I

I
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar.
******

Notification •-
Srinagar, the \5'1\ijuly, 2014 -
.SRO ~ )~ . - In exercise of the powers conferred by section 85 of the
. Jammu and Kashmir Value Added Tax Act, 2005, the Government hereby
direct that the following amendments ·sh3:11 be made in the Jammu and
Kashmir Value Added Tax rules, 2005, namely.-

1. In rule 28, after-sub rule 2A, the following sub-rule shall be added,
namely:-

"2M The returns referred to in sub-rule (2) of rule 28 shall be·

accompanied by the following forms wherever applicable:

i) Statement of Local Purchases in Form VAT-48

ii) Statement of Local Sales in Form VAT-49
iii) Statement of Interstate Purchases inform VAT-48i
iv) Statement of interstate Sales in Form VAT-49i
v) Statement of Export Outside the Country in form VAT-49E
vi) Statement of Capital goods excluding Schedule E items in Form
Vat-48C
vii) Statement of Interstate Stock Transfer inward in Form VAT-
48iS.
viii) Statement of Interstate Stock Transfer outwar.d in Form VAT-
49iS.
ix) Statement of local Stock Transfer inward in Form VAT--48S.
x) Statement of local Stock Transfer outward in Form VAT-49S.
xi) Statement of goods purch-a sed across LOC inform VAT-48L.
xii) Statement of goods sold across Local in Form VAT-49L.
xiii) Annexure I to the SRO 91 dated 16-03-2006.
xiv) Annexure II to the SRO 91 dated 16-03-2006."

2. In rule 68.-

(a) after clause(c), the following clause shall be added.-

 ,

"(cc)" Notwithstanding anything contained in this rule, the

waybill referred to in Section 67 of the Jammu and Kashmir
Value Added Tax act, 2005 can be filed electronically in Form
VAT-SBA appended hereto."

(b) In clause (k) after sub-clause (iv), the following sub-clause shall be
added.-

"(v) Notwithstanding anything contained in sub-rule (k) of rule

68, any dealer importing the goods into the State may filed
declaration electronically through computer network in Form
VAT-65A appended hereto."

3. The forms VAT 11, 11A, 48, 49,SBA and 86A shall be substituted by
the Forms appended to this notification.

By Order of the Government of Jammu and Kashmir.

Sd/-
(B.B. Vyas), IAS·
Principal Secretary to Government
I
Finance Department
No.ET/Estt/52/2014 Dated: ~-07-2014

Copy to the:-
1. Financial Commissioner, Revenue, J&K
2. Financial Commissioner, Industries & Commerce Department
3. All Principal Secretaries to the Government.
4. All Commissioners/Secretaries to. the Government.
5. Divisional Commissioner, Jammu/Kashmir.
6. All Heads"ofDepartment
7. Excise Commissioner, J&K Srinagar.
8. Commissioner Commercial Taxes, J&K Srinagar.
9. All Deputy Commissioners.
10. Director Information, J&K
11. General Manager, Government Press, Srinagar.
12. OSDs/Special Assistants of all Hon'ble Ministers/Ministers of State.
13. PPS to the Chief Secretary, J&K
14. Pvt. Secretary to the Hon'ble Chief Minister.
15. Pvt. Secretary to the Principal Secretary to the Government, Finance Department
16. Government Order file/Stock file/Finance Website/GAD website.

~-----,~
(Bh~:~jKAS
Deputy Secretary to Government,
Finance Department
 r -- -
Quarterly VAT Return
Form-VAT 11
[See rule 28 (1)]

Period From
[ ][ ] I [ ][ ] I [ ][ ][ ][ ][
] to
[ ][ ]/[ ][ ]/[ ][ ][ ][ ][

Please fill in Capital letters where applicable and sign the Date : _/_/20_
Circle:
Declaration.

Part I - Dealer Information

1. Dealer Name 2. Taxpayer Identification Number

I Part Il - Filin2 Status

I. Whether Original or Revised or Final Return If revised, original return acknowledgement number
and date:
[ ] Original [ ] Revised Final [ ] 2.a 2.b Acknowledgement
Date(Day!Month/Year) Number
.
I 120
2. Reason for Filing revi~ Return (Attach Separate Sheet if Space is Less)

3. Following documents are attached with the return (Select the appropriate documents as applicable):

0 Statement of Local Purchases (VAT-48) [) Statement of I/S Purchases (VAT-48i)

] Statement of Local Sales (V AT-49) [) Statement of I/S Sales (VA T-49i) [) Statement of Exports (VAT-49E)
] Treasury/Bank: receipt (VA T-15) [) Statement of Stock Transfers(VAT 48S/ 49S/48iS/49iS)
] Statement of Capital Goods purchases (Except Schedule E Items) (VAT-48C)
] Annexure I[) Annexure 2 fl Statement of Purchases across LoC (VAT-48L) rl Statement of Sales across LoC (VAT-49L)

'A ) Purchase/Stock Transfer. (C) Input Tax

Net Value of Purchase 1 1%
0%
made within the State
(Excluding Capital Goods ) 1% Input Tax paid 5%
against S.NO.
5% I of Section 13.5%
13.5% (A) 40%
40% Other rate
. Other rate 2 Input Tax on capital goods allowed
quarterly out of Section (E)
Value of other From
purchase T.O.T/Casual Total (C)=l +2
within the State on
which Dealer D) Output Tax+ Purchase Tax
Input Tax Credit will Output Tax
1 1%
not collected against
be available S'.No. 5%
(a) Purchases from (1) of Section
13.5%
unregistered/registered Dealers (B)
within the State u/s 14 of J&K VAT 40%
A.ct.
Other rate
b) Purchases disposed off other-wise 2 Tax on purchases u/s 14 of VAT
han by way of sales out of 3(a) Act disposed off other wise than by
way of sale
Total (0)=1+2
i
'

-
 uarterly VAT Return Form VAT-11
r
L~Name of Dealer TAXPAYER IDENTIFICATION NUMBER •
~ " [ ][ ][ ][ ][ ][ ][ ][ ][ ][ ][ ]
I 4 Vafue of interstate (E) Tax paid on Capital goods
0%
purchase/imports (from purchased within the State
outside the state of 1% (F) Amount of Tax carried
J&K forwarded from previous Tax
5%
period
13.5%
40%
(G) DEDUCTIONS
1 Input Tax retained u/s 21(4)
..
Other rate & 21(6)
5 Value of goods 0%
received 2 Input Tax reversed u/s 21(10)
by stock transfer I 1% Total G=l+2
consignment transfer
5%
outside the state (H) Input Tax available H=(C+F)-G
13.5%
40%
Other rate ( I ) Tax payable/Excess Input I=D-H
6 Value of goods
0%
received
by stock transfer I 1% ( J ) Security payment made if any
consignment transfer
within the sate 5%
13.5% ( K ) Tax Available I Payable K = I-.J
I
40%
Other rate ( - ) indicates Excess payment
7 Net Value of capital goods ( + ) indicates Payable amount
purchased inside the state except
schedule (E) items ( L) ITC Adjusted against CST
.
Total
(A)=l+2+3a+4+5+6+ ( M) Out Standing dues if any against
7
- 1 Under Section 22(4) (to be eligible
(B) Sales/Stock Transfer
after Two years)
1 Taxable Turnover of 1%
2 Under Section 55(2)
sales within the State 5%
(N) Input Tax Carried over to next Tax period = ~
13.5% I

K-L-M
40%
Other rate

2 Taxable Turnover of ! 1%
Interstate sales i.e outside 5% -
Commercial Taxes Department - J & K I
the State of J&K 13.5%
40%
Other rate
~ --
.
.of j
Auarterly VAT Return

3
Dealer

Turnover of
0%
Form VAT-11

TAXPAYER IDENTIFICATION NUMBER

[ ][ ][ ][ ][ ][ ][ ][ lf 1f 1f l
(0) Tax refundable under J&K Vat Act.
Consignment/Stock

I Transfer within the

state (outward)
•
1%
5%
13.5%
40%
I

2
Under Section 22(4) (to be
eligible after Two years)
Under Section 55(2)
Total (0)=1+2
Other rate
ACKNOWLEDGEMENT
4 Turnover of
(Office Use)
Consignment/Stock Transfer from
J&Kto
other States .
s Turnover of Tax free Sales
6 Turnover of Exports Sales
Total (B)=l+2+3a+4+5+6
•
I
•
g
Details of Tax Deposited
Name of Treaswy/Bank Date Amount
lRNo/CIN For Office use
Where Tax deposited
DCRNo Date
I
'
'
2
3
-
.

Part ill - Declaration

.
I, solemnly declare that to the best of my knowledge and belief, the information given in th.e return is correct and
complete
and that the particulars shown herein are truly stated and are in accordance with the provisions of the 1 & K VAT Act,
2005. (I'his return should be signed by an authorized person)
Name of Person Place Seal and Signature ,

Commercial Taxes Department - J & K I

 Annual VAT Rel urn I
Form-VAT llA
[See rule 28 (3)]

Period From
[ ][ ]/[ ][ ]/[ ][ ][ ][ ][
] to
[ ][ ]/[ ][ ]/[ ][ ][ ][ ][

Please fill in Capital letters where applicable and sign the Date: _/_/20
Circle:
Declaration.

Part I - Dealer Information

I. Dealer Name

I
Part II - Filin2 Status
·1. Whether Original or Revised or Final Return If revised, original return acknowledgement number
and date:
~ ) Original [ ) Revised Final [ ) 2.a 2.b Acknowledgement
Date(Day/Month/Year) Number
I /20
t2. Reason for Filing revised Return (Attach Separate Sheet if Space is Less)
-
~-3-. Following documents are attached with the return (Select the appropriate documents as applicable):

0 Trading Account
0 Balance Sheet
0 Manufacturing Account

(A) Purchase/Stock Transfer. (C) I nput Tax

1 Net Value of Purchase 1 1%
0%
made within the State
(Excluding Capital Goods ) 1% Input Tax paid 5%
against S.NO.
5% 1 ofSection 13.5%
13.5% (A) 40%
40% Other rate

.. Other rate
2 Input Tax.on capital goods allowed
quarterly out of Section (E)
2 Value of other From
purchase T.O. T/Casual Total (C)=l+2
within the State on
which Dealer D) Output Tax + Purchase Tax
Input Tax Credit will Output Tax
l 1% I

not collected against

be available S.No. 5%
3 (a) Purchases (1) of Section
13.5%
fromunregistered/registeredDealers (B)
within the Stateu/s 14 of J&K VAT 40%
Act.
"Other rate
(b) Purchases disposed off other-wise Tax on purchases u/s 14 of VAT
2
than by way of sales out of3(a) Act disposed off other wise than by
way of sale
Total (D)=l+2
 . - - - -
- .
............
~

'
l
,"liih ·alVAT Return Form VAT-11.A

.\~~ TAXPAYER IDENTIFICATION NUMBER

[ ][ ][ l[ ][ ][ ][ ][ ][ ][ ][ ]

• Value of interstate
pw-cbasel"unports (from
outside the state of
0%
1%
(E) Tax paid on Capital goods
ourchased within the State
(F) Amount of Tax carried
-
J&K forwarded from previous Tax
5%
period
13.5%
(G) DEDUCTIONS
40%
1 Input Tax retained u/s 21(4)
Other rate & 21(6)
Value of goods 0% 2 Input Tax reversed u/s 21(10)
received
by stock transfer I 1% Total G=1+2
consignment transfer
5%
outside the state (H) Input Tax availa ble H=(C+F)-G
13.5%
40%
Other rate ( I ) Tax payable/Excess Input l=D-H
6 Value of goods 0%
received
by stock transfer I 1% ( J ) Security payment made if any
consignment transfer
5%
.
within the sate I
13.5% ( K ) Tax Available I Payable K =1-J
40%
Other rate ( - ) indicates Excess payment
7 Net Value of capital goods ( + ) indicates Payable amount
pm-chased inside the state except
scheduJe (E) items ( L) ITC Adjusted against CST

Total
(A)=1+2+3a+4+5+6+ ( M) Out Standing dues if any against
7
1 Under Section 22(4) (to be eligible
{B) Sales/Stock Transfer
after Two years)
I Taxable Turnover of 1%
I 2 Under Section 55(2)
sales within the State 5%
(N) Input Tax Carried over to next Tax period =
13.5%
K-L-M
40%
Other rate

2 Taxable Turnover of 1%
Interstate sales i.e outside 5% -

the State of J&K

Commercial Taxes Department - J & KI
13.5%
40% ---

Other rate - -
 .
,,,,...alVAT Return Form VAT-llA

.
.Dealer TAXPAYER IDENTIFICATION NUMBER
[ ][ l[ ][ ][ ][ ][ ][ ][ ][ ][ ]

r Turnover of
Consignment/Stock
Transfer within the
0%
1%
(0) Tax refundable under J&K Vat Act.
l Under Section 22(4) (to be
state (outward)
5% eligible after Two years)
13.5% 2 Under Section 55(2)
40% Total (0)=1+2
Other rate
• Turnover of
Consignment/Stock Transfer from
J&Kto
ACKNOWLEDGEMENT
(Office Use)

other States
'S Turnover of Tax free Sales

• Turnover of Exports Sales

Total (B)=l+2+3a+4+5+6

Details of Tax Deposited

Name ofTreasmy/Bank Date Amount
TRNo/CIN For Office use
Where Tax deposited
DCRNo Date
1 .
2
3 '

Part ID - Declaration
I, solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and
complete
and that the particulars shown herein are truly stated and are in accordance with the provisions of the J & K VAT Act,
-
2005. (I'his return should be signed by an authorized person)
Name of Person Place Seal and Signature

.J

Commercial Taxes Department - J & K I

 - ~ _,
-~~ - - .....,...
... ~ -

. t'lease suomn mis aocumem m!he Check post-CfO

! Form
..,, I
FORM VAT-58A
WAYBILL
Number
Date of
e-Check post Transaction Issue

Name of the Transport

Agency/carrier of Goods
Transport Registration Number
General Check post/Barrier Name
Vehicle No
Place of Dispatch -
Date of Reporting at Check post
Registered Yes/No (Consignor)
TIN of Consignor
Name of Consignor
Address of Consignor
• State of Consignor (Fill in case of Import)
,
~-.. Part A
Registered Yes/No (Consignee)
i Category (TX,NT,OT,ET) .
' Consignor TIN of Consignee
I Name of Consignee
Consignee
Address of Consignee
Details
State of Consi_gnee (Fill In case of Export)
GR No
-
Place of Destination
GR Date
Tax Type
VAT65/VAT65A No
Nature of Transaction

Part B - Consignment Details

No of
..GR No. Invoice or
Delivery
Date of
Invoice or
Name of Description of
commodity Commodity Packages
Weight Value

Memo Memo
No

Total Invoice Value

Part C - Declaration ·
Declared and Certified that the goods, particulars of which are given above, have been imported by me I us
from outside the State for purposes mentioned in rule 68(K) of J&K VAT Rules and hold myself I ourselves liable
for payment of tax as per law to the Government.
Name I Signature I
Date I Place I

Comm ercial Taxes Department - J & K I

 P1ease suomn'ffiis documentio-ffie Check posl:-CTO
•
I
I

Form
Number
FORM VAT - 65A Date of
Declaration for Imports By Registered Dealer Issue

Check post/Barrier Name

Registered Yes/No (Consignor)
TIN of Consignor
Name of Consignor
Address of Consignor
Consignor State of Consignor
'Part A
I category (TX,NT,OT, ET)
Consigneet--~~~~~~~~~~1--~~~~~~~~~~~~----1

Details TIN of eo-nsignee

Name of Consignee
Address of Consignee
Place of Destination
Nature of Transaction

Part B : Consignment Details

GR No. Invoice or Date of Name of Description of No of Weight Value

Delivery Invoice or Cdmmodity Commodity Packages
Memo No Memo .

-
Total Invoice Value
-
Part C : Transporter Details

Vehicle No Weight of Kanda Parchi Transporter Transporter Transporter

vehicle on No Registered Registration No. Name
. Kanda Parchi Y/N
{Kgs)

Part D : Declaration
Declared and Certified that the goods, particulars of which are given above, have been imported by me I us
from outside the State for purposes mentioned in rule 68{K) of J&K VAT Rules and hold myself I ourselves liable
for payment of tax as per law to the Government.
Name I I
Signature
Date I I Place

Commercial Taxes Department - J & K I

 Period From
Form-VAT48
[see rule 2AA]
Local Purchase Statement
-CDDOtOOOO
To
[l]l[]Dt0000

~.JJ.8-

Part A : Dealer Information

1 Dealer Name 2. Taxpayer Identification Namlaer

Part B : Invoice-wise details of Local Purchases

~crial Total
Name Tin
NQ. Amount

'*-1• eOf tlte Dealer

::::
. "{,
 I

Period From
Form-VAT 48 i ODOOtOODD
[see rule 2AA] - To
Inter-State Purchase Statement DDDDtDDDD

-
Date: I (Jj)....-.
.......

l l Dealer Name ~:
Part A- Dealer Information

Part B: Invoice-wise details of interstate Purchases

.,,-z:.
1"' trif'
~ -i 1:~ . . .
To,tal
Serial Dat~of ;
No. Invoice 40% <'ltfte~' Other
Invoice
%T~x Amount
Amount

Signature Of the Dealer I

 Period From
Form-VAT 48 S .
[see rule 2AA] OOtOOtOOOO
To
Local Stock Transfer Statement Inward 0[]1[][]10000

Date: _1_n,o_

Part A : Dealer Information

11Dealer Name 12. Taxpayer ldentif"lcation Number
I I I I I I \
Part B : Invoice-wise details of Local Stock Transfer Inward

,I : .., ~. \

'%
.Aoiouni , v~~e Nature
Of
Transporter Vehicle
Name No
Tax Goods Goods

Signature Of the Dealer

 Period From
Form-VAT 48 iS
[see rule 2AA] OOt0010000
To
Interstate Stock Transfer Statement Inward 00!0[]10000

Date:_}_rzo_

Part A : De;iler Information

I Dealer Name 2. Taxpayer Identification Number

Part B : Invoice-wise details of Interstate Stock Transfer Inward

Ve
:frrlt))~qri,et
t
Nilnfo

Signature Of the Dealer

 Period From
Form - VAT 48 C
000[]!0000
Local Capital Goods Purchase Statement To
(Excluding Schedule E Items) O[]J[]DtDDDD

Part A : Dealer Information

11 Dealer Name 2. Taxpayer ldentifi.atiea Natt t er
.1 I I I I I t.I
Part B : Invoice-wise details of local capital goods purchases
(Excluding Schedule E Items)
,

.., .

Signature Of the Dealer

 Period From

Form-VAT49 D[]![]DtDDDD
[see rule 2AA] to
DOD[]IODDD
Local Sale Statement

Date:_/_/20_

Part A: Dealer Information

11 Dealer Name 12. Taxfayer Identilieatien ~

I I I I 1 1 ·t
Part B : Invoice-wise details of Local sales

Total
Amount

Sigaatu<e Of the Dealer I

 --

Period From

Form - VAT 49 i D0'[]01DDDD

[see rule 2AA] To
Interstate Sales Statement DODOIDODD

Date:-I-/20-

Part A - Dealer Information

1 Dealer Name 2. Taxpayer Identification Number

Part B : Invoice-wise details of Interstate Sale

~ <'!\'~ -·> ~ !· .. - ..-.: ofi,

A'.inount: Tax
Amoun Statutory Avail Form
before Cbarg
Tax(A) ed (B)
t (C = Form able I No.
A+B Xf~L

Signature Of the Dealer

 '

Period From

Form-VAT 49 E - 0010010000
[see rule 2AA] To
Interstate Export Statement
0010010000 I

Date: _J_J20_

Part A - Dealer Information

1 Dealer Name 2. Taxpayer Identification Number

or ul. o.

Signature-Of the Dealer

• /

•
 Period From
Form-VAT 49 S
[see rule 2AA] O[]J[]01DDDD
To
Local Stock Transfer Statement Outward DOOD1DDDD

Part A : Dealer Information

1 Dealer Name 2. Taxpayer Identification Number

Part B : Invoic~wise details of Local Stock Transfer Statement Outward

Signature Of the Dealer

 Period From
Form-VAT 49 iS
[see rule 2AA] DDtDDtDDDD
To
Interstate Stock Transfer Statement Outward DDl[]DtDDDD

Date:_J_ n.o_

Part A : Dealer Information

1 Dealer Name 2. Taxpayer Identification Number

Part B : Invoice-wise details of Interstate Stock Transfer Statement Outward

Sifplailllae Of the Dealer

l
 Period From
Form-VAT 48 L 000010000
[see rule 2AA] To
LoC Purchase Statement 00001000 0

Date:-I-/20-

Part A - Dealer Information

I Dealer Name 2. Taxpayer Identification Number

Part B: Invoi~wise details of LoC Purchases

Signature Of the Dealer I

..
 Period From

Form VAT-49 L 0010010000

[see rule 2AA] to
Sale Statement across LoC
0010010000

Date:_}_}20_

Part A : Dealer Information

11 Dealer Name
I
Part B : Invoice-wise details of sales across LoC

Signature Of the Dealer I

 .;

COMMERCIAL TAXES DEPARTMENT

GOVERNMENT OF JAMMU AND KASHMIR

FORM VA T-86-A

Notice of Hearing u/s 38(i) of J&K VAT Act 2005

TO,

Mis

Address

TIN

Whereas, you have failed to file returns for the tax period to . Whereas, I propose to initiate
Provisional Assessment u/s 38(i) of J&K VAT Act 2005 for the tax period mentioned aoove. This is to give you
one final opportunity to file the return within 15 days of service of this notice, failing which your case will be
assessed provisionally without any further intimation to you. ,

Tax Type: VAT •

Return Period : from to

,:

I
• I

Place: Name:
Approved Stamp
Designation:
· or Seal
Date: location:
\
 DDI001DODD
Tax Remission Form To
Annexure I DDI001DODD
DatC': I 120

ENUJ• Part A - Dealer Information

· , 2. Tuparr Identification tumber
I I I I I I I l
Part B : Annesure I

Tax Remission Claim Form

I.Name of the Industrial Unit ........................................................................ .

2.Address of the Industrial Unit ..................................................................... .

141'1N'...................••••••••••................•..•...•.....•...............•...... :........•..............
4.Clrcle In which Registered ........................................................................... .

5.Division In which Registered. .......................................................................... .

6.Date of filing the quarterly Return .................................................................. .

7.Tax period to which Remission Claim pertallll.................................•..................

8 .Quantum of Taxable sales for the tax period

(a)Negative Listlfrade (b )Remission
i. 5%........................................, i. 5%....................- ..........- ........
ii 13.5%............·-····················· ii 13.S%__...............................
iii 0th.en ........................... iii Othen ........ ............ :......

9.Total Amount of tax collected for the tax period

(a)Negative Listlfrade
i. 5%..................- .......-............... .
ii. 13.5%.........·-·····-··--··············
iii. Others ......................... ..
(b)Remission
i. 5%..............- .........................
ii 13.5%..- ................................
iii Otben .......................... .

10.Total Amount of Price adjustment for the tax period made in the selling price
(a )Remission
.. i. 5% ........................................
ii. 13.5%................................... .
iii. Others ................·.......... .
I
11.Amount of Tax R~inission Claimed ................................................................................

12.Whether Declaration form as per Annexure II enclosed (Y/N) ........................................... ..

Place: Signature Of the Dealer

............ ... .. ... .......... .. ..

'Date: Name: ............................ ..

r
 I
,.,
Tax Remission Form
Armexure TI

(See Rule 28(2-A) (c) )

Pc1·iod from
[][]J2o[JO "'
0012000
Please till in Capital letters where applicable and sign the declaration. D1t.e:_/_J20_

M/.o; ......... .. .................................... loi:ulc+d .H ........... ...................... l111vinM

TIN "-······•••······ .. ···········"·· .• , do bcroby ci;:-rtlQr tl\At" ::he ~OtAl ni.unbc-J• of

~•'1tlluy-.,. '-vurklntt iri r11y 1nt•u~I""'' unil i:-1 ......................... ........ I &;\'!rhfll thlJt I
ha'lr"o provtdC'!d c•nJ1loynK-nt ro .••.•.•.•••.•••n1.unbc;•r of looflils ft;"on.nimt.ins ........ ol
the wo1~c-t'C'«l In my UH.1U.rt"ial unit as pct· llst att.a.C'b<'"d in :-01·ms of Gov:.

!>lit]liltU:·c .............................. .

..
Nca•11.a ,,, ........... :....................... .

St&nus ... .................... ....... .

So.at! ................................ ..

C.KRTIJl'I C-.A T"F.

It is h.:rcby ~~~n1tlc:-d. th;.'lt the Llocla1-arjon 1uadt: hcr<-in-.1b :-v.;- l•)' tb" fl'\dmstriml
0

u n lt ts Q'\\C <'ln~i c-1.,1"'t· e<-t.

s~naruJ•o ........... ~ .................... ..

l>l ~ ~t·1t I ...................... .

c..;"nC"l~I Ma:1s~c1·
D1 ..,;l .-lc-t Im lu sl ri .. ._ C:ttnl 1·c1 ....... I
<:ompL!l.~11t l\u1.liori1y ctl n1n-c:tnrat1' ol
-11a11,ilc ?'3.lts/t J..uidl oa-n~s