Karnataka High Court
The Commissioner Of Income Tax vs M/S. Tata Elxsi Ltd on 30 August, 2011
Bench: N.Kumar, Ravi Malimath
'-J B223. :3 E £'}§'é¥ >
-'_ ,§':3seiss§a:'1E' C{>3}:.§1:i:%2F3§{"§1'§€E§' {>5 E';'3{.;%<3:1':.:;% '§':€:x {7§r{*§€%--.E '£{駧 {Ti.§€. .§"§'i,l§{§.§§\l.§:i. §.}m":t=:>:'::e; E'€::§2':d, §3&3§.Z'T£§_§E.i.§{}i'{E. {E3}? Sri. ;S:=:s;shz:<r§f:.:1E2.a, s%ai2:<;:c::2i§z::} ».
,_fm (E M 5%}: €):'z§§z':£: Emiéza. .1?»-§'..,.. E.,':'.€i{;'"" * gm? *;2z:}-; {:1 5;;-,a.§: §:~k}m; ' ._ . _ ~ EiT:>s:§:sk}3;'€z* .BLE§lC§§§'}§;., _ E2'}'§j€EIi"'E1§£i1f.§{§i'1?:§.y§Lw¥€L3§E E?a§"E<,§ '-
'i,-'\§hii.€ Féeid Razici . ' .4
§%21:2§§:2E<:>:*&%w5€>C$ . "
. = ,,E?.€:%;<5_p<:3:2{i::%:;.'é
zé §i§{f:f', ".?%,€.f.f';f?€;.:3(7;7.§:.i'A{:'§7f£~SV%_ gm: M §<.%.:-.;_;::_ ..Eé;-.2' V ~%_sa:%<~.~.2wze ' '§"E'2§sé--E"E'?; ééa .§7fi€§{.§:i;:1.§'1»(§%?'_E'K 'E§§?~C3iifiiil 2é}<}Mz*a <3? Eff. .5%s:'tE.. $.96} z:zg;21i:'::§§.. 'é'§":€f"-- {}:'d<;%:'* afiaifrgé £03 X2988 ;};;1::--;s=.~;sed in E'i}'% Na3.<§%§?,;'E£»AN€§';'Vf%€}G?, .§'=::r<_ 15.1% asss-at-2s:_ass;.1'1.s::':1'"1:. fy"€2"i1" i2;OG3»;'2:®C%éL g_3:*2?;j;i:.1;;';' ?;.:5:':::»':.':fi %.h§':~:;-.__V§"{é:}z'3.'?;§€ {Zz>n:'§: ;':":2;13: hész pE€2:$:t'-?<:§ ii'; i 'VVf§3§"I§'11.ZE§1z.€..,;'§.,E:}€i.,E:§'§..'£'{}S'E.E§'§L§'i"iE§.:§V{§3..§.{'f§§H{}§§$ mi" Eaw :'.%;E.2i.'§.€?{§ '§Z§E{if§°€ii§.E.'§. ii} 23z;EE«:;"w A '_.*§:.<ii.._;?:.:":.c§. s;ei':. éifsififii fix': i}:"»:§E%:° _;;32ue.::}::;%{,§ %>3~* "éize E'§"'%f.'§T _'z'<§;r*a --- 3%}.4%§?§E§AE'*~E{;-;'2O{}?4 ::§;::;.{?<"§ :§1_;e3 E ;'2{'}QE§ (2:55 <32" E'§":%3 ékp'§';§?EE2;:%.<i {3m'3'z.::':3E.s.=::%;§€>n3:' zzzzd "§E§SE§§€§E'EéTf§' <7}? .§:'M'.*{i)E'}":€* '§';;::>;, :1'):/°§<j:E§:~>«E H4-A £3: 525 itiiiméi fig"; ' £31;
.§a:e;e;i':i;"£'.;'s'm {,2 §'%;-zzzggirkéréf " ' 9 i."?I£*L.i§\§{)x4i2;3 {EV ZZGGQ E3 E§"i""*«}v" EEii.?\' :
%. Wag: {7i€'2:'::1':z1§:%§5ei:"::':<%:' {TEE E:'3{*<3:§1:z€ 'I§7:;a:>; _-- ._ {"f§%11"i;::"z":.E €Z':""i<?Ec='. {LR.§§'a.:£.§;s:i'§rTzgR {;}a_.z:;*.-:%':2:»a I-€<T:22.{:§, B;-.=z.a:":€2_;_§:'z-:.§c:;>':"s;.a M b ' "
2. "Wits? ;'Es;:+si.. f_Z<)n:1:11i:e§&3i':';@2° {ES }1'1£:<>:2'éA_<1% "'E"2}*z:%<T A I Cm'?zE_.;r°a.§ {';:':'<t'::i>w E {i?>E'_ ' C.§4Z. i{E'a,:i.§{:Ei§'1§g§ Q'1.1€f;EZ'}.S3 R<32§ §E321:1g"'z7:.i<):"€_ "
" 'o-..,_§'§g3ri<%EEz::1i.§s {§3§* Sré. M115, Ses.§:21<1h21lz1V. V "
Afiflfi { §.~ *. €}" A " =.m.
1%/E Ex/E&§ii<.::}:is;'s_V s«:%>;_:Eg.:4:mis >{E:')éV' §:.-ngglf-EA': '; _ "?3w§f}. E3ie;:r;€;.m;'1£.s;:M_Ci€fy:;;, E:-'_E.<):%_1;3§.__Ra:>;:{£§... V . Bz1;'1g21E::21V'e° " T " "
-. 4. -- V V ._ .. £7{i~>s:;§::{>:*:{:i:=%:':*§ {E3}; Eésri. ES. E'}2::fIi**:;i::*3a»2::;'a%i';§3 »§§.€§"'¥i€}{?Ei§.£?} 'w%%%$$ 't,'::"§§'}'£ifin§".}.rE'.££'% is: §.'i_§€;;x'} 64,-1:,'-:\€§{'y:\?E'_ S€i{f°'E.§{}'(1 Eéiiifiwii :35 Eff, iii??? §§§5§ 'V V' :s:;§;aE:v_é§g;:.* €}r<§s:%:' §'?g'{§fi;f2£)é3E} §.)2£5i-3E'§€?:Z§ 5:': E'E'.§%., E'<;<>;£7«'%_§.{)fE§§!':I\§'{}}*2G{}§%, §}:3:" %,E":.€ E-1i€£Ssi'?SS§"E'§EffE'E'§. §;€--t3.:" 2{}éI§3~»2{}{}4e *§_3maf_«;i3'§§_ '2;§if_::z%;._ "~% %::;:,; E~'§<}:':"'§}§e%. {§<?::.2:"?.. .::':;/2}'-' baa? g:k3:2:$<%<;% {<3 i} §E}'::fz:':.=:i::§é3;"é,.é?r'V £5 :esi"*'<+i;li':2:1i2€.i;2:E €§i.':f;?S:§§,i(}E'}ES {L}? '£213.? 551. ;:'£.£3<§ §'.h€fX'€3iEE. ii} zfiééa 'L'§'::£: 2'.:§:£§.':: __,' ., 2:23;}; .;<:s€:a, ::3$E{§<?> 31.33%? <}':"<i§§%r E'}E?i&$§é'€'3{.'§ 3:33; iE"1:€:? ii".";~'{'§' §'§z:I":g;:::.I§:3z*r;j" 32;: «'E'§Z% '§\§:}¢9'Eéiifiififlfaéi}-;'2€}i3%%. {ia:E::%(:§ '§"?jé§aif2C¥{}§¥ ' :;.:<_:z:£%Zmj:.. E§=:,5: <3r€§:3;.:~ {if €326 ,:%'§3;;:<:&§§zs::'€: C€}§'EEEE'EiSE'~E§{}E1€f§' 2'-mgé "-.5' '<%;%:22I'1i'j=---- {Es}r:"z::'::§§:a:s:e;i<';z.'";€s:' <3§ E:z<::£}r1:2€: '?';?;};. C:':i.<?Es:t--I:2;§_§.'§, » f§.f§'::§E':.§:<;§;§(}?f3 K '".z,..WV.«, A ¢'~lV'llV A?/'9» E'.'§.",gX..NO. .1 {}E}E3 {BF 2808 EE §':'E"""s?'v'" E5 2%}; E :
E. '§h:% C<;:::':':2:n§s$§<3:':.s3r if}? Em*(>m:% T:z>»:
*3. "E2. §}%1:i§{§in§:f, Qi.i{?i?f§'§-E."-E i'€i::22«:"£.
E'3é3;'E'1§f.f&1}{I)1'<? .
iv' '§'hs:~: h'1e><;2:1;e:fE'2r::~; €}fiE{:é::° Waréi ~ E. 2{ 1.}.
CR, E?3:.z§.E:i.i;'}g.{, Q':,:<3:;>;;'1£:a ET§<3ze:.<§. E32:I1§3;21E::m?;%. " . _ ..
. . ;;..!;'x_::;§_}<:¥'§.E.;1:1i,:es EEE}-' Sri. M. S€.&;»;%221<.rha.E2:;"§i§§2!€><%2£ifé;= V' 51:r1c:§ é 'I :'v'£;'s:=;. N<m.s:§ §:n.§.1/3%sy:é«sn:4A;:'1.$"E3'v€_.Efiégit M}. 1. E Mg:-::<:V,. E §;§3i_{3<?E.%;. 3. . '~ V V ' "
Kz:r21zz12i1':§.ga2§2:, " ' 32222.11 gafi {):°%:.-- 34% Q ' _ V. V' .E%«:%:<~s;p{>:":£Em:'i:.
{B}? S2": {B2, :§é:);'jé-2:1g;1::._S:i, :ff.<«>é;.;;Vr1s=::s;%E 50:" Sim. '<f22z:':i.§"-E} . 2 ' =%:>2e>i<=:es2<s;s ,E'§:"7'2~.A £53 .§?§.§:;%{i"":;:':ida&?r Ssfiézm 268-3'-E. 0,? E.'§', f3:{'i'E., igéli '*. 2":i_;§5"éi'§'1$§, _i,:.:§=. ,{}2":ie:s° sgiaiecé f:§G,f{}E%,i'§£G®§% ;g.>2:s:;s€£i in E'EL=-"a .."i};V'§.{}¥§':3f§3,?\§'€:3}ff%i3'é;.7. fez' ihfi a€--.:sé%5;%s.-;§a1s2:':'E.. §.2"»z;:21:' 2{§G3~20QéE». %'3':*g:a..%:i'::1;:>'. §'.'Ti1;:§~§,_ i:;3."§§5:-; §~Es:'.zn'%3';<'% {:£}§.é§.'i. :':';a%;' ':39 Eifiéiiffiéffi iii} 2"
2 V _ _. V: 4 §£;3"m:,;i;.1i;a=% éhé: s~;'%;.§§:;$E'2::2r1E,i.a-:...§ a;_z1<2:e:"E,§{3:';&.; GE ism' :=5E::;1§.a'%{.§ §.."§':::%:'f3§:§2, ii} _;~'{éE<}i:f"é-§".z::é ".?3;E.":*§.:'E;".Efi:€.§ zmsié :'«§<%§ :2:;§da% éfizaé :'>:"{.§€;.' §'32é.:=;>.<s<-3«:i£ E33; {he §"'£'£*:'§"
'§5?_;21:":ga§{>:'{:"§:: §'E'.:-E. F=3<}.E{}»<'~§«' ,.f§.%§"€{}j2;{§{}?._, <r§;1f..r:.*.=::'§ 38,«*'€%€§,..-="'2{}€}E§ <1%<§;..'=.'§"*;m'1 ::§.":£:': {;::"{i€:'rs:'s £11?" the g":g}§§§32§221i.:ir Cf;:%.':§'}.§'é'.'2iE-='3:':§§..€,'é§1€EE' zizéd '*i_i""':~:'*.Vz:T::":'é.:;~7=.'.€3,x {"}§fi:;"%m'. "J2-T'.2':§'<;".'; E25 3}. Eifia'-:2"2;".{;-"~:.§.€3:"£%.
§.'"E'..f%. .?\§{}. .122 OF 290$} 3% E§'§"i?*J E€3E%ZE\§:
E. 'E."'§":e {fa}:*::miss;im:':a%':" {E5 §1:<%<>::':é-2 'E'"2:::<; {L7 R. §'.§EE§§{j§§1'1§_.-;§ §§:.w:3§:s:s R02-:.«:*E Ef§;':z'1g3;;:E<}:':=%.
2-») The By, 5:{}I'E'E§3'7£§SSi{3E.'1é"?'§' G? Enc':{.:£':'::% 'E.'aX C',§:':?:§ti -- .1 E {2} {'j..R. B2.1§§dir1;3;.. QEi{;'.€f."E'1f:=,§ E*{{.>2«:d. §:'32'mgf3..E(;;;'tt {B}? Sn. EVE. V. Ses;§m<:%m.§a, z'?*s.¢:.§v<}<.:2.s%.,_§é§"~~ find :31? E§E3E'.§' Ci'z.:.:-1§'z;éi'i,::s§~--..i.;*i;i§%::$§y$'{.§é'::f;$ ' {§3a1§'i§§§E?d(}:'§:é} E1-a.%é,.s '.if§1/d:»« ~ :
E wzk. P€€:1.},?:?.--§:'1£f:.;$;$.: 1;' H §i*E1:1:<.-2&1. ,E;7}:-3%.-.':' :'?:;-,§':?,-1*.,5j .. E'-3 az.:':g;'2aE <)r§£;=; . ' ' V _ . _ §~i::sg§3:§:2{ié;é:'§§.
§'E'3;,.-* E§:"i.K._, S. RETi'>..?"§£%§E£E,§Ti§§Z{£.§T. .;'?'a;%:'h»='<.:»{:;.:.£a:%} v '.§'5E":*; ; Eiiazé':::.*n':§m« S€3{i?'i.§0:':: :2€3{}--1% Q2' :1'. gag:-:;.. £952.
aha? .{"}'»':-*._:jE€§' {'iE:1E,€;.'{§ 2£¥,f€)E%;"2€}{}E:T§ §:r2é;s:s':'::,:€a:.§ EE": §""i"':7'§ E'éE:::.€;éi' g"I§}§N'<.T';f' £61" %..%::%: él'i.Sf€§€?§3Z*-?:2'E'.1{if§'1§. gm."-.2213" 2{§{}4--iZfii"}f:";3. ;}r:;.}{§'§'.:§_§. €'§'.::»2..:~~.,_E.§:. §'§<3z:':'E3is::% C;T3i_:1:"E1 ism}? Em §:§.€z£:s;<;=ii.% 3:: ii §%::":'1::.§E§éé':a:% i.E§;€. :4:;:.A§;§:&:§:.;mé.ia§ ::§:.:s;=>,§s;£.§{7::'"z5:;; £1}? Ezmr se;€:.z:z'i.<;=%(E é?.%':§i:§"'€:.2? ii: §~::§E<;2a=>' €j..'§*:::i ;:a_§Z€;.'}a>::§E zzzéd 5:29: 2-.:;'+;§.<:.€:%~ ms? <>r<.E«:='::* §2z2.ss:.e;é:-rsi E33; 21.2%? E'E"15¥§' Ea&_;§E'E§§_£3§€}§5':? 53;'; .£'.E'5% E'«§<1=.5i} f E333 {Er ;'2{}{}E1§. €.£2.:'£'.<=:€.i 2%} 5 $8,? 21668 " 'é-"'{.?§£.§.:'§IVTE§'§ %':§§»:% <;:£;:'§'E<-:*:'$:=.=; sf i'I:'"2,éE E7}<':§":z.1.E:§: {3{.}§'z1.2'z'3§5.~5§a§smez' erisf E:1.<.:§}§'mé ' "E7 231;?-:T'.,V {,Ti--*~:j:£s;f--- E. M233}. §§éf£.:'E§{2i§{}E'éEf.
igvww .;;;£'Ta§.;;;>;¢§ii21;:;§£'5s M
-{fi{j3"'§I"3i}:.iTETZ'}. %..'§:>¢f€ <>:"{ie;=::' G; ;*:§5V;é;2§s:3?;.:;:z';.%:, {_T:'::>§'":'. §'E§§§§§3§{}§'3i°i§' <2? §:'2;<:::s1':":s:2 '§';z.x' {,',e::v:'::",:';T-:23. €iiii.:'::§€:»'§i<T:{~4i.;}? E?;'f~a:':
Ef§'.:'%..F\§'{:§.??l GE' 2603} B E§'§"i}»§E~Z', E351 :
3, '£.'§'2%;* {§<f>1'::':':'}'§:3£-;iiijgiéfg' {.35 E:":e:'7m'm% '"_'"2;:x {.7 . EL E32: iidi gag Q2: ::?::3':'::':; Eéiazézfl é E?%2=zr1§,;'2-z'§ {.>:'<: E S») "E"%ts<:*< €<f:m:m'::;:%§<>:'1fizz' £3? i:'1:T:'<'>s§::&;% ' 'ax C§r::E:%«E_i2{/4}. C.§¥3;_, B':.:§§{ii:1g§, ».
Qz:€«':':::s E'{G;1z:§.. 1 Eifia->:z'1§_.»jaE<>'z'£?:.
_ -~ . (T'(.fl;'§;g§§>':::§«l:;2{fig
{E3}; 8:1 E1/§."°«J. Ses;E':2:c§":z:1§:;:, Aciw} *;z:,t'.:::"} I V
E'az':{:3
'.§'23J:.2z Eiéxsi 'V
:*r§>E3 §€r:>a€i, 1 " ' " V
'€§r"'?:i£.€f§€E{i§ _
§?3a:'é§21§{:re ;§.E§€}"'€,?47§% I 'V1 ;; _
. D: .§:{:':r.<s g"}{':3'::§€:1'i
{E3 -* $21 G. ;'_*§:i:--r.f21ié::§:g;'~::'§'; S£<,€'.}tJ:éf£'; %:~;<%§ 5:335' f':5mL '§f'23;.:":.i M} »r- -5- ..§;I;:":_ E55 fi}V%;i€:i'v~1,:--;'2%z:Vie%:* S::%<7':.§<:»:': 2€§f}--A 112%" iii'. ;'7%.€:t., E.':'«}6§ V_V3.;--".§é3:§«:[=¢;i, :',§;;_i> _{}':f;_€.f::;r' (mi:-3<:.§ E..iZ;-'@*§;*":2;Qi}8 51:2-,a..s:s$e::%d 2:': E'E":'§ E€;;':§Z?;?E%;f§33'=?{§';'2'«f}§§E€§. fzir i"?:€: 2a§.§5$é:?s&:3'.z:1§?:':E. _§f{§éi§° 2{}{%é§~2{'é{}.5g §3§*2?§?§:~':'g; i . . E"E:?::'2?::§z:? {Zs:)z,::"§ :':12;§;,:-' E36: ;3E:;i=2:-:s;&{'2 is} E} §'<:22f:z*zé;.,:E:é;';'§? "iii:-":' ;..':':E.:§-}S§.2iE}El§§1§ :;:.:{?se=:~'§:§<:§:1:;«; {.>fE.z:..1»%; %%;i".z2E.@{§ '$.31-%:.'€:§.'é1; ii} 2:Ei<>w ':':Z%:é3 :5s;:;j;§_: ,}.:',3 £?.E'"§€§ :4?-,:s;?'§;. z::s;i{:E:;'i< 3.§"1€". {'_}§"{§€E' §}§.E§,§:'e3éii{§ by Ems. §'.EZ5¥§' if-3;-:z":g€2:§<';;"§: 9.5.1": E'E1% [email protected]§§fE?3E'J-}-;'2{§{}§§k {§;zz.§.€<:i §2;"{}§«3,/'2{3€}£i% V " éiizéé £%.g>;:3€2EEz:1E.€: €f;<.>:m.'ni:s;s=3§{}::&7<r azzmi :;;:"a'-* 0 :
,5.
.E .'"E'.£";., E 25 GE' iL»?.*(}{}§} E133-%Z'I"é9"E%;?E%2F«E :
E. "§'"§.':e:% {fizimzz'*:}.€.:5§;f§{>:':{i:' {X §::'3{'z3:'m* V32-'ix. {if ) I73. §%'2.1§EE{§ Eng;
QL2é%<i%3'1..§:; §{:1::%{:i._ -
E32-1i'}§__§£:§.§<')§'€%. I Z' 'l.'E"z<3:. D€*pa.z§.}»-* C{}§'I'H§1iSE§3i(}E'E€?E° :'>€'_§§'::{':<>';:1":---:;=, 'E";53><. [ C,'Ef{'{3'}1€;?f-§2{3}. (TR. Effzzxééziizééa'=:7§::'~;:;:%'z:§a E'%i(3aja£i, _ }3zi.':"1§,_>;z:i<}:'e. "
. . §é:~':§§a:'1§.;~'::s {E3}; Sn. V S€f§§§'§E:1{Ti1£i.E2'§,, z%'{i.x:+é;>{:;1:;:*:} ; ' 21's.1'1cE . V' Ski} S:2':}&x' §;i_:'a":i§'.%;':{_i .- __ {§*'<:z':':':1{2r§y S2:i3§x .é'§z::;;.:'t% E;7:'::§ z31cE:1:'s-33: 'I'%,:i%s;>Er.2.T.E~?s.ii1"~.E:x_<.§ M ._ ®E.£'€,:';".'§'.' E3ii::g Ef{<}2?:€t,V[."£T}s:*2;a.4a%;§'s§ém2;:%1a§.§E E%;::E§§?<fl<}3°<:;._ ' V' r * ' ~ ; ., E-7€<%s,-:;}<>:';{ic%:":'£' Vééffiv f§;:'.i',. _§_€?§':§f 2»:z'1y2-2." K, E'sgf..*=":;'3a';:z':?:'§?} 3 '" ~~~~~ ~' $$$$$$ 'n'i§"E'2.,E.<:.s §',f}%.--é%é'~..§E_E«:%<.i L.::'z<.§é3::' iE3:?£%:'4i:':s:2 2€§£}--;'?': <35 HE'. ;"%e::i;, "§§€;'§}; ;:g_;:;'a%:é;5s§" 321%" M %' }":'i:jE€é§j. <.ia%;,€:'§ 23;' EEE/2{}€}§% §.}é3S§E~3{ii{§ 2:'; E'§'1»'k ?~£:;;';%Eé';.;;:;2f:;'{;;:3i€;a:%$;' 3%}? '£316 23;$ss<%§:~:s:--s:Tz':€:'1é: §;{--:21:' E{}%'f}é%'2{}i§5.
§}§'E,¥;:sf'§E'?,_i;fV '§'E2;a_2;é..'V?§E_:'§%:e; E---i'<>':'2'§.'>§i': €f;Q:,:3"%i E'§"EE.%f,2" Ex? pE€,:z=2::;€;§. 3:} E} §E'}r:':m§é'ix-:13': i;§1e:=% a::§33:.;»m'i%21E ;g:2€;%s~si.:£<m:a; <3? Eaw s::e'E::a:E.s:€:E i.§"i%;"f§'é?§§'}, ii} a;=§.?.§::x.=* €.%:-%~~2s.g};;__"w::a.i zzmii £~'iSii'f,§<E? §§":€3 {}i'{§€E.' §3é':%f}$E%é3{§ 3:23; %:.3?":$ §'E_"}%'§' "" §?é;1%;ga§a:'é3 E11-'k ?*J{3,,§%;?"}fET%§E}'€{};'2{}{}§%, {i;2:':é.&:z"§ 23%;' §{§;'2§{E%§:% _<.?<::§:*;§'§§':":i*~«éiaaf s:::§"{§§a:* 51' %."%':é:% §'}<:-3§.;§%._:§.}7 {i?<'}:"::.z'z'*;.§sé;:%1Z<}z':2%:"' Q?" .§§:<*:{:e:':"2<-1*.
"ffzim, é.ITZ';3.:'<:'?E€A E iii.-iii}; E%25§.r1g_§::a:§{>':"<:
E.'i'.1%.HN€>.:§?'{} OE' 2€}{}9 §§{?§.1'%"{;"€3EE :
3. 'E"E':w {LTm':':mi:e;s:;;im'1<;?:r {E 1':T2c{:§':'1-:;% "§'2'~:T>;
{,5 34% EE§::.§..§{:€i.;'"s.§§ Q':.';<%.<:%:":s; §%02:e:':Z £3a3'y;>;z;E<;}:*€% 2' '.§"E1{:: E%.s;s;'£. {Z{3:1'::"I1§§s:3;i<>i1$§' II}? §E"1£i){3E'§:€? '§"2zX {Tfi2'::§e-- .1. 2%} _ (ZR. §:%mZEc::§§:':g, QL§EE{T'E.'1S§ R{>ae:.%, §:i§;32'1g;:;i2Z§'h3--z%e. -
V A §V.';»1'-%.}f2§"':2:£.-33%;-.z§'1E15;
{.833 Sn', M 'J Sé3s=3§'1a<é%:21§a, ;"s_<i€f'-:)<:7a-1-i.-6} . V 5'&:'1{i 3%,!' §i\.I<:~v<:.=E} S{>=f':é..?-* _Q.¢§i¥;é>v':::§.£§;§1§::«<:_::3..E:':E::;i::V §%*':.,, Ltdg, '?"::E2 3'.'vE1?IE:;z §"§€)E§UE" f€§:}z-:_,;E.§ " * ' I-}3a;§1'1;§;i.Ee:::z'é:: ____ V "
,. ' . R¢is5p{:§'3:im"i {§'_'3}}' Sgi K33. "§€2::'z'zz2:';"*.:'::%i'; .§':::;§39%f§:.*zi'E.€ fix." Ev: {E5 §{§§1§;§ §?32.aE':"°i(§ge} " ' ~ V __§;"§'f:_._ is ffiéxf"~--:;:-:t;::§e;%:' Sé*£f'i.§i}E'i 2€>'%1"}~;": Q3" §.,'£i ;2'2g:%;., EQESI ".;§;3§s3.§::$§. £_E::.:.>_ --.%;fLi51?'*~--5:§§.-2:' <iai:€<E 30 f Q4 1' 2={}{1%§§ §'}&£.;'=§»§¥§£%{i £312 E'E'.»*§ $5 __z'};.:~é'v}"*«.3, far é..f:}.<= 3%.-§§SE?S§3§'§"§€E7£'E§. },-*<=7:2::r :2{}{}3~2€}{}:§.
;.;:§-r:;:.3;§,':_g %'E'.2;:&.£.."' E-§:3;'::"':}Ee C€Ei,§§"'E z'1.:z2_'§; E36: §f;§<%;::s~;::%{.§ in 1} I{::}'§'i'2'1ij§§E.2%I§'* §'}§°?' :s:«;'z,:§i;:s§".:~m%;.§la::'§ {f§_%;.2:i'fE':§"z'li€')E"}.:'=..3 iéf §;.m:* :_~:;*x';',.::':§,€{% i':Z*}5.:*€:i:2, ii} " i§,}%.1:% :}!:§.3:g3§%2fi ;%..§:{i aiasarégiés: %..h<:= <::r<§€r §}2:§E§§:§i';T'.£'.§ 5}' Egfif? E'EZ#%'E' _'3;','%'E.%ié.::"E;" §'§?%. E\E:3.,§E3::i"3?§,f§:.é?s§{},f2{§{}E§. {§:':.§.§%{E i?E{};'{}4g"2€E{}§Z% 3 5 ';
3. %"m?¢Y,£3f€'»5?$";>':$§5«"¢"4')6';$$Vz«;s;m~.:mmMn»;v/fl»v»w , ..... .. . ..
{}§'é'i"i<:
§.'_'§TLf-':., .I\?{}.4»€-$2 GE" f2;{}{")§3 B E*§'Ifi?\i E5 E: N I '§"'E':::* (E21222;§:£s.§si:'::'2:%::' {Z}? §'2'2{"::';sm:? '§';.1:a=; {E..§-E' E3z§§§§iin§}_{, g§§a.7:§%<;:2':::-; E%.{3;2::'§ E:%21:':§;2::§<i::':3: ._ Z. T§}€';'? §'£'}£'.'{}IE3;€,* ' {}£'£.'i::<:r '»7'Jz-.1:"{§ £2 £2)" {ZR I-:3z..::§<_img§ T. Qz.:@r€ns3. E-'%{f::::{i, E}3a::'3g;_§2:z§<3z*<:: ' _ ' ._ .' «-._v.A;_2§§?c%EI2::2'::.S {By Sz°:%. M V ESs;%&:e§":21<:E":2as.§;11§¢'§&»:§ja2'c}<::zé.€§} " ' .éK:'3£§ Mazx E~§é3aiih S:::r§E}{% ' j QEEE,' E~;§~:%z?&E.;E': ;"E§é_?:<'é?*}'<-=4' E " ' 8'-3'? B£o<:k;, K9gt;::'1:é;::g§aE.a%;"F3:;%:§':g§;:E{>§::¢;
E¥;:%sa;;3:>:§{§<%.z:%.
'E'hi:~§ §'§}"%;"i:+; '§§E§:':{t§--. 'a.:i'1:'si5%~:*=* "S<%{f:*::£€,>:'1 Bééééqa mi." Eff': ;'9ag~;§,% '1 $36} 3. ;1ga§Ez:~i--:€'.j 2:23 {}zf::1s?;2' ciaéérd {}IL,z'{}5,fi»EG0E§ §T§::'.if.%E:'§€f'i(.'§ in ETA V. '"1'*€§::(§E._3é§.;'i%_?¥§{?.Vg'2€;7{}8V.'€223-:*"'€'E'1<: 2.§5&t~x:%$s:'1"1s:z'3§: gg-'<;%a2* 2®O2~21€}i}3g ;}:°21z:;§:[:g';' :..E':;::' _i'E::s; ?E{>::":>E:% €ff<2z.:ri': ;"z':.z:§; '36 ;.:»Ei;é;:,:'+;€r{i in 3} E*1<::*.:3::§ uia 7:1:-3% " v%;.§:e;:
$'uTi}.:e3~§m'f:*£.igiE z:_;':.':es;%::;:m1.s;s {>5 Law 3£'.z;:::e3::'E éiEas;?r&=,§:*;( ii} :3:;§£{>w;€'h§% .3 j;1:':'T€E éetsazi, Q-l--:'€~i«i{."§€i'? i.%1.€: <3r§E€::" §:«;:§;;=.'-,~:<;%<.% frzfs 'i.E1%.? §.'E'f':"i' E:§;':m§;:;a;§.':3.:*s;: ::'t;--_ 57%; T'*3{},1£:§5}.§fB?*§1f§/:}:{:*{}§'§§ <i2i§.:é{.§ E} 2. ;'{}5;'2{}{}€§ {:{}z'§§*"iI:°,:--:7:_ :1iE.'::i:>' 537$: '1'? <':E"E:§f1.:;?-. ?:_§:gj;<:r§§.2;::.<t< '~::{}§E'§E'f'£'1iE¥;;¥%i{}§'1.t2*E° g::':e:;§ §.:::::%:i}:':"z@ . Ffa«'"z:§*<§ :;?i{ E E., EE§az.2':§;'.2:E:.>:'€:= Mi?:,...4v ,,,..m_Wu, " '~{§*3 §,-=* S;*§_.*%i? ;:a;E'.z:,;':};'£: E~i'VE5§;_v------:i;;'§%;r<3 ::«.3:"£:£t} 28 §,"F.i£,aE\.é7{"}.4é'£}{3e GE' i;Z{}{3E3 B €:w€re;': :
1 'i"'E':€= €f<'3:u§'11i:+;ss§z;:'3:;2:° £3? E:1:'*<:1'2'::'?: '.§.";.2:x:
{.5 R: 1:§:,:.§§{'§3im;;_§;
§;z:é3:=;%:::'~..~; Eioagi §t321}'E.§§E1§{_':1'é?'.
3» '§'hs=: 5-'§s:~:;'§' Ci} i.'¥'1I"£E§5§§3i{'§ :"a.e':* €§'2e£" E:'1«::_:>m <22 '.E.';1;:>; "
W2?a*d-- 1:2,: 2}; ' (ZR. E§'3:.;i§<ii:'1§;3;. iQ:.:é3€?:':s>3 Rifiiiéi 'L EI*3ta:'1g:{:a.E<>§°e3 .
.V ...Ag}g§s3Ha:'1'1'.§s {E3}? SE1. M 'if E36593': ;¢:_.§'§§:z__1i;::.4 5-3;§f§%?{3c*~:Vf;£4r;j§' ?°v'Ea.:><; §*'E<;%21i§g§.'%'§ E:?§<%:"-" vé Eg{.::'§§:'3 €}I'};€f E---ie-?2i§.'i.§': f:?£.*-:"iE*;%le*;3?E ' , 5%?" Eéigéiféa '§'.7'.,€_}§'é«:E':I2'ifi§{éz§éi§V E3;1;';;;,§2*a§<3r::%~§3E'2.L v ' .., E*%:és'e§}<>x"1{§:::':"% 'f'-iiieii m'1{§a:2:" :'3<;t-<":E:i.<:;:'3 :25{:-5:. <33? Efi'. A{.:'%;, Eéfiéfié :é_;§;:i:::s;é'§.'A ':§'eE';f:§;5i2%{"}{}éi%° far %.E'3{% 2%.?i§§~§f?ff.s*:':i%:¥"i:'1€?§':§ §;§=.2;::7 2{}{?E%«i?:%}{}<'L, K pnziegigigg ..*:.§":y.V2i" %.h.E§~; E'§<};§';"i3f:t;? {I=:.:u.:"i m22;}2 be p§&:::'s&%{.§ is; E} ' "-_§}:§§'§f7:zz.:.E2?d,{%=i.Ei§-2 5saa:§3s3i4:mi.iz'2'i {.§:.§{::::5E.§{.ms; {)5 22m; :e;£aé..:%::§ §,§%}.€s:°&%§:i2.. :33} :.1.':§§{m»-" E}: :7 2:2§.>';j}e?z?:.§ ;'-m.<.:'£ EESECEE? éifie {}§'ziE{-3:." §"}£'.1§:§-i'%~i"?{§ '£33,? éhe E"§"£%."E' i.._:§:°£;i- in .§'.§i'5% ERR}? E §i?'£:3_;' E-:'§§§'?'é{iE,?2éZ}{7§E§, <I§££?..€;".'{_"§. £1} E. /{§5f2{}{'%E5é .. C
---.{i'<i§2'":'E:i:'z'z: E3':.§";{;*--. 2:;'§":§:?r %.E"2<;% ;"7'1=§}§3é':'?3.3;{§i.€:? {.7i:.}:'2::iéééi:;:«é§:§z':m" z.:z':{'§ §:';<;%m':':%;>
--:{:3§Eé§'if;:'.1Z %f'2::.:'e::i .i.?;{ 2%. §:3s&:§§'"E'§_E:é§$§€'}I'€'I';
"--_%Z}:};'§£;>,:" {%2i:%i.r;i=.{§ {}§;'§552{}{}£§ §3;:z.s:«;s2sz;'é:t§ in E".',:*7a.
§.'1'.;~':.,i'2:i'C}.?4fE {FE i£Z(I>f}§} §:§z';': 2. Wafféf 1': :
E; '.§"§'2<% *::'€}§i}§1'3.E'SE-E¥§(,>§E('i" {E3 .§'Z'".i€".'{}§E'Ef;ff "E":;z>; {f.R§j3=z.2£E{:%£:':g;:
§_«}L§i3.£*.Z'1f:'$ §€<:>a.{i J _ E329: ngeizi {.1 R? h
2. '§'h{% iE'1i}'.€.':iE"i€.' 'ax O§.'i:?£<:e;:z* V W21:"sEAIE.2»{.i}, V CE' E?3:4:iE{.§§;':;;§, Q:.;§n3:::1s; R(}é?iC§;~.§?i§.1{'1§§éE§€)3T{§. ' & }V,';;57':g3"§§eiia:":£ {ii};-* 8:': IVE Er' 5E§€-:.:'%~;h2iz<:E'1a:2.,.}.2a%.§ 2"-\@€:v§§<':2'i'£eff "
;'*x':':::§ EVE,/S MzzxvH¢>;§EEf§:s§:«<"%:'§E;§%.Lu:§_V ' {}:'1{:: S§3§:{::"§s E-'ET' - " "
53$'; §:3}<>:";}.«':,__% §§;=i§:*am3a' E?§2m.g;-.:a.E<);"::'--. 4. --
. V: .E§éE:=;p<"33':€§é:::";£.
- 3/ 'V "§;.¥:"3*:"«' E~§;.~§:§.V,;.é7;§'3},I£azigrgx E'; §{;""2%;:,§%;=:: 'ra€<::} =>§€=§¢'«:'¢=%<:'~*%w?€ '§""§":§:~[-.».a E'i'?€" 'Ea? fE3§{°'.{§ :,:.:1<§<::;* E*:1€:':'£_ig.>2'§. 25{}--.?: as? '§,'§" z3aia.'%¥;,, E363
2.é;;§zz..i.z"af§;§ §'j._§*u;E -V 43:} :f{7§<;%:" {.Ez:§,.s;?<E E2;'€}é':'if2:{}{I%SZ% }i}E1$fi-3r:':(I§ in E'"EE%, _ ' '?'$=§"<':..3{EE§:i..f§§A?\5{}f2{i{}é%, fag" ihéi 21.:%§fé;€;*.f%§%;:"§1¥f?§'.1.'é :;£"§?'23§' 2{}{¥3--2{Z?{}Z§, ."'.._§i§i":¥f§£§7¥'E§i§ €:;';3.;::.I'. §,E';i.s; E'--§<;§:':'b§:'~? {ii{.':m°£: mags' %3{;=;= §3§§fffc':-Siii-{.§ $.19: i} §{'s'%°ET§'E%.§iéZ§%1.€? § §'1%;f'. §s:2bs.«=;E':::1:,§2a;.§ {_§::<>5s1§<:>:'::;~;; xi}? .§.;»m* &'~:»€.£3;'E.€{.§ '£..§'Tivii':E"£::',3:I'L :32} _£'§'§:.§i}V'a}'+.;-'..?§f'}'.'€':'? :.::..;.3';3<?aE 2-m:.§ S-£{T"§ E..§"at:', !."}E°{'.§€'§' g;.:23.ss;::;s:é:'E 9}}-* FEE'-'«'=J.E"' '--«E331:§';=:;3;z:i::m;% £2'; §'§:-"3; $35.}. §{}§34§,fEi"§?%§%3vfiE§}{T3é~%, <'§;:§'.i?::;§ §;2f{}€};'i2i-'{}€}§%
3.:
ES <'{.mi'§.:":.z1 Em? <>:°{ié;?r <22? :E':<«? 5'x§}g3<:é.i§a1i€ C0132i'1'}§S$S;iiI}§'§{'i" 2;-mi} E:':<'*.m:'::[;'-= 'E'22:x {}§'E'E{tr€~;". 'w.-3:,-*'2':1:"<:i E2{ 2}; E:T§22z:':;_2:::E::>:z:
EJ§',.z'X..N'€.}.é%3:3 GE?' ;f2;<f}€39 £23 E£'§'WE€Z ECN :
E.» 'E"'?r:<;é Ce:}:':'1E:";i:+s5;§<ism%é:' {H E.:'::'?<')::;';<? '§';:>s:
C R §:'31.1EE<.ii1'1§§ Q11e€n:'e:~,2 Rifiéiifi?
B32": §,{21Z<> W.
2. 'E'%":r3: E}«3§2u.:;:; Cwmm§ssssi:m.e.:" {)5 I':-'~;,(*:<.';:'?:'_1<% 'i"';?£:{ _ C£.rc::E.e» E "E (33. {E R ET%'§2i"E:ii:'1g§g §§L,§<;*[:?s_1:'1;'~i:
E:§:.%.:'1gg;f21E<>re p V .
A;7;>é駧2m'a:aa §E3§.f 82%. M 'if §'S€és:?Ii2::{:_ i '.
EHECE mg. <2 Ja::.;*s.»;e.§;%_{: T , F\§e:}.E22,, E5333"?-E. :?a;:«:::,e:"=::-:%:c:._'* V' "
E932.-'z:':ge:,:3;a%;Es:',é§"<::, 2 , §12;«::%:<§§3:}:2<E 6-::mL §E3}-*"S:§'§:' §3.§£.E7§if'E';f§EI'1.§ {,?e:}:.::':s:;s:%§ §:;:=:' Sm§:.= 'sf 212::3.§. E-3.} ' ,__T§':§$ 3}?'-E , §'i§:t={% :T::':<§::'::"' Se<:§.m:':. i£{*%{E»§%, <3}? EYE'. ,5-'%_<":€';_ Eéééfié _:r:;;;a\i:T3:=§; é'§r*:9 "%f}:"'{i:%'z" {§2:i§l{?{§ {}éi;'{§é-§;'2{}{}§} §};=:&;:§;€:4:r§ :3": E'.§}'-'F; ?:,7§}.f%G<'§jE-}§.§'\§i£3;"2é}{}'§3§ far i''?:%: ;?:.i<§5%<'?E%.'E:3§E'§'E€2':% jJé:?&§' f.3;€}{§«im§§:{}{}55
- 1_g;f %. §*.:2::§, i:§":§:':'; E.--3§e:}:'2"!::£<:: iii'/<.:~z.::°'é. s'2'22:1§; béf' ;:E:::g:.s;:":<:E 2:} :2} ;j;;1.1§.:::é'.<": éiizér i=~:u.E;>:;e&;..zm1i§:E {§_:.§<:%:4;ti.::';:":s; :3? Eamf :%a§';i:§.s.i>--x::§ '£§'§:%a"§:%;§2'2. ii:
%%w%m%mwmmw " =';f?zt:
' "*»Z§?é_12;?:'";_:nEfgiségismez." :_::.£' E:'3:?<":':'w:. 'E'2'-:>;, {Z§;.'z.:*E.a:~ 2f_»?;{3j§, §'?%:2>s_:'":__;;3;;¢'aE.:>::'€:A .E."E'.2LE\é{"§, E333 (L3? 2038 E3 €iE'.'%fi.'E?{'T§'E :
E' '§'h<'~? <CfZe::»:':1::1:E.s+;s:.;§m'1£2'? £3?" k':<':{72:1%':a';= '§'a.x C R E13z.si§«:§§1'1g Q1,1€%c.*.:':s.ie .§:{{§a§<i §3z1:':§;§2:§(:2rc% '§'h@ By Com.:11.i.s5:;i<m:%:" Of §§':€t;<}::r}e . Cir<;%§é3--E2{3). C R §'3ui}.z:i:'ng__§. §Q13=:j ?::'1$ R{}E_1{i; _V §§%a§1g_:z?:.£:3:°«:-2 " 2 " * "
xv ,,J%.;)gf2€é1.2::'2?;.§;
{B32 Sm. IV! V 865.-:;h2:»;*.he3;i;':._ ;*i€§:r.é2A<:zii'r:t§E' 'V 413.2% .. .« . _. V MKS E°3€}€:§e:.e {._":7.er%;-'3.<»%I';a%gi§%_._{}-Ezfijgai1-Sz:}E::;_€,§.::§;"3 €fi;a§§é€:r"&% E3v1'.., E.3§.£§,§ Um. E\E(}J,€*3'é'.i*% "
h1\;€;%:':':.<3:' E3'11iE.€§'i:';§2;-- 5;;
E'§'P§,, 'x7%f§f:iiT:é:'iT'i<:Ei:§ £%.<327:<fff E§2«'u1g;=:§<':£;f:% ' "
K. . §%e:i.s»§;';{: HE§{'?§'1'§, 533;" Sri,' ii E3 §£zé:';.;.:;'z4,'S':"; {:'€}L1§'1:?%fi'.*§ fa}? §'v'E;'-9% .§"€L:§:':g 8; >';:1§":*§{Eg§;:?} V" 'L"'E':F:1.f:.'»iL 'AF'E'}%.AE§s i'§E<%{§H::1:.;'1<§é%:" -f%€%<"s'i'.§<>§': :?;§{}w:% <1? .E.'.E.I E-'wt'; H35} .,§1§E'€".§:?51§;§.z1?f z:i2;z%fz:t<:% 12%} E §;'2{}i'}§3? §>::s:;s§€.=.g§ in §"f'.:5§ E'«5_;e:}L'E{3'?;'.Ef§§-:I'§3{'}j Em' EZ'3e:: a:%.s5::%;::--ss;s-.:ms:%:z'£. :§-"§f?2iI§° 2{}®5«»2;{}G{i gzrzg-}z§§i§; E,E%'§;§.";E'--._ 'éizisg §"§<)§':"§§§s:é {L'{}u2'E: 23121:}: E79 §i}§{"fZi:'_'éf;i{i 'if; E} §'{}E°T§E§.§.§.§.§E;'§.€? Vim? i3uE'";éie*:,2?2:':':..iz-2% €.§'§.i{;??:'§§ §(3Z'}E% <3? ism; :%.sE',a£.<;%{,§ %.E'1¢;%§'<%iIa. ii}
-- &';':§§{'}R>*J Em:"~21?~§:3'§3:::::E 2ms:}; £5iSi:f§€ :'E'1::: ii>:z:i<'::' §::sa.5;${:=.{i 123? :.ha': H3'-"a'§' " VE'%,£m::;22E<}":"é: 3:22 E'7§';": Na}.?i3?';'E35%N{}f2€§{}'.£%. {§2:i§;%<'E $6,!' 3, E. ,:"2{}{}E% ;..;.j§1 %..E.éé;: :3'? 'ma': 3'%,.§§p:;%E.§;az.€4<% (fig:;'z1§1':§5%3:ssi:;::';€z° ;22::{:§ E_§::=;::»af;
*5 u,:,a.sm\w.~.-.--,.ze».~w»\».»».w,4,,.--,M.«,=r ,=, ..,,=. .. .
5*'-€L;}_'VZ§'§_:f§V;'ATr3:E' ' i::'{.§12;'EK'E§'2'E§E%Eé§{'}§'§€?E' <3? §.:z'.'aé:i:'m':.§?: {:'§.i'{..".§s;*.~ §2§:"E§f;7 §:§'3£E'2§3;&§..§{}E"(?;
§'),'i"..§§..E'€G'2.§ 1? £2)?' 2308 E{i%e:*w..=€:::1:
E. "§'§'2€,= CU§"£1§E'1if¥3§%i{}§'E§?§" {M }§'E.€:{:=':"£.'EtE "E"a:>< C'E1%.13':.2'i}ci§;2g2;.
Qi3ii'.E?i.'1Ei-1» E-£';<}z/;:é:f§§ _ Ef3:¥1n;_§51i<)1'e .
7'. '.E'§'1e: A.SSS2{S'E.€iE'1E. {?:3::':z'1:§ss:si<7:z::::.' E}? §3'§<.",E€}fi~}_€ A ' {iizfleé-» §2{3}, C R b1.:iE€§§1:':g_:;.,'Q:::.§;i%:3::5 REE:-iii' T E.32u.1§_--§é=:E<§z*::
V ' {By Sri. M ;":§e:éE'1a?:.(:§12i?;e%.. ;"s:..:_:.if2I"Q<;éz:..jE'.:3};_' V fig MKS 'I'a§.a; E%ZE_&;;§s'§ §:%;:::%V " __ b .._ 5%), E23, R2'<.%E12'.11g::;fi;d ;if€;02':s::§.§ « A Ba:"%§_.§;%i}ia:°:;.'; ' "1" V' "
« fit §T%{$s;;3<::'1:§<-mi.
E113}; Sm, {T:,'Sz1§?":1;§§g1V§1,VS1"; C{f«.§4§§':1':§§.?§ £2}: Szmfii, 'Jzim EVE} M I "
-3 .»*.§§_:§e;LA'§'§Z": ES *;..3:j'».;§e::" ;'§'3<:':C:i<:»:'.2 Z§{}--EE :1}? E73" ;7'ai:E'., zéééi} 2-z§_§2i.%.:':.sé§. '§.E_"§%:a _ é1ZZ%.§"e;:E.:;%1* €§£iE,€f=€§. Eéfif 3{}g'2:€}(}Z?' ;;§z3s;s_a=;:::ai in §"§,';£'a f?'i&3E.é_}€§}.._ f<:>'§* izéze £3;'~§&5€?§%E§§I'}.€fE'3EI §,«':';:':2.1r 2{1*{E2«2®Gf§%, ;:>m§;.§:i'gj E'.E'2g:'i'; .,':"5.?£.'§.:§.§-'I3 E§:i}2'1'E::§e {Ia;.:§"§ E1"§£%},r' 322%-7 §'.}Eé3;.i;<5:;€:{§ £6} 3% .f:fi%:}2"§:'1a.§§:%§':;%"----é§:é%' l'%~2E§}§£'§.E"i§'E§.i.Ei§ <;:,:s;%:§-;!:,i<3:'1ss <":£" §;=.-'aw :~:;:§.ai,e3<i §i%Ei?E'"€i?§§'L's. ii} ' 'V'A"«__;:E%§x.z-f :'.E1$*r'v:z§ié§.3sé22,§ zmai a2.s2,:§{ia=? 22:6: {}Ii'€.'§€3' §}éEf+§:'=,'?>%'f{§ $3; £i§:;=: §'§fi;'E"
4_ fizz E'§';.<'-7: ?*§<}.§3§$f§":*§»iI'§€£},fi2i{}{}%"§g sia*:E.::%<E 1€§;f}{§f§§{§:?
*-.f:r;=<::::' $3173: 'é.'§':é:E {'}§'{I§if"'§' sis? %.}':a;= .z%.p§'}£%E§£.aé':§é €:i€.)§'§"§.I'E":§&;S;§<}§'";§?? 23..'E'}{i§ fifia-53%..
-',.2»J U1 §"§1z'a.£'*<EG. i.EL?é'*} €31'? iZ{3'3:€} E?§é%t:w&<%:'; :
E'h<? C{'}§'I}E'"£EiS§§E§ii}§'§€'§' (E? §§'}{':.{',}§'EE{i C . R .£}?',a.,1i§::ii.::1.§,§$, Q:.5c%<+:';$ E'~Z<:;ad.
Bz2mg§aE<>:"e "E"§ze A$$I:. €,T<.:mmisE+;E{}:':a:' {)5 h*ac<;:.:--":1%i€: _ M {3ir<°§e;%~}2 {2}, C R E%z.:é§<i§ing:;. Qz.:é:*[:;ms=.»:bRQa§:i;._ ' EE%;1::g3;z::k>;°<:. 1 "
{_§3f,-=' Sié. M S€:s~;§'121<t.%;21E:»29 f&£§V7<}{»:2,fi§é3 fmfi.
E'.:-VS, Q%.,:2:}.iLy E§':1g:i:1:e€:r§:'1g°'8: L 5, _ S<)§1;\. ,«21n* 'E"'€:<:h:1<3i<>;}3;ia%:e; §~?*v§.:. E;=i:<;i., é'\E<::.55a Q1.::%s{'."§'<>&%:é":1*s§ "
W'E1.i£,:%§fi€E.d i?.r'Ea"£:": E<{x ' ii? ;
EVEz:ha1§§£év':»1§§£;;gfzgfjg
§321':1gg1E{>i:'é%~4§;'a V' V
" < _ _ E¥?;€%§s§3<};Tz{i€§:':.
{E33341 Eéri, G; f%;~:§°:a;:1§i.;z?a.? 535?";~57':=:§v_§:€'E;i€.:.% £62" $§'E'E£.x 'v";1;'1i,E~'§'} ~' ..'f3'f'§1'E.é}§' §'.£1%"% is "§i"ivE=s:{._% z,::c3{§€;%.z' Sé;?{_'.'§,i.{}§"} 2€i{}-fa $3' iii'. :'%{:i.§ E. $5 .1 .V :éi:,§:;1§§E.'E3i 3-.z'i";3r:.<:*. ..g(.}':"(.ie:%r €3§EiE'I{E€.§ 385} E,-f'2(}{%£'% gxzzs-.a::~'s<»':<:'E in E'i1f-E '1_?*5<>Vf?--»?V3;'§§z%fié'£§;' far ifmé 2;:.s52$;§;':5::ss:'§':&-::::'¥L. §,=-"aigzagy i»?':Qi"}E%~2€:iG»%.
1;§_I'a}g'§§3 _ E. '1 ¢ '~:'E' V:3'.%:1?_:';~., §'"'§{)1"i"§}3i% €3{2u§°'iL. 133;'-:5; E36 gkiazageeii 319 E} §"m':'i'm..§.z-1i.€: ':.,§fi'a? ;'--;.:';;:'§:s:a€.2::::%.i.a§ {gm-?,ée;i.:'<3:':55; «:3? Ems: Sé.az.'i..::{§ €.IE?;.t%:g°&;£:§'f:. ii} 2::EE{2€,»<g_" Eééé? V:'1.§'}§T*_&§ 2-3u:1:i zifeégie. 23:6: <,>:*:?Ee:* g>as€:.<:':{E bf; the E'£'!%51.'
- E.%213'3:§;i':5§E§3:"é:; E21: 4' §"§'£% E%E{>f?.%3f§3s§FsE{}§2{}{}EE {§.2;2;i.%:{:§ 3%" Z '1,/Eifiifig _£:;1{:<:':{§E"m" ?';§':l2é €}E."{§€;*:¥;' <3? %;..?E'2€: ;%.g.:g}€E§z1i.éi {,7<>::§§:'1.§.:%:%3§{3;'2é:f:f E;-12%,; ;¥'%:;;é::':.. " vC$::'iv;::':E§9;ss;§<:::":<%:' 2:3? §n<:*<}ms:% '"E'&:>g3 €:§§"{"§€."§i2{2:=, §?§2?::':g2?:§{i>:'%:%.
Zfiifiiumar $5; a::§.a%§.§w2'a%s::§ §'.§.'"§{f §'%:>E§<:»2:r'i§':;,>;:
" HX§;'§".?.¥';"',.',*".='ai';"T' {?<;2a§:2%:'z§§ :3': §'2i'>§' E§<%2':,z%;:":;;; §E':§s%; <:§.;3>;'*--;§ 1 ,4 £'7;§>7§§::;':'1§2x%Lji:;5%' M "$3; €i::»'§«_4§ 3 fiéfiéfi ;' ~ §::"2. §'%:>1f€:§ $2 2<:;<'é§'2;::§: §:4<:3a%;?zs§<§,%s SE} J U1") (3% EV} E: N "E?
in 33 '£'§:"s<?::é;e{=: ;::;."2§>€~:2:1E.s+;, thz"-. <;t.::::s~:;f::i<i;:'2 §':':%;<'>§z«%:::i £5;
{}1"E€f' ;5.u:":{§ {E19 ;*:=,21A:"z1_&a w}";.:£{:tTi'1 :5 ;:>m*<-ii}; a <;2_.:z::;t:i{§:'1 <':f'.'§';:.'fa;*.
%;,E':.<:%:a g-mg: §".z2:.ken up é<>§;:=ti._%1€=r améi <iis;;3<,a:;e%;%:T: 43§....?::y _i;i--".i;}s' zmmm 031 j 1;; ii gggmea :1 E" .
2., §?'::§:' i':h::% _;m:";3<:>s:s€ {sf <:?E;2§"é'i{:.?; . -:%T;%~::::,V::~{ 'i'*:':
I.'E'.A«N{>54~5{}/2:fi@8 :s12"<3 21z:¥;<}§3E:::?<i i.:":t>:"{§e:' :0_é;§:{§§z*€é<téé3éfi%u V ?;.%';e:? ::;a§n<.a;i:.i:::z'3 af E2-gw rais-sé;':{§ in 2';§1§"L'i.h"z=.:=-"«:&*, 21g_3§3%::2:'E5;--.V-I 35 '%'i'2§:" { '~-.€§§a:}:1~%_=.;::l:_:'1';g><_: is; e:1;g;21g%3& in t.iE':€: §3u::;im%ss3:"{}'§:* --.$'§j:?~<:§a1iEf%?;<%d"--.;a;§'ie§ é:':.£':::'é§ sé:z*v%<:€s~?,:, :z§_;':.rE§em1g;
a§::.{§ d§éi<§.riE'3:.::LE<}3'i "<.%f' V._.{§gx;%§"L:>:f1"2izzésré higgiz %;£;%<%hr1.{>§(>§;jy' <:<>§::zp2::§.€z' $3; ""§;:';:;:«';i:'V--. é1--;'1:§~-" sE.<:s:°2-gs? {§e=..r§{?¢;%$§ <:<3m§3ui:s3:* " n§_:«::;§'1$::i1§.a:;;::'%3,: zmef' «sa»a.=f§..::'é':'{>':'1:és ;::'1.<i %§{}?§.EV§?..§'€% p§"'<>mg::£.i5>::« ' §}Z.2:§*§§":j~?._§ _:i¥:::§ '«}?€{?€i§' §:::':e:§e:::§ :§'E*~i E':/Ear{':'E§ 2{}{}i§% E:E_':.«:": maria;
E§{i?E,E {.}f: '§f€§'.€§'§vE'§:i€? €92" *£:§'3{% 22:s3s+2:3$$s§3€: %'§2:.s: 'i}s3<=:::: §':*:>;'r.: E;.'§'2£{ii§§§§ {§§_'2;'§;:3':-{_.::.'T*;. :>3zTE'."3{§ STE?' gsqszii; c:":§g22g;<:%:§. in iiaéfi €,'i::é:2i:re '{3.E3:;%':'22ii;;g:2§'1"§~;., "E"'ha'~:. :°.2'f:<.:2,z_:":fé%§:§ 3: s;:.;:rr: £25.?
3 " a ,. ix ~'~€\\l-.'-
.. V 'A "'"'§?%;>§:%2;:§;:a§' §'%'E¥::"?;faE'Ef%'=';:-€ 33:12:'. ss<=.:2:~;£: W§"1i§=iiiE'; §'}a%{:=eg:;§é:
35% 21<'t'f{'.i0':"2. £31.': <::€>I':::~:;ic%i?:';2:*{.i,<'>:"; {.>'E' 11.2%? r«:;:p§3z, éE1<:% 2E1SSEfE%Si§'1§,§ 2::z.1§".h«:1§:*i%y E':é*:§r;'i, E%é?{':ii{3:'1 N}-;--°E dcrfmess; :.}:3.§}-"
E':,:;';'1{:2*=«<3z*. '§""i'1si> :§é2<':E: E.E':;-1%. cméy :>:».:}'3s:}ri €::'£1"§}§&€§§5:%'§;*' -1- d<%§"iz":z:::i E3£"}{"§ ?;.a:s§.;-2% i.':,:.72*:z'1<:.}*é;s%:* is ilgéfiih §.§é2f§::e'{i' _ z:1.2":_n_ii'::%5s't:s»; i"_E'1€:': it-g4;i;§£21.i':..: §nim::.:.&E<,>; ;"' 76' :T":a1E:z,,:z"21E n'2a%z1:2§z':g {:0 the 'ieitifzé 'Efc:3'::2?:l_, 'iiE:§,_§"fi$§"§'£f.Eff, 'E'E'm>>3:"€;7:2;3:'é=:, it E1e':§{i§ .120 <};e>§'i'a;;cf;.i«:::':'2 f";55<mfx. §<_§'£:~::::§ §lEI.I"I"i'riI}'&V7AEfE' ;::<3s:-;s?yib£€--:. '§"'h@1:":, §E'§é': :§u.:E'§?:?3s:'>Vs:*i'i_';i__ '§'€fHé;?€f on argafiaéufi j Ei{§;:';;1EE€?,"1'1'E f': 5}; "?1eii{i " 'ifi}1é£E: _E'V:E'3--.'<.-?'.*." <%<>.§:1r§: 2.::'1£é§,a11i<m e:<.p<3':'1sse§e; <3? i'€:::;,*fs_;--aM;':;"'§'--.§ 33% z:>.x<iE1;zd<;?:i £'";"{>.1i:_2 {ha i?X§}{} E'T'§Q.ii'L.§'§i?§_§§\J.f§)3f_. Q:':'E§;*. VC£}:':.$;3{:;€.z§?:{:i,i:;,2 'the: i:'::<s::es~s2 €:§_:1§_r:z1 ai'7._ 3-E335%;£~?3';-?}58;*4._jé;:;n{.§c:r $:::{:E;.§<>:'z 19%; Was;
aE§$a§.E<;>am:>{i."".__ "j'?§.§3§§§;;"_:;<;%axc{i.A'E23: éjhi-3 5;22.§<i {f}i'{§Cf§' <5? §;h«::
Afig};1:T%{4§'i..§'E(}§"'i§1}i$v 31;? :;:$5£%s$<§€: §:a;°:;é§'€'§°I'e.{i gm :_*z§§§>::-":2:z2 31¢ »':f:é{; éi§.:3::i:1,_§%ass§<>3'1&%:* ii}? §§'r;<::i::m-E '§;;z.X {Ap;;>§:;;iEs},, "§%::>.V§fs~<;?E<?§ '€'.E2_z2§?. fizz': éhat': {%§:{i2":éE,i{.>':': {Ef w<>:*s;.? Eéézgzaa. :'::§:'i.E"%€.*;é::':_ g_§§*s:z;%;':. it. 311,33?' §'.3'€? €jff£7}I'§§3°EI.§'E..i.§;2?{f§ in is '§_;}{_'::g;f;:,3;§2'§:;j 3:-:'r:":;<:'--',::-7*. if ii: is: 'i'.§2:=;% 2>=a;<;>r:::§ :3? é%w::'}f{Ez,3;r V %&§% %%<?§'§ « :39
{'T{Z}§'1Vf:'.'§"S££§1'{ w'i§'.§': fiw: 5?-§:.fE}j€?€7§1 :'21aE';E'e:" wii.%1 E3J§'7zi{?:V"§ €i}"1€;'% E-;i.;;1§1.:?é@: {i{T~':;fi§:'§§;? w'§_'é'_.E': 2éxé:€,1"i%:3:,.':'z:z'2 ?.,<_> ii". '}fh=:;é:*§:f::>:*:-L .223:
$1129 ":§~'€i}§"{§ '§<f:§aE :1.:':*':';:::v:2:*' xvaasa 1301' <:§<t;=fi:'::'=:::% :.:§'1<i€::* EEG-<::.., E'>"2:§i{.§ <7thz1§::t€:21 Eé"2.€-is i.i':E'<%:*§};*&%€'23.§;,ic:.::z §:}E2:1::<>{.§ E3},«j. "
215;-ss€+:3s3_£n_gg; 2m.t'.?:::3E*§i_:jg Was: zéfmzzizi to be pm;;%%,;::;~ v;:j§;;:=*:{15 'éihé:-?2'€i'1:>«§*e, *éE'1.a&? £.{§}p€3HEfi'.€i 23; u{;§'1{:>rit,.§._-" ei?{>nfi:';:':3_é«:i E'E':e:*: V;(.fisg~.z:i%:17"' ' pézif-3S§€{§ hf,-*' §:._h<:~: 21s$as$i.:1.*;§~a1z.1§.i":'i§:fiE§j;--- éjméfi-..;ii$n:iséé<ti§ Eihe 21;3peaE. Aggggrim-"gag: by éhe-15933'£::§:*'«:2:;':.;f'V'gié§i§5_$a;%d '£33-* éhe ' %{}'E"iéZ%§", 2i5"~;§t; =--:i~.:€:::;:fi:Hf'prtfiferreii an A§>p€E'§21t,<:% C{)':1T§.fEi";
2-rppszfi E13 *--' Z'€3§Ii€'i{§ aim; ilhif jE3.€§§5--§§1E}a':IiV§'i' ?~§§:":<;=;::":r'j§;e:: in ihe ease af €$mmis.§i».9f ze§V Vsg Efiicgmi Evfaeiiirw Wfirfcs _;{2m*§;,:z;§&: .§"2"R*?;§¥6? {SC}; 2:.r:§i. iheid maxi. the .€:s:p:€§=ia+ifiEis,;:=;r'<3 §:":z;t~:;2_:*:"%§%{F§' ' by '£:§':<: é?i.§E¥,iEi-'s€:.*:ri*.-3E=".5€¥;:'. &.ah<3'§,:.§.£.i §'3_<i;%'.:
'§;:f§5T:r§;';§VT€'j£.-.'§'};&E'1:*T'§:;:l {L'%'f ";::f§:';é;§_}é;,:.:_:*:'3gfzwar ezzmi <§i.re{:::::-Bgi £1}: 6 As:-£;€:$sif§:g;
iéfiiéirjz" ééé.-£ré_é{%a:}':"':":gi:au'€.:ir EEK: 1'»r;:*:§é€:f 1: E":die:t~:' S<?:;é€'§{i:=:1 §{}--;.'-E <3?
€.E:.:$ .s'§i:%E, *f;?}§f.(3§3;,E€f.§P:E'1f.§; £1315: 5.+;ai::§ {EEEEEEEEZi.:i:'E.§{E;1'§..§{':.i'"; <th,222:°g§:3-.$ _€:s:';?i1§. éjE..*§£§§{}§"i §'£,EE'E"i§}'%f{'f§' 23$ 'Z~%£'é'E§§ ass; Eé°<}:§': §i:T>*i;2i»§§ %j'§..:3"§"2:.:*as'€;"1 3: