Benaras State Bank Ltd v. Commissioner Of Income-Tax, Lucknow

BENARAS STATE BANK LTD. COMMISSIONER OF INCOME-TAX, LUCKNOW July 25, 1969 [J. C. SHAH, AG. C.J., V. JlAMASWAMI AND A. N. GROVER, JJ.] Indian Income-tax Act (II of 1922). ss. 2(14·A), 14(2)(c) and 16(2) and Adaptation of Laws Orderi 1950--Dividend inco1ne accruing in Indian State-Re.ceived within ta.r:able territories-Liability to tax. The appellant-Bank (assessee) w&s a share-holder in a company which c declared a dividend on July 25, 1949. The State of Benares in which the Bank had its registered office merged with the Indian Union on December I, 1949. Cheques for the amount ·of dividend were encashed by the assessee on December 31. 1949. The assessee's year of account \Va.)- the ca1endar year. The dividend was sought to be taxed in the assessment year 1950-51, but the assessee contended that : (1) the dividend income \Vas exempt .from tax under s. 14(2) (c), as it !Stood in th~ year of assessment; and (2) that it must be deemed to have been .D rccciv~d by the assessee even 011 July 25, 1949, on which date the 1.[1]ssessee v..'as a non-resident. HELD : (1) On Decerrtber l, 1949, by merger, the State of Benares became part of the taxable .territories as defined in s. 2(14-A) of the Act. Hence, though the dividend: might have accrued in an Indian State, it was received by the assessee in· the taxable territories OIL Dr.cember 31, 1949, and. by the express words ins. 14(2)(c), as modified by the Adaptation of Laws Order, 1950, the dividend income was not exempt frorn tax liability. [671 C-E] (2) Dividend income i!i deemed to have been received by an rssessee, under s. 16(2), only when· jt is paid, ,pr.edited or distributed, or, is deemed to be paid. credited or diStributcd, Though paid does, not contemplate 'actual receipt' the dividend can only said to be paid, not when it is declnred, but when the cdmpany discharges its liability and makes the F amount of dividend unconditionally available to the member entitled thereto. In the present. case, ther~ was tio evidence that before December 31, 1949' the dividend income was paid, credited or distributed to the "-'"'"ee.within the meanin)l ors. 16(2). [671 E-G; 672 A-BJ J. Dalmia v. C.I.T. Delhi, 53 I.T_.R.- 83 (S.C.), followed. CIVIL APPELLATE iuRJSDICTION: Civil Appeal No. 1033 of G 1966. Appeal by special !~ave from thl' judgment and order dated September 21, 1964 of' lthe Allahabad High Court in Income-tax Misc. Case No. 121 of :1956. S. T. Desai, A. K. Verma and J.B. Dadachanji, for the appel-H lant. Jagdish Swarup, Solicitor-Genera/, S. K. Aiyar, R. N. Sachthey and. B. D. Sharma, for the' respondent. The Judgment of the Coun was delivered by Shah, Ag. C.J. By order dated August 23, 1968, we called for a supplementary statement on the issue whether dividend warrants were delivered by he Glass Works to the Bank on August 3, 1949. The Tribunal has submitted a statement of the case that the only relevant facts proved are that the dividend was declared on July 25, 1949 and the Bank encashed the dividend warrants qn December 31, 1949. The appeal must therefore be decided on the footing that the dividend warrants were handed over to the Bank by the Glass Works on August 3, 1949, is not proved. The material facts which have a bearing on the point in issue are theac. The year of account of the Bank is the calendar year. The State of Benaras in which the Bank had its realatered o!Bce merged with the Indian Union on December 1, 1949. The Glass Works declared a dividend at a General Meetina on July 25, 1949. Cheques for Rs. 69,000 issued by the Glass Works In favour of the Bank in payment of the dividend were encuhed by the Bank on December 31, 1949. TATA eee gH fo aaTA:oe WTGHT HUH, TUT WAT (Banaras State Bank Ltd. The Commissioner of Income Tax, U. P) (25 aené, 1969) — (rane AMT eataAaa Ho Ato ME, Alo ato THATWIT WIT To Tato War) |gran faa Gaz (1922)—arer 2(14), 14(2)(a#) ate 16(2)—25-7-49 Renate etna fear’ eerste at ara arate faraHBs — Huda Ties ata H haz ara ote BE — ane AA Hratlaca—faatfetan erUfsedtga arateaware at feared & ar site ania & artz31-12-49 mY RATE TE—aaTTA Teg HT ATTA BY Sta A 1-12-49ay fae gt var—fara at cara—afatratica fea aver sret arateHUTT TIA AA A31-12-49 wt sea fear TAT ATeFa BIL GA ITRU TAT AT HAT ATaLo aaa fa TH Hee wr, rat 25 Fars, 1949 ay ararT attra fara,BUTCH AT aaa aT fratad fat ga ar cftediga grates at area aeH 1 fearat1949 ay facta awei arata at ofa & de fraifet F31 feaeat, 1949 at Gare 1 fratfedt ar eearad Heese ae aT AAT Tefaatea ay 1950-51 F art aarar tar fag. fratfedt A ae cette at fa :(1) erate Bt arr wt are 14(2)(At) F sett He aT Ge sea at, ae (2) aeaaer sat alter fe fratfedt + ara 25 garg, 1949 at sre fear aT aT fo sat alter fe fratfedt + ara 25 garg, 1949 at sre fear aT aT fo alter fe fratfedt + ara 25 garg, 1949 at sre fear aT aT fo fe fratfedt + ara 25 garg, 1949 at sre fear aT aT fo fratfedt + ara 25 garg, 1949 at sre fear aT aT fo + ara 25 garg, 1949 at sre fear aT aT fo ara 25 garg, 1949 at sre fear aT aT fo 25 garg, 1949 at sre fear aT aT fo garg, 1949 at sre fear aT aT fo 1949 at sre fear aT aT fo at sre fear aT aT fo sre fear aT aT fo fear aT aT fo aT aT fo aT fo foga arate a fraifedt afraret ar:_é aaer sat alter fe fratfedt + ara 25 garg, 1949 at sre fear aT aT fo sat alter fe fratfedt + ara 25 garg, 1949 at sre fear aT aT fo alter fe fratfedt + ara 25 garg, 1949 at sre fear aT aT fo fe fratfedt + ara 25 garg, 1949 at sre fear aT aT fo fratfedt + ara 25 garg, 1949 at sre fear aT aT fo + ara 25 garg, 1949 at sre fear aT aT fo ara 25 garg, 1949 at sre fear aT aT fo 25 garg, 1949 at sre fear aT aT fo garg, 1949 at sre fear aT aT fo 1949 at sre fear aT aT fo at sre fear aT aT fo sre fear aT aT fo fear aT aT fo aT aT fo aT fo fo afafaaifea—1 faaraz, 1949 at fare & are aarer at fearetgfafran 8 aorefonfos werta tsa tal ar wT aT TZ1Maca aus arate areca ferraa & seqa gar ay at ot ag fratfedt arer 31 fearax,1949 at arerda aise sat Hore Paar var site rer 14(2) (a) & aforemeat F agare. arate staa at aage vat fret got| (2) fratfeet are arate at ara aver 16(2) & afte adh reat geaaa ara ¢ oa fe ag aza, faafea ar @ra Fo at are ar tear awarefe ay aaa, faafta ar ara A aa at we 8| vale dae ar at aga: aramel ¢ fey arate at ait deat er aT aaa 8 wa fe eat aro areaay gard geaay aet fre oe LHe ana a ag faa attire weat H ardt ewRAe to aaa ada aT aaa. goer H Hed) tar F ate até ater ga|ae é fa arate at ara 31 fearaz, 1949 % gee dea at wE aT faatfcdt=at faafer tag ar ara ¥ qaratagoo, So safer Tar aTaReanya, faeeit (J. Dalmia Vs. Commissioner of Income-tax, Dethi), 53 aTgo zo AIXo 83 ( UHo Ato ) al aqace fearaa_po|| fafaa adlet afamiat: 1966 at go 1033 aeit fafar aatet | 91956 aK yaa Fo 121 ara aay F Sagas SSA FATITAT¥ arte 21 fraraz, 1964 are fauta ate aaa ® faeg fate sorta Fazal Te aTrs| attest a ate & 4.aaattFe ato Gao araraisit alo 841g,Wo hogut I<oo— aaatt TTaT TST, «UFO Ho WLAN,(. AIXe Uo BAT AIT Fo Sto TAF mene ataTSS rararers a frata arearet yea eqrarfacfat So do me Aft serdar qe earnfirefer srg— ade 23 are, 1968 H saree are eae ga faatrn oe fe aaaaaee wt arate H arte 3 ser, 1949 at far &, we gaye Hae sinrat| afracay A ee att BT ae HITT Tega fear é fe A CHAA gaTT TT amt arate aréet at -31. fearat, 1949 at qatar) arate aréet at -31. fearat, 1949 at qatar) aréet at -31. fearat, 1949 at qatar) at -31. fearat, 1949 at qatar) -31. fearat, 1949 at qatar) fearat, 1949 at qatar) 1949 at qatar) at qatar) qatar)gaua atte ge|arfaa fax mes A aes fe arate 25 gers, 1949 at wfea fer a13 amet, 1949 at tH at arate F arte oftenwe fey A!aTaTe7x fatreaa at ortatfar fe agarf set Peatmare farvere aaa The dividend received by the Bank has been brought to tax in the 115Se6Sment year 1950-51. Counsel for the Bank urged that the Bank cannot be assessed to tax in respect ol dividend accruing to It at a time when the Bank was a non-resident. It is urged that by virtue of s. 14(2) (c) of the Income-tax N:t, 1922, as then In force, the income received by the Bank was not liable to be taxed. At the relevant times. 14(2)(c) read as follows: "(2) The tax shalJ not be payable by an assessee-- ( c) in respect of any income, profits or gains accruing or arising to him within an Indian State, unless such income, profits or gains are received or deemed to be received In or are brought into British India In the previous year by or on behalf of the asse~'>ee, or are assessable under section 12B or section 42." By the Adaptation of Laws Order, 1950, the words "an Indian State" were substituted by the words "a Part B State", and the 'words "British India" were substituted by the words "taxable tenitories". Section 2(14A)-(which was also incorporalM by the Adaptation of Laws Order, 1950, with effect from April 1, 1950) insofar as it is material provides: " 'taxable territories' means-- (b) as respects any period after the 14th day pf August, 1947, and before the 26th day ol January, 1950, the territories for the time being comprised in the Provinces of India, but excluding the merged territory of Cooch-Behar, Provided that the taxable territories shall be deemed to include-- (a) the merged territories- ( i) as respects any period after the 31st day of March, 1949,, for any of the purposes of this Act, and The State of Benaras after merger on December 1, 1949 With the Dominion of India fonned. part of the State of Uttar Pradesh and was on that account part of the taxable territories by virtue of the definition contained ins. 2( 14A) of the Indian Income-tax Act. Assuming that the dividend accrued within an Indian State, D it was received by the Bank in the taxable territories on December 31, 1949, and by the express words contained ins. 14(2)(c) of the Indian Income-tax Act, 1922, before it was omitted by the Taxation Laws (Extension to Jammu & Kashmir) Act, 1954, it was not exempt from liability to payment of tax, even if the right thereto had accrued to the Bank in an Indian State. Oak amt arate aréet at -31. fearat, 1949 at qatar) arate aréet at -31. fearat, 1949 at qatar) aréet at -31. fearat, 1949 at qatar) at -31. fearat, 1949 at qatar) -31. fearat, 1949 at qatar) fearat, 1949 at qatar) 1949 at qatar) at qatar) qatar) 670seaan waar faaqiaa IX TAIT Slat area AsTaqaT Tear sa THT SI da ar ar ag BUST aT1 1 fearaz, 1949 ataarea usa at, feat aH ay earedtaa 8, area de & faa al mar i vara aad area de & faa al mar i vara aad de & faa al mar i vara aad & faa al mar i vara aad faa al mar i vara aad al mar i vara aad mar i vara aad i vara aad vara aad aad25 Garg, 1949 at arareaafaaaa ¥ arate ative fears ea Foe A ara ade gra faq we69,000RUTGH A aTata H dara F fae ¥, FH sree 31fearay,1949 atWATT AT |_a:; mater 8, area de & faa al mar i vara aad area de & faa al mar i vara aad de & faa al mar i vara aad & faa al mar i vara aad faa al mar i vara aad al mar i vara aad mar i vara aad i vara aad vara aad aad atm grer sea araia oe fastem ag 1950-51 Fae amar aar2ae F arse FT ag aca dt fe va asia at aaa Fa at He fake ay.frat at ama @ st aa VaMa gar ar, wa fH de ofaarel att ag aeta ane fe genn faq daz, 1922 Ft are 14(2)(at) & arare oz, star far ag aasaa al, da are sea ara Te BT al AMAT ST BHAT AT BATT AAT ITOTR 14(2) (at) ea TIT TT —a: *«<(2\ The tax shall not be payable by an assessee— 4 foe oo() in respect of any income, profits or gains accruing orarising to him within an Indian State, unless such income,profits or gains are received or deemed to be received in Or are:brought into the British India in the previous year byor onbehalf of the assessee, or are assessable under section12B orsection 42.7%osofce fafs waa mem, 1950 sre media usa” ga medl F eaTaT TT ATT@ at arg usa’!F geq eqfra ae few ag ate “HUaT Usa aa” geetBeara ac “fafer wea’ wer egifag He faw awiy aren 2( 14a) (ag aren at aren 2( 14a) (ag aren at 2( 14a) (ag aren at 14a) (ag aren at (ag aren at aren at at ~~? iy aren 2( 14a) (ag aren at aren 2( 14a) (ag aren at 2( 14a) (ag aren at 14a) (ag aren at (ag aren at aren at at ~~? *faedl Toe ga THe A awat e— (2) faaifedt arer ax aaa vat str— (1) feet aredia feared A gaat VA arel al sqya staval ara, ara aT ATAATA Hl Alaa, Ta aa fe Val ara, ATA aTafar fates area Fara a feu ae at ar sa far ae TAH. « yaaaa at ar faatfedt are at saat ata Gaaat as FH are at|me ff arearer12@ arare 42 aaa frateq deer atgh” aeAANA TE AH Fo MITT WIGaA [Flo Yo Alo atte] 671. 1 aia; 1950 & fata saat are, 1950 arer fate Te at) Hel TF Fearfean %, 3a THR Gray BAT Z—a oe* ‘taxable territories’ means— Oe (b) as respects any period after the 14th dayof August, 1947,and before the 26th day of January, 1950, the territories for thetime being comprised in the Provinces of India,. but excluding themerged territory ofCooch-Behar.—| - (a) the merged territories—sO *ferdt Fag ga sare gl aaa e— csaaa usa aa aaftae— (a@) 14 s97ea, 19478qeate ate 26 TITY, 1950 % set eTfed aravafa a aaa a usa aa faarat fraret aITHA AKTafara aad é, farg aa faere & facia tsa eat aT HS FT -GUY 7gwea TET fe HTT cer Gat F ata— (me) facie st ta| (i) aa afafraa[a][ fret][ wt][ satstet][ %][ faa]31. ara, 1949B qearq feel areata at arat ARoe Tarun Mehra It was then urged that the dividend must be deemed to have been received by tlie Bank on July 25, 1949-the day on which it was declared and on that date the Bank being a non-resident it could not be brought to tax. But under s. 16(2) of the Indian Income-tax Act, 1922, the dividend income was taxable only in the year in which it Was paid, credited or distributed, or was F deemed to be paid, credited or distributed. This Court observed in J. Dalmia v. Commissioner of Income-tax, Delhi(') that the expression "paid" in s. 16 ( 2) does not contemplate actual receipt of the dividend by the member : in general, dividend may be said to be paid within the meaning of s. 16(2) when the Com-;pany discharges its liability and makes the amount ot dividend G 'unconditionally available to the member entitled thereto. It was also held that the Act does not make dividend income taxable in the year in wmch it becomes due: it is taxable only in the year in which it is paid, credited or distributed. The Court overruled the decision of the Bombay High Court in Commissioner of Income-tax v. Laxmidas Mulraj Khatau(') in which it was held that when dividend is declared, liability arises on the part of the Company H to make that paymeint to the shareholder and with regard to the shareholder when the income represented by that divid1md accrues or arises to him, and that the fact that the actual payment of the income is deferred is immaterial and irrelevant. In the present case there is no evidence that before December 31. 1949, dividend was paid. credited or distributed to tbe Bank. By virtue of s. 4( I) (a) of the Income-tax Act, 1922, tbe income was held properly taxable in the assessment year 1950-51. It is unnecessarv therefore to consider whether even if the Bank was a non-resident on July 25, 1959, by virtue of s. 4(1)(b)(ii) it was liable to be taxed in respect of the dividend income in the year of n«cssment 1950-51. The appeal fails and is dismissed with costs including the costs 0f the hearing at which the order calling for a supplementary statement was made. V.P.S. Appeal dismissed. (me) 1 fearaz, 1949 a area at feataat ar area Slfrdtaa ¥ free ralTERT aE TAT MAT Tee HT AMT aa TE HT ea ATT ag ea Baetae at ate 2 (140) # srafase ofcarat } grax ge ess Usa aa aTwT at Te 1 afe ag ara at at fe arate feet wredta ferrsa at Te 1 afe ag ara at at fe arate feet wredta ferrsa Te 1 afe ag ara at at fe arate feet wredta ferrsa 1 afe ag ara at at fe arate feet wredta ferrsa afe ag ara at at fe arate feet wredta ferrsa ag ara at at fe arate feet wredta ferrsa ara at at fe arate feet wredta ferrsa at at fe arate feet wredta ferrsa at fe arate feet wredta ferrsa fe arate feet wredta ferrsa arate feet wredta ferrsa feet wredta ferrsa wredta ferrsa ferrsa owtat wt oe am 3 31fearac, 1949Buda use at F oer Pear a x ro wT at Te 1 afe ag ara at at fe arate feet wredta ferrsa at Te 1 afe ag ara at at fe arate feet wredta ferrsa Te 1 afe ag ara at at fe arate feet wredta ferrsa 1 afe ag ara at at fe arate feet wredta ferrsa afe ag ara at at fe arate feet wredta ferrsa ag ara at at fe arate feet wredta ferrsa ara at at fe arate feet wredta ferrsa at at fe arate feet wredta ferrsa at fe arate feet wredta ferrsa fe arate feet wredta ferrsa arate feet wredta ferrsa feet wredta ferrsa wredta ferrsa ferrsa owt garar site gam daa tae, 1922 a are 14(2) (at) # sraface afaenaa wect &, sam aera fafeat (wewete usa at faearem) afer, 1954er Sate fay ary & oee, wa az dea Hea Bafa & Be asl sea At, wer st ag a. afrart ata at feet aredia farsa & sey gar a | at ag set rar fe ag aaa star. atfen fe ae F arate 25 garg, ay area fara, satq sa fet far far ag sifea feat war sie oa fea area fara, satq sa fet far far ag sifea feat war sie oa fea fara, satq sa fet far far ag sifea feat war sie oa fea satq sa fet far far ag sifea feat war sie oa fea sa fet far far ag sifea feat war sie oa fea fet far far ag sifea feat war sie oa fea far far ag sifea feat war sie oa fea far ag sifea feat war sie oa fea ag sifea feat war sie oa fea sifea feat war sie oa fea feat war sie oa fea war sie oa fea oa fea fea.afe aa aftaret ar gafag va qe at aval aT aT aaa, fg gaa ceatae, 1922a are 16(2) % ala aaa at or oe wal ad at amwaa ¢ fra ay fe ag dara at otdt g, art A gar st oral Sarfaafeaot oral gar ag aaa sar3 fe ag dae at ag 8, aia A ga aT Tee aT gar ag aaa sar3 fe ag dae at ag 8, aia A ga aT Tee aT ag aaa sar3 fe ag dae at ag 8, aia A ga aT Tee aT aaa sar3 fe ag dae at ag 8, aia A ga aT Tee aT sar3 fe ag dae at ag 8, aia A ga aT Tee aT3 fe ag dae at ag 8, aia A ga aT Tee aT fe ag dae at ag 8, aia A ga aT Tee aT ag dae at ag 8, aia A ga aT Tee aT dae at ag 8, aia A ga aT Tee aT at ag 8, aia A ga aT Tee aT ag 8, aia A ga aT Tee aT 8, aia A ga aT Tee aT aia A ga aT Tee aT A ga aT Tee aT ga aT Tee aT aT Tee aT Tee aT aT|faafea at 1g 81ga eat FX Fo srafaar aaa maw maa?) Fae 7Hel fe qe 16(2) F aaa sa ge aT ae wt ade fea weqtenim«| 1949 ay area fara, satq sa fet far far ag sifea feat war sie oa fea area fara, satq sa fet far far ag sifea feat war sie oa fea fara, satq sa fet far far ag sifea feat war sie oa fea satq sa fet far far ag sifea feat war sie oa fea sa fet far far ag sifea feat war sie oa fea fet far far ag sifea feat war sie oa fea far far ag sifea feat war sie oa fea far ag sifea feat war sie oa fea ag sifea feat war sie oa fea sifea feat war sie oa fea feat war sie oa fea war sie oa fea oa fea fea oat oral gar ag aaa sar3 fe ag dae at ag 8, aia A ga aT Tee aT gar ag aaa sar3 fe ag dae at ag 8, aia A ga aT Tee aT ag aaa sar3 fe ag dae at ag 8, aia A ga aT Tee aT aaa sar3 fe ag dae at ag 8, aia A ga aT Tee aT sar3 fe ag dae at ag 8, aia A ga aT Tee aT3 fe ag dae at ag 8, aia A ga aT Tee aT fe ag dae at ag 8, aia A ga aT Tee aT ag dae at ag 8, aia A ga aT Tee aT dae at ag 8, aia A ga aT Tee aT at ag 8, aia A ga aT Tee aT ag 8, aia A ga aT Tee aT 8, aia A ga aT Tee aT aia A ga aT Tee aT A ga aT Tee aT ga aT Tee aT aT Tee aT Tee aT aT Bee: eee fasat ety arate are 16(2) & aateata dat gt rar tat war aT ara q WT Hee aT arfacar ZT tat SMI ag sa Aaeal Hl Gt Taw sHAIT gg faa ae & arate at uf soaee ax Met Bi ae A aPafratfea feat car fe afafran miata at oa ay oa ag wUaT Tet aarar fray ae ater a1ag odl at F wera det 2 fad ag daa, faafes ar ara Hvar at ate odl at F wera det 2 fad ag daa, faafes ar ara Hvar at ate at F wera det 2 fad ag daa, faafes ar ara Hvar at ate F wera det 2 fad ag daa, faafes ar ara Hvar at ate wera det 2 fad ag daa, faafes ar ara Hvar at ate det 2 fad ag daa, faafes ar ara Hvar at ate 2 fad ag daa, faafes ar ara Hvar at ate fad ag daa, faafes ar ara Hvar at ate ag daa, faafes ar ara Hvar at ate daa, faafes ar ara Hvar at ate faafes ar ara Hvar at ate ar ara Hvar at ate ara Hvar at ate Hvar at ate at ate ate8) ear § grad sea corre & ue fata, araet aged saTT aeeiteraqoreta @zts (*) a saz fear fra ag afafraifes fear var ar fee @zts (*) a saz fear fra ag afafraifes fear var ar fee (*) a saz fear fra ag afafraifes fear var ar fee a saz fear fra ag afafraifes fear var ar fee saz fear fra ag afafraifes fear var ar fee fear fra ag afafraifes fear var ar fee fra ag afafraifes fear var ar fee ag afafraifes fear var ar fee afafraifes fear var ar fee fear var ar fee var ar fee ar fee fee **araia etficar feat ara SIT HAT TT AMATTH Bl ag aaa Hea ar afarOT AAT S MIT AMINCH Bl arad aa arfaea seqrst Far F Wa Sa aA arer sara BB Gem aT Tee ale ¢ att agaea fe ara ar ateafan dara 2x BB Gem aT Tee ale ¢ att agaea fe ara ar ateafan dara 2x Gem aT Tee ale ¢ att agaea fe ara ar ateafan dara 2x aT Tee ale ¢ att agaea fe ara ar ateafan dara 2x Tee ale ¢ att agaea fe ara ar ateafan dara 2x ¢ att agaea fe ara ar ateafan dara 2x att agaea fe ara ar ateafan dara 2x agaea fe ara ar ateafan dara 2x fe ara ar ateafan dara 2x ara ar ateafan dara 2x ar ateafan dara 2x ateafan dara 2x dara 2xa slatF MATT Wie fat Hara FT eS|—_ ag odl at F wera det 2 fad ag daa, faafes ar ara Hvar at ate odl at F wera det 2 fad ag daa, faafes ar ara Hvar at ate at F wera det 2 fad ag daa, faafes ar ara Hvar at ate F wera det 2 fad ag daa, faafes ar ara Hvar at ate wera det 2 fad ag daa, faafes ar ara Hvar at ate det 2 fad ag daa, faafes ar ara Hvar at ate 2 fad ag daa, faafes ar ara Hvar at ate fad ag daa, faafes ar ara Hvar at ate ag daa, faafes ar ara Hvar at ate daa, faafes ar ara Hvar at ate faafes ar ara Hvar at ate ar ara Hvar at ate ara Hvar at ate Hvar at ate at ate ate qoreta @zts (*) a saz fear fra ag afafraifes fear var ar fee @zts (*) a saz fear fra ag afafraifes fear var ar fee (*) a saz fear fra ag afafraifes fear var ar fee a saz fear fra ag afafraifes fear var ar fee saz fear fra ag afafraifes fear var ar fee fear fra ag afafraifes fear var ar fee fra ag afafraifes fear var ar fee ag afafraifes fear var ar fee afafraifes fear var ar fee fear var ar fee var ar fee ar fee fee ** afer sara BB Gem aT Tee ale ¢ att agaea fe ara ar ateafan dara 2x BB Gem aT Tee ale ¢ att agaea fe ara ar ateafan dara 2x Gem aT Tee ale ¢ att agaea fe ara ar ateafan dara 2x aT Tee ale ¢ att agaea fe ara ar ateafan dara 2x Tee ale ¢ att agaea fe ara ar ateafan dara 2x ¢ att agaea fe ara ar ateafan dara 2x att agaea fe ara ar ateafan dara 2x agaea fe ara ar ateafan dara 2x fe ara ar ateafan dara 2x ara ar ateafan dara 2x ar ateafan dara 2x ateafan dara 2x dara 2x | adart aTHe HY UaT arg area ad & fie 31 fearact,1949 F azararate fa at aan fear qar ar ar faafea feat war ar at ara F sar fear (7) 53 aTgo eto Arto 83. (THo ato) (°)16 aro Ho AIt 248. OO4>: aA [Blo To Wo ME]673TAT. AT)|| MARA Rwy. eee Bea Vac, aH To 1922 MIIAHT at are MIA 4(1)(e) F arene: we ae afafaaiferfear tr fe are faa er & frac ad 1950-51 F seta at) zafanga aa oo faa wearwaraeay@ fe aor waft25 garg,1949 at daafrarat ar at wt aver 4(1)(at)(ii) ® arare ae ag fautea ag 1950-51 FaTaiT aT aT araT HT gaa aT art aT- are wane stat 2 aie ad afga aries st ard oi aa F va gags|araat at aftafaa @ frat agqgen aaa 8A ar area orfta fear vat ar | aia afer ae ag