TaxTMI 
TaxTMI 
1995 (6) TMI 195
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....tion in form XXIV from the respondents are all beyond the legislative competence of the State and are also illegal, invalid, ultra vires the Constitution of India offending articles 14, 19(1)(g), 246, 265, 286, 300A and 301 of the Constitution of India. (b) Why a writ and/or in the nature of mandamus should not be issued commanding the respondents to show cause as to why the rules 46A(3), 63A(1A), 63A(2) and new rule 64A as introduced in the Tripura Sales Tax Rules, 1976, by the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, as also the Notification No. F.I-1(27)-Tax/94/7215-88 dated September 23, 1994, Memorandum No. F.I-1(27)-Tax/94/7305-77 dated September 23, 1994 and Memorandum No. F.I1(27)-Tax/94/7865-935 dated October 15, 1994, as in annexure I hereto, effective from September 13, 1994, requiring the transporters, being the members of the petitioner-association herein, inter alia, to obtain registration from the respondents, to maintain accounts, according to prescription to be made by the respondents and to carry on transport business after receipt of declaration in form XXIV from the respondents should not be set aside and/or quashed and/or struck down and/or cancel....
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....emorandum No. F.I-1(27)Tax/94/7865-935 dated October 15, 1994, as in annexure I hereto, effective from September 13, 1994, are all invalid, inoperative, ipso facto void and ultra vires the constitutional provisions. (f) A further declaration that the provisions of section 29 and section 32 of the Tripura Sales Tax Act, 1976, are not applicable in case of transporters carrying on transport business within the State of Tripura inasmuch as they are not 'dealers' defined under section 2(b) of the said Act of 1976. And on hearing the cause or causes shown Your Lordships may be pleased to make the Rule absolute and/or may be pleased to pass such other order or orders as Your Lordships may deem fit and proper so as to give full and complete relief to the petitioners." 2.. The brief facts are as follows: The petitioner No. 1 is an association of the transporters and clearing and forwarding agents, in Tripura and it has 24 members on its roll. The members of the petitioner-association are engaged in the business of transportation and rendering their services for keeping and taking of the consignments on behalf of their clients for remuneration. The normal practice of the trade is t....
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....rpose of imposing sales tax on the sale of certain taxable goods manufactured or processed in Tripura or brought into Tripura from outside for the purpose of sale in Tripura. Under the Act the liability to pay tax has been fastened on the "dealers" as defined in section 2(b) of the Act. 1(h) Members of the petitioner-association have also been directed to obtain form XXIV on payment of prescribed price and accounts of such forms are to be maintained as per the prescription to be made, by them thereby placing additional burden on them. 1(i) Section 36A of the Tripura Sales Tax Act puts a liability on the transporters to maintain the accounts of the goods transported to or outside Tripura in the manner prescribed and also liable to produce books of accounts for inspection on demand by the Commissioner. Section 29 of the Act provides for imposition of penalty if the members of the petitioner-association fails to produce documents and accounts, etc. 1(j) Goods carried by the members of the petitioner-association are detained en route and seized by the check-post authorities on flimsy grounds. Goods are seized without issuing any "show cause" notice in gross violation of well-s....
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....ealers without permit to be obtained from concerned taxing authorities. 9.. Rules 46A, 63A and 64A of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994 are all regulatory provisions for checking evasion of tax. The Legislature is squarely competent to enact these provisions as regulatory measure and as incidental and ancillary to the main provisions of the statute. 10.. Sections 29, 32 and 36A of the Tripura Sales Tax Act, 1976, were inserted in the statute long ago and they are holding the field. They are regulatory in nature. 11.. Under sub-section (2) of section 38 of the Tripura Sales Tax Act, 1976, every person transporting taxable goods is to file a correct and complete declaration of the goods being transported. 12.. The transporters themselves opt for compounding of their offences and pay the composition money in lieu of prosecution as prescribed under section 32 of the Tripura Sales Tax Act, 1976. 13.. The declaration in form No. XXIV has been introduced to stop the import of taxable goods through improper issue of declaration in form XXIV printed and used by the transporters themselves according to their sweet will. The new rule makes the provision for....
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.... For that it has now been a settled law that the transporters cannot be compelled to obtain licence or registration from the sales tax authorities for the purpose of carrying on his transport business since transporters do never sell goods nor have any authority to sell such goods on behalf of the principals and for that "dealers" are only required to pay tax and nobody else. VI. For that the impugned provisions of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, are ultra vires section 2(b) of the Tripura Sales Tax Act, 1976, inasmuch as transporters like the members of the petitioner-association are not contemplated in the said Act. VII. For that the impugned rules are contrary to the provisions of the main Act of 1976 and as such are liable to be struck down as ultra vires. VIII. For that the impugned provisions are violative of Carriers Act, 1865 and the State Legislature has no power to enact the impugned provisions in any manner contrary to the provisions of the said Act of 1865. IX. For that the State Legislature has no authority or competence to empower the executive authorities like the State Government to realise tax from the transporters being the memb....
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....liance. As such these are liable to be struck down as ultra vires. XV. For that the provisions of the impugned amendments since introduced by notification and memorandum dated September 23, 1994 and October 15, 1994, made effective from September 13, 1994, are contrary to and inconsistent with the Carriers Act, 1865 which is a parliamentary enactment. The impugned amendments being thus of articles 246, 254, 14 and 19(1)(g) of the Constitution of India are liable to be struck down as void. XVI. For that the expression "transporter" generally encompasses within itself all classes of transporters including railways, airways and steamer. But the impugned provisions have excluded them from their purview. As such, the impugned provisions are violative of article 14. Seizure of goods at the check-gate and demanding of composition money from the transporters at the check-gate is illegal. I. For that the respondents are not entitled to seize any goods from the transporters like the members of the petitioner-association before giving due opportunity to such transporters to explain any defect and/or discrepancy if at all found in any document. II. For that the principle of natural....
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....n declaration in form XXIV for running his transport business which is nothing but impediment on the transporter's right to carry on business and such provisions being violative of article 19(1)(g) of the Constitution of India. III. For that the impugned amendments are otherwise bad, illegal, unconstitutional, inasmuch as they are enforced unreasonable restrictions on the freedom of trade on the part of the transporters being the members of the petitionerassociation. IV. For that the State Government has no power to issue the impugned notification and memorandums amending the existing sales tax laws which are against public interest in general and transporters in particular. 5.. On the other hand the learned Advocate-General submits as follows: "As per provisions of section 38(2) of the Tripura Sales Tax Act a transporter has to furnish a correct and complete declaration of the goods carried by it in form XXIV at the check-post. But it is often found that the transporters are not furnishing correct and complete declaration of the goods carried by them in form XXIV at check-post. On the contrary, they are trying to import taxable goods under false declaration or wrong de....
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....face of continued increasing malpractices of transporters as detailed above the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, has been enacted with amendment of rule 64A where the registration of a transport company has been made mandatory in order to operate its transport business in Tripura in relation to taxable goods. Besides, it has also been made mandatory that a transporter must maintain in a register in form XXII a true and correct account of goods transported into Tripura and in form XXIII of goods transported outside Tripura through it. Further, the provisions of rules 46 and 47 have been reiterated wherein it is clarified that a transporter shall deliver taxable goods to the dealers only on production of permit in form XVIII issued by the Superintendent of Taxes. It is also being provided in the Tripura Sales Tax (Eleventh Amendment) Rules, 1994, that if a transporter transports any taxable goods in contravention of the provisions of the Tripura Sales Tax Act and Rules, his registration shall be liable to be cancelled or suspended for such period as may be determined by the Commissioner of Taxes after giving him a reasonable opportunity of being heard. So it is ....
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....trary and impediments on the transporters' right to carry on business. 9.. According to the provisions of section 29 a transporter is liable to be prosecuted in the court of a Judicial Magistrate if it is engaged in aiding and abetting any businessman in the evasion of tax. But if the transporter opts for compounding the offence instead of facing judicial prosecution, then only composition money is imposed under section 32 in lieu of prosecution under section 29. So, it is clear that composition of offence by the transporters is completely voluntary and not a result of coercion by the sales tax authority as asserted by the Goods Transport Association. 10.. The provisions of sections 29 and 32 and rule 64A are equally applicable on all the transport agents operating transport business of taxable goods in Tripura. No discrimination has been done in this respect. So, these provisions are not in any way violating article 14 of the Constitution of India. 11.. In the interim order dated November 16, 1994, this honourable High Court directed the respondents that until further order the petitioners, i.e., the transport companies need not obtain registration within the meaning of r....
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....rned in respect of the same offence." 9.. Section 5 of the Act provides for registration, which is quoted below: "5. Compulsory registration.-(1) No dealer shall carry on business in taxable goods unless he has been registered and possesses a certificate of registration. (2) Every dealer required by sub-section (1) to be registered shall apply for registration to the Commissioner in the prescribed manner, and obtain a certificate of registration. (3) On receipt of an application under sub-section (2) the Commissioner shall, if he is satisfied after such enquiry as may be deemed necessary that the application is in order, register the applicant." 10.. Rules 46A(3), 63A and rule 64A of the Rules of 1994 are quoted below: "46A(3): The transporter shall obtain form XXIV from the Superintendent of Taxes concerned on payment of such price as may be specified by the Commissioner. The form shall be serially numbered and account shall be maintained in register. No other form XXIV except those supplied from the office of Superintendent of Taxes shall be entertained with effect from such date as the Commissioner may notify by publication in the local newspapers and Official ....
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....y the transporters, carriers or transporting agents unless the requirements laid down in rules 46 and 47 have been complied with. (6) No delivery of taxable goods shall be given by the transporter without obtaining a copy of declaration in form XVIII duly signed by the Superintendent of Taxes/Inspector of Taxes." 12.. Section 36A of the Act which was inserted by the Amendment Act of 1994 is quoted below: "36A. Maintenance of accounts by carriers.-(1) Notwithstanding anything contained in any other Act, any transporter, carrier or transporting agent operating its transport business in Tripura, shall maintain proper account of goods transported to or outside Tripura through it in the manner prescribed and shall on demand by the Commissioner be liable to furnish in the prescribed manner such information as the Commissioner may require relating to the transportation of such goods and shall also be bound to produce books of accounts for inspection and examination by the Commissioner." 13. Sections 29 and 32 already have been referred to. On September 23, 1994, the following notification was issued which is annexure II to the writ application, that is quoted bel....
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.... Amendment), apply to the Commissioner of Taxes for registration. Therefore, the transporting agents already operating their business in Tripura also should have to get themselves registered by October 14, 1994. All the Superintendents of Taxes are accordingly requested that they should ensure that all the transporting agents within their respective jurisdiction apply for registration in due time and get them registered properly within the date fixed. The application for registration should be submitted in plain paper as per pro forma annexed. Non-compliance of any transporter, carrier or transporting agent regarding the submission of application for registration by the stipulated date should be reported to the undersigned and such non-compliance on the part of any existing transporter will attract action under sub-rule (3) of rule 64A. 3. Sub-rule (3) of rule 64A provides as follows: 'If a transporter, carrier or a transporting agent carries or transports any taxable goods in contravention of provisions of the Act or the Rules, his registration shall be liable to be cancelled or suspended for such period as may be determined by the Commissioner of Taxes after giving h....
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....ing the letter of the association and that is quoted below: "Subject: Registration of all transporters operating transport business in Tripura as per provisions of rule 64A of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994. Sir, I am directed to inform you that your association's letter dated October 10, 1994, on the subject was brought to the notice of the State Government. It has been decided by the Government that the Tripura Sales Tax Rules have been amended in overall public interest. Accordingly all transporters doing the business of transporting taxable goods would have to comply with the provisions of the Tripura Sales Tax (Eleventh Amendment) Rules, 1994. Thus the question of keeping the Tripura Sales Tax (Eleventh Amendment) Rules, 1994 in abeyance does not arise at all. 2.. However, considering the fact that there might be some genuine practical difficulties in submitting application for registration because the head offices of some of the transporters are located outside the State of Tripura, all the transporters already doing the business of transporting taxable goods will be allowed to submit their applications for registration to the Commissioner ....
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....of section 49." 19.. It is settled law that entry 54 of List II of the Seventh Schedule to the Constitution of India authorises the State Legislature to legislate in respect of taxes on the sale or purchase of goods. A legislative entry does not merely enunciate power, it specifies an authority of legislation and to the words used importance and significance should be attached. Power to legislate on a specified topic includes power to legislate in respect of matters which may fairly and reasonably be said to be comprehended therein. A taxing entry therefore confers power to the State Legislature to legislate for matters ancillary or incidental including provision for preventing evasion of taxes. 20.. If the provisions of the sections and rules were mere ancillary, provisions designed to ensure recovery of the tax imposed by the statute then it must be held, that they are within the power of legislative entries. The legislative entries are to be read in a very wide manner and so as to include all subsidiary and ancillary matter. If it were not to be so read then the admitted power to tax might even be made infructuous by ingenious contravention. Experience had shown tha....
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.... prevent the evasion of tax payable under the Act. There is no doubt that the authority has the power to erect such a check-post. 24.. Section 38(ii) of the Act provides that before crossing such checkpost or barrier every person transporting such goods shall file before the officerin-charge of the check-post a correct and complete declaration of the goods in such form and in such manner as may be prescribed. 25.. Section 38(iii) gives the power to the officer to intercept, detain and search any vehicle or boat which may be suspected of being used for contravening such provision. 26.. Section 38(iv) provides that the officer may seize any taxable goods which are being transported in contravention of the provision of sub-section (ii) of section 38. So it will be seen from section 38 that the power of confiscation is not being exercised by the authority. The question of confiscation of the goods in the case of the Act and Rules under consideration does not arise. The transporters are subjected to search and detention only for the purpose of satisfying that there is no evasion of tax. So this case cited by Dr. Saraf does not help the petitioner. 27.. [1989] 75 STC 305 (Bih....
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....veracity of the sale bills. Moreover it was found that since the transaction in question was an inter-State transport the Tamil Nadu General Sales Tax Rules did not apply to it and as such the impugned orders were quashed. This case also does not help the petitioner. 29.. [1991] 81 STC 414 (Kar) (Automobile Products of India Limited v. State of Karnataka). That was a case under the Karnataka Sales Tax Act and there a consignment of goods by the petitioner from Bombay was checked at a sales tax check-post in the State of Karnataka by the Check Post Officer who found that although the invoices were made out to several customers in Bangalore and one in Kolar, the goods vehicle record disclosed the consignee to be a company in Bangalore. The Check Post Officer concluding that the intention was to evade payment of sales tax in Karnataka and imposed penalty under the Karnataka Sales Tax Act, 1957. This was confirmed by the Tribunal and that was challenged before the High Court. The High Court found that from the show cause notice it was clear that all the documents required under the Sales Tax Act were carried in the vehicle which was intercepted. The purpose of the Sales Tax Officer ....
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....ct. The vehicles carrying goods belonging to the appellant were intercepted at a check-post and upon the driver's failure to produce document relating to the goods, proceedings for imposition of penalty under the Karnataka Sales Tax Act were initiated. The appellant appeared in response to show cause notice with the documents, but his explanation was not received and the maximum penalty was imposed on the finding that no reply was filed. The penalty was cancelled in appeal by the appellate authority on the ground that the finding that no reply was filed was false, and that there was no finding that the appellant had acted deliberately in disregard of the statutory obligation. The Commissioner revised the appellate order on the ground that the appellant had failed to produce the documents on demand at the check-post and subsequent explanation was entirely irrelevant and recorded a finding that the motive behind the circumstances under which the transactions were found to have been effected was only to evade tax and any subsequent efforts made were an afterthought. The High Court found that there was no material to hold that the documents produced by the appellant were the result of ....
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....aid down the law as follows: "There can be no doubt that the State Legislature would be entitled to impose sales tax upon a person who carries on the business of selling goods and who has in the customary course of business authority to sell goods belonging to the principal. A clearing or forwarding agent, 'dalal' or person transporting goods does not carry on the business of selling goods and does not have, in the customary course of his business, authority to sell goods belonging to the dealer whose goods he books or receives. As we have already stated, there has to be a reasonable and proximate connection between the transaction of sale and the clearing or forwarding agent, 'dalal' or person transporting goods before the State Legislature can, in exercise of the power to levy sales tax, enact legislation concerning him. We are not satisfied that there is such close and direct connection between the transaction of sale of goods by a dealer and the clearing or forwarding agent or 'dalal' who books or receives such goods or a person who transports such goods within the meaning of the said section 38. For the aforementioned reasons we are of the view that the said section 38 w....
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....on record it is found that in the case in hand no sales tax have been imposed on the transporters, as a regulatory measure and in order to realise the tax from the dealers certain restrictions have been imposed on them. In the case before the Supreme Court section 38 of the Haryana General Sales Tax Act was struck down mainly on the basis that it was permissible to impose the penalty on the transporters. Section 38 of the Haryana General Sales Tax Act and rules 53 and 48 are quoted below: "Section 38: Furnishing of information by clearing and forwarding agents, etc.-(1) Every clearing or forwarding agent, dalal or any other person transporting goods, within the State, who, during the course of his business, handles documents of title to goods for or on behalf of any dealer, shall furnish to the assessing authority the particulars and information in respect of the transactions of the goods in such form and manner, as may be prescribed. (2) No clearing or forwarding agent, dalal or any other person transporting goods within the State shall carry on his business unless he obtains from the assessing authority, on payment of a fee not exceeding fifty rupees, licence in the form an....
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....in form S.T. 40 and shall be made to the assessing authority of the area in which the place of business of the forwarding or clearing agent or dalal or the person transporting goods is located, within a period of thirty days of the coming into force of these rules. (2) The application shall be accompanied by a treasury receipt for five rupees on account of fee. (3) When the assessing authority after making any enquiry that he may consider necessary, is satisfied that the applicant has correctly given the requisite information, that he has deposited the licence fee into the appropriate Government treasury and that the application is in order he shall issue a licence in form S.T. 41. (4) The licence shall be held subject to the conditions set forth therein and the provisions of the Act and these rules. (5) A record of the licences issued shall be kept in a register in form S.T. 42." 36.. Let us have a look at the section and the Rules in the instant case. Section 5 of the Act provides for compulsory registration and it deals with a dealer. Section 8 provides for furnishing of returns by the dealer. Section 32 of the Act provides for composition of offences and this giv....
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....at which may be suspected of being used for contravening such provisions. (4) The officer-in-charge of the check-post or barrier or any other officer, who may be authorised by the State Government in this behalf may, for the purpose of verifying whether taxable goods are being transported in contravention of the provision of sub-section (2) of section 38 and subject to such restrictions as may be prescribed seize any taxable goods which, he has reason to believe, are being transported in contravention of the provisions of sub-section (2) together with any container or other materials used for the packing of taxable goods. (5) When any taxable goods are seized under sub-section (4), the officerin-charge of the check-post or barrier or any other officer referred to in that subsection shall, as soon as may be, report the same to the Commissioner for appropriate action." 39.. Section 43 of the Act provides for delegation of Commissioner's power and there is no dispute that powers have been delegated to various officers. 40.. Section 44 of the Act gives the power to the State Government to make rules for carrying out the purposes of this Act. Section 44(2)(i) gives the power....
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.... position is absolutely different. If the sections stand, the authority will have the power to make the Rules. The question will be that whether the rule is beyond the rule-making power or beyond the scope of the section. That will be taken care of in the later part of the judgment. 44.. [1995] 96 STC 227 (Bharat Singh v. State of Haryana). That was a case before the Punjab and Haryana High Court and there also the legality and validity of sections 37 and 38 of the Haryana General Sales Tax Act was questioned. The petitioner was a contractor to carry on railway booking agency. Under the principal Act a contractor of railway booking agency was not required to obtain any licence under the provisions of the Haryana General Sales Tax Act, 1973 nor he was required to submit any return of the transaction of goods. Later on the Act was amended in 1983 and under the amended provisions he was required to obtain licence on payment of prescribed fee. He was further required to give particulars and information in respect of transaction of goods as provided in the amended Act failing which he was liable to pay penalty equivalent to 20 per cent of the value of the goods in respect of which th....
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....nation, the impugned provision contained in section 16A of the Orissa Sales Tax Act can be held to be in contravention of article 301 of the Constitution." In that case the Orissa High Court considered a number of decisions and the following principles by the apex Court in different cases are relevant for the purpose of this case. [1986] 62 STC 381; AIR 1986 SC 1099 (Sodhi Transport Co. v. State of U.P.) where the Supreme Court was considering section 28B of the U.P. Sales Tax Act and rule 87 of the U.P. Sales Tax Rules. These two provisions were challenged to be violative of articles 14, 19 and 301 of the Constitution. The Supreme Court found them to be intra vires and in paragraph 18 it was pointed out as follows: "18. The levy of sales tax on goods which are held to have been sold inside the State cannot be considered as contravening article 301 of the Constitution. The restrictions imposed are not also shown to be unreasonable. They do not unduly hamper trade. On the other hand they are imposed in the public interest. The contentions based on article 301 and article 19(1)(g) of the Constitution are, therefore, without substance." [1989] 73 STC 353 (SC); AIR 1989....
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....porting vehicle for the purpose of obtaining and filling in the appropriate form would, in our opinion, not amount to interruption but only a stoppage. A mere stoppage of the movement of the vehicle will not have any direct or immediate effect on the trade. The checking of documents or the filling in and submission of forms and returns, detour to a public weigh-bridge and the like may be an inconvenience, and unless they are shown to be unreasonable and not in public interest the court may apply the maxim 'de minimis non curat lex'. A stoppage of the vehicle for roadside repair, for taking petrol, for allowing the driver to take rest or his meals would not naturally amount to interruptions of trade, commerce and intercourse. Public interest also will not allow transit regulations and allied measures to be violated, thwarted or evaded through the channel of inter-State trade, commerce and intercourse, unless of course the measures are shown to be unreasonable. In this view of the matter this case would squarely be covered by the decision in Sodhi Transport Co. [1986] 62 STC 381 (SC); AIR 1986 SC 1099. We accordingly hold the notification and adoption of the forms to have been validl....
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....5(4)(a) of the Act. In lieu of such prosecution it is also permissible to have the offence compounded either on application made in this behalf by the person liable to be prosecuted or otherwise. In the Madras Act even there is a provision to require the carrier to pay the tax involved in carrying of the goods or furnish security thereof on behalf of the person liable to pay such tax. It was further found that the Government is to safeguard its position regarding realisation and evasion of taxes for the public interest. 50.. Having discussed all the cases cited at the Bar, now let us have a look at the provisions of the sections and rules as indicated above. The validity of the sections have not been challenged in this writ application. So, we are concerned only with the rules and as to whether sections 29, 32 and 36A can be made applicable to the transporters. 51.. Let us take up rule 46A(3) of the Rules. Rule 46A(3) provides that the transporters shall obtain form XXIV from the Superintendent of Taxes on payment of such price as may be specified by the Commissioner. That aspect to the matter came up for consideration in [1989] 73 STC 353 (SC); AIR 1989 SC 1119 (State of Bih....
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.... value of the seized goods in question and if such a declaration is not made the authority may exercise its power to detain the goods. But the transporters cannot be compelled to make such a declaration. Accordingly the rule shall be deemed to be invalid and withdrawn subject to the provisions as indicated above. 54.. Rule 64A provides for registration of transporter and it is argued that this is beyond the rule-making power. It is further argued that the Act can only provide for compulsory registration of a dealer and does not provide for registration of a transporter. Section 36A provides for maintenance of accounts by carrier and this rule must be deemed to have been made to carry out the purpose of section 36A of the Act. It is further pointed out that this rule was found to be necessary and in the public interest to evade evasion of tax and to enforce and prevent the evasion of tax which was found to be rampant in the State of Tripura. The law regarding interpretation of a legislative entry as pointed out must be considered in their widest amplitude and the power authorising imposition of taxes also includes a power to prevent tax imposed being evaded. In deciding this ques....
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....nto the picture, because it has to decide whether to accept the offer or not to accept. If it decides not to accept the offer of the person concerned, on the ground that the amount offered is low, it may itself point out the amount that it is willing or prepared to accept and to that extent there is scope for negotiation between the authority and the person charged with the offence." 58.. Determination of amount of composition by a concerned authority can be treated only as a suggestion to the person liable to pay the amount that may be acceptable for the authority. It is for the dealer to consider the same and make an offer. 59.. The authorities have no power to impose composition. It is an option given to a person charged with offence under the Act. It is not a power vested in the officer to impose composition money like penalty. It is contended by the learned Advocate-General of Tripura that at no point of time the transporters were compelled to pay the composition money when the authority wanted to seize and detain the goods, the transporters on their own made the voluntary offer to pay the composition money and it was in that way only that the composition money has be....