Karnataka High Court
Bharat Petroleum Corporation Ltd vs The Additional Commissioner Of ... on 9 September, 2011
Bench: N.Kumar, Ravi Malimath
152% YHE %°§ZS%'% CGGR? {BF K§3.RN,+§Tfl.Ké1 RE" 8Af'~§€§:ALGRE __ §&TE§z%g$?HE§?"9a%<}:$§?T5m5ER2Q::fCf % ?RESEN?
mg HGNELE MRg;1u§?:c.m:;--§&::,::»':--§R'_,"'" . mass I I V ?fiE%fi§WBLEE4RJUSTK§?§£V§%§Lfi§§T§§"*'5 ST&$fil§§fi:2QS§fl§KV$T gfirwafiw: " ' ' H '.
awam" PE"§"RQLE%J§"«"i' f:©R;£%:3'f@;1;:T:::,ms L,I §i!E_E'?"E':3 , A "Bu §>;rz.m< mI:'a.tI":f~'s*',.'~«.?T'* R:;'.)C:R, " ' f'\éG.i"?, M.G.R0;a§:f ._ B£a§'»§GfixLGRE .~a'5§:3'*--€:2Ss;'.'l.._ > ..fi~PPEL,%,fi«§JT s:g§~;'"$93..:%;,P=iii;§m:s§i<{,""£R(e:".i§'::§x£§E:,_ $09. M,/§ :~<1:€=1<; & ::>;:,"m.:@G*E§ .&=_%:.%xs.:>::;c?;:§:~';;a% . _' fi.ND:
?%éE xii?LE-IT?GF\§§:_..,C€;='§'?%'§'«'§I§?'3E<§NER C2?-*' , 50:»: E'-=::4§2§*<C:;=-mu ""s"é><E:";},.. :€::r_E»~:; E;r'7!3£ N E3'? iii ""§7%'*i E Pi? G E ;é<;'% RV?@{L§aYé% §*=(»:'-'%fL;i'-E};:5»;§% é1:§;;f;V[;>";--. _ 'é.'f'§_:a'§esV::;:~s';J. r\.;';zs,.§¢'5s::§;,..T_ ' a;a.:::<";z:;;;cé':>2;;i'*_~«. .HRE§?$§"s§DE§'~3T $%**x V _ gay ;<:._:=%:',£s»=é":a:;w<3§: gassgéqvnz, asap} "§'.hE$ 33% féiaé made? gasiiam %{1} a'? "ma KVA fiat
-_a§.a§§é':3é §?"§€ Qeazsgésm; Srfiar éated §}3.§}',ZGQ§ 3333336 érr ..__"'%é@,;§;§2£--1;'8C§~:;$§»'ER»::S;{';§-:%, "§;i6?§,_£§§»::S $5: éha fiée ,_ '»::vf----f*:& %£:§::§§* §€3%"§'E§"?3§S§§$§E€'3Ef" G? Cammagfaéaé ?§x93, 2€:z::§~:§ Bangaéare, ravéséng am getiing agifle {ha agpeaé arderg and :e$.m:~i:2§ the mderg cf auéit aisihgréty gagged mfg 3§{::.} éated 1§k§&,2SCI8 rfw § 6% daéeé 1§,Q"?.2C:O8 anci aétardéngiy Cancfizgdérrg the revésim gmceedirzgs, Thég STA Caming an far ééearmg théa éayfi, éeiéasered ¥:E*&e fc»§Eowi§'2g:~ EE}D{3f'*'!EE\§T This; aggeai ES by the assegseé2§E:'5'f%§n.gér2;§ <;:r£fer ~; gassefi :33: the Aéditésaai Ca;r":**::"':":é§ :=;iQs*a':3_§ at' '§fi";émme%:fé'a.é '* "¥"a><e3 Zane E Baagaéam Wm "hEé?§+»§a§.s:?.df't.%:é; %Vié*E--.: ;§7L;'§%é:e§ G%'C§E!' érzvekéng big :*§vésV%:§:§;aE m;V:;s~;éie'§"'V_:i.:nVié"s3f §e{f':§'{3':": Vééili} 3?"
the Karnataka Vaiue A£§1:fii ::_:§ {far 3319;":
h@§'°€§f3afiéF :*€'f;e:'«%*A~:-;:fi~.t:;i aS ;§§3¢,%4A;..V,?';xi?)' ééfiting $3369 'aha érfle: ;fi:3g§g{§ 7i;?; ':§é%3_j:::24EMV%%*'a:.__ifar_nmEs§§a::er :3? afésmsxweméaé "Fazxias {;i':§§;é.;ei:e%$}{ A' ' "§'%:e é?§.gi3S§%,":e %$ 3 regigteraé deaier unéar $238 %;<'a:':iT ursfier the Caniiraé §aie$ fax 53:33, E§§§, H: 9:: §"§§u§§&$j'$éTi:i§r améertakéng engagefi Er: reféfiémg gmée '§' ' ::3§§ a;2§?..§*?ma:*E<a:Eng zzafimgg gaiggigam gméucig in mfiia, ~":Ef'§":§§%'§rL"4:<?:f*sa:°%<&t 5;%2a$e ég gggmxématgésg 26%. 1:": ?<=E§§'°E"§§?,&§<E'§, sgeraisssz ésgaig 5: %«'§a1;";§a%s§e, $>?:*:3:*:2>:az:§ érzé Scgiur, Their §perai:%<>:":s mngéstg Q? aracurameat Q? xsarimss petrsfieum grséucts fmm autséda Karnataka by :g;:V,a ';»*_ é.:>f mporig am interstatse QUE'CE'3aS€S and fF"rz3_j¥;i_'."iH""'§"'?'f'§"§3-h_f'%"35-'V___V.'_ Kaynaiaka by way <3? Eocai pureghaaggx §i"Qd{§C%i§ §G gmmreé are fiiaaraaeaj b-12,5 y«;;a:,=fi?;sf'2t,a'§e.' 5:1:Ca'iVé:'y.___::s~:%; A' in the marge Q? éntarstate traéé -:3; {:ar%:.;i_:"é,?e;*r£a fig §@_§§r2é% extent by way sf gtegk %ramsferfi§c:.w"V§§3_ Qa;~&"fiégvfitstvfiagateé Quifiiéfi Karnataka. Q::fe;:--._§i'~ Vésradazcts ééait by the agsesssee in is Léqueféefi fiatrgieazrr: @335 ?::%*¢e iecafiéy E3; the aggeggee :5 §::§'g~§vE'g":"§~::;iA'."'?V%f:§j:'%EH;3j'§;§';'.b.' %§3Vv'the Qaafitéty 9? Lfié grsaurefi, by :?1§é:;:2ss:=;§%;§e:;2$. %;aV__ wag; sf émgerts ané §§§E8?S§3f€ §a:rchaseé'.§z.s%: i§§gE§<1 §3; 'GE;-i"_<i>.f 'she W6 53 §E"GC%.%i"Efi, éarge guantéiy af ég; é:>-¥_§9i.Q§ca.§"§?; wii:hEr*s fine Siam 5% §<ama$:aE<§ _5nd s._§ §%r':ai§ §ns'§§::é§Eca::Vé: msiéan £5; geié $52 the sszgyga af §fé%;e:"§'5§?:a%;"e§ '5;:"fé£"3,e S? ::§:*:";m§§r:$ $5" aiafikg iffiflfiféfffid 'm {be ';:sg'€§_§::;é"§4,_§a,%:"s':..T_§"g§$%:g éacazefi autsédfi Karnataka, ZEFCE is gazrfihafiéé €;9g,%Lj--ji:?§?:éass&$S€e isigaééy §:"@m €:%'2& swig; §§":& SG§i§"C§
-3%,; éééfziiagsfién ?%3§§'i'§§€i.E§'§"§ Cerpmatéagz Liméteé ={H9:iZL}_, zazm ég §§'%§ m&%'§<@%'éng agézeé 5%?' iaianggigre 5 .
Pgefirzery am' fietrethemécafig Limited {§'vERé>L)_, Mangaierei §";'9m wt: 9? the Egmi g:.::"cE~:as;eg sf LE2'; frsm %%9CL, g éngégnéficant ggasriéarz in terms 3? Qiiafitiiy and vaEa§é"':':,;.f§%.:_f%:%;1§»<;_.v tran§§"e:"red by {he aggessee ta itg aw": d;ev;30iS..,a*u:tsé_fie Karnataka, §z:£:h gmck tzazzgfarg 'sf'€é.§'€ G:j<:'a.$éiQ.naV%"a_r°sgi Tf érreguéar, "me" awamgement §n.9re:$p&<:ii9%"$t§::3;"%:§a,%;$§e:*:';as?"
WE gurcbaaafi fmm HPCL E3 flisV V§;ia;§¢%%_eV'd é'2-- 'itransfer bagig ':5: the a$ssesse@'s :e%._;:%i§$E»§e_: KaV%'éaV;:aka an the vary game dayas th§_::7*:;é==e;:t_erf--..r:sz.* .,:%;VjE'~;:§ T§"':§§3 fact $5 arisen: fmm maintaiswé by the agsesseei§g;'='ii_/égfiéx § ;§'$x;'3asa€ Q? ififi gaurceg fram Hfiaéi. we Eifikfigké 9;? the tax §:"w§%r:&s ésggségé by'H%:?':Ti;"'-s.:§%%%:§'%' that sf 2% §*r.:sa:%< iransfer rzeiag fisgzseé 5b3;._:r%'é" §$S§SS@€' £a.;@:3 in ragzgsect at' :PG g :~s:;.r:;ué*:=*-é $15' émgarig arm Erztersiaie msrahageg fram §:=:5<é.{§3TAr<;§f:'<r}é:§§«:&; the agseggae has maéniaineé gegargte azmamig,__ a's*'::é§?'th§ agsasgee $5; in a gagéiém :§ agiafiéégéz %E%2%.;<a;§e $2..-§"eEa:§s:*s tat; Em giask irangfgrg mwe fmm Gut gf .2:::2:i'f%:»-..§§<::§;;:*@~;rr:<e§":t§. "SE28 aggeggag géaémafi gags? flax f'::' U ' "V€§.&--:i€,:<::%§n 9? §.g.srf§§!3?§?;"~ snéy L9,, §?§::; fifid ?'53*€"é"e§aZ§Z§é M 5 ....
7§s,Z€j},81.3,:-'~ L2,, 4% Emmi {ax raiaiabie 4:3 gteck trangfarg fmm ms': of the E@a::aE- gurcmge sf LPS fmm HPCL is the ravamses The Befiutgz Csmmissisne? Q? CG¥§"'£%'§"%E?'Ci§§ Taxeg ifiauéét-31}; Bangaiore égsueé Ewa mticeg fiaieé 14gG_f:3... ;_f'=iT$GS_ am $2;,.G5.,l?;Q®8 uncier geam 39 {2} Q!' the assesgmergt yewa E35-Sé» and _,2§Q6~@'_.?'"":*":2.é§ie'i:{%v:éVEy_ grczgeséng imteraiéa ta regtréat imam: Vtiaé;a'<':*;éj§3ri*aé~@,»*::s'£>=:{§:..é_::hy_ was reéatabée E3 siesck t§'a{2$f@?séV_<3--s.;.t 3f"iL~.P€:é @u:*e:f§*é52ié§;~:3§V HPCL ag Qffividfié mée: Sect%§_;{"'-1::;&§§}» ' «Tifsé avizgessee regééeti ta the a§sveV':*%.g.§AiE_ce§;. the Seguty Cerrsméssianer 0%' €:'::}zz3mg:+e.i'a§. j?ax----9s;.L»_§'a'§sé§§1,35 army' flateé i§§_.O6.2{3%88_ _ rejégr:.;§;§_%*ig:A _£_§a%::: ef the aggesseeg Sm§seque%éi:.§_*g* _, fa? t.h e' :§aj:°$4é"*.:":4§rs"'e'ér:% years 2§§E»«§6 aséé 283$» 31?, i*';a;'r'e§.*t§f§@§'-.i;'%'éé mé§?:a%<%,, which were aggzarent an 'aha :9é;:«:°:;:*§ afié a§s~:§seé 3 ézmééfieé aréer under §a£t§c2r: fig <35:
;$%};a_;%"réeveé ms thé aaéfi Gréera, the asgessee _§r&fe':=_;'ed,_ '§:f2:'a9§eaE %efGr'e fie Esészi CG;¥"'§"§E'T'?§S§EGE"§§%." 3% £'e;~.:"z"j;sfne§"§%----a§% "§"a:«:as. fimréng am C{§L§E'§§ 0? Em a$;::&a§5. ihg .3:~:.$1e»::$ée= §¥"€rfi§§C%fi the £§§§€S 3% §{,%i§E"<f§":§§§ Eééég sné §%§:§< "V2.53-gésgfasw" fizgmag b@%:3:"z§ "c%'2e Eaéné Qsmmésgémer §§"é€}'::€.«'§?E§ am s{%e~i:e~»e::me smrreéatian mi: egniy éeiweem me gmcizage af Efiifi fmm %é?Ci is that 9? aiaik transfer :3? very §a:":":e§{;1;:é>::fi.$ ta itg awn depeiig cfmtséde {he State but ai§:3_;'_'i:%>£3..'_*v--:«=§§::§_.V:"2H éocaéiy After examinmg am recegfgégg as-*'--s.r.:d§:je.f"'~?ia«€:§a:i ' 2?(§§.2GQ8 came ':5 Ea gagesgfi gévégzg ?§'%&t'E és @fie-*:9~ane <:§rre%a':i<,:':*iv.E:f@':sazé='.3_:'%" %AheT.'§;::"::'g=:%2;Va3a_:'; {RF 3&3 frsm §\2%;'g,%~%%ndz;star; ;i¢>etr€3Ee:.;;9€':«.§:€,:riV90:'a7t%xi*zzf"s[ é;tfi{,;g is tha'{ $2' the Staci: transfer @fFJé.E";_AS;§m:;;:~ .§Q--Q'é..é"'@ut5éée the Siate arsé E?'§E?'€f§E'$, heieri fiéfii :%"~%:<§ _aj§::se'é's %+:i&"%é'._éE:§:§i.:§";'§"e fie iiaim the benefit sf §:f*:§VV'!'Q:,%§::'a':""iregistereé éeaieir §ur::§"saSe :§_p§f; §:jhV§§$e gisck transfers in :"s£c$r§a%§£€__ ééf fiectian :§.{a){5} read with $@CEi'§}'€i"i 1*<'5; further haéé iiéai the Efiesvty C€3n*z§:j:§§5'géLz3:2€;' ':fi£?:;_SVVFV"e'F:3§; jugtifieé in aggégréng the gfeviaéams gf a:: §"':..ij1e fig: zweasfi zagitb Ram 132% $1? the Kfiififi' Ruiggf ?:£?:¥I§'§a:*:x;§';<§gé%%v:;'i§fig aha inmt tax is/"mi? aw acgeréingfiy, %h§""---ag.;,%éa%:"' wag §a:"§§\; aiigzaieé, The §:jé%:%%ma§ ._{;a;';€?'§_§'":'::g§%<;3r:$2* gf C§i":"2E'E"i%%"€§§E Taxég énvakéag his game? _' :s::'§'f:_::z'§ec§%ez2 §4{_:f;: :3? im £3: §E'{'2$%E§§§ 33:3 rfizzégs ihé czréar
-';;:aal§§§§? iééé Efiééfii Cfifiémififiififéfif an 3% gyaggné ifiaé '%§'%€ game £3 emtmeeus ané Qregudécéai to the énierefl of the revenug am a mime was issued :9 the §SE3ESSé€, '\e'\.%§};£';»E"_ié'E;-"_§ the aggegaw aggeamd befare him and §;:>§§:>§§Q;' €:':'sé.,'_~3:.gi§;V'3a:_.vii actésgz' fiawever, he pmceeéefi is paaa as2_--~;3--:"dé:i S--%t:%.:2g agéfia the sréfir £3? the Emmi €:0fY1§E'§iS;:'£~A_v§Q€1§3-S',§§'fifi-- £".%3S§E?§'€i'i'=..'§§""§$:_.' aréey gasgeé by ma Grigénai ATut.§:@r§t¥;;.v_ 53mg, we agsessea ig bafore théa 4é:va§.é:'t:
38 Tina éeamed " E37»§é!§j§';;'§4V'a.:§'p£§aré::§ for the aggesgee :9n$e{:.C*«ré§§ én recaré; it 55 dear {hat tE'1€4:"Va%'%%g::VeiAis;-5sé:;?:E>"s;:3;:3_T:"m§:":§t§§,é_:::e_r§ seg3ar&':e beaks ax?
a<:<:aur'eis ; """ 0:": $€Q€k transfer 53 £::;::€erne €§,A 'iéifié §1'eL§E'{Z§'3§S€ biéég gem atmk tranafas" ;*§'";ém:3s;:,;,v at-sf: A2}.Vr'é«...-Qreduced ghewérzg me {Q 3% "~C §%"f€Efi;:§§€:§f}:A: fig? §?§§'§:"v§}.:é'~'*...i':*J€€§"§ $338 LESS gasychage fmm éifiiii.
V'-aéxré'%;i%2eAr:2.af:és1 $f:e€E< E:*a:3$§e:" :3 £13 G%?'<J§'§ séegstg szmézgide the §%:{§7te"'b:;€ a'§--?3§ gaifi Eaagiigz arm iherefsre, Seciim E? §'i€'3§§; zfirihyguée :31 are 5:52? a2:t;"a::ie§: is: fast; aérmia? afiatezi 5;:_"=ii}n,Vi§5§;.-.2;§@é égguefi by fizz: CG?'2"EE'¥"1%SSi§§"é§§" sf Ci}i'¥'£:f'§'E&¥'£Ea§ '~«___"'"€"a§»;:e§ §§§a;"%3; agpiéag ta ééza §§a:?:$ fii? Ema £539 3% {fig 5 accaémta, afier Setting agicée me cvrdér £2? étha Adiditianai Cgmmiggéenerf the matter may ha ramandefi bask :VQ5['..: %fig' Eaggeéiate Cgmméggémer er ihé Grégmaé .i»§:2:h§r%t3{j'?'§%f§~:<.é;:é%"g_ mnsééeratien in aamrdance w%%:h Eaw.
S' fiam the mate:*EaEVm': fags':-'.3; ii: E'$., £E~«2a:f whéie Sepasiy iémméssiener %$'§z§é3:i» :"%€} té€.T_€S-._§E7§3§=:§vV§V¥'fi'g E0 apgiy §€€t§O§": 1?? er? the $352, the""a§§VLsa§=3§:e s:i%:'é";*2--e%:.-g§rgdu{:e ail the reiavani decumefiés' E3 in me gmméfie Q? thg €~7$_§{ i.§@éii%é'"£"fié_ff%«fS;.45t?i%;'..Sa€d3»:':;§'d8r' came :3 %& E38sSS€é by However, in aa aagseai, V'i:§*i'Te3'-T.;a:::;;sea:§§:ie"e '--E11'3-é firesiuiceé a%% me raievant §9cume:'é':$," .§;%ia_:' §:.;é'~i.:jéVgi» the gaéfi dacumenig, ihis Es whai figs fifiigcgéiatgi§%_ui'é:$:«§$¥; hag Ezeéd as feimxsags:
A ..%f'CénAA;"9'£2:-fsssaé :22? She ::'{};f;'iE';§ of gurchaga ._:.:e..%§_iis:,, ';::§S~:*§< iramsfer memag, 525:5 charggs paéd %.§f§"4i*%'3}%:s;}%;f§':;:€:'e§'§, £55,, grsdmcecf by 32525 aggefiané fog gairzifsgsaafi £95.29 fmm i'~*?;'S.?§§}*"§§éi§i§f¥ §3é::;*:"§fe:;:?'2 §5,>:'§ar5€:srs izfai, 3:23' ééareafigr AA g§£%€$< €;'a:3§fe:"rea? G£§€"S§§5 €59 Siam .55 ;$ rssézége' éiégé zifise fifififiiffifif a=f€@: §i§f£5'?§§§f?§ §.P§ frarss ?$;'§,§~€§:2e*':;$§a:? ?§€:'Q§§:"'§,§;'?"? €':§:;§<,2:*§:§::;z .....§_§....
z;:«d,,, wsfiéf": £5 {.'!'3f'?S§',?3s"'i'€§ is": 5 Tafiéier the Sfiffifi has éssem afveréea' is auigéfie {rim SE"§f§ affser thaw by way sf sasfie W:"E§€Zf? is" evéaferzt fmm "?'a;":§<'&§"' rsasmfier menéimefi is'? tfm ;;2:;r<:f3ase§§'_:§S§§' 'T ' raised by f'~%z'3,%%§na!:;s€an saetrofigum €¢'a:%;}:3:ff$~--:"§Vs';*:_T.:'~ £132, 3:35' 8339 we Tgrziser nasrxzéééfk;"3e:r"é--iii9;:;£§"f:_2 we Sack Transfar ;%?ae;??s'§,_,4rai::?S5@f§ fiflfififiaffi' fa" :2'E:§,23t<:f?§:?g}TV_z':?¢ §a:cd.%' :°:;:£'s?£§:;é:'_:?7§ 3 Sfate ay way 32' staak tfagésferx '"§T"§f:é-,:jer}':7;::»' fiefween mxrczfiasé' cf L§S"" :'%§:§;?":x "!%%§/'§, f-£?%3c;':1;§.:ér2 Peéraieum CQrpsf§é'é§ m': "~;:*;?§?, ,;. . :r;'S$§a§ci2 of ma same by Lva;g.VV::25$:€0:V:i§ :,i"rg§f3§fé?iV---5:§' aimasf 0% ar2a€''é§:'§3. 7sa;*%;.e. :: f?é:rfé'§?§é:":§2{::f§,;' far haaxirzg érar2s;;=§1r£"§5c:f.~_:é}5§§é' Eh-3 ?°ani:e:'§_, t:f:éV""'a?g:§Q'}i;~3ii§5%éf£'"--53$'-.f5£<§§~~~re%urns wafer fire Se3rv';€& 7?"§3%i' ";»'7%f§.",,5E'.¥j'%';3;5iTi'§'3"?§' hire €??f§§"g€:'-2 §§§Q' ta €539 =:5;i3ns§5cr€e;=§fs s7':*:§"':s%érvi5e fe3>< yam? fherem, A.-F. gsegfigr_ :3fi .*--w}?'££i7"'" 55 sasfiméésed far recam' §;;}f";:r§_se, 'A%%*:%_:?f:«';;&r:;sa! 3:' {bags deaumeséég, E5 is ~_C.5§¥ici:;f Ehaé 5&3 540$ gurafiaseaf fmm fieésdesjm Camgrazfas? gist, aégésééfiés 5&5; §f;"€3£"§< €ra;?s§er?§g? gm' éfwrefgre " .§§?z3 fiérmgégm $3' fhé §§S§$§'%£5€!'§f éfigf §f§"§@§'$ is §%?'fér~;'§?§x§;:§ fif fzxafiy gfiagmfzggea' 59$ fmm fv?,!§.§€§§?§';§§§a:? §a§;°;"$fe:;:?§ éi"a¥:'§§;*a£"§'s3;"§ £55". wgih éém §£gs*tf:§§§;§ gf 59$ mafia frsm £:;::"§£s% E x,./ "D000 11 M me Csaxnmr fififi satséfie 2:776 Sfafe gag' éheraaffer séagk iramsferrea' is fsuna' :3 Se :':'2carre::*:: Since fibers is :'}2'?€*~i"z:E~Q:"?€ aarwfaééan éfieiwega 3:53 fiUf'C??§S€' 0;' L95 frat???
iv?/.e*.é~£ina'z,:s£an Peimisagm Carp3;'a{':'ar: 51:5,, ihaé af the S£'£}Cf< frangfw cf very game o<::€3;'a"e 55% Stem the apgeifani £5 eiégiiafg '% Cfafm the benefif G2' irrgfiui rar><¢::;'i:E*::.?".if;iar:'_4 §f:gé5 'iz..:?%.":;:é!V' regigierea' déaier ;3::;r§f?'§§@;:"T.. {}f._ carressgmding $0 z"i7c::$a;__ s{"aCi<_ '§ransf;€'§--*g.V:;'n gccsrdamce witf? we §':'=Q:%t.é'5ian§ *-e::f:§§:9cfE.§>r§ g 1 (a){§) read W533: ,sem;m 2" .::é':"~..§ji2§ ;<"w.;zi £52, x><><,>< V H """ Lézfifer 'f:'?5 a:};*:j":';:2?5:"}:é%%3'€e5§, E fzafei' @732' we F€€«2s§mé:2e::%=;*k§£=':':' --uééggiifiefi §;2pi;xi::g me mgxgsgoag 52' s4§m;%:%: 3? She ;<:»/15%?' gag, 35393 $336 a%:%§"ff2 Rake :~3:""gf am KWE? Rgxfes, gagg °';3:'z_:§: z'$5z"rig§Efig--~-§§?%e mpaxé Sax gjredii" acaarfiiagfy. __'?"i3V;2='«z5%a3$1;i;:§{2:9>'enf 5:»: direcéeaf 55 affaw am benefif ;:§§'~:?2";:%V;:;i crsefifif 5:"; f'8:§gf3&£"€ 5;' fagaf résgégéarga' a'a3¢é§e§*'j'5::';:rc?:§se5; <3? EEG fmm 5'-:?fg,%£:"n:fs.:5é§r; §?@i":§§§§§::.sr?? €::G§'§{}f§€i§3f? ziéai, ;«@=*:"'§;'{:§? 5:': :1:;"s3 Ems " *-._§§ ei:"2 555%: irsrégfsrrga' aagigide 332$ 3553? :2'?
-=3s:::"§s"'§§;?:'€ am'??? :55 ;:xz'«::2wx§§:'az3s as' §€€€§§_:"§ E. mlgw .Z,Z{'5:){5) 0f {he !<'V,.é7" £53, 35383 mad with .'§@£€:'a:)z*; :4 62*' the i<;'i.x',%7f",&;:*2', .2883. V "
5: "§"%:e:'efs§e, it E3 cieazz, E? E5 5:': the V' cagées sf the gmrahage biiigf t?'&§"§§§®§"E.@E'«Sf takéng mtg z:en§éderafé':;;*:7..';t'%i'feV ':@a5:**2§;g::A5;:~1',V maniéaneé in im giack tran§f§fiVL:'L'm_§m§.§,.__t%":2:: i';§2"E%.é§""'w§§ia:E'; trafispczrteé the geeés :43'. *{§*;eAV.Ve:i=--s:£::1'1:_:s,,: E;f :?:.¥eA"a§-mgvéee and :.svi'a§*m:;i améoading, En '€hé'§3f;,«3--;{-- gaafig got f§"3E'"iS§30¥'§€§ by.v:»¢$~;:.__af Q2-vs': depaig éscaizeé g§%'§3_§§_E¥§§»;..§'H§;tE2@rét3f haw ihai there §S_.':,"=§r:1"'V'T':?.""'VEAi§§}":V"'i':':§'¥:;t3_i;:': ::{:r.%:%e§EA%tAi€$rv;.:::.b.eVfi;*seen Em §:)E.3¥""{IE":&Sé'-E af LPG f:*@::*;§ H.';i"3*€ETv; %i'é';?.':'§§§E*i»b'Q"§.T§;§E':s1:*':'~:%t@£E< trazégfer 9? very game gefiflg @:_f{$E;d {+:a %:'%':'& :%"§§;&;f§é";-..}':%'Eéerefc2r@, ii hem that iirga asgeggeas Ea &§§gé_b%5:»:':s €:§a§§*n Esezzefii <3? §:":§:.:': tax areflféi an ' "::.%f3e §'§..5&§2,§*%§§"SAt€£'"8§'§E§'$'§é£' §:;§'Ch*a$@3 0;? EPG C§rre§p§:':§%rag Km %";%'é§'s;ej 'Vf.,"*'-§§:%'."x%"<::""T%"§;";%"§"2S7ffiE"S in acagrfiaasa with the §ré3a;%§%a§':§ as? . "§"%":eg*é%"'<2;°*é-
§i}?§_"E§3r' '5 agzzagfiéan :3? faci avézéah Em :*€€s::sr'§efi afier geéng $e{:%:%¢;":2' §;':§.--$j':¢;;-:}a:'s3,'; zeaa with Séziéan :3; 5% 52% gas, fié fénéésgg :'*ec§r5f&d $3.1 Ehé fiagpefiate giuiémrééy 3 1:;
£1/-=/"
_. 13, M ihmzggh {Em recmdg greéuced éefere him' Thmsgh the Reazigéanai Autémréty hag the jurisdigzion ta éniarfem with sash orders if they are :6 be grefisééséai 'as 'she interegi' 3? Em revezme but bafzsre exercigéng cf thai p@ws~;':;. 'tE'#'e?_ ingreéients merzéierzaé m the §€Cfi§Q%"§ are ':3 be s_:;:'iiis%fééé:§;'Lj"' ~ fiara 4; avg g@'{ %h& magma fer [email protected]§;€e;"*?"i7a::i%'€ §:é:s'L-,_V verifiefi €if§€3?€f'?€€%'S' sf §GC$:' purcbaség' 0f z:;«:3is< baifi _§;;">iG» ¢;e--:":,é§?[.A 330553: iransfer af gush W6' @z;'§ s';r"::{§ t;'?ie*- sgfafie T';3v:9:§;?._jz";'<2u«:::r§:':r;x Sesésbn :££{a){5,> seas' wégh §eC€fVQ_:2fl£.4{ E"ze'_v8é;»*:'Q:"§,z'}g.{*;:_,~'A':,/wVA_Ef-;'& has mt' recrarfiea' inaifi/iduaf"'--£;29a:':;é;3<:;';§§:3§"-- ;f;':fZ<§;?_g wiéh ;'§§€}{3§< iransfersjsnfer §u:chgsesf;'r%;;3éf§:fé":':§;zr:$£fl::* .§}?'é'$i3ée# In Effie £g;2£~:*§§ @}*:f:;?'e;f 3sé7a*'v-?f?€_.?*é_~3% a:<e"%:.:;§ fivifienaég 5;'; §:«i%@ aggpegf remrcfg §{s:s;g"" % 1f°..§E4'2e3{"§%éi;:i_§:E'Q;'%a§ Authsréty has Eéékéfi énm téée very sa§:':.e":"§;z:v:;;"@§ I~*;§'3;%r;t§'2 aza iaakad mita by the .._;%pp%£..E«s;i{§:é ;s:::,;::sx:~;:3;é;*;,<&,a5_%;:_3:::f¢%§a he ha$ aecmaeé 3 fénfiéng am i§*é'e§i e"%§ {§s'*;§j>i§+$ne csrraéatéan beiweén the §u?:§2as& égjafi'_g*:{::<i.§§-..:é":§é'2::f§:" $5 ihe vaaig gems §%s::%$ Qiéifiéfifi {sing §':5§'ae;"*i§'*§§%2 --%g%%7':a:@::§§ mi: §'"§3'2§$ énisrférafi sass??? aha aaéd V .erfi§r'."'§a§--ééd" ;mr' me i5i9=~;%§§en§E authsréiy, 'fha éagmaéiaie "4"-._§%':%;%*:%:::é%;€g-.e<:;'§3%:ae§:?;s'é:a%§3: giatgg §§"E§'{ §'";% flag §::s€;$<e§§ §%'"%§{% E??? § ' M 34 .5.
games, 9*? pm-chaga :%%E§g, stegk irangfer memgs; hire ::harg€S am then; §'€€GE"5§ 3 findérsga if it was the §'E3€:}{§§?"€§E'§€f'%§;". cf Eaw that in $35 ardar $29 hag m recgré éraatfisazéézgaf transafitfm":
in gzgmjart 5;? mg canclugim am if he mg mt pmbabéy agaérs wa mum mt Esavg énizerfereé wétffz' ' gagged by the :'~'~'£.evis§®na% :ikut%:eréty'..;»~~K?&!§f:€n.'_€§9§é"fi;::§é§E§3:;e Auimréty C§§"é5i§§§';;' axaminaé the;"=$Q:%i_Ls§'%é@;€t5<;_ "
befere him, after verifécaiéart <3t .%;:§ff':"a=9:.V_es":t'§"§"£§' a caiegémcai finding that,iharaV§g.Vé .Q%zafto;§E:e:..;9;ii§e3Eatém baweers the msrchase a%i'€E §:~;*se"- 6? {he very samg gaaés cigtgifife _§t%":e :E«'f7ia':'e*§:_,1 r1;:*:':rs{%@,V:': ':§m:.m that he hag mat 're£{2:%de§~--";_z-2.. 5%; :;:.r-§=*.'ia-,<2..r each ané eisery tyangaciisn, 325% an eg-fie;- camfs'o?i_Lj'%::§é-_*..a_fl;?§:arr.2'er@a with by ihe Rfivigésrzai A:s§§z§;'§'%:y, "§?:a3reiFé}'re, ééithreghséé 'aha ;m3we:° axeraésefl '._b'g §%z€§fRé:i£S§§na§'§ "§:.a;§t§':0éf%E§g gr: guah a gmszmfi ég Qgntrary :9 22%;. §§t"a%;;*§'éf:%g§;;i§a,i§§Es;*;;':g '2fif§"§EC§"§ <':§§":§e;"§ fiééfiih gawars scan ?":%§"{'L 'E"%§a*':'V;J»3_§1s'2:e}"E§':e:=4V¢§'_§'§:2r <ca:2§':§t $e gmgéairfid, a:s;:?";$§s$&e§*'z§&-'zg gr}: $E":f€E"&§ iygég a?" :*,:"§:2*2;a£%:%cm;§. Téeggz hazga ' Eéfifim the maieréfi cm ?€£§§'€§ it £3 $93?' ':j%é§E %§'%& 3 >5 4 /' §§f;./ M15...
§"T'EEi§?%§Z3§§3€$ $29 recerdsg recsréirzg aifi ihege Eransaqiéong segaraiéiy. N0 mé flag fsursd few': with the F"*8{:®€"€_§':§._§'§*i'7. E§'1T%v5€ '§T'%8?'1§'§Eé" in wmtgéz the :ecarég we maérgizaiinaég__--i?"s:%:ér~: i'?;;>:fiC;:s_TA~ iém recmég are maérziaénaé 23 £9 a_Q:Q_r'dan_»::7é'£;»~:sé§_§f:. 33%., §€;?§ aiaém er: the éagis Q? the esxtgées r'*.r'2é4ée';'é"::A.§§':é'»%ie'£s§é*és" éé;r';F;§7:i%%.: E3 aim in canfasmity wéiéz "TS:-:~§ £%s*C'avsEarV é$T§_uA::~;§§'v«--v.§3V§; the 2 L' Camméggianer Sf Cgmmercéai "'§'§{"3s; *:::.%3& béséejféi; agiicéaémeé by the aggessee canrzzéfbé-;' :Ci§e?me.;:i?,~V gévas him the gaéij bemefét
8. 4:-é remané the mafia:
ta the a'::E%i';_~,;<é.§*;; §g: :f;;i;s::cz":.:f.:*:@@fé"ééégéE9 net 3% any re3SC>§"§ E:»aCau$e "'.:%é{é hag examineé fi§E the fiacumersis %§'::3é:;:§;:§ E:;ef<::'*né him, ieakefi Erie we *53§"§'E§'§€$ "'~..am:§ ..§:_§%:§r2»_..L:fe<:.§::"d&§ 3---£--a':eger§§a§ finding a? fazct, W§'E§€§'3 fig mi: _E:;:--..»_'$r5g»:. %+:"g.éa:rr§£t, Thgzefsrag my iifiéjfié mg" ramarmiing iizé :%éaéi§r ';%§':f:§ gating agéfie %:%'se fégséérgg ramréed '$3; Em . %§§&§Ea§§"'«;:f%e;:%z5:::*é%:sg $3 maée fifiir. is that agéew 5% {E39 ' %'%s§%:§é's~r_. 'aha egnfiaz §3§$$§fi 33: %:he Revisémzaé fiaifisyéiy $3 ""
":6"
éiéegaé 3:15 csntrary ta iaw. Henca, if: %$ Eiabia 5:} bg 38:
agide. Heieca, E-'\1€ pass :h& faéégwéng:
QRSER a' "':'"%:e fégepgai £3 aE%mav@<§¥ b. ?s'':& émgasgneé mErJE_e*:._p5ss?a:j' by %;%'f_:e}A=.;%_3;§:.€€,_%ViV;fi=:::}:':a% 2 L' Cemmégsiarzer is heféby_ $9}: iaé§de, __ CE The §r§é:'«~ T' §a:;s€».;;G'; ._t§*2e Agseiéatfi C@mm.§ss§z3r:_=2:«s"--:.g j}'<e3ssV':::?;As1-2:35' '§*;§a3;'%x:é$t$.