOW | Y | - do - | ||
| 29. | RECIVED FROM REVIEW | 4.2(a) | 223 | N | CAL-II, RAIPUR | Y | Demands not raised | ||
| 30. | M/S HINDUSTAN LEVER LTD | 4.2(c) | 164 | N | BANGALORE - III | Y | - do - | ||
| 31. | M/S IOC LTD. | 4.3 | 135 | N | CALCUTTA
- II | Y | Demand raised short | ||
| 32. | M/S BCL SPRINS | 5.1(i) | 222 | PA | MUM-III/BELG/ AUR. | Y (MI II) | Modvat Credit Before installation | ||
| 33. | M/S TATA CUMMINGS | 5.2(i) | 13 | N | JAMSHEDPUR | Y | Modvat Credit Project import. Joint meeting held with Audit in Jan 2001. Their response awaited | ||
| 34. | M/S PHILIP(I) LTD. | 5.2(i) | 29 | N | CALCUTTA-I | Y | |||
| 35. | M/S T.D.T. COPPER LTD. | 5.2(i) | 86 | N | DELHI-III | Y | |||
| 36. | M/S BALMER LAWRIE PVT. | 5.2(i) | 108 | N | CALCUTTA-I | Y | |||
| 37. | M/S PHILIPS(I) LTD. | 5.2(i) | 138 | N | MUMBAI-III, VI, VII | Y | |||
| 38. | M/S OPTEL TELECOMM- UNICATION | 5.2(i) | 150 | N | BHOPAL | Y | |||
| 39. | M/S KILBERN ENGINEERING | 5.2(i) | 176 | N | MUMBAI-II, III, V, VI, PUNE | Y | |||
| 40. | M/S COSMO FILMS LIMITED | 5.2(i) | 179 | N | AURANGABAD | Y | |||
| 41. | M/S HIMACHAL FUTURISTICS | 5.2(i) | 199 | N | CHANDIGARH - I | Y | |||
| 42. | M/S TIDE WATER OIL CO.(I) | 5.2(ii) | 161 | N | CALCUTTA-II | Y | Modvat- oils & greases | ||
| 43. | M/S GRASIM INDUSTRIES LTD. | 5.4 | 139 | A | INDORE-I | Y | Modvat Credit, Rule 57 CC | ||
| 44. | M/S KRISHNA IND. CORPN. | 5.4 | 171 | A | GUNTUR | Y | - do - | ||
| 45. | M/S ELECT. CORPN. OF INDIA | 5.5 | 110 | A | HYDERABAD - III | Y | Credit. Not reversed on raw materials written off | ||
| 46. | M/S BALMER LAWARIES | 5.6 | 118 | N | LUCKNOW | Y | Credit on improper document | ||
| 47. | M/S R.C.F. LTD. | 5.8 | 73 | PA | MUMBAI - II & III | Y | Modvat credit | ||
| 48. | M/S INDIAN LEAD LIMITED | 5.8 | 94 | A | MUMBAI-VI | Y | - do - | ||
| 49. | M/S ANIL SILK MILLS SURAT | 6.2(i) | 169 | Y | Exemption of AE D processed fabrics Tyre cord fabrics | ||||
| 50. | M/S TYRE CORPN. OF IND. LTD. | 62(ii) | 180 | A | CALCUTTA-III | - do - | |||
| 51. | M/S IOC LTD. | 6.3 | 153 | A | CALCUTTA-II | Y | Exemption on interm. goods | ||
| 52. | M/S GVK INDUSTRIES LTD. | 7.1(a) | 42 | A | VISAKHA- PATNAM | Y | Goods manufact- ured at site | ||
| 53. | M/S KIRLOSKAR AAF LTD. | 7.1(b) | 47 | N | BANGALORE | Y | |||
| 54. | M/S NTPC | 7.2(i) | 201 | N | RAIPUR | Duty not levied - Coal ash | |||
| 55. | M/S SPONGE IRON INDIA LTD. | 7.2(i) | 205 | PA | HYDERABAD-III & I | - do - | |||
| 56. | M/S ORISSA IND LTD. | 7.4 | 25 | N | BHUBA- NESWAR-II | Non levy of duty - others | |||
| 58. | M/S CAMILIN LTD. | 7.4 | 107 | NA | MUMBAI-IV | Y | - do - | ||
| 59. | M/S SRIPATHI PHARMA- CEUTICALS LTD. | 8.1(b) | 70 | N | HYDERABAD-I & III GUNTUR | Y | Valuation - price fixed by Government. Jt. meeting held on 24.4.2001. Response awaited. | ||
| 60. | M/S TELCO LTD. | 8.2(i) | 32 | A | JAMASHDPUR | Y | Valuation - pre delivery Inspt. Ch. | ||
| 61. | M/S OWENS BROCKWAY (I) LTD. | 8.2(ii) | 184 | N | Y | Valuation - Cost of packing. Opinion of MOL received on 26/4/2001 | |||
| 62. | M/S HINDUSTAN DEVELOPMENT CORPN. | 8.3(d) | 156 | A | CALCUTTA-I | Y | Valuation - goods cleared to sister units. | ||
| 63. | M/S RIKHI INDUSTRIES LTD. | 8.4 | 207 | N | HYDERABAD-III | Y (PAC) | Valuation - brand name owner | ||
| 64. | M/S ESPI IND. & CHEMICALS | 8.4 | 220 | N | HYDERABAD-III | Y (PAC) | - do - | ||
| 65. | M/S DABUT (INDIA) LTD. | 8.8 | 83 | PA | MEERUT-I | Y | Valuation - others cases | ||
| 66. | M/S AXILES INDIA LTD. | 8.8 | 89 | A | CHENNAI-II | Y | - do - | ||
| 67. | M/S NIDHI POLYSTER LTD. | 8.8 | 154 | N | MUMBAI-III | Y | - do - | ||
| 68. | M/S SUPREME PAPER MILLS | 8.8 | 178 | A | CALCUTTA-III | Y | - do - | ||
| 69. | M/S UTCAL AUTOMOBILES | 9.1(i) | 2 | N | JAMSHEDPUR | Y | Classification - Motor Vehicle bodies | ||
| 70. | M/S NEEWLINE ENTERPRISES LTD. | 9.1(i) | 18 | N | SURAT-II | Y | - do - | ||
| 71. | M/S BUS BODY BUILDERS WORKS | 9.1(i) | 43 | N | HYDERABAD-I | Y | - do - | ||
| 72. | M/S RUBY COACH BUILDERS | 9.1(i) | 68 | N | AHMEDABAD-I | Y | - do - | ||
| 73. | M/S MOTOR & GENERAL SALES LTD. | 9.1(i) | 87 | N | LUCKNOW | Y | - do - | ||
| 74. | M/S TATA HOLSET LTD. | 9.1(ii) | 202 | N | INDORE | Y | Classifi- cation - Turbo charger | ||
| 75. | M/S MANEESH PHARMACEUTI- CALS PVT. LTD. | 9.4 | 159 | A | MUMBAI-II | Y | Classifi- cation - Vitamins | ||
| 76. | M/S B.P.C.L. | 10.1 | 185 | A | DELHI-I | Y | - Incorrect
rebate - ATF | ||
| 77. | M/S IOC LIMITED (SAHAR) | 10.1 | 200 | N | MUMBAI-IV | Y | - do - | ||
| 78. | M/S VISHNU & CO. NEW DELHI | 11.2(a) | 209 | N | DELHI - I | Y | Higher abatement under MRP based assessment | ||
| 79. | M/S COLGATE PALMOLIVE | 11.2(b) | 28 | N | AUR/MU-I & IV | Y | - do - | ||
| 80. | LAKME LTD. | 11.2(b) | 103 | N | MUMBAI-II | Y | - do - | ||
| 81. | M/S BOUSH & LOMB (I) LTD. | 11.2(b) | 208 | N | JAIPUR-I | Y | - do - | ||
| 82. | M/S SIMILA CHEMICALS (P) | 11.2(b) | 210 | N | DELHI-I | Y | - do - | ||
| 83. | M/S H.R. JOHNSON (I) LTD. | 11.2(c) | 97 | N | MUMBAI-VI/VII | Y | - do - | ||
| 84. | 12.5.1 | Y(11/14) | REVIEW PARA ON SERVICE TAX (20 PARAS) | ||||||
| 85. | 12.5.2. | Y | |||||||
| 86. | 12.5.3. | Y | |||||||
| 87. | 12.6.1. | Y | |||||||
| 88. | 12.7.1. | Y | |||||||
| 89. | 12.7.2. | Y | |||||||
| 90. | 12.7.3. | Y | |||||||
| 91. | 12.7.4. | Y | |||||||
| 92. | 12.7.5. | Y | |||||||
| 93. | 12.8.1. | Y | |||||||
| 94. | 12.8.2. | Y | |||||||
| 95. | 12.8.3. | Y | |||||||
| 96. | 12.8.4. | Y | |||||||
| 97. | 12.8.5. | Y | |||||||
| 98. | 12.8.6. | Y | |||||||
| 99. | 12.9. | Y | |||||||
| 100. | 12.10(i) | Y | |||||||
| 101. | 12.10(ii) | Y | |||||||
| 102. | 12.10(iii) | Y | |||||||
| TOTAL | 38+38 | 64+38 | 30+20 | 20 | 14+18 | ||||
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