Satish Kumar Bhalla vs Union Of India & Another on 26 February, 2009

[Cites 17, Cited by 4]

Delhi High Court

Satish Kumar Bhalla vs Union Of India & Another on 26 February, 2009

1. The prayer in this petition is for discharge of the Petitioner in Complaint Case No.294/1/2002 pending in the Court of the learned Additional Chief Metropoltian Magistrate (ACMM), New Delhi under Section 56 of the Foreign Exchange Regulation Act 1973 (FERA) read with Section 49 (3) and 49 (4) of the Foreign Exchange Management Act 1999 (FEMA).

2. The aforementioned complaint has been filed by the Enforcement Directorate against M/s. Harshita Limited (presently Harshita Organics Limited) [`Company] and six others including the Petitioner who is described therein as a Director of the said company. The allegation against the Company was that it had failed to realize the export proceeds equivalent to Rs.4,947.43 lakhs during the year 1997-98 and that the Company failed to furnish any permission of the Reserve Bank of India (RBI) for extension of the time for realization of the export proceeds. Accordingly, it was alleged in the complaint that the Company had contravened Sections 18 (2) and 18 (3) FERA.

3. As regards the Petitioner the only allegation in the complaint is contained in para 8 thereof which reads as under:

8. That according to Section 68 (1) and (2) of Foreign Exchange Regulation Act, 1973, every person/Director of the Company incharge of and was responsible to the conduct of the business of the company as well as the company deems to be guilty of the contravention of offence and is liable to be proceeded against and punished accordingly. Therefore, Accused No. 2 to 7 being directors of accused No.1 along with accused No.1 were responsible to the conduct of business of the company accused No.1 at the relevant period by making exports to the other countries and failed to realize the said export proceeds, hence they have contravened the provision of Section 18 (2) and 18 (3) of Foreign Exchange Regulation Act 1973, therefore, are liable to be punished under Section 56 of Foreign Exchange Regulation Act 1973 read with Section 49 (3) and (4) of Foreign Exchange Management Act 1999.

4. Learned counsel for the Petitioner relies upon the judgment of the Supreme Court in Municipal Corporation of Delhi v. Ram Kishan Rohtagi (1983) 1 SCC 1 and submits that the above averment does not satisfy the minimum requirement of the law and therefore, not even a prima facie case is made out against the Petitioner for the offence under Sections 18 (2) and 18 (3) FERA. Additionally it is submitted that the Petitioner resigned as a Director of the Company on 28th August 1997 whereas the alleged failure by the company to realize the export proceeds was relatable to a later part of the accounting year 1997-98. Therefore factually also the Petitioner cannot be made liable for the offence committed by the company in terms of Section 18(2) and (3) read with Section 68 FERA.

5. Learned counsel for the Respondent on the other hand submits that the fact that the Petitioner was a Director of the Company till 28th August 1997 is not in dispute. Since the failure to realize the export proceeds is relatable to the year 1997-98, a prima facie case is made out against the Petitioner. He further submits that the question whether the Petitioner was in fact in charge of the day-to-day affairs of the Company can be decided only at the trial.

6. As regards the first submission made by learned counsel for the Petitioner it is seen that Section 68 FERA is a deeming provision. It reads as under:

68. Offences by companies (1) Where a person committing a contravention of any of the provisions of this Act or of any rule, direction or order made thereunder is a company, every person who, at the time of the contravention was committed, was in charge of, and was responsible to, the company for the conduct of business of the company as well as the company, shall be deemed to be guilty of the contravention and shall be liable to be proceeded against and punished accordingly:

Provided that nothing contained in this sub-section render any such person liable to punishment if he proves that the contravention took place without his knowledge or that he exercised all due diligence to prevent such contravention.

7. The above provision is pari materia with Section 141 of the Negotiable Instruments Act 1881(NI Act). In S.M.S. Pharmaceuticals Limited v. Neeta Bhalla (2005) 8 SCC 89 it was emphasized by the Supreme Court that when a Company is an accused in a complaint under Section 138 NI Act, then in order to rope in any other person with the aid of Section 141 NI Act, an averment must be made to the effect that such person was in charge of and responsible for the conduct of the business of the Company at the relevant time when the offence was committed and not on the basis of merely holding a designation or office in a company. (emphasis supplied)

8. In Municipal Corporation of Delhi v. Ram Kishan Rohtagi the Supreme Court was examining whether the Respondent No.1, who was the Manager of the Company in question, and Respondents 2 to 4 who were its Directors could be made liable for the offence committed by the company under Sections 7 and 16 of the Prevention of Food Adulteration Act. The averment in the complaint in the said case reads as follows:

5. That accused 3 is the Manager, of accused 2 and accused 4 to 7 are the Directors of accused 2 and as such they were incharge of and responsible for the conduct of business of accused 2 at the time of sampling.

9. In the context of the above averment, in para 15 of the judgment in Ram Kishan Rohtagi, the Supreme Court observed:

15. So far as the Manager is concerned, we are satisfied that from the very nature of his duties it can be safely inferred that he would undoubtedly be vicariously liable for the offence; vicarious liability being an incident of an offence under the Act. So far as the Directors are concerned, there is not even a whisper nor a shred of evidence nor anything to show, apart from the presumption drawn by the complainant, that there is any act committed by the Directors from which a reasonable inference can be drawn that they would also be vicariously liable. In these circumstances, therefore, we find ourselves in complete agreement with the argument of the High Court that no case against the Directors (accused 4 to 7) has been made out ex facie on the allegations made in the complaint and the proceedings against them were rightly quashed.

10. Turing to the case on hand, the relevant averment as far as the Petitioner is concerned, is in para 8 of the complaint which has been extracted hereinbefore in para 3 of this judgment. Unmistakably the Petitioner is sought to be held responsible for the conduct of the business of company only on account of his being a director. This is similar to the wording in the complaint in the case of Municipal Corporation of Delhi v. Ram Kishan Rohtagi where it was stated that the accused were directors and as such were in charge of and responsible for the conduct of the business of the company. In light of the law explained by the Supreme Court in Municipal Corporation of Delhi v. Ram Kishan Rohtagi and later in SMS Pharmaceuticals v. Neeta Bhalla, the contention of the Petitioner merits acceptance. It is held that the complaint, when read as a whole, does not make out even a prima facie case against the Petitioner for the offence under Sections 18 (2) and 18 (3) FERA read with Section 68 thereof.

11. As regards the second submission, a reply filed by the Respondent does not dispute the fact that although the Petitioner may have been a Director at the time when the first exports were made on 31st May 1997 and 3rd June 1997, he was no longer a director on the dates when the realization of the export proceeds were done, i.e., 30th November 1997 and 3rd December 1997 respectively. The Respondents does not dispute the fact that the Form 32 was filed with the Registrar of Companies showing that the Petitioner ceased to be a director on 28th August 1997, even before the due date for realization of the export proceeds. Therefore, on the date of the alleged commission of offence the deeming provision of Section 68 (1) FERA was not attracted as far as the Petitioner is concerned. Therefore, even on this ground the petition is liable to succeed.

12. For the above reasons, it is directed that the Petitioner shall stand discharged in the Complaint Case No. 294/1/2002 titled Enforcement Directorate v. M/s. Harshita Ltd (formerly) pending before the learned ACMM, New Delhi. It is made clear that the said complaint will continue as far as the other accused who remain in the fray.

13. The petition and the pending application are disposed of.

14. A copy of this order be sent to the concerned learned ACMM forthwith.

S. MURALIDHAR, J.

FEBRUARY 26, 2009 rk ?

Crl M C 5062/2006 Page ? PAGE ?1? of ? NUMPAGES ?7?

?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????0???2???4???Y???

??? ??7 ??= ??> ??V ??W ??a ??b ??c ?? ?? ??× ??Ù ???

???

??% ??V ??_ ??ª ??« ??ïÛïÍ»ïïÛïÛÛzrnrfrn[nrfrz?????????????????????????????????????????????hG0Ó??hG0Ó?CJ??aJ?????hG0Ó?OJ??QJ?????h=X????h=X?OJ??QJ??? ?h=X?5?CJ??OJ??QJ??\?^J??aJ??? ?h!r7?5?CJ??OJ??QJ??\?^J??aJ??? ?hG0Ó?5?CJ??OJ??QJ??\?^J??aJ?????hÛX¿?CJ??OJ??QJ??^J??aJ???#?h!r7??h!r7?5?CJ??OJ??QJ??^J??aJ????hÅ? ?CJ??OJ??QJ??^J??aJ???&?h!r7??h!r7?5?CJ??OJ??QJ??\?^J??aJ??? ?h!r7??h!r7?CJ??OJ??QJ??^J??aJ???????1???2???Y???Z??????Ã???Ä???Î???Ï???5 ??6 ??> ??b ??c ??Û ??% ??` ??« ??¬ ??Î ??ô ??ú????????????ú????????????ú????????????ú????????????ú????????????ú????????????ú????????????ú????????????ú????????????õ????????????ì????????????ú????????????ú????????????ú????????????ã????????????Ú????????????Ú????????????Í????????????ú????????????À????????????·??????????????????????Ð?`Ð?gd?~??? ???Ð??Ð?^Ð?`Ð?gd!r7?? ???Ð??Ð?^Ð?`Ð?gd=X??????Ð?`Ð?gd=X??????Ð?`Ð?gd?~?????????^??gd!r7?????gdÛX¿?????gd!r7???« ??¬ ??Ä ??Í ??Î ??ó ??ô ??ö ??÷ ?? ?? ??« ??? ??? ??[ ??\ ??y ??z ??} ?? ??ê ??ö ??0 ??8 ??{ ??~ ??ìØÃØ±uuhu[N[N[N[A[A???h_k?CJ??OJ??QJ??\?aJ????hÅ? ?CJ??OJ??QJ??\?aJ????hv¿?CJ??OJ??QJ??\?aJ????h?Wi?CJ??OJ??QJ??\?aJ????h!r7?CJ??OJ??QJ??\?aJ????h¸Q4?CJ??OJ??QJ??\?aJ????h!r7??h!r7?CJ??OJ??QJ??\?aJ??"?h!r7??hÍ?5?CJ??OJ??QJ??\?aJ???"?h!r7??h!r7?5?CJ??OJ??QJ??\?aJ???)?h!r7??h!r7?5?>*?CJ??OJ??QJ??\?^J??aJ??&?h!r7??h!r7?5?CJ??OJ??QJ??\?^J??aJ???&?h!r7??h=X?5?CJ??OJ??QJ??\?^J??aJ???ô ??X ??Y ??û???ü???s???ð???ñ???????????×???Ø???q???U???A???B???Ò???Ó???n???ô????????????é????????????ô????????????é????????????ô????????????Ö????????????Ë????????????ô????????????ô????????????ô????????????é????????????ô????????????Ö????????????Ö????????????é????????????À????????????µ????????????ô?????????????????????????????????????????????????????????????????

???$??dð???a$?gdiþ??

???$??dà???a$?gd?¥??

???$??dð???a$?gdç=???????$??î?? ??dh???]î?^ ?a$?gd?~???

???$??dð???a$?gd?~???

???$??dà???a$?gd!r7???~ ??Õ ??Ü ??Ý ??Þ ??ß ??÷ ??????u???y?????????§???Ì???à???á???û???ü???þ???ÿ???-???>???U???]???g???h???µ???ï???ð???ñ???ó???ö???J???òåØåØåØåØåØåËå¾å¾å±å¤ååå}p}c????????????????????????????????????h?n8?CJ??OJ??QJ??\?aJ????h!r7?CJ??OJ??QJ??\?aJ????hf3?CJ??OJ??QJ??\?aJ????hç=??CJ??OJ??QJ??\?aJ????h¦1C?CJ??OJ??QJ??\?aJ????h 61?CJ??OJ??QJ??\?aJ????h?~??CJ??OJ??QJ??\?aJ????h¸Q4?CJ??OJ??QJ??\?aJ????ht???CJ??OJ??QJ??\?aJ????h¥a(?CJ??OJ??QJ??\?aJ????h?Wi?CJ??OJ??QJ??\?aJ????hv¿?CJ??OJ??QJ??\?aJ??? J??????õ???ù???þ???ÿ???º???»???Ç???É??? ???$???1???3???9???A?????????Ñ???ü??????????????? ???~???????????????®???¯???°???Í???Ö???Ý???ß???â???ï?????????¥???ïâÕâÕâÈâ¶âÈâÈâÈâÈâÈâ©âââ¶ââââââuâ????????????????????????????????h??}?CJ??OJ??QJ??\?aJ????h¨;5?CJ??OJ??QJ??\?aJ????hM6?CJ??OJ??QJ??\?aJ????h?ä?CJ??OJ??QJ??\?aJ????h?Wi?CJ??OJ??QJ??\?aJ??"?h?n8??h?n8?CJ??H*?OJ??QJ??\?aJ?????háQî?CJ??OJ??QJ??\?aJ????hh???CJ??OJ??QJ??\?aJ????h?n8?CJ??OJ??QJ??\?aJ????h?n8?5?6?CJ??OJ??QJ??\?aJ???(¥???¸???Ú???Û???q???v??????T???U???k???????A???B???D???G???H???_???b???c???k???²???à???á???òåØåË¼Ëå¯¢ØØ{iZi{J:????hT?©?5?6?CJ??OJ??QJ??\?aJ????h?w?5?6?CJ??OJ??QJ??\?aJ????hä?µ?6?CJ??OJ??QJ??\?aJ???"?h?w??h?w?6?CJ??OJ??QJ??\?aJ?????h?w?CJ??OJ??QJ??\?aJ????hiþ?CJ??OJ??QJ??\?aJ????h??x?CJ??OJ??QJ??\?aJ????h?¥?CJ??OJ??QJ??\?aJ????h½n1?CJ??OJ??QJ??\?aJ????hÄ~?5?CJ??OJ??QJ??\?aJ?????hÄ~?CJ??OJ??QJ??\?aJ????h?~??CJ??OJ??QJ??\?aJ????h?n8?CJ??OJ??QJ??\?aJ????hN?CJ??OJ??QJ??\?aJ????á???ð???????

??????? ???!???"???#???$???%???<???j???¯???°???³???´???Ê???Ø???1???2???9???:???¼???Ñ???Ò???Ó???Õ???ïâÕÈâÈâÈâ»âÈâÈâÈâ®â»â{k^Q?????????????????????????h?Ó?CJ??OJ??QJ??\?aJ????hÄ~?CJ??OJ??QJ??\?aJ????h?w??h??x?CJ??OJ??QJ??\?aJ????h?Ó?5?CJ??OJ??QJ??\?aJ???"?h?Ó??h?Ó?5?CJ??OJ??QJ??\?aJ???"?h?Ó??h?w?5?CJ??OJ??QJ??\?aJ?????hL®?CJ??OJ??QJ??\?aJ????h???CJ??OJ??QJ??\?aJ????hÿ?Ð?CJ??OJ??QJ??\?aJ????hä?µ?CJ??OJ??QJ??\?aJ????h?w?CJ??OJ??QJ??\?aJ????h?w?5?6?CJ??OJ??QJ??\?aJ????Õ???×???Ú???????K???L???M???Q???{???|?????????????????? ???A???R???m???n???E ??F ??H ??J ??M ??s ?? ?? ?? ??¡ ??½ ??¾ ??¿ ??E"??òåÕåÈåÈ»®»®»®»®»¡»å»»zm]Ym»???????????hf?????hf??5?6?CJ??OJ??QJ??\?aJ????hf??CJ??OJ??QJ??\?aJ????h9Yñ?CJ??OJ??QJ??\?aJ????h}vI?CJ??OJ??QJ??\?aJ????hãk¥?CJ??OJ??QJ??\?aJ????h|?¸?CJ??OJ??QJ??\?aJ????hëhv?CJ??OJ??QJ??\?aJ????hISö?CJ??OJ??QJ??\?aJ????h???CJ??OJ??QJ??\?aJ????h?Ó?5?6?CJ??OJ??QJ??\?aJ????h?Ó?CJ??OJ??QJ??\?aJ????hiþ?CJ??OJ??QJ??\?aJ???!n???E ??F ??¿ ???$???(???(??a+??b+??³,??´,??ô,??õ,??@-??A-??[-??m-??p-??ì????????????á????????????Ö????????????Ã????????????Ö????????????¸????????????Ö????????????Ö????????????Ö????????????³????????????³????????????³????????????¨????????????³????????????³???????????? ???????????? ????????????????????????????????????????????dð???gdG]l??

???$??dà???a$?gd¯;k?????gd!r7??

???$??dð???a$?gdJ»??????$??¢?? ??dh???]¢?^ ?a$?gd'.S??

???$??dà???a$?gd!r7??

???$??dð???a$?gdãk¥??????$??¢?? ??dh???]¢?^ ?a$?gdISö???E"???$???$???$???$??|$??¬$??Í$??ï$??ô$??û$???%??T%??X%??¡%??Ö%???&?? &??a&??b&??m&??n&??o&??u&?? &??Ô&??Ø&??á&??â&???'??Z'??_'???(?? (??

(?? (??ª(??òåòØË¾±¾¤¾¤¾¤¾¾¤¾¾z¾z¾¾z¾¾z¾z¾m`??????????h1???CJ??OJ??QJ??\?aJ????hBñ?CJ??OJ??QJ??\?aJ????hJ»?CJ??OJ??QJ??\?aJ????hÎ;×?CJ??OJ??QJ??\?aJ????hÁA{?5?6?CJ??OJ??QJ??\?aJ????hcj%?CJ??OJ??QJ??\?aJ????hµ?Ü?CJ??OJ??QJ??\?aJ????hÁA{?CJ??OJ??QJ??\?aJ????hå3ë?CJ??OJ??QJ??\?aJ????hãk¥?CJ??OJ??QJ??\?aJ????h}vI?CJ??OJ??QJ??\?aJ????h'.S?CJ??OJ??QJ??\?aJ???$ª(??¿(??À(??Á(??Ë(??Ð(??Ò(??á(??ã(??í(??î(??ï(??ð(??ò(??ø(???)??!)??D)??U)??W)??Y)??Z)??b)??m)??o)??})??)??)??¤)??«)??¬)??Ç)??È)??

*???*???*???*??**??,*??8*??9*??:*??=*???*??F*??y*??z*??{*??|*??*??*??ä*??å*??òåòåòÓòÓòåòåòåòÆò¹òÓò¹òÓò¬òòòòòòÓòòòòòòò????h?QÊ?CJ??OJ??QJ??\?aJ????hR?#?CJ??OJ??QJ??\?aJ????hh?w?CJ??OJ??QJ??\?aJ????h {X?CJ??OJ??QJ??\?aJ????hËw£?CJ??OJ??QJ??\?aJ????hF æ?CJ??OJ??QJ??\?aJ??"?hG]l??hG]l?CJ??H*?OJ??QJ??\?aJ?????hJ»?CJ??OJ??QJ??\?aJ????hG]l?CJ??OJ??QJ??\?aJ???4å*??æ*??è*??`+??a+??b+??c+??d+??e+??f+??}+??ã+???,??a,??f,??,??,??²,??³,??´,??µ,??¶,??·,??¹,??ö,??÷,??ø,??ù,??@-??A-??òåòØËòåò¾±ò¡ò±ò±òymyaymyayT?????????????????????h¯;k?5?CJ??OJ??QJ??aJ????h¯;k?CJ??OJ??QJ??aJ?????h\*?CJ??OJ??QJ??aJ?????hG]l?CJ??OJ??QJ??aJ?????h!r7?CJ??OJ??QJ??aJ?????hG]l??hG]l?CJ??OJ??QJ??\?aJ????hG]l?5?6?CJ??OJ??QJ??\?aJ????h\*?CJ??OJ??QJ??\?aJ????hj ?CJ??OJ??QJ??\?aJ????h?Wi?CJ??OJ??QJ??\?aJ????h?n8?CJ??OJ??QJ??\?aJ????h?QÊ?CJ??OJ??QJ??\?aJ????hG]l?CJ??OJ??QJ??\?aJ????A-??o-??p-??q-??s-??t-??v-??w-??y-??z-??|-??-???.???.???.???.???.???.???.??#.??$.??/.??0.??1.??2.??3.??4.??5.??6.??7.??ïàØÔØÔØÔØÔÆ»Ôà???????????????????????????????????????????????????????????????????????????????????????????????????????????????????hJ?????hârë????h¿ u?5?6?CJ??aJ??mH??nH??u??#?j?????h_|??h,?Y?5?6?CJ??U??aJ????h_|??hârë?5?6?CJ??aJ?????h?~??5?6?CJ??aJ?????h_|??h_|?5?6?CJ??aJ?????hÂy????j?????hÂy?U????h!r7??hG]l?CJ??OJ??QJ??aJ?????hG]l??hG]l?5?CJ??OJ??QJ??aJ????p-??r-??s-??u-??v-??x-??y-??{-??|-??3.??4.??5.??6.??7.??õ????????????ó????????????õ????????????ó????????????õ????????????ó????????????õ????????????ó????????????ñ????????????ñ????????????ó????????????ó????????????é??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????dð???gdG]l?????????? ???dð????¤??gdârë??

6?&Pw?1h?:p?~???°Ò/ °"I!°$ "° ?# ?$ ?%°???°Ð??°Ð? Ð?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????j??????? ??????????????????????????????????????????????6???6???6???6???6???6???6???6???6???v???v???v???v???v???v???v???v???v???6???6???6???6???6???6???>???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???¨???6???6???????6???6???6???6???6???6???6???6???¸???6???6???6???6???6???6???6???6???6???6???6???6???h???H???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???6???°???6???2???????À???Ð???à???ð??????????? ???0???@???P???`???p?????????À???Ð???à???ð???????????2???(???Ø???è??? ???0???@???P???`???p?????????À???Ð???à???ð??????????? ???0???@???P???`???p?????????À???Ð???à???ð??????????? ???0???@???P???`???p?????????À???Ð???à???ð??????????? ???0???@???P???`???p?????????À???Ð???à???ð??????????? ???0???@???P???`???p?????????À???Ð???à???ð??????????? ???0???@???P???`???p?????????8???X???ø???????????V???~??? ???OJ??PJ??QJ??_H??mH ?nH ?sH ?tH ?????N??`ñÿ??N? ???!r7?????N?o?r?m?a?l??? ????d?????¤È???CJ??PJ??_H??aJ??mH ?sH ?tH ???????????????????D?A òÿ¡?D?

??????????D?e?f?a?u?l?t? ?P?a?r?a?g?r?a?p?h? ?F?o?n?t?????R?i?óÿ³?R? ???????0? ?T?a?b?l?e? ?N?o?r?m?a?l??????ö???4Ö???

?l?4Ö???????aö????? ???(?k ôÿÁ?(??

??????0???N?o? ?L?i?s?t????? ?????`?þoñÿò?`? ???!r7?????S?t?a?n?d?a?r?d???????1$?7$?8$?H$?(?CJ??OJ??PJ??QJ??^J??_H??aJ??mH ?sH ?tH ?@?³?????@? ???!r7? ???L?i?s?t? ?P?a?r?a?g?r?a?p?h??? ???^Ð?m$????>???????>? ??ârë?0???H?e?a?d?e?r????????dð????¤???Æ???H?$?????>?þ?¢?!?>? ???ârë?0? ?H?e?a?d?e?r? ?C?h?a?r?????OJ??PJ??QJ??^J??>? @??2?>? ???ârë?0???F?o?o?t?e?r????????dð????¤???Æ???H?$?????>?þ?¢?A?>? ???ârë?0? ?F?o?o?t?e?r? ?C?h?a?r?????OJ??PJ??QJ??^J??R????R?R? ??ârë?0? ?B?a?l?l?o?o?n? ?T?e?x?t??? ????dð????¤????CJ??OJ??QJ??^J??aJ??R?þ?¢?a?R? ???ârë?0???B?a?l?l?o?o?n? ?T?e?x?t? ?C?h?a?r?????CJ??OJ??PJ??QJ??^J??aJ??PK??????????!?¼?ú???????????[Content_Types].xml¬ËjÃ0?E÷þÐ¶Ørº(¥ØÎ¢Iw},Ò??ä±-j4 Éßwì¸Pº?-t#?bÎ{U®ã ??óTéU^hd}ã¨«ôûî)»×*1P?'¬ô ^××Wåî?0)¦Té9<?l#¤Ü?$yi}?å?;?À~@æ¶(îõÄHñÄÐuù* D× zÈ/0Ç° ðûù $ X«Ç3aZ¢Ò?Âà,°D0?j~è3ß¶Îbãí~?i>?ØÍ?3¿\`õ?ê/ç?[Ø?¬¶Géâ\Ä!ý-ÛRk.sþÔ».?.·´aæ¿????ÿÿ??PK??????????!?¥Ö§çÀ???6??? ???_rels/.relsÏjÃ0 ï½Ñ}QÒÃ?%v/¥C/£}?á(h"?Û?ëÛOÇ?

»?¤ï÷©=þ®ùáç ?ª?ÃâC?Ëháv=¿É¤§%?[xp£{Ûµ_¼PÑ£<Í1?¥H¶0??ÙO¼R®BdÑÉ?ÒJEÛ4b$§q_×??à6LÓõ?R×7`®¨Éÿ³Ã0ÌOÁ¯,åE?n7Liäb¡¨/ãS½¨eªÔ?Ðµ¸ùÖý???ÿÿ??PK??????????!?ky???????????theme/theme/themeManager.xml ÌM Ã ?@á}¡wÙ7c»(Eb²Ë®»ö?C?AÇ ÒÛ×åã7Îß?ÕK Y,?

eÍ.·ð|,§?¨ÚH?Å,láÇ?æéx?É´?ßIÈsQ}#ÕµÝ Öµ+Õ!ï,Ý^¹$j=GWèÓ÷)âEë+& ?8ý???ÿÿ??PK??????????!?µâ???P???????theme/theme/theme1.xmlìYOoÛ6?¿?Øw toc'v??uØ±-M?Än?iØP¢@ÒI}?Úã?Ãºa?Øma[?Ø¥û4Ù:l?Ð¯°GRÅX^6Ø>$?ùãûÿ??©«×îÇ ??!)OÚ^ýrÍC$ñy@°íÝ?ö/yH*?ñ´½)Þµ÷ß»×UDb`}"×qÛJ×¤?ÃX^æ)I`nÌE?¼p)?ø?èÆli¹V[]1M<à?ÈÞ?©OÐPô6râ=?¯zÀgb I?gÁ??uSÙe??bÖöOÀä¾ò?ÃRÁDÛ«·´qu ¯gZ°¶´®o~ÙºlAp°lxpT0÷?+[?}?`j?×ëõº½zAÏ?°ï¦V2ÍFÞÉi@öqv·Ö¬5\|þÊÌN§Óle²X¢?d??søµÚjcsÙÁ?Å7çðÎf·»êà ÈâWçðý+Õ7 Ñä`??ÚïgÔ È³íJø?À×j?|h(¢K³?óD-µ?ßã¢??

dXÑ?©iJÆØ(îâx$(Ö ð:Á¥?;äË¹!Í I_ÐTµ½?S ?1£÷êù÷¯?EÇ???øéøáÃã??ZBÎªmåU/¿ýìÏÇ?£?~óòÑ?ÕxYÆÿúÃ'¿üüy5?Òg&Î/üöìÉ¯>ýý»G?ðMGeøÆD¢ä?íó??3Vq%'#q¾?Ã?ÓòÍ$8ÁK?ý?ôÍ)fw?9:Äµà??å£ x}rÏ?x?¢?w¢Ø?îrÎ:\TZaGó*y8IÂjæbRÆíc|XÅ»?Ç¿½I u3?KGñnD?1÷?N??IB?Òsü íîRêØuúK>Vè.E?L+M2¤#'f¶i ~Vé þvl³{?u8«Òz?ºHÈ Ì*??æñ:(?W?â ~?«¨JÈÁTøe\O*ðtH?G½HYµæ?}KNßÁP±*Ý¾Ë¦±??TÑ¼9/#·øA7ÂqZ?Ð$*c???¢?íqU?ßånèwð?N?ºû?%»O¯?·iè4 ?=3?ÚPª ?ÓäïÊ1£Pm \\9?øâëÇ?õ¶?âMØª2aûDù];Yt»\?ôí¯¹[xì??óùç]É}Wr½ÿ|É]Ïg-´³Ú eW÷ ¶)6-r¼°C?SÆ?jÊÈ id ûDÐA½Î?IqbJ#xÌêº ?6kàê#ª¢ASh°ë&?Êt(QÊ%?ìÌp%m&]ÙcaS??l=XíòÀ?¯èáü\P1»Mh?9£?Mà¬ÌV®dDAí×aV×B[ÝfJÃP?|8¯? ?Ö??AÛ?V^ó¹f ??ÌH ín÷ÞÜ-Æ ?é"?ád>ÒzÏû¨nÇ¹ Ø©ð>äbµ?·&û?ÜÎâ¤2»Æ?v¹÷ÞÄKy?Ï¼¤óöD:²¤,AGm¯Õ\nzÈÇiÛ?Ã??ã?¼.uÏY??C¾?6ìOMfå3o¶rÅÜ$¨Ã5µûÂN?HT[XF64ÌT??,Ñ¬üËM0ëE)`#ý5¤XY`ø×¤?;º®%ã1ñUÙÙ¥?m;ûR>QD ¢à?ØDìcp¿?UÐ' ?®&LEÐ/p¦m¦Üâ%]ùöÊàì8fi³r«S4Ïd 7y\È`ÞJân²?åÎ¯Iù R¥?Æÿ3Uô~?7?+ö?×¸?#¯m ?q¨BiDý¾ÆÁÔ??¸i?*¸L6ÿ?9ÔÿmÎY?&áÀ§öi?ýHE=(K&úN!VÏö.KeLDÄ©?{D? ?ê?¸ª÷v?E?ê¦deÀàNÆûeÐ(ÔMN9ß?Rì½6?þéÎÇ&3(åÖaÓÐäö/D¬ØUíz³<ß{ËèYÕÈ³?¶Vö¯)Â9·Z[±æ4^næÂ?ç5Á¢!Já¾?é?°ÿQá3ûeBo¨C¾?µ?Á?M Â?¢úm<.vp??´Á¤IYÓf¶Z¾Y_p§[ð=al-ÙYü}Nc?ÍËÎÉÅ4vfaÇÖvl¡©Á³'S?ÆùAÆ8Æ|Ò*uâ£{àè-¸ß0%M0Á7%¡õ?<ä·?ÍÒ¿???ÿÿ??PK??????????!?

Ñ¶???????'???theme/theme/_rels/themeManager.xml.relsM Â0?÷w?ooÓº?&ÝÐÔ?ä5 6?$Qìí ®,?.a¾i»É?c2Þ1hª??:éqÁm¸ì@R?NÙ;d°`o7í?gK(M&$R(.1r?'JÐTù®8£Vä"£¦AÈ»ÐH÷u} ñ?|Å$½b?{Õ??Pÿ³ý8?g/??]þQAsÙ?(¢ÆÌà#ªL?Ê[ººÄß???ÿÿ??PK??-?????????!?¼?ú?????????????????????????[Content_Types].xmlPK??-?????????!?¥Ö§çÀ???6??? ?????????????+???_rels/.relsPK??-?????????!?ky?????????????????????????theme/theme/themeManager.xmlPK??-?????????!?µâ???P?????????????????Ñ???theme/theme/theme1.xmlPK??-?????????!?

Ñ¶???????'????????????? ??theme/theme/_rels/themeManager.xml.relsPK??????????]??? ????<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <a:clrMap xmlns:a="http://schemas.openxmlformats.org/drawingml/2006/main" bg1="lt1" tx1="dk1" bg2="lt2" tx2="dk2" accent1="accent1" accent2="accent2" accent3="accent3" accent4="accent4" accent5="accent5" accent6="accent6" hlink="hlink" folHlink="folHlink"/>????7&?? ??N????ÿÿÿÿ???????????????? ??? ??? ??? ??? ??? ???Å???Å???Å???È???????« ??~ ??J???¥???á???Õ???E"??ª(??å*??A-??7.?????????????????????????? ???"???#???$???%???????ô ??n???p-??7.??????????!???&???¥???¬???®???³???¿???Á???È????!ÿ??ÿ???ðl??????ð8???????????????????????????????????????????????????????????#? ð ???A????ÅA????@??ñ????ÿÿ????ÿ??÷???????ð??????ð???????????????ð0??????ð(????? ð??????????????????????

ð???????????????ðB?????

ð????????????S? ð????¿?????Ë?????ÿ??????? ????????????ð????????????????2???2???K???N???Z???Z?????????²???·???Ï???Ï???????????????#???$???*???Î???Î???è???ó?????????´???¼???Ð???Ø???Ï???Ô???N???R???ð???ø???½ ??À ??p ??v ??w ??~ ?? ???????_???c???d???k???Ú???à???????????????????æ???î???s???w???????????? ???u???y???¶???º???Ç???Í???Î???Õ???Æ???Ì???Í???Ô???ÿ????????$?? $??m%??o%??p%??p%??r%??r%??s%??s%??u%??v%??x%??y%??{%??|%??%???&???&??#&??2&??5&??8&??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????<???C??? ???«???Ç???Í???????????\???_???`???b???Î???ó???Ç???Î???c???h???¾???Æ??????????? ???¦???Ä???Æ???$??$???%???%??m%??o%??p%??p%??r%??r%??s%??s%??u%??v%??x%??y%??{%??|%??5&??8&????3???3???3???3???3???3???3???????3???3???3???3???3???3???3???3???3?????????????????????????????????????2???2???Z???Z?????????Ï???Ï???

???????V???W???À???À???×???Ù??? ??? ???

???

??????? ???V???_???Î???Î???o%??p%??p%??r%??r%??s%??s%??u%??v%??x%??y%??{%??|%???&???&???&???&??#&??2&??8&??????????????????????????????????????????????????????????????????????????????????????????????????êEs&ÈÉZ]ÿ?ÿ?ÿ?ÿ?ÿ?ÿ?ÿ?ÿ?ÿ????????????????????????????????8??þ^8?`þo(???(???)????????????????????????????????þ^??`þ????.?????????????????????????????Ø ?Lÿ^Ø `Lÿ????.?????????????????????????????¨ ?þ^¨ `þ????.?????????????????????????????x??þ^x?`þ????.?????????????????????????????H??Lÿ^H?`Lÿ????.????????????????????????????????þ^??`þ????.?????????????????????????????è??þ^è?`þ????.?????????????????????????????¸??Lÿ^¸?`Lÿ????.?????êEs&????????????ÿÿÿÿÿÿ??????ÿÿ??????<k???? ??? ??? ??? ??? ??? ??? ??? ?_???????????å???????????h???Å? ?t???Y\??{P???~??f??1???R?#?cj%?K?(?¥a(?\*? 61?½n1?f3?¸Q4?¨;5??R6?³l6?!r7??n8?ç=??ð]??¦1C?`?F?}vI?'.S? {X?,?Y?W[??Vg??Wi?¯;k?_k?G]l??Um?Å)o? Jq?¿ u?ëhv?h?w???x?±@z?ÁA{?_|???}?m??ïJ?Ây?????w?M6?N?=X?ÀK?J??Ä~?j ?Ëw£??¥?ãk¥?T?©?P?«?L®?¢(°?ä?µ?|?¸?J»?ÛX¿?v¿?ÆsÄ??QÊ?EË?Í?ÿ?Ð??Ó?G0Ó?Î;×?µ?Ü??ä?Á?ä?F æ?mUè?å3ë?ârë?áQî?Bñ?9Yñ?ISö?Vû?-sý?S5þ??Kþ?iþ?????p%??r%??????????ÿ@???Î???Î??????????Î???????Î????????????????7&??X????@??ÿÿ??????U?n?k?n?o?w?n?ÿÿ??????????????ÿÿ??????ÿÿ????ÿÿ????ÿÿ????ÿÿ????????G??????????????ï*?àAx?À ???????ÿ???????T?i?m?e?s? ?N?e?w? ?R?o?m?a?n???5?????????????????????????????????????S?y?m?b?o?l???3.???? ????????ÿ*?àCx?À ???????ÿ???????A?r?i?a?l???Q??????????????¯??J ??????????????????B?i?t?s?t?r?e?a?m? ?V?e?r?a? ?S?e?r?i?f???7.?????????????ï?? { ?@???????????????C?a?l?i?b?r?i???3??????????????ï*?àAx?À ???????ÿ???????T?i?m?e?s???5.???? ????????ÿ*?á[`?À)???????ÿ???????T?a?h?o?m?a???A??????????????ï?? ë ?B???????????????C?a?m?b?r?i?a? ?M?a?t?h???"???1???ðÐ???h?????&ÜÒ¦?ãÒÆ"ÜÒ¦?????????Ú????????????C??????Ú?????????C???????!??ð??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????$ ?n?´??0??????????????]%??]%?????????????????????????????????????????????????????????????????????????>??ð????üý??????????????????????????HX???? ðÿ?? $P??ä???ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ!r7?????2?????????????????????!?????????????????????????????????x???x??????????? ???ÿÿ??????????????????u?s?e?r?1???U?s?e?r?1??????????????????????????????????? ?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????þÿ??????????????????????????àòùOh?«??+'³Ù0???h?????????????????????????¤???????°???????À???????Ì???????Ü??? ???ì???????ø???

??????? ???$??? ???0???

???<???????H???????P???????X???????`???????ä???????????????????????????????????user1???????????????????????Normal??????????User1???????????5???????????Microsoft Office Word???@????êVú????@????°?ËÉ?@????¨½¦ËÉ?@????6cfnÉ????????????????????Ú???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????þÿ???????????????????????????ÕÍÕ.????+,ù®0???ü??? ???????h???????p????????????????????? ???????¨??? ???°???????¸???????À???????È???

???Ð??? ???Ý???????ä???????????HCL Infosystems Limited?????C???????????????]%???????? ? ??????? ??????? ??????? ???????????????????? ???????????????Title?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ???

??? ??? ???

??????????????????????????????????????????????????????????????????????????? ???!???"???#???$???%???&???'???þÿÿÿ)???*???+???,???-???.???/???þÿÿÿ1???2???3???4???5???6???7???8???9???:???;???<???=???>???????@???A???B???þÿÿÿD???E???F???G???H???I???J???þÿÿÿL???M???N???O???P???Q???R???þÿÿÿýÿÿÿU???þÿÿÿþÿÿÿþÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿR?o?o?t? ?E?n?t?r?y?????????????????????????????????????????????????ÿÿÿÿÿÿÿÿ????? ??????À??????F????????????\ànÉ?W??????????D?a?t?a?????????????????????????????????????????????????????????

???ÿÿÿÿÿÿÿÿÿÿÿÿ????????????????????????????????????(???????????1?T?a?b?l?e?????????????????????????????????????????????????????????????????ÿÿÿÿ????????????????????????????????????0???ð$??????W?o?r?d?D?o?c?u?m?e?n?t?????????????????????????????????????????????????????ÿÿÿÿ????????????????????????????????????????8N????????S?u?m?m?a?r?y?I?n?f?o?r?m?a?t?i?o?n???????????????????????????(???ÿÿÿÿÿÿÿÿÿÿÿÿ????????????????????????????????????C?????????????D?o?c?u?m?e?n?t?S?u?m?m?a?r?y?I?n?f?o?r?m?a?t?i?o?n???????????8???????ÿÿÿÿÿÿÿÿ????????????????????????????????????K?????????????C?o?m?p?O?b?j?????????????????????????????????????????????????????ÿÿÿÿÿÿÿÿÿÿÿÿ????????????????????????????????????????y???????????????????????????????????????????????????????????????????????????ÿÿÿÿÿÿÿÿÿÿÿÿ????????????????????????????????????????????????????þÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ??þÿ?

??ÿÿÿÿ? ??????À??????F'???Microsoft Office Word 97-2003 Document?

???MSWordDoc?????Word.Document.8?ô9²q??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ?¦0?¢0? ?????? 0 ? *H÷ ?????0°1 0 ??U????IN1$0"??U?

??National Informatics Centre1?0 ??U? ??NICCA1!0???U????NIC Certifying Authority1?0???U??? New Delhi1$0"? *H÷ ? [email protected]?0 ??U????Delhi0??

070523101245Z?

090522101245Z0¤1?0???U???

Arun Kumar1?0???U? ??High Court of Delhi1?0???U?

??High Court of Delhi1?0???U??? New Delhi1?0 ??U????Delhi1 0 ??U????IN1 0?? *H÷ ? [email protected]0 ? *H÷ ???????0??Á±(h¨çö5ÜbÜ¬_! ?*ð3vØ¹¿·|?Ò?êí£ÎÃ'Ò?¼ ä??ìdi**§?$O^)ÔðëxõÅ?¬v(;¤¤[??\O#h Ûó% M ±[®üë´ßIËë{u«ÅÒ?lñR?ÿ?\KÈy?4?&ªs??????£?R0?N0 ??U????ÿ??0?0???U??????{Ç? ½æE*z??ö¬ÌPe(àü?0R??U?#?K0I?L'{n ²ÿT¡9¤7051 0 ??U????IN1?0???U?

? India PKI1?0???U??? CCA India?'k0???U?%??0???+?????????+???????0 ??U???????À0???U????0?[email protected]??U???&0$0" ??https://nicca.nic.in/crl.crl0R??U? ?K0I0G??`dd????0;09??+????????-https://nicca.nic.in/repository/itact2000.pdf0 ? *H÷ ?????????¥Ý³s}=Ü?

fºK¼?aCl£1X RPa?Ù?µ%Z³9&jñÝÅLÿë J¥??

?¾¸ÁÚ D?f¢?]ÍÕ?ªaDØåM/Qd·ù;??$Ì?+$yêÓÃ&ÌÄª;®;ÁLÑÂFj?ïÓ±§E;}íVÇJ¡l?rõßå@í§ñ£^CcA®"]T' êûtÆ"WN#?íeX)þqp?ð6Ä×eÔD>JìÁ9?×?N*qZ?ZK??5ñ3¾ÛKSâs,q®ºû¯qK2f'5ä½QCOIñ?è½ ?j?£uPÕ\ê~bí`h+(1??0?????0·0°1 0 ??U????IN1$0"??U?

??National Informatics Centre1?0 ??U? ??NICCA1!0???U????NIC Certifying Authority1?0???U??? New Delhi1$0"? *H÷ ? [email protected]?0 ??U????Delhi?? 0 ??+?????? §0??

+????¢`???1???0??

+????¢`??

1????0??

+????¢`???1???¬0?? *H÷ ? ?1 ? *H÷ ???0?? *H÷ ? ?1??

090228063809Z0#? *H÷ ? ?1???ä }µP?? -J%¼<Ì U0 ? *H÷ ??????lMMúÈkóÂM9¶ãÖKq? -R &øÚ?¡j+\G v46òh?¿Ùÿ"ª¨?s¸Ýãü¬á/t>îOO)ñÙûvtD??âí^ÃÎ@m?Å?

¹Íè¿àI®)WÚ¿ë3?m[ó¦§EÂed§?

úWéWkâ?òëÚ&?\

Unlock Advanced Research with PRISMAI

Delhi High Court