Sri S B Dundigoudar Vs State of Karnataka — GST and Indirect Tax | Karnataka HC (2025)

Sri S B Dundigoudar Vs State of Karnataka — GST and Indirect Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

No fresh directions issued by this Court; the petitions stand disposed on the footing that the issue is answered by the Coordinate Bench order in W.P. No.8489/2023 (13.08.2024), whose line of orders (tracing to W.P.No.9721/2019, 11.04.2023) requires the respondent employers to pay/reimburse the differential GST amounts per the petitioners' representations, together with applicable interest per the reproduced operative order.

Issue for consideration

Whether the respondent departments/government agencies (employers) are liable to pay/reimburse to the contractor-petitioners the differential GST amount (the difference between GST and VAT) for works contracts executed under the VAT regime, by complying with the order in W.P.No.9721/2019 & connected matters (11.04.2023) and the subsequent orders in W.P.No.8489/2023 and W.P.No.13167/2024, as per the petitioners' representations. +1 more

Court's answer

The issue in the lis stands answered by the Coordinate Bench of this Court in W.P. No.8489/2023 (disposed of on 13th August 2024, which itself rests on W.P.No.9721/2019 & connected matters disposed on 11.04.2023); accordingly, in light of the issue standing covered by that Coordinate Bench judgment, on all its fours and on the same reasons, the subject petitions also stand disposed.

Detailed headnote1 paragraphs

Tax/GST — Works contracts executed under VAT (KVAT) regime — Differential GST reimbursement — Four contractor writ petitions (Art. 226, T-RES), High Court of Karnataka, Dharwad Bench (M. Nagaprasanna J., 21-02-2025): M/s Bannur Infrastructures Pvt. Ltd., D.B. Masur, Ashfaq S. Betgeri @ A.S. Betgeri and S.B. Dundigoudar sought mandamus against PWD (Haveri/Dharwad), National Highway Division Hubballi, Panchayath Raj Engineering Divisions, KNNL, KSDB, KSRTC, VTU, KSPH&IDCL, DUDC Haveri and TMC Mulagund to pay/reimburse the differential GST amount (difference between GST and VAT) for works executed under the VAT regime, in compliance with W.P.No.9721/2019 & connected matters (11.04.2023) and subsequent orders in W.P.No.8489/2023 (13-08-2024) and W.P.No.13167/2024 (29-10-2024), and prayed for a State circular/policy on GST on such works contracts. Counsel for all parties submitted in unison that the lis stood answered by the Coordinate Bench in W.P.No.8489/2023, which had followed Chandrashekaraaiah v. State of Karnataka (W.P.No.9721/2019, 11.04.2023) and the later orders in M.G. Arunkumar (29.08.2023), Mycon Construction and M/s Apoorva Construction (both 19.02.2024). Holding the issue covered 'on all its fours and on the same reasons', the Court disposed of the petitions accordingly. No fresh directions or quantum fixed by this Court.

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IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH

DATED THIS THE 21^ST DAY OF FEBRUARY, 2025

BEFORE

THE HON'BLE MR. JUSTICE M.NAGAPRASANNA

WRIT PETITION NO. 101017 OF 2025 (T-RES) C/W WRIT PETITION NO. 107663 OF 2024 WRIT PETITION NO. 107706 OF 2024 WRIT PETITION NO. 100902 OF 2025

IN W.P.NO. 101017/2025 BETWEEN:

M/S. BANNUR INFRASTRUCTURES PVT. LTD., A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT, 1956 HAVING ITS REGISRERED OFFICE, AT: CTS NO. 1210/F, PLOT NO. 14, ADYAPAKNAGAR, HUBBALLI- 580032.

Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka, Dharwad Bench, Dharwad

(REP. BY ITS DIRECTOR FAKKIRA GOUDA V. POLICE GOUDARA) …PETITIONER

(BY SRI NAVEEN G. S., ADVOCATE)

AND:

STATE OF KARNATAKA, DEPARTMENT OF FINANCE, 2^ND FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU- 560001, REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY.

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THE EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, DIVISION, HAVERI- 581110.

THE EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, DIVISION DHARWAD- 580001.

…RESPONDENTS

(BY SRI SHARAD V. MAGADUM, AGA)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA IS PRAYING TO A) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS DIRECTING RESPONDENT NO.2 AND 3 TO PAY THE DIFFERENTIAL GST AMOUNT (BEING THE DIFFERENCE BETWEEN GST AND VAT) BY COMPLYING WITH THE ORDER OF THIS HON'BLE COURT IN WP NO. 9721/2019 AND OTHER CONNECTED MATTERS DISPOSED ON 11.04.2023, FOLLOWED BY THE ORDERS PASSED IN WP NO. 8489/2023 DATED 13-08-2024 AND WP NO. 13167/2024 DATED 29-10-2024 AS PER THE REPRESENTATIONS DATED 25/11/2024 AND 28/11/2024 PRODUCED AT ANNEXURE-C (COLLY). (B) ISSUE A WRIT OR SUCH OTHER ORDER DIRECTING THE RESPONDENT NO.1 STATE GOVT, TO ISSUE A CIRCULAR/POLICY TO ADDRESS THE ISSUE OF PAYMENT OF GST ON WORKS CONTRACT WHICH ARE EXECUTED UNDER VAT REGIME WHEREIN, GST IS NOT PAID BY RESPONDENT NO.2 AND 3 BUT IS LEVIED AND PAID BY THE PETITIONER TO THE GST DEPARTMENT. C) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE.

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IN W.P.NO. 107663/2024

BETWEEN:

SRI. D.B. MASUR SON OF BASAVARAJ MASUR, AGED 59 YEARS, ENGINEERS AND CONTRACTORS, OFFICE AT DAKSHIN BHARAT, HINDI PARCHAR SABHA’S C.B. GUTTAL COMPLEX, U.B. HILL, DHARWAD- 508007.

…PETITIONER

(BY SRI NAVEEN G. S., ADVOCATE)

AND:

STATE OF KARNATAKA, DEPARTMENT OF FINANCE, 2^ND FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU- 560001, REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY.

THE EXECUTIVE ENGINEER, KARNATAKA SLUM DEVELOPMENT BOARD, (KSCBD), BELAGAVI DIVISION, POLOT NO.1, HOUSEING BOARD COLY, OPPL. TEACHERS, COLONY, OMKAR NAGAR, HINDALAGA, BELAGAVI- 581110.

THE EXECUTIVE ENGINEER, KARNATAKA STATE ROAD TRANSPORT CORPORATION (KSRTC), WORKS DIVISION (CIVIL ENGINEER DIVISION), OLD STORES BUILDING,

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K.H. ROAD, SHANTINAGAR, BENGALURU- 560027.

…RESPONDENTS

(BY SRI SHARAD V. MAGADUM, AGA FOR R1, SRI RAVIRAJ C. PATIL, ADVOCATE FOR R2)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA IS PRAYING TO, (A) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS DIRECTING RESPONDENT NO.2 AND 3 TO REIMBURSE/PAY THE DIFFERENTIAL GST AMOUNT (BEING THE DIFFERENCE BETWEEN GST AND VAT) BY COMPLYING WITH THE ORDER OF THIS HON’BLE COURT IN WP NO.9721/2019 AND OTHER CONNECTED MATTERS DISPOSED ON 11.04.2023, FOLLOWED BY THE ORDERS PASSED IN WP NO.8489/2023, AND WP NO.13167/2024 AS PER THE REPRESENTATIONS DATED 27.06.2023 AND 28.03.2024 PRODUCED AT ANNEXURE-C AND C1. (B) ISSUE A WRIT OR SUCH OTHER ORDER DIRECTING THE RESPONDENT NO.1STATE GOVT, TO ISSUE A CIRCULAR/POLICY TO ADDRESS THE ISSUE OF PAYMENT OF GST ON WORKS CONTRACT WHICH ARE EXECUTED UNDER VAT REGIME WHEREIN, GST IS NOT PAID BY RESPONDENT NO.2 AND 3 BUT IS LEVIED AND PAID BY THE PETITIONER TO THE GST DEPARTMENT. C) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE.

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IN W.P.NO. 107706/2024

BETWEEN:

SRI. ASHFAQ S. BETGERI @ A.S. BETGERI, AGE. 61 YEARS, CLASS - I CONTRACTOR, CORPORTE OFFICE AT 16, VENKATESHWARA COMPLEX, NEAR NTTF, DHARWAD- 580001.

…PETITIONER

(BY SRI NAVEEN G. S., ADVOCATE)

AND:

STATE OF KARNATAKA, DEPARTMENT OF FINANCE, 2^ND FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU- 560001, REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY.

THE REGISTRAR, VISVESVARAYA TECHNOLOGICAL UNIVERSITY (VTU), BELAGAVI- 590018.

THE EXECUTIVE ENGINEER (CONTRACTS) KARNATAKA STATE POLICE HOUSING, (KSPH) AND INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, IDCL 59, RICHMOND ROAD, BANGALORE- 560025.

THE EXECUTIVE ENGINEER, KARNATAKA SLUM DEVELOPMENT BOARD, (KSDB), NO.55, ABHAYA COMPLEX, 3^RD FLOOR, RISALDAR STREET,

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SESHADRIPURAM, BENGALURU- 560020.

…RESPONDENTS

(BY SRI SHARAD V. MAGADUM, AGA FOR R1, SRI ABHISHEK KUMAR, SRI CHETAN KUMAR, ADVOCATES FOR R2, NOTICE TO R3 IS SERVED)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA IS PRAYING TO A) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS DIRECTING RESPONDENT NO.2 TO 4 TO PAY THE DIFFERENTIAL GST AMOUNT (BEING THE DIFFERENCE BETWEEN GST AND VAT) BY COMPLYING WITH THE ORDER OF THIS HON’BLE COURT IN WP NO. 9721/2019 AND OTHER CONNECTED MATTERS DISPOSED ON 11.04.2023, FOLLOWED BY THE ORDERS PASSED IN WP NO. 8489/2023, AND WP NO. 13167/2024 AS PER THE REPRESENTATIONS DATED 07.07.2023 PRODUCED AT ANNEXURE-C, C-1 AND C-2. B) ISSUE A WRIT OR SUCH OTHER ORDER DIRECTING THE RESPONDENT NO.1STATE GOVT. TO ISSUE A CIRCULAR/POLICY TO ADDRESS THE ISSUE OF PAYMENT OF GST ON WORKS CONTRACT WHICH ARE EXECUTED UNDER VAT REGIME WHEREIN, GST IS NOT PAID BY RESPONDENT NO.2 TO 4 BUT IS LEVIED AND PAID BY THE PETITIONER TO THE GST DEPARTMENT. C) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE.

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IN W.P.NO. 100902/2025

BETWEEN:

SRI. S. B. DUNDIGOUDAR, AGE. 42 YEARS, SON OF BASANGOUDA, CLASS-1 P.W.D. CONTRACTOR, HAVING OFFICE OPP. NEW BUS STAND P.B. ROAD, SHIGGAON, HAVERI- 581205.

…PETITIONER

(BY SRI NAVEEN G. S., ADVOCATE)

AND:

STATE OF KARNATAKA, DEPARTMENT OF FINANCE, 2^ND FLOOR, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU -560001,

REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY.

THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, DIVISION. HAVERI- 581110.

THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT, DIVISION DHARWAD- 581110.

THE EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, DIVISION DHARWAD- 580001.

THE EXECUTIVE ENGINEER, NATIONAL HIGHWAY DIVISION, HUBBALLI- 580020.

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THE EXECUTIVE ENGINEER, PANCHAYATH RAJ ENGINEERING, DIVISION- HAVERI- 581110.

THE EXECUTIVE ENGINEER, PANCHAYATH RAJ ENGINEERING, DIVISION GADAG- 582101.

THE PROJECT DIRECTOR, DISTRICT URBAN DEVELOPMENT CELL, HAVERI DISTRICT- 581110.

THE CHIEF OFFICER, TOWN MUNICIPAL CORPORATION, MULAGUND- 582117.

THE EXECUTIVE ENGINEER, KARNATAKA NEERAVARI NIGAM LIMITED, (KNNL), U.T.P. DIVISION, RANNEBANNUR- 581115.

THE EXECUTIVE ENGINEER, KARNATAKA NEERAVARI NIGAM LIMITED, (KNNL), SLIS, DIVISION NO.1, MUNDARAGI, GADAG- 582101.

THE EXECUTIVE ENGINEER, THE PROJECT IMPLEMENTATION DIVISION, MAASANAGI BUILDING, CHANDRAPATTAN LAYOUT, HAVERI- 581110.

…RESPONDENTS

(BY SRI SHARAD V. MAGADUM, AGA FOR R1 TO R5, SRI M. M. KHANNUR, ADVOCATE FOR R6, R7, R12,

SRI L. T. MANTAGANI, ADVOCATE FOR R8,

SRI S. K. KAYAKAMATH, ADVOCATE FOR R9,

SRI SHIVARAJ BELLAKKI, ADVOCATE FOR R10 & R11)

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THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA IS PRAYING TO A) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF MANDAMUS DIRECTING RESPONDENT NO.2 TO 12 TO PAY/REIMBURSE THE DIFFERENTIAL GST AMOUNT (BEING THE DIFFERENCE BETWEEN 12 / OR 18 / GST AND 4 / VAT) BY COMPLYING WITH THE ORDER OF THIS HON’BLE COURT IN WP NO. 9721/2019 AND OTHER CONNECTED MATTERS DISPOSED ON 11.04.2023, FOLLOWED BY THE ORDERS PASSED IN WP NO. 8489/2023, AND WP NO. 13167/2024 AS PER THE REPRESENTATIONS PRODUCED AT ANNEXURE-C (COLLY). B) ISSUE A WRIT OR SUCH OTHER ORDER DIRECTING THE RESPONDENT NO.1 STATE GOVT. TO ISSUE A CIRCULAR/POLICY TO ADDRESS THE ISSUE OF PAYMENT OF GST ON WORKS CONTRACT WHICH ARE EXECUTED UNDER VAT REGIME WHEREIN, GST IS NOT PAID BY RESPONDENT NO.2 TO 12 BUT IS LEVIED AND PAID BY THE PETITIONER TO THE GST DEPARTMENT. C) PASS SUCH OTHER ORDERS AS MAY BE DEEMED APPROPRIATE UNDER THE CIRCUMSTANCES OF THE CASE, IN THE ENDS OF JUSTICE.

THESE WRIT PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

Learned counsel appearing for the parties in

unison would submit that, the issue in the lis stands answered by the Coordinate Bench of this Court in W.P. No.8489/2023, disposed of on 13^th August 2024. The

Coordinate Bench held as follows:

“ In this petition, petitioner seeks for the following reliefs:-

“(a) Issue a writ of mandamus or any other writ or direction or order to the Respondents to reimburse the differential rate of GST to the Petitioner.

(b) Direct the respondents by an appropriate writ in the nature of mandamus or any other writ, direction or order, to pay the interest on the tax dues calculated at the rate of 18% per annum under Section 50 of CGST Act, 2017.

(c)Grant such other consequential reliefs, as this Honourable High Court may think fit, including the cost of this writ petition.”

2. Heard learned Senior counsel for the petitioner and learned counsel for respondents and perused the material on record.

3. A perusal of the material on record will indicate that the issue in controversy involved in the present petition is directly and squarely covered by the judgment of this Court in the case of Chandrashekaraaiah & others vs. State of Karnataka & others - W.P.No.9721/2019 & connected cases

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disposed of on 11.04.2023 which has been followed by a co-ordinate Bench of this Court in the case of M.G.Arunkumar vs. State of Karnataka & others - W.P.No.104908/2023 dated 29.08.2023 as well as subsequently, in the case of Mycon Construction Ltd., vs. State of Karnataka – W.P.No.25439/2023 dated 19.02.2024 and M/s.Apoorva Construction Co., vs. State of Karnataka – W.P.No.28/2024 dated 19.02.2024, in which, this Court held as under:-

“The petitioner is before this Court, seeking the following prayers:

" (a) Issue a writ or such other order in the nature of Mandamus directing the Respondents to refund the differential GST amount paid by the Petitioners for the works executed by each of the Petitioners respectively, as per the representations dated 02.08.2022, 16.06.2023, 17.06.2023, 20.09.2023 and 30.09.2023 etc., given by the Petitioners-Contractors to respective Respondentemployers (as per the abstract Annexed) and produced at Annexure - B to B4.

(b) Issue a writ or such other order directing the Respondent No.1 - State Government, to issue a circular/policy to address the issue of payment of GST on works contract which are executed under VAT regime or under old Schedule of Rates wherein, GST is not paid by the RespondentEmployers but is levied and paid by the PetitionerContractors to the GST department.

(c) Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice."

2. Heard Sri. Naveen G.S., learned counsel appearing for the petitioner, Smt. Navya Shekhar, learned AGA appearing for respondent No.1 and have perused the material on record.

3. Learned counsel appearing for the petitioner submits that the prayer that is sought is to be allowed in the light of the law laid down by the Co-ordinate Bench in W.P.No.9721/2019 and connected cases disposed on

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11.04.2023, wherein the Co-ordinate Bench of this Court, has held as follows:

"20. In the result, I pass the following:-

ORDER

(i) Petitions are hereby disposed of.

(ii) The Respondents-State and other Govt agencies / Respondents who have entered into works contract with the Petitioners are issued the following directions / guidelines:-

(a) Calculate the works executed pre-GST (prior to 01.07.2017) under KVAT regime and payments received by the Petitioners.

(b) The payments received by the Petitioners pre-GST for such of the works executed before 01.07.2017 are to be assessed under KVAT tax regime – either under COT or VAT scheme as applicable.

(c) Calculate the balance works to be completed or completed after 01.07.2017, in the original contract. (d) Derive the rate of materials, KVAT items required or used to complete the balance works.

(e) Deduct the "KVAT" amount from those materials and the service tax, if applicable.

(f) Add the applicable "GST" on those

items.

(g) Input Credit on the materials is to be arrived at and be set off as against the output GST, for those assessed under regular VAT.

(h) Further, the “tax difference” should be calculated on such balance works executed or to be executed after 01.07.2017 separately.

(i) Based on the result obtained on calculation of the tax difference on the

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contract value, concerned department/authority has to decide whether agreement needs to be changed or not.

(j) A supplementary agreement may be signed with the Petitioners for the revised GST-inclusive work value for the Balance Work completed or to be completed as determined above and in case the revised GST-inclusive work value for the Balance Work, completed or to be completed after 01.07.2017, is more than the original agreement work value, the Petitioners are to be paid /reimbursed, as the case may be, the differential tax amount by the concerned employer; so also, in case payments for works completed pre-GST are made postGST, the concerned employer has to pay or reimburse, as the case may be, the differential tax amount, to the Petitioners.

(iii) Petitioners are directed to submit comprehensive representations to the respective employers/Respondents within a period of 4 weeks from the date of receipt of a copy of this order, irrespective of whether they have completed the works pre-GST or post-GST or payments were received or yet to be received post-GST.

(iv) In view of the interim orders passed by this Court in the present petitions, such of the petitioners who had not filed their GST returns during the period after 01.07.2017 are permitted to file their returns / amended returns, pursuant to the calculation of the differential tax as per procedure above under GST regime, without insisting on interest or penalty or limitation.

(v) The GST authorities are also directed not to take precipitative action against the Petitioners for a period of 6 months from the date of receipt of a copy of this order.

(vi) Liberty is reserved in favour of the petitioners to challenge any order / decision passed / taken by the respondents or the authorities, subsequent to this order and also take

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recourse to such remedies as available in law."

4. Another Co-ordinate Bench of this Court in terms of its order dated 29.08.2023 in W.P.No.104908/2023 follows the aforesaid order and allows the petition. The Co- ordinate Bench has held as follows:

"5. It is not in dispute that the entire tender process and allocation of work by respondent/Department is post coming into force of Goods and Services Tax. If petitioner, who is a registered Civil Contractor has completed the tender work, respondent/Department being a service recipient is under bounden duty to reimburse GST amount of Rs.2,16,51,903/- in terms of Section 13 of The Central Goods and Services Tax Act, 2017. It is also not in dispute that petitioner, who is a class-I contractor having rendered service, is under mandatory duty to pay GST amount to the department. Equally respondent/Department is under bounden duty to reimburse the GST amount. It is borne out from the records that since necessary payment at the petitioner's end the applicable GST being statutory requirement, the respondent / Department ought to have reimbursed 12% GST amount on the total work done by petitioner. Since, there is total inaction on the part of respondent/Department, this is a fit case where mandamus needs to be issued. For the reasons stated supra, I proceed to pass the following:

ORDER

i) Writ petition is allowed.

ii) The respondent is hereby directed to reimburse GST amount as indicated in the representation dated 15.04.2023 vide Annexure-E.

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iii) The respondent/Department shall reimburse the said amount within a period of six weeks from the date of receipt of copy of this order.

In the light of the issue standing answered, the petition deserves to succeed and the prayer that is sought for is to be allowed.

5. For the aforesaid reasons, the following: ORDER

(i) The petition is allowed.

(ii) The respondents are hereby directed to reimburse GST amount as indicated in the representations dated 02.08.2022, 16.06.2023, 17.06.2023 20.09.2023 and 30.09.2023.

(iii) The respondents/Department shall reimburse the said amount within a period of six weeks from the date of receipt of a copy of this order.”

4. In view of the aforesaid facts and circumstances, the present petition also deserves to be allowed.

5. In the result, I pass the following:-

ORDER

(i) Petition is hereby allowed.

(ii) The respondents are directed to reimburse the GST amounts as indicated in the petitioner’s representations / letters at Annexures-M, M1 and M2 dated 18.08.2021, 13.09.2021 and 30.01.2023 respectively together with applicable interest within a period of four weeks from the date of receipt of a copy of this order.”

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In the light of the issue standing covered by the

judgment passed by the Co-ordinate Bench of this Court ( supra), on all its fours and on the same reasons, the

subject petition also stands disposed.

Sd/(M.NAGAPRASANNA) JUDGE

RHR/List No.: 1 Sl No.: 139