TaxTMI 
TaxTMI 
2015 (1) TMI 1497
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....esh & others, The Commissioner, Municipal Corporation, Indore & others, The Assistant Commissioner, Indore Municipal Corporation, Indore & Shouryaditya Advertise, Mr. Rakesh Singh & Mr. M.P.S. Arora D.B.: Hon'ble Shri P.K. Jaiswal And Hon'ble Shri D.K. Paliwal, JJ. Shri A.M. Mathur, learned Senior Counsel with Shri Sumit Nema, advocate for the petitioner in Writ Petitions No.2296, 4081 of 2012. Shri B.L. Pavecha, learned Senior Counsel with Shri Vijayesh Atre, advocate for the petitioner in Writ Petition No.2468/2012, Writ Petition No.8170/2013, Writ Petition No.4770/2014 and Contempt Case No.463/2014. Shri Piyush Mathur, learned Senior Counsel with Shri Sumit Nema & Shri R.S. Raghuvanshi, advocates for the petitioner in Writ Petition No.2725/2012. Shri Pradeep Gupta, advocate for the petitioner in Writ Petition No.3446/2012. Shri Vishal Baheti, advocate for the petitioner in Writ Petitions No.3619, 3627, 5680, 5681, 6134 and 6207 of 2012. Shri Vivek Patwa, advocate for the petitioner in Writ Petition No.3744/2012. Shri S.P. Joshi, advocate for the petitioner in Writ Petitions No.4692 and 4693 of 2012 and Writ Petition No.6344/2014. Shri Sumeet Ne....
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....sh & others), (7) Writ Petition No.3744/2012 (Som Distilleries & Breweries Limited v. Commissioner, Municipal Corporation, Indore & others), (8) Writ Petition No.4081/2012 (M/s. Samsung India Electronics Private Limited v. The State of Madhya Pradesh & others), (9) Writ Petition No.4692/2012 (Videocon Industries Limited v. The State of Madhya Pradesh & others), (10) Writ Petition No.4693/2012 (Kail Limited v. The State of Madhya Pradesh & others), (11) Writ Petition No.5116/2012 (Nokia India Limited v. The State of Madhya Pradesh & others), (12) Writ Petition No.5160/2012 (M/s. Ramani Ice Cream Company Limited v. Assistant Commissioner, Indore Municipal Corporation, Indore & another), (13) Writ Petition No.5680/2012 (M/s. Heidelberg Cement India Limited v. The State of Madhya Pradesh & others), (14) Writ Petition No.5681/2012 (Birla Corporation Limited v. The State of Madhya Pradesh & others), (15) Writ Petition No.5814/2012 (Vadilal Enterprises Limited v. Indore Municipal Corporation & another), (16) Writ Petition No.6134/2012 (The India Cements Limited v. The State of Madhya Pradesh & others), (17) Writ Petition No.6207/2012 (M/s. Pidilite Industries Limited v. The State of Madhy....
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....stem of assessment to be adopted. 5.As per Section 132 (6) (l) of the Act of 1956, the Corporation is empowered to levy tax on permissible display or advertisements on public place or on private land or building at such rate and from such date, as the State Government may direct by notification in the official gazette and in such manner as laid down in the Act of 1956 and as may be provided in the rules made by the State Government under Section 427 (Bye laws) of the Act of 1956. The levy, assessment and collection of taxes under Chapter XII of the Act of 1956 are to be in accordance with the provisions of the Act of 1956 and the Rules and byelaws made thereunder. The provisions in relation to the imposition of 'advertisement tax' has been specified under Section 132 (6) (l) of the Act of 1956, which reads as under: " 132. Taxes to be imposed under this Act.( 6) In addition to the taxes specified in subsection (1), the Corporation may, for the purpose of this Act, subject to any general or special order which the State Government may make in this behalf, impose any of the following taxes, namely:( l) a tax on advertisement other than advertisem....
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....rk or pleasure promenade. (2)(i) No vehicle shall be used to display any advertisement in a manner, form or method, different from that approved by the Municipal Commissioner. (ii) The advertisement boards or notices carried on any vehicle shall in no case project beyond the length and width of the vehicle nor shall they be so placed as to obscure the registration marks or the obligatory lamps or to hamper the rider or driver of any vehicle. (3)(a) The advertisement hoardings: (i) shall not be more than 9 metres high from the ground level. (ii) shall not project beyond the general line of buildings in the street or more than 0.30 metre beyond the building line in the streets for which a building line has been prescribed. (iii) shall not be within 27 metres from any public park or pleasure promenade. (iv) shall not in the opinion of the Municipal Commissioner be disproportionately large in comparison with the size of the land or building on which they are displayed. (v) No advertisement hoardings cinema and posterboards, and similar structures used for the purpose of advertising shall as a general rule be allowe....
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....me in a neat and tidy conditions; (j) Publicity and advertising agent shall affix their nameplates at the top of every hoarding erected by them. 9. Refusal of Permission. Notwithstanding anything in these byelaws permission to exhibit, erect, retain or display an advertisement may be refused on the ground of cleanliness, safety or public order and in such a case the persons for refusal shall be communicated to the applicant in writing. 10. Removal of advertisements. (1) The Municipal Commissioner shall be entitled to require the owner or occupier of any property or the persons, firm or institution to remove an advertisement exhibited without permission. (2) The order under clause (1) shall be in writing and served on the person concerned with the offending advertisement. (3) The person on whom the order under clause (1) is served shall comply with the same within the period specified in the order. (4) In case of noncompliance the Municipal Commissioner may take all necessary steps to remove the advertisement and the cost incurred in this behalf shall be recovered from the person against whom the order under clause (1) is made. ....
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....s.A Municipal tax may be recovered by one or more of the following processes or in accordance with the byelaws made for the purpose: (1) by presenting a bill; (2) by serving written notice of demand; (3) by distrait and sale of movable property of the person concerned; (4) by attachment and sale of his immovable property; (5) in the case of octroi or toll, by the attachment and sale of goods and vehicles; (6) in the case of property tax, by attachment of rent due in respect of the property. (7) by a suit. 173. Presentation of bill for taxes and other demands.( 1) When any amount declared by or under the provisions of this Act to be recoverable in the manner provided in this chapter, or payable on account of any tax imposed within the limits of the city shall have became do, the Commissioner shall, with the least practicable delay cause to be presented to any person liable for the payment thereof a bill for the sum claimed as due. (2) Contents of bill.Every such bill shall specify( a) the period for which: and (b) the property, occupation or thing in respect of which the sum i....
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.... (1) Appeals against any notice of demand issued under sub section a(1) of section 174 may be made to the Appeal Committee constituted under section 403 and in the manner prescribed therein Provided that the appeal shall not be entertained unless the sum due under section 174 is deposited in the Corporation and a copy of the receipt is enclosed with the appeal memo. (2) No such appeal shall be heard had determined unless( a) a written objection has been made and determined in accordance with the provisions of this act; and (b) the amount claimed from the appellant has been deposited by him in the municipality office, and a receipt thereof has been filed with a memo of appeal. 189. Taxation not to be questioned except under this Act.( 1) No objection shall be taken to any valuation or assessment, nor shall the liability of any person to be assessed or taxed be questioned in any other manner or by any other authority than as provided in this Act. (2) The Government may make rules under this Act regulating the refund of taxes and such rules may impose limitations on such refunds. (3) No refund of any tax shal....
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.... Government my cancel its confirmation of any such byelaw and thereupon the byelaws shall cease to have effect. 431. Publication of byelaws and rules in Gazette and effect of such publication.All byelaws made and confirmed under this Act shall be published in the Gazette and shall thereupon have effect as if enacted in this Act." 9. A reading of Section 133 of the Act of 1956 will show that it merely deals with the procedure for imposition of tax. The procedure for assessment, collection, remission, refund and recovery of taxes, cesses etc. is provided by the byelaws, which can be made by the Corporation under Section 427 (3) of the Act of 1956. 10. On 01.04.1973, 'advertisement tax' was imposed by the Corporation. After consideration of objections from the public, 'advertisement tax' was made effective in the City of Indore from the date of publication in official gazette i.e. 10.08.1973. On 31th May, 1978, byelaws were framed for assessment and collection of 'advertisement tax'. Validity of implementation of 'advertisement tax' was upheld by a Division Bench of this Court in the case of Shri Krishna Pictures, Indore & others....
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.... Act which provide a machinery for recovery of Corporation claims including taxes and which contemplate a quasijudicial procedure and also provide for an appeal. There sections in so far as relevant read as follows: " 173. Presentation of bill for taxes and other demands.( 1) When any amount declared by or under the provisions of this Act to be recoverable in the manner provided in this chapter, or payable on account of any tax imposed within the limits of the city shall have became due, the Commissioner shall, with the least practicable delay cause to be presented to any person liable for the payment thereof a bill for the sum claimed as due. (2) Contents of bill.Every such bill shall specify( a) the period for which: and (b) the property, occupation or thing in respect of which the sum is claimed, and shall also give notice of( i) the liability incurred in default of payment; and (ii) the time within which an objection may be preferred as against such claim. 174. If bill not paid within 15 days notice of demand to issue.(1) If the sum , for which a bill is presented as aforesaid, is not paid and no objection ....
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....iding for assessment of tax, the bill issued by the Commissioner under section 173 would be in the nature of provisional assessment of tax which can be challenged by raising objections under section 174. The objections in such a case will include also objections to assessment of tax and would be investigated judicially and if the objections are over ruled, the person concerned would have a right of appeal under section 184. We do not find any cogent reason to limit the scope of sections 173 and 174 for recovery of those taxes only for which a separate provision for assessment has been made. As earlier pointed out by us, the procedure and machinery for assessment of a tax from its very nature depends upon the nature of the tax. If the tax is a simple impost for which no separate procedure for assessment is necessary, sections 173 and 174 can be used not only for recovery but also for assessment of the tax in the manner indicated above. As the procedure under these sections is quasijudicial in nature and is coupled with a safeguard of appeal, it cannot be said that the procedure is administrative and does not fulfill the requirement of the Constitution. In Assistant Collector, C.K. v....
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.... Act of 1956, particularly when the byelaws dated 31.05.1978 made by the Administrator, Municipal Corporation, Indore for the purpose of 'advertisement tax' framed under Clauses (2), (3) & (23) of Section 427 read with Clause (1) of Section 442 of the Act of 1956 do not confer any such power on the Municipal Corporation, Indore. 15. In respect of challenge of demand notices in the form of invoices raised by respondent No.3, it is submitted that the power to assess and collect 'advertisement tax' is a sovereign power and can only be exercised by the Commissioner of Municipal Corporation, as prescribed under Sections 173, 174 and 175 of the Act of 1956 and these powers cannot be delegated under Section 189A of the Act of 1956. It is also submitted that action of respondent No.3 in taking physical action of removal of advertisements by muscle power is illegal, void and without jurisdiction, because no such power can be conferred on the contractor. 16. It is also submitted by Shri A.M. Mathur, learned Senior Counsel for the petitioners that no 'advertisement tax' can be recovered from the petitioners without determination of the essential jurisdictional fa....
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....he tax is violative of byelaws. In such circumstances, action of the respondent - Corporation is contrary to byelaws framed under Section 427 of the Act of 1956. In such circumstances, Annexure P/6 and R/1 are quashed and respondents are directed to act strictly according to byelaws and they cannot recover the tax through auction unless the byelaws are amended. The petition is allowed. There shall be no order as to costs." 19. Learned Senior Counsel for the petitioners has also relied upon the judgment in the case of Sindhi Sahiti Multi Purpose & Transport Cooperative Society Limited, Bhopal v. State of MP & another reported in 1995 MPLJ 176. In the Full Bench judgment in the case of Sindhi Sahiti Multi Purpose & Transport Cooperative Society Limited, Bhopal v. State of MP & another (supra), it is held in paragraphs No.18 & 24, as under: " 18. Further question is whether the mode of collection by auction is not permissible? Part XChapter XXXVII of the Municipal Corporation Act, 1956 deals with framing of Byelaws: 427. Byelaws. The Corporation may, and if so required by the Government, shall make byelaws consistent with the provisions of this Act and the rules m....
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....nknown. The collection of Toll Tax by auction is not uncommon. The provisions of M.P. Municipalities Act, 1961 are reproduced below: "105. Credit of moneys to Municipal Fund.(1) There shall be credited to the Municipal Fund ( a) all moneys received by or on behalf of the Council under the provisions of this Act or of any other law for the time being in force or under any contract; (b) the balance, if any standing at the commencement of this Act, at the credit of the Municipal Fund; (c) all proceeds of the disposal of property by, or on behalf of the Council; (d) all rent accruing from any property of the Council; (e) all moneys raised by any tax levied for the purposes of this act; (f) all fees payable and levied under this Act; (g) all moneys received by way of compensation or for compounding offences under the provisions of this Act; (h) all moneys received by, or on behalf of the Council from the State Government or private individuals by way of grant or gift or deposits; and (i) all interest and profits arising from any investment or from any transaction in connection with, any money belon....
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....e municipal fund and he may be separately paid for his exertion. Under the byelaws, instead of depositing the entire amount and taking back the remuneration, the net amount is required to be deposited. Where the collection agency has to be remunerated, remuneration may be fixed on any reasonable basis including percentage or a lump sum. At the same time, the local body may secure guarantee of minimum collection. All these factors are taken into consideration in devising the mode of collection by auction. The local body is assured of minimum collection which is as a matter of fact the maximum possible amount realizable. The local body is secured from loss likely to cause by inefficiency of the collection agent. At the same time, the same agent is assured of remuneration. We are unable to agree that the scheme propounded by the byelaws is contrary to any of the provisions of the Act. The fact that collection of tax is made through an agency which necessarily has to work under the authority of the local body cannot contravene the provisions of Article 265 of the Constitution. There is no specific provision in the Act requiring collection of tax to be made only through permanent employ....
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....he same manner as provided under Section 21 of the Madhya Pradesh General Clauses Act. 10.In the case of Kamla Prasad Khetan and another v. Union of India, reported in AIR 1957 SC 676, considering the scope of section 21 of General Clauses Act the Apex Court has held in para 15 that power to issue an order includes power to amend the order but this power is subject to a very important qualification and the qualification is contained in the words "exercisable in the like manner and subject to the like sanction and conditions". Considering the scope of section 21 it is provided that the power includes a power, exercisable in the like manner and subject to the like sanction and conditions, if any, to add to, amend, vary or rescind any notifications, orders, rules or byelaws so issued. Thus, if fee is prescribed by a byelaw, it can be very amended in the same manner as the byelaws were framed. The byelaws are framed under subsection (3) of section 357 of the Act. If the Municipal Council desires to amend the byelaws for enhancing the fee or making a provision therein, the respondent Nagar Panchayat ought to have passed a resolution for amending the byelaws and should have sent....
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....tor. In support of the aforesaid contention, they have drawn our attention to paragraphs No.5, 6 and 7 of a Division Bench decision of this Court in the case of Vyapar Mandal Mandi, Morena v. State of MP & others reported in 2004 (2) MPLJ 482, which reads as under: " 5. Section 127 of the Act empowers the Municipal Council to impose tax under the Act. This section relates to imposition of tax specified in Sub-section (1) subject to any general or special order which the State Government may make in this behalf and Sub-section (6) (n) provides for terminal tax on goods or animals exported from the limits of the Municipal Council. Thus, this tax can be recovered subject to any general or special order which the State Government may make. Powers had been conferred upon the Municipal Council and the manner of collection is provided under the Rules of 1996. Rules 3 to 7 of the Rules of 1996 are reproduced below:- "3. Every person, businessman, establishment and the license holder under the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1972 (No. 24 of 1973), shall be responsible to collect the terminal tax or the goods at the rate specified in the Schedule, if he himself ....
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....der Rule 5, and if the Authority finds that some additional information is required, notice shall be given to the concerned assessee to furnish additional information and the assessee is required to furnish such information within a period of thirty days from the date of receipt of such notice. Rule 6 empowers the Municipal Authority to enter in the shop concerned, establishment or mandi to enquire into the information given in the return and may inspect the record if necessary. After this assessment, amount due is to be assessed. If Assessing Authority finds that return is not proper or incorrect or return is not filed properly, it may impose surcharge for not submitting the return and failure to deposit the terminal tax. Surcharge may be levied at the rate of five percent per month and in case of submission of wrong return, penalty equal to ten times of the tax shall be payable. However, with the approval of the State Government, Municipal Council may reduce the penalty. 6. Question involved in the appeal is whether contractor can be empowered to recover the terminal tax. The contractor can recover the tax only when after final assessment order for recovery is passed aga....
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.... paid, then recovery should be made strictly in accordance with the Act as provided in Chapter VIII of the Act. Function of attachment and auction of movable and immovable property cannot be conferred upon the contractor and these functions can only be exercised by the Competent Authority empowered under the Act. The contractor can only ask for payment of tax due and he cannot take coercive method for recovery of tax. Contractor must approach the assessee establishment or firm between sunrise to sunset and furnish notice of demand. Assessee must pay the tax due. However, on refusal of the assessee to pay the dues on the ground that some appeal is filed and order of recovery is stayed or on some other ground, contractor shall report the matter to the Municipal Council ;and Municipal Council then shall proceed to recover the tax by method strictly under Chapter VIII of the Act. However, we clarity that before the order of final assessment is passed, contractor will not be entitled to recover from the assessee any amount of tax which has not been determined finally. Rules and the Act do not empower the contractor to enforce coercive recovery." 24. Moreover, the right to make coerci....
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....pose to take action. As we have made it clear that in the present case the sign boards of ATM centers, which are not sky signs, are not covered under the provisions of Section 328 of the Corporation Act, the notices issued shall be deemed to have been issued under Section 328 A of the Corporation Act and the Corporation shall decide the question of advertisement under Section 328A of the Act after indicating the bank a fresh date of hearing. For the reasons stated above the appeal is allowed and judgment and order of the High Court is set aside. Fresh steps can be taken in the light of the observations in this judgment." 27. They further submitted that no notice has been given prior to the assessment to raise any objection thereto, regarding the factum of ownership of the advertisement or the premises where it has been erected; correctness of measurements of the same; and at whose instance, the advertisement has been exhibited / erected / fixed or retained or displayed. It is also submitted that the petitioner has several retailers who display on their own, the petitioner's name at their premises by way of displaying signage etc. at various sites, buildings, structures, comm....
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.... Article 265 of the Constitution of India would mean physical realization of the tax, which levied or imposed. Collection of tax is normally a stage subsequent to the levy of the same. The enforcement of levy could only mean realization of the tax imposed or demanded. He drew our attention to the decision of the Apex Court in the case of M/s. Somaiya Organics (India) Limited v. State of Uttar Pradesh reported in AIR 2001 SC 1723; in which the Apex Court has in paragraph No.30 held, as under: " 30. Reading the two paragraphs 89 and 90 together it does appear that this Court regarded the declaration of the provisions being illegal prospectively as only meaning that if the States had already collected the tax they would not be liable to pay back the same. It is the States which were protected as a result of the declaration for otherwise on the conclusion that the impugned Acts lacked legislative competence the result would have been that any tax collected would have become refundable as no State could retain the same because levy would be without the authority of law and contrary to Article 265 of the Constitution. At the same time, it was clearly stipulated that the States w....
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.... was held a sufficient quasi judicial process for assessment, because the decision of the Commissioner was open to appeal under Section 184 of the Act of 1956. It is also pointed out that at the time of passing of the aforesaid judgment, Section 189A of the Act of 1956 was not on the statute book, which was inserted only by Madhya Pradesh Act No.16 of 1994, published in MP Gazette (Extraordinary) dated 30th May, 1994. This provision permits a corporation to lease out the recovery of tax, but does not dispense with the requirement of the assessment of tax and essential provision for quasi judicial machinery for its collection and recovery both. 31. The Full Bench judgment in the case of Sindhi Sahiti Multi Purpose & Transport Cooperative Society Limited, Bhopal v. State of MP & another (supra), by which the constitutional validity of the byelaws, permitting collection of terminal tax by auctioning the rights to collect it, was delivered in the context of 'Terminal Tax', has no application in the present case. In the present case, the private contractor has sent bills without any recourse or remedy of appeal or revision before the Corporation. In case of 'advertisement....
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....icle 265 of the Constitution and would result in negation of rule of law. In no event, Section 189A of the Act of 1956, which permits leasing out "recovery of any tax" can be read or construed so as to empower a private contractor to make assessment of 'advertisement tax' at his sweet will and to recover on his own by attaching and selling movable and immovable properties of citizens at his own choice with no remedy to the affected citizen. Such a situation would result in total anarchy. 34. Per contra, Shri A.K. Sethi, learned Senior Counsel for respondent No.2 - Municipal Corporation, Indore has submitted that in this batch of writ petitions, the petitioners are challenging the mode of recovery of 'advertisement tax' through private contractor and the constitutional validity of Section 189A of the Act of 1956. He drew our attention to various provisions of the Act of 1956 and the Byelaws of 1978 framed by the Indore Municipal Corporation, which came into force with effect from 31st May, 1958. He submitted that recovery of 'advertisement tax' can be made according to the Byelaws of 1978 and has further denied that there is no provision in the Byelaws of ....
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....P/4 and protest notice was also issued on 01.03.2012 (Annexure P/5). 36. Though from these contentions, it can be said that in some of the matters, no protest notice or objection was raised, but in maximum cases protest letter / objection was raised by the individuals and the Municipal, without deciding their objections, permitted the contractor to recover 'advertisement tax' from them. 37. Shri A.K. Sethi also drew our attention to clauses 4, 5, 6 and 7 of the Byelaws of 1978, which have been reproduced herein above in the preceding paragraphs and submitted that number of persons without taking any prior permission from the Indore Municipal Corporation, started advertising their products by affixing kiosk / sign boards. None of the petitioners have filed any valid permission granted by the Indore Municipal Corporation. He also submitted that an appeal is provided against the demand, but none of them have filed an appeal before the Appellate Authority. He also pointed out that Office of Airtel is situated at Metro Tower, Indore and advertising its products all over the Office and such type of advertisements cannot be permitted unless and until they pay 'advertisem....
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.... case of Sindhi Sahiti Multi Purpose & Transport Cooperative Society Limited, Bhopal v. State of MP & another (supra) has dealt with the issue in great detail and decided against the petitioners. 42. Under Clause 5 of the Byelaws, no advertisement shall be exhibited, erected or fixed etc. except with the permission of the Municipal Corporation. Clause 6 lays down a particular form 'A' under which the application seeking permission of the Municipal Corporation is to be made. The Municipal Corporation is required to intimate the applicant the amount of tax payable on the intended advertisement. After the applicant has paid the tax, the application shall be considered and pass orders in Form 'B' permitting the exhibition or retention of the advertisement. From clause (1), it appears that it is this amount which is required to be paid by way of advance in the Office of Municipal Corporation. Clause (4) further lays down that the permission so granted shall be produced by the applicant and the tax shall be deposited and a duplicate copy of every advertisement permission so granted and the tax paid shall be sealed, if the token of tax paid and permission granted. 43....
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....in this case, the difficulty is that nothing has been produced in the record nor any pleading has been made by the Municipal Corporation that they followed the aforesaid clause, i.e. invited application in Form 'A'; determined the intended tax payable; and after the consideration, passed an order in Form 'B'. Consideration means objection, if any, raised or things analogous to it. This procedure has not been complied with and the notices have been issued directly for recovery of the amount, without the Municipal Corporation earlier determining the levy intimating to the applicant and passing a formal order and as such, the demand for recovery, in absence of the compliance of the aforesaid Clauses 4 to 6 is illegal and the advertising agent cannot itself levy or determine the liability of tax. It has the only power, when the advertising agent has to recover the amount, as levied and determined by the Municipal Corporation. 45. The mode of collection by auction is not prohibited on the other hand, the provisions of the Act of 1956 impliedly and the Rules expressly permit the same. The scheme for collection of tax by auction is not unknown. The collection of 'ad....
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....n, remission, refund and recovery of taxes, cesses etc. is provided by the byelaws framed by the Municipal Corporation under Section 427 (3) of the Act of 1956. 48. In the case in hands, Byelaws have been framed for assessment and collection of tax under Section 427 (3) of the Act of 1956; and thus, the provisions of Sections 173 and 174 of the Act of 1956 would not be applicable. In the case of Shri Krishna Pictures, Indore & others v. Administrator, Indore Municipal Corporation & another (supra), a Division Bench has held that Sections 133 and 134 of the Act impliedly provide for assessment in quasi judicial manner in cases where there are no separate byelaws for assessment of tax. We are, therefore, unable to accept the arguments that recovery and collection of 'advertisement tax' has to be made with Sections 173 and 174 of the Act of 1956. 49. The Byelaws of 1978 are framed under Section 427 of the Act of 1956 and Section 431 of the Act of 1956 provides that all byelaws shall be published in the Gazette and the effect of these provisions is that the Byelaws of 1978 shall become part of the Act of 1956. The Government of Madhya Pradesh has accepted and approved the....
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