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INTRODUCTION
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1 |
Short Title, Extent And Commencement
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View Judgements
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2 |
Definitions
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View Judgements
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3 |
Commissioner And Other Authorities And Delegation Of Power By Commissioner
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View Judgements
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4 |
Special Commissioner
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View Judgements
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5 |
Additional Commissioner
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View Judgements
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6 |
Appellate And Revisional Board
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View Judgements
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7 |
Bureau Of Investigation
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View Judgements
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8 |
Persons Appointed Under The Act To Be Deemed To Be Public Servants
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View Judgements
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9 |
Incidence Of Tax On Sale
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View Judgements
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10 |
Special Liability To Pay Tax On Sales
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View Judgements
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11 |
Liability To Pay Tax On Sales By Casual Trader
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View Judgements
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12 |
Incidence Of Tax On Purchase Of Raw Jute
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View Judgements
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13 |
Contingent Liability To Pay Tax On Purchases Of Goods
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View Judgements
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14 |
Liability To Pay Tax On Purchases By Casual Trader
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View Judgements
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15 |
Liability To Pay Tax On The Transfer Of Property In Goods Involved In The Execution Of Works Contract
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View Judgements
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16 |
Incidence Of Surcharge On Tax
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View Judgements
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16A |
Incidence Of Additional Surcharge On Tax
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View Judgements
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17 |
Levy And Rate Of Tax On Sales
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View Judgements
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17A |
Levy and rate of value added tax
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View Judgements
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17B |
Exemption From The Operation Of The Provisions Of Section 17A
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View Judgements
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17C |
Compounded Rate Of Tax On Sale Of Lottery Tickets
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View Judgements
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17D |
Compounded Rate Of Tax On Sale Of Cooked Food By Non-air-conditioned Hotel Or Restaurant
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View Judgements
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17E |
Compounded Rate Of Tax On Sales Of Sweetmeat And Certain Salted Cooked Food
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View Judgements
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18 |
Power Of The State Government To Fix Rates Of Tax On Sale Of Goods Specified In Schedule IV
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View Judgements
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18A |
Levy And Rate Of Additional Sales Tax
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View Judgements
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19 |
Omitted
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View Judgements
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20 |
Rate Of Tax On Purchase Of Raw Jute And Other Goods
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View Judgements
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21 |
Levy And Rate Of Tax On Works Contract
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View Judgements
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22 |
Set-off Of Tax Payable Against Sales Of Iron And Steel Manufactured In West Bengal
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View Judgements
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22A |
Omitted
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View Judgements
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22B |
Set-off Of Tax Payable On Sales Of Certain Goods Manufactured In West Bengal
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View Judgements
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23 |
Omitted
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View Judgements
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24 |
Tax-free Sale Of Goods
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View Judgements
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25 |
Power Of The State Government To Amend Schedules
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View Judgements
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26 |
Compulsory Registration Of Dealers
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View Judgements
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27 |
Voluntary Registration Of Dealers
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View Judgements
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28 |
Security To Be Furnished In Certain Cases
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View Judgements
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29 |
Imposition Of Penalty For Failure To Get Registered
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View Judgements
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30 |
Periodical Returns And Payment Of Tax
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View Judgements
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30A |
Composition Of Tax Payable Under The Act
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View Judgements
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31 |
Interest For Non-payment Or Delayed Payment Of Tax Before Assessment
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View Judgements
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32 |
Interest For Non-payment Or Delayed Payment Of Assessed Tax
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View Judgements
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33 |
Exemption From Payment Of Interest
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View Judgements
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34 |
Interest Payable By Commissioner
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View Judgements
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35 |
Rounding Off Of Tax Payable For Calculation Of Interest
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View Judgements
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36 |
Rounding Off Of Amount Of Tax Or Penalty
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View Judgements
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37 |
Collection Of Tax Only By Dealers Liable To Pay Tax
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View Judgements
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|
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38 |
Deduction At Source From Payment To A Dealer Against Execution Of Works Contract
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View Judgements
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|
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39 |
Tax Holiday For New Small Scale Industrial Units
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View Judgements
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|
|
40 |
Deferment Of Payment Of Tax In Respect Of New And Existing Industrial Units
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View Judgements
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41 |
(1) Notwithstanding anything contained in sub-section (4) of section 30 or section 47, the tax payable by a registered dealer under this Act according to his returns referred to in sub-section (2) of section 30 or the tax due from him according to a notice issued under section 47 shall subject to the other provisions of this section or the rules made thereunder, be deferred
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View Judgements
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42 |
Deferment Of Payment Of Tax And Remission Of Tax For Closed Industrial Units
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View Judgements
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43 |
Deferment Of Payment Of Tax And Remission Of Tax For Sick Industrial Units
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View Judgements
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43A |
Cessation Of Application Of The Provisions Of Section 39, Section 40, Section 41, Section 42 And Section 43, And Power Of The State Government To Reinforce Such Provisions
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View Judgements
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44 |
Power Of The State Government To Relax Certain Certain Provisions Of The Act Relating To Deferment Of Payment Of Tax Or Remission Of Tax
|
View Judgements
|
|
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45 |
Assessment Of Tax Payable By Registered Dealer
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View Judgements
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46 |
Assessment Of Tax Payable By Dealers Other Than Registered Dealers
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View Judgements
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47 |
Payment Of Assessed Tax And Penalty
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View Judgements
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|
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48 |
Limitation For Assessment
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View Judgements
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|
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49 |
Determination Of Interest
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View Judgements
|
|
|
50 |
Rectification Of Mistake In Determination Of Interest
|
View Judgements
|
|
|
51 |
Certain Transfers Of Immovable Property By A Dealer To Be Void
|
View Judgements
|
|
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52 |
Recovery Of Tax, Penalty, Interest, Appointment Of Tax Recovery Officer,etc
|
View Judgements
|
|
|
53 |
Tax Recovery Officer To Whom Certificates To Be Forwarded
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View Judgements
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|
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54 |
Amendment Of Certificates For Tax Recovery
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View Judgements
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55 |
Validity Of Certificates For Tax Recovery
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View Judgements
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|
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56 |
Transmission Of Certificates For Tax Recovery To Collector In Certain Cases
|
View Judgements
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|
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57 |
Special Mode Of Recovery Of Tax, Penalty And Interest By Commissioner
|
View Judgements
|
|
|
58 |
Assessment Without Prejudice To Prosecution For Any Offence
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View Judgements
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59 |
Assessment After Partition Of Hindu Undivided Family Or Dissolution Of Firm And Tax Payable By A Deceased Dealer
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View Judgements
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|
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60 |
Refunds
|
View Judgements
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|
|
61 |
Reimbursement Of Tax Levied Under The Act In Respect Of Sales Or Inter-state Sales Of Declared Goods
|
View Judgements
|
|
|
62 |
Maintenance Of Accounts, Records, Etc
|
View Judgements
|
|
|
63 |
Compulsory Issue Of Cash Memo Or Bill
|
View Judgements
|
|
|
64 |
Imposition Of Penalty For Failure To Issue Cash Memo Or Bill
|
View Judgements
|
|
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65 |
Production And Inspection Of Accounts, Registers And Documents
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View Judgements
|
|
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66 |
Seizure Of Dealer's Accounts
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View Judgements
|
|
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67 |
Entry And Search Of Place Of Business Or Any Other Place
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View Judgements
|
|
|
68 |
Restriction On Movement Of Goods Specified In Part A Of Schedule Iv And Notified Goods
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View Judgements
|
|
|
69 |
Interception, Detention And Search Of Road Vehicles And Search Of Warehouse, Etc
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View Judgements
|
|
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69A |
Stock Of Goods Stored In Undisclosed Warehouse In Contravention Of Section 68
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View Judgements
|
|
|
70 |
Seizure Of Goods Specified In Part A Of Schedule Iv And Notified Goods
|
View Judgements
|
|
|
71 |
Penalty For Transporting Goods Into West Bengal In Contravention Of Section 68
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View Judgements
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71A |
Penalty On Transporter For Contravention Of The Provisions Of Sub-section (4) Of Section 70 [1]
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View Judgements
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|
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72 |
Regulatory Measures For Transport Of Goods Through West Bengal
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View Judgements
|
|
|
73 |
Measures To Prevent Evasion Of Tax On Sales In West Bengal
|
View Judgements
|
|
|
74 |
Exemption From Operation Of The Provisions Of Section 72 And Section 73
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View Judgements
|
|
|
75 |
Setting Up Of Checkposts
|
View Judgements
|
|
|
76 |
Penalty For Concealment Of Sales And For Furnishing Of Incorrect Particulars Of Sales And Purchases
|
View Judgements
|
|
|
77 |
Imposition Of Penalty For Unauthorised Use Of Goods By Any Registered Dealer Or Undertaking
|
View Judgements
|
|
|
78 |
Imposition Of Penalty For Improper Use Of Declaration By A Registered Dealer
|
View Judgements
|
|
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79 |
Appeal Against Assessment
|
View Judgements
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|
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80 |
Suo Motu Revision By The Commissioner
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View Judgements
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81 |
Revision By Commissioner Upon Application
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View Judgements
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82 |
Revision By Appellate And Revisional Board
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View Judgements
|
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83 |
Review Of Order
|
View Judgements
|
|
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84 |
Appeal, Review Or Revision In Certain Cases To Lie In The Manner And To The Authority Provided In Rules In Schedule X
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View Judgements
|
|
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85 |
Reasonable Opportunity For Hearing
|
View Judgements
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86 |
Power Of Taking Evidence On Oath
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View Judgements
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87 |
Reference To Tribunal
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View Judgements
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88 |
Offences And Penalties
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View Judgements
|
|
|
89 |
Special Provision For Liability To Prosecution
|
View Judgements
|
|
|
90 |
Compounding Of Offences
|
View Judgements
|
|
|
91 |
Option For Cancellation Of Registration Under Specified Circumstances
|
View Judgements
|
|
|
92 |
Indemnity Of Government Servant
|
View Judgements
|
|
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93 |
Returns, Etc. To Be Confidential
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View Judgements
|
|
|
94 |
Clearance Certificate
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View Judgements
|
|
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95 |
Power To Call For Information Or Statement From Bank, Post Office, Railway, Etc
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View Judgements
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96 |
Statement To Be Furnished By Dealer, Transporter, Owner Or Lessee Of Warehouse, Etc
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View Judgements
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97 |
Information To Be Furnished By Dealers Regarding Changes Of Business
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View Judgements
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98 |
Additional Information To Be Furnished By Dealers
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View Judgements
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99 |
Transfer Of Business By Registered Dealers
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View Judgements
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99A |
Partial Transfer Of Business By Registered Dealer
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View Judgements
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100 |
Bar To Proceedings In Civil Court
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View Judgements
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101 |
Manner Of Payment Of Tax, Penalty, Interest, Etc
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View Judgements
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102 |
Power Of Commissioner To Collect Statistics From Dealers
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View Judgements
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103 |
Power Of State Government To Prescribe Rates Of Fees
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View Judgements
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104 |
Power Of State Government To Make Rules
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View Judgements
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105 |
Saving In Relation To Sales Outside West Bengal, Inter-state Sales, And Sales In Course Of Import Or Export
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View Judgements
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106 |
Repeal And Saying
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View Judgements
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107 |
Transitional Provision
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View Judgements
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108 |
Power To Remove Difficulties
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View Judgements
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|
|
INTRODUCTION
|
|
|
|
1 |
Short Title, Extent And Commencement
|
View Judgements
|
|
|
2 |
Definitions
|
View Judgements
|
|
|
3 |
Commissioner And Other Authorities And Delegation Of Power By Commissioner
|
View Judgements
|
|
|
4 |
Special Commissioner
|
View Judgements
|
|
|
5 |
Additional Commissioner
|
View Judgements
|
|
|
6 |
Appellate And Revisional Board
|
View Judgements
|
|
|
7 |
Bureau Of Investigation
|
View Judgements
|
|
|
8 |
Persons Appointed Under The Act To Be Deemed To Be Public Servants
|
View Judgements
|
|
|
9 |
Incidence Of Tax On Sale
|
View Judgements
|
|
|
10 |
Special Liability To Pay Tax On Sales
|
View Judgements
|
|
|
11 |
Liability To Pay Tax On Sales By Casual Trader
|
View Judgements
|
|
|
12 |
Incidence Of Tax On Purchase Of Raw Jute
|
View Judgements
|
|
|
13 |
Contingent Liability To Pay Tax On Purchases Of Goods
|
View Judgements
|
|
|
14 |
Liability To Pay Tax On Purchases By Casual Trader
|
View Judgements
|
|
|
15 |
Liability To Pay Tax On The Transfer Of Property In Goods Involved In The Execution Of Works Contract
|
View Judgements
|
|
|
16 |
Incidence Of Surcharge On Tax
|
View Judgements
|
|
|
16A |
Incidence Of Additional Surcharge On Tax
|
View Judgements
|
|
|
17 |
Levy And Rate Of Tax On Sales
|
View Judgements
|
|
|
17A |
Levy and rate of value added tax
|
View Judgements
|
|
|
17B |
Exemption From The Operation Of The Provisions Of Section 17A
|
View Judgements
|
|
|
17C |
Compounded Rate Of Tax On Sale Of Lottery Tickets
|
View Judgements
|
|
|
17D |
Compounded Rate Of Tax On Sale Of Cooked Food By Non-air-conditioned Hotel Or Restaurant
|
View Judgements
|
|
|
17E |
Compounded Rate Of Tax On Sales Of Sweetmeat And Certain Salted Cooked Food
|
View Judgements
|
|
|
18 |
Power Of The State Government To Fix Rates Of Tax On Sale Of Goods Specified In Schedule IV
|
View Judgements
|
|
|
18A |
Levy And Rate Of Additional Sales Tax
|
View Judgements
|
|
|
19 |
Omitted
|
View Judgements
|
|
|
20 |
Rate Of Tax On Purchase Of Raw Jute And Other Goods
|
View Judgements
|
|
|
21 |
Levy And Rate Of Tax On Works Contract
|
View Judgements
|
|
|
22 |
Set-off Of Tax Payable Against Sales Of Iron And Steel Manufactured In West Bengal
|
View Judgements
|
|
|
22A |
Omitted
|
View Judgements
|
|
|
22B |
Set-off Of Tax Payable On Sales Of Certain Goods Manufactured In West Bengal
|
View Judgements
|
|
|
23 |
Omitted
|
View Judgements
|
|
|
24 |
Tax-free Sale Of Goods
|
View Judgements
|
|
|
25 |
Power Of The State Government To Amend Schedules
|
View Judgements
|
|
|
26 |
Compulsory Registration Of Dealers
|
View Judgements
|
|
|
27 |
Voluntary Registration Of Dealers
|
View Judgements
|
|
|
28 |
Security To Be Furnished In Certain Cases
|
View Judgements
|
|
|
29 |
Imposition Of Penalty For Failure To Get Registered
|
View Judgements
|
|
|
30 |
Periodical Returns And Payment Of Tax
|
View Judgements
|
|
|
30A |
Composition Of Tax Payable Under The Act
|
View Judgements
|
|
|
31 |
Interest For Non-payment Or Delayed Payment Of Tax Before Assessment
|
View Judgements
|
|
|
32 |
Interest For Non-payment Or Delayed Payment Of Assessed Tax
|
View Judgements
|
|
|
33 |
Exemption From Payment Of Interest
|
View Judgements
|
|
|
34 |
Interest Payable By Commissioner
|
View Judgements
|
|
|
35 |
Rounding Off Of Tax Payable For Calculation Of Interest
|
View Judgements
|
|
|
36 |
Rounding Off Of Amount Of Tax Or Penalty
|
View Judgements
|
|
|
37 |
Collection Of Tax Only By Dealers Liable To Pay Tax
|
View Judgements
|
|
|
38 |
Deduction At Source From Payment To A Dealer Against Execution Of Works Contract
|
View Judgements
|
|
|
39 |
Tax Holiday For New Small Scale Industrial Units
|
View Judgements
|
|
|
40 |
Deferment Of Payment Of Tax In Respect Of New And Existing Industrial Units
|
View Judgements
|
|
|
41 |
(1) Notwithstanding anything contained in sub-section (4) of section 30 or section 47, the tax payable by a registered dealer under this Act according to his returns referred to in sub-section (2) of section 30 or the tax due from him according to a notice issued under section 47 shall subject to the other provisions of this section or the rules made thereunder, be deferred
|
View Judgements
|
|
|
42 |
Deferment Of Payment Of Tax And Remission Of Tax For Closed Industrial Units
|
View Judgements
|
|
|
43 |
Deferment Of Payment Of Tax And Remission Of Tax For Sick Industrial Units
|
View Judgements
|
|
|
43A |
Cessation Of Application Of The Provisions Of Section 39, Section 40, Section 41, Section 42 And Section 43, And Power Of The State Government To Reinforce Such Provisions
|
View Judgements
|
|
|
44 |
Power Of The State Government To Relax Certain Certain Provisions Of The Act Relating To Deferment Of Payment Of Tax Or Remission Of Tax
|
View Judgements
|
|
|
45 |
Assessment Of Tax Payable By Registered Dealer
|
View Judgements
|
|
|
46 |
Assessment Of Tax Payable By Dealers Other Than Registered Dealers
|
View Judgements
|
|
|
47 |
Payment Of Assessed Tax And Penalty
|
View Judgements
|
|
|
48 |
Limitation For Assessment
|
View Judgements
|
|
|
49 |
Determination Of Interest
|
View Judgements
|
|
|
50 |
Rectification Of Mistake In Determination Of Interest
|
View Judgements
|
|
|
51 |
Certain Transfers Of Immovable Property By A Dealer To Be Void
|
View Judgements
|
|
|
52 |
Recovery Of Tax, Penalty, Interest, Appointment Of Tax Recovery Officer,etc
|
View Judgements
|
|
|
53 |
Tax Recovery Officer To Whom Certificates To Be Forwarded
|
View Judgements
|
|
|
54 |
Amendment Of Certificates For Tax Recovery
|
View Judgements
|
|
|
55 |
Validity Of Certificates For Tax Recovery
|
View Judgements
|
|
|
56 |
Transmission Of Certificates For Tax Recovery To Collector In Certain Cases
|
View Judgements
|
|
|
57 |
Special Mode Of Recovery Of Tax, Penalty And Interest By Commissioner
|
View Judgements
|
|
|
58 |
Assessment Without Prejudice To Prosecution For Any Offence
|
View Judgements
|
|
|
59 |
Assessment After Partition Of Hindu Undivided Family Or Dissolution Of Firm And Tax Payable By A Deceased Dealer
|
View Judgements
|
|
|
60 |
Refunds
|
View Judgements
|
|
|
61 |
Reimbursement Of Tax Levied Under The Act In Respect Of Sales Or Inter-state Sales Of Declared Goods
|
View Judgements
|
|
|
62 |
Maintenance Of Accounts, Records, Etc
|
View Judgements
|
|
|
63 |
Compulsory Issue Of Cash Memo Or Bill
|
View Judgements
|
|
|
64 |
Imposition Of Penalty For Failure To Issue Cash Memo Or Bill
|
View Judgements
|
|
|
65 |
Production And Inspection Of Accounts, Registers And Documents
|
View Judgements
|
|
|
66 |
Seizure Of Dealer's Accounts
|
View Judgements
|
|
|
67 |
Entry And Search Of Place Of Business Or Any Other Place
|
View Judgements
|
|
|
68 |
Restriction On Movement Of Goods Specified In Part A Of Schedule Iv And Notified Goods
|
View Judgements
|
|
|
69 |
Interception, Detention And Search Of Road Vehicles And Search Of Warehouse, Etc
|
View Judgements
|
|
|
69A |
Stock Of Goods Stored In Undisclosed Warehouse In Contravention Of Section 68
|
View Judgements
|
|
|
70 |
Seizure Of Goods Specified In Part A Of Schedule Iv And Notified Goods
|
View Judgements
|
|
|
71 |
Penalty For Transporting Goods Into West Bengal In Contravention Of Section 68
|
View Judgements
|
|
|
71A |
Penalty On Transporter For Contravention Of The Provisions Of Sub-section (4) Of Section 70 [1]
|
View Judgements
|
|
|
72 |
Regulatory Measures For Transport Of Goods Through West Bengal
|
View Judgements
|
|
|
73 |
Measures To Prevent Evasion Of Tax On Sales In West Bengal
|
View Judgements
|
|
|
74 |
Exemption From Operation Of The Provisions Of Section 72 And Section 73
|
View Judgements
|
|
|
75 |
Setting Up Of Checkposts
|
View Judgements
|
|
|
76 |
Penalty For Concealment Of Sales And For Furnishing Of Incorrect Particulars Of Sales And Purchases
|
View Judgements
|
|
|
77 |
Imposition Of Penalty For Unauthorised Use Of Goods By Any Registered Dealer Or Undertaking
|
View Judgements
|
|
|
78 |
Imposition Of Penalty For Improper Use Of Declaration By A Registered Dealer
|
View Judgements
|
|
|
79 |
Appeal Against Assessment
|
View Judgements
|
|
|
80 |
Suo Motu Revision By The Commissioner
|
View Judgements
|
|
|
81 |
Revision By Commissioner Upon Application
|
View Judgements
|
|
|
82 |
Revision By Appellate And Revisional Board
|
View Judgements
|
|
|
83 |
Review Of Order
|
View Judgements
|
|
|
84 |
Appeal, Review Or Revision In Certain Cases To Lie In The Manner And To The Authority Provided In Rules In Schedule X
|
View Judgements
|
|
|
85 |
Reasonable Opportunity For Hearing
|
View Judgements
|
|
|
86 |
Power Of Taking Evidence On Oath
|
View Judgements
|
|
|
87 |
Reference To Tribunal
|
View Judgements
|
|
|
88 |
Offences And Penalties
|
View Judgements
|
|
|
89 |
Special Provision For Liability To Prosecution
|
View Judgements
|
|
|
90 |
Compounding Of Offences
|
View Judgements
|
|
|
91 |
Option For Cancellation Of Registration Under Specified Circumstances
|
View Judgements
|
|
|
92 |
Indemnity Of Government Servant
|
View Judgements
|
|
|
93 |
Returns, Etc. To Be Confidential
|
View Judgements
|
|
|
94 |
Clearance Certificate
|
View Judgements
|
|
|
95 |
Power To Call For Information Or Statement From Bank, Post Office, Railway, Etc
|
View Judgements
|
|
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96 |
Statement To Be Furnished By Dealer, Transporter, Owner Or Lessee Of Warehouse, Etc
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97 |
Information To Be Furnished By Dealers Regarding Changes Of Business
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98 |
Additional Information To Be Furnished By Dealers
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99 |
Transfer Of Business By Registered Dealers
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99A |
Partial Transfer Of Business By Registered Dealer
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100 |
Bar To Proceedings In Civil Court
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101 |
Manner Of Payment Of Tax, Penalty, Interest, Etc
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102 |
Power Of Commissioner To Collect Statistics From Dealers
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103 |
Power Of State Government To Prescribe Rates Of Fees
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104 |
Power Of State Government To Make Rules
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105 |
Saving In Relation To Sales Outside West Bengal, Inter-state Sales, And Sales In Course Of Import Or Export
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106 |
Repeal And Saying
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107 |
Transitional Provision
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108 |
Power To Remove Difficulties
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