REGISTERED No. D. 221
The Gazette of India
EXTRAORDINARY
PART II—Section 1
PUBLISHED BY AUTHORITY
No. 43] NEW DELHI, MONDAY, SEPTEMBER 3, 1973/BHADBA 12, 1895
Separate paging is given to this Part in order that it may be filed as a separate compilation
MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (Legislative Department) New Delhi, the 3rd September, 1973/Bhadra 12, 1895 (Saka)
The following Act of Parliament received the assent of the President, on the 1st September, 1973, and is hereby published for general informa- tion : —
THE CUSTOMS, GOLD (CONTROL) AND CENTRAL EXCISES AND SALT (AMENDMENT) ACT, 1973 No. 36 OF 1973
(Ist September 1973)
An Act further to amend the Customs Act, 1962, the Gold (Control) Act, 1968 and the Central Excises and Salt Act, 1944.
BE it enacted by Parliament in the Twenty-fourth Year of the Republic of India as follows: —
CHAPTER I
PRELIMINARY
1. This Act may be called the Customs, Gold (Control) and Central
Short title.
Excises and Salt (Amendment) Act, 1973.
CHAPTER IT
AMENDMENTS TO THE CUSTOMS ACT, 1962
52 of 1962
Amend- ment of section 111.
2. In section 111 of the Customs Act, 1962 (hereafter in this Chapter referred to as the Customs Act), in clause (m), for the words "any duti- able or prohibited goods which do not correspond in any material parti- cular", the words "any goods which do not correspond in respect of value or in any other particular" shall be substituted.
3. In section 112 of the Customs Act, after clause (it), the following clauses shall be inserted, namely: —
Amend- ment of section 112.
"(in) in the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the
( 495 )
496 THE GAZETTE OF INDIA EXTRAORDINARY IVART i l-declaration made under section 77 (in either case hereafter in this section referred to as the declared value) is higher than the value thereof, to a penalty not exceeding five times the difference between the declared value and the value thereof or one thousand rupees, whichever is the greater;
(iv) in the case of goods falling both under clauses (i) and (iii), to a penalty not exceeding five times the value of the goods or five times the difference between the declared value and the value thereof or one thousand rupees, whichever ia the highest;
(v)~ in the case of goods falling both under clauses (ii) and (iii), to a penalty not exceeding five times the duty sought to be evaded on such goods or five times the difference between the de- clared value and the value thereof or one thousand rupees, which- ever is the highest.".
4. In section 123 of the Customs Act, for sub-section (1), the follow-
ing sub-section shall be substituted, namely: —
Amend- ment of section 123.
"(1) Where any goods to which this section applies are seized under this Act in the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be—-
(a) in a case where such seizure is made from the possession
of any person,—•
(i) on the person from whose possession the goods were
Seized; and
(ii) if any person, other than the person from whose possession the goods were seized, claims to be the ownqr thereof, also on such other person;
(b) in any other case, on the person, if any, who claims to
be the owner of the goods so seized.".
5. Section 135 of the Customs Act shall be re-numbered as sub-section
(1) thereof, and—
Amend- ment of section 135.
(i) in sub-section (1) as so re-numbered,—
(a) in clause (i), for the words "five years", the words
"seven years" shall be substituted;
(b) in clause (ii), for the words "two years", the words
"three years" shall be substituted;
(ii) after sub-section (1) as so re-numbered, the following sub-
sections shall be inserted, namely: —
" (2) If any person convicted of an offence under this section or under sub-section (1) of section 136 is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to seven years and with fine:
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court such imprisonment shall not be for less than six months.
Sit. lj titte GA^EfTfc Ofr iNbiA ftX-TRAORtJlNARY 497
(3) For the purposes of sub-sections (1) and (2), the follow• ing shall not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than six months, namely.—
(i) the fact that the accused has been convicted for thd
first time for an offence under this Act;
(ii) the fact that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods which are the subject matter of such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence;
(Hi) the fact that the accused was not the "principal offender md was acting merely as a carrier of goods or otherwise was a secondary party to the commission of the offence;
(iv) the age of the accused.".
6. After section 135 of the Customs Act, the following sections shall
be inserted, namely: —
Insertior of new sections 135A and 135B.
Prepara- tion.
"135A. If a person makes preparation to export any goods in contravention of the provisions of this Act, and from the circum- stances of the case it may be reasonably inferred that if not preven- ted by circumstances independent of his will, he is determined to carry out his intention to commit the offence, he shall be punishable with imprisonment for a term which may extend t) three years, or With fine, or with both.
135B. (1) Where any person is convicted under this Act for con- travention of any of the provisions thereof, it shall be competent for the court convicting the person to cause the name and place of busi- ness or residence of such person, nature of the contravention, the fact that the person has been so convicted and such other parti- culars as the court may consider to be appropriate in the circum- stances of the case, to be published at the expense of such person in such newspapers or in such manner an the court may direct.
Power of court to publish name, place of business, etc., of persons convict- edunder the Act. (2) No publication under sub-section (1) shall be made until the period for preferring an appeal against the orders of the court has expired without any appeal having been preferred, or such an appeal, having been preferred, has been disposed of.
(3) The expenses of any publication under sub-section (1) shall be recoverable from the convicted person as if it were a fine imposed by the court.".
7. In section 136 of the Customs Act, in sub-section (2), for the words
"two years", the words "three years" shall be substituted.
Amend- ment of section 136. Amend- ment of section 138.
8. In section 138 of the Customs Act, for the words, brackets and figures "undor- clause (i) of section 135", the words, brackets and figures "under clause (i) of sub-section (1) of section 135 or under sub-section (2) of that section" shall be substituted.
49& THE GAZETTE OF nttflA I S X T R A O R D I N A RV [PAto ii—9. After section 138 of the Customs Act, the following sections shall
be inserted, namely: —
Insertion of new sections 138A and 138B. Presum- ption of culpable menteU state.
'138A. (1) In any prosecution for an offence under this Act Which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it Shall be a. defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.
Explanation.—In this section, "culpable mental state" includes intention, motive, knowledge of a fact and belief in, or reason to believe, a fact.
(2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponde- rance of probability .
138B. (1) A statement made and signed by a person before any gazetted officer of customs during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of prov- ing, in any prosecution for an offence under this Act, the truth of the facts which it contains,—
Relevancy of state- ments under certain circum- stances.
(a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the court considers unreason- able; or
(b) when the person who made the statement is examined as a witness in the case before the court and the court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice. (2) The provisions of sub-section (1) shall, so far as may be,
apply, in relation to any proceeding under this Act, other than a proceeding before a court, as they apply in relation to a proceeding before a court.'.
10. For section 139 of the Customs Act, the following section shall be
substituted, namely: —
"139. Where any document—
(i) is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or under any other law, or
Substitu- tion of new section for sec- tion 139. Presum- ption as to docu- ments in certain cases.
(ii) has been received from any place outside India in the course of investigation of any offence alleged to have been committed by any person under this Act,
and such document is tendered by the prosecution in evidence against him or against him and any other person who is tried jointly with him, the court shall—
&sb. ij Tttfc GA^Etxfc ofr itftflA ftXraAoftftirtAftV 4^
(a) presume, unless the contrary is prdved, that the signa- ture and every other part of such document which purports to be in the handwriting of any particular person or which the court may reasonably assume to have been signed by, or to be in the handwriting of, any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;
(fa) admit the document in evidence, notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence;
(c) in a case falling under clause (i) also presume, unlega the contrary is proved, the truth of the contents of such docu- ment".
11. In Chapter XVI of the Customs Act, after section 140 the following
section shall be inserted, namely: —
B of 1898. 20 of 1958.
"140A. (1) Nothing contained in section 562 of the Code' of Criminal Procedure, 1898, or in the Probation of Offenders Act, 1958, shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.
(2) The provisions of sub-section (1) shall have effect notwith-
Insertion of new- section 140A. Applica- tion of section 562 of the Code of Crimi- nal standing anything contained in sub-section (3) of section 135.".
12. In section 156 of the Customs Act, in sub-section (2), after clause
(/), the following clause shall be added, namely: —
Proce- dure, 1898, and of the Proba- tion of Offenders Act, 1958. Amend- ment of section 156.
" (jg) the publication, subject to such conditions as may be speci- fied therein, of names and other particulars of persons who have been found guilty of contravention of any ol the provisions of this Act or the rules.".
CHAPTER III
AMENDMENTS TO THE GOLD (CONTROL) ACT, 1968
45 of 1968.
Amend- ment of section 67.
13. In (section 67 of the Gold (Control) Act, 1968 [hereafter in this Chapter referred to as the Gold (Control) Act], for the words "Where any document is produced by any person under this Act or haa been seized thereunder from the custody or control of any person and such document is tendered by the prosecution in evidence against him", the words "Where any document is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or under any other law and such document is tendered by the prosecution in evidence against him or against him and any other person who is tried jointly with him" shall be substituted.
14. Section 85 of the Gold (Control) Act shall be re-numbered as sub-
section (1) thereof, and—
Amend- ment of section 85.
(i) in sub-section (I) as so re-numbered, for the portion begin- ning with the words "shall, without prejudice to any action" and
366 Tki: GAzferi'te OF ikbiA ixTRAottbikAiiV [PAR* U—
ending with the words "which may be less than six months", the fol- lowing shall be substituted, namely: —
"shall, without prejudice to any other action that may be taken under this Act, be punishable—
(a) if the offence is under clause (i), (ii), (in), (iv) or (mii) [the offence under clause (viii) being a contravention of sub-section (3) of section 55] and the value of the gold involved therein exceeds one lakh of rupees, with imprison- ment for a term which may extend to seven years and with fine:
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court such imprisonment shall not be for a term of less than six months;
(b) in any other case, with imprisonment for a term which may extend to three years, or with fine, or with both."; (ii) after sub-section (1) as so re-numbered, the following sub- sections shall be inserted, namely: —
" (2) If any person convicted of an offence under this section, or under sub-section (2) of section 95, is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which, may extend to seven years and with fine:
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court such imprisonment shall not be for a term of less than six months.
(3) For the purposes of sub-sections (1) and (2), the follow- ing shall not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than six months, namely: —
(i) the fact that the accused has been convicted for the first time for an offence under this Act;
(ii) the fact that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods in relation to such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence;
(Hi) the fact that the accused was not the principal offender and was acting merely as a carrier of goods or otherwise was a secondary party to the commission of the offence;
(iv) the age of the accused.",
15. After section 96 of the Gold (Control) Act, the following section shall be inserted, namely: —
Insertion of new section 96A.
5 of 18OT.
"96A. Notwithstanding anything contained in the Code of Crimi- nal Procedure, 1898, an offence under section 85 or section 87 or section 88> or section 89 or sub-section (2) of section 95 shall be deemed to be non-cognisable within the meaning of that Code.". 16. In section 98 of the Gold (Control) Act, for clause (ii) the follow- ing clause shall be substituted, namely: —
Certain offences to be non-cog- nisable. Amend- ment of section 98.
" (ii) every offence against this Act, other than an offence punish- able under clause (a) of sub-section (1). or under sub-section (2), odt section 85, mav be tried summarily by a magistrate".
Sic. 11 THE GAZETTE OF INDIA EXTRAOKDINARY 50117. In Chapter XV of the Gold (Control) Act, after section 98, the
Ho wing sections shall be inserted, namely:—
'98A. (1) Where any person is convicted under this Act for con- travention of any of the provisions thereof, it shall be competent for the court convicting the person to cause the name and place of busi- ness or residence of such person, nature of the contravention, the fad that the person has been so convicted and such other particulars as the court may consider to be appropriate in the circumstances of the dase, to be published at the expense of such person in such newspapers or in such manner as the court may direct.
Insertion of new sections 98A, 98B, &8Cand 98D. Power of court to publish name, place of business, etc., of persons convict- ed under the Act. (2) No publication under sub-section (1) shall be made until the period for preferring an appeal against the orders of the Court has ex- pired without any appeal having been preferred, or such an appeal, having been preferred, has been disposed of.
(3) The expenses of any publication under sub-section (1) shall be recoverable from the convicted person as if it were a fine imposed by the court.
Presum- ption of culpable mental state.
98B. (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence 01 such mental state but it shall be open to the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in thiat prosecution.
Explanation.—In this section, "culpable mental state" includes in- tention, motive, knowledge of a fact and belief in, or reason to believe, a fact.
(2) For the purposes of this section, a fact is said to be proved only when the court believes it to exist beyond reasonable doubt land not merely when its existence is established by a preponderance of probability.
98C (1) A statement made and signed by a person before any Gold Control Officer of a gazetted rank during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains,—
Relevancy of state- ments under certain circum- stances.
(a) when the person who made the statement is dead or can- not be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or whose presence cannot be ob- tained without an amount of delay or expense which, under the circumstances of the case, the court considers unreasonable; or
. (b) when the person who made the statement is examined as a witness in the case before the court and the court is of opinion that, having regard to the circumstances of the case, the state- ment should be admitted in evidence in the interests of justice.
(2) The provisions of sub-section (1) shall, so far as may be, apply in relation to any proceeding under this Act, other than a proceeding before a court, as they apply in relation to a proceeding before a court.
502 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT I I-5 of 1898. JO of 1958.
98D. (1) Nothing contained in section 562 of the Code of Crimi- nal Procedure, 1898, or in the Probation of Offenders Act, 1958, shall apply to la person convicted of an offence under this Act unless that person is under eighteen years of age.
(2) The provisions of sub-section (1) shall have effect notwith-
standing anything contained in sub-section (3) of section 85.'.
Atpplica- tio'n of section 562 of tfce Code of Crimina' Proce- dure, 1898, and of the Pro- bation of Offen- ders Act, 1958.
18. In section 100 of the Gold (Control) Act, in sub-section (4), for the words "Nothing in this section shall apply to a petty transaction", the following shall be substituted, namely: —
Amend- ment of section 100.
"Nothing in this section shall apply to the acceptance, purchase or other receipt, by way of petty transactions, in the course of a day, of gold up to a quantity of one hundred grammes, by a licensed dealer or refiner or certified goldsmith, as the case may be.".
19. In section 114 of the Gold (Control) Act, in sub-section (2), after
clause (j), the following clause shall be inserted, namely: —
Amend- ment of section 114.
"(jj) the publication, subject to such conditions as may be spe- cified therein, of names and other particulars of persons who have been found guilty of contravention of any of the provisions of this Act or the rule made thereunder.".
CHAPTER IV
AMENDMENTS TO THE CENTRAL EXCISES AND SALT ACT, 1944
1 of 1944.
20. Section 9 of the Central Excises and Salt Act, 1944 (hereafter in this Chapter referred to as the Central Excises and Salt Act), shall be re-numbered as sub-section (1) thereof, and—
Amend- ment of section 9.
(i) in sub-section (1) as so re-numbered,—
(a) after clause (b), the following clauses shall be inserted,
namely:—
" (bb) removes any excisable goods in contravention of any of the provisions of this Act or any rule made thereunder or in any way concerns himself with such removal;
(bbb) acquires possession of, or in any way concerns himself in transporting, depositing, keeping, concealing, sel- ling or purchasing, or in any other manner deal? with, any excisable goods which he knows or has reason to believe are liable to confiscation under this Act or any rule made there- under;"; and
(b) for the words "shall, for everv such offence, be punish- able with imprisonment for a term which mav nrtend to six monthp, or with fine which may extend! to two thousand rupees,
Sic. 1] THE GAZETTE OF INDIA EXTRAORDINARY 503or with both.", the following shall be substituted, namely: —
"shall be punishable,—
(i) in the case of an offence relating to any excis- able goods, the duty leviable thereon under this Act ex- ceeds one lakh of rupees, with imprisonment for a term which may extend to seven years and with fine:
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months;
(ii) in any other case, with imprisonment for a term which may extend to three years or with fine or with both.";
(ii) after sub-section (1) as so re-numbered, the following sub*
sections shall be inserted, namely: —
" (2) If any person convicted 01 an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to seven years and with fine:
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months.
(3) For the purposes of sub-sections (I) and (2), the follow- ing shall not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than six months, namely: —
(i) the fact that the accused has been convicted for the first time for an offence under this Act;
(ii) the fact that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods in relation to such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence;
(iii) the fact that the accused was not the principal offender and was acting merely as a carrier of goods or other- wise was a secondary party in the commission of the offence;
(iv) the age of the accused.".
504 THE GAZETTE OF INDIA EXTRAORDINARY [ P ^T u'21. After section 9 of the Central Excises and Salt Act, the following
sections shall be inserted, namely: —
Insertion of new sections 9A, &B, 9C, 9D and 9E.
5 of 1898.
'9A. Notwithstanding anything contained in the Code of Criminal Procedure, 1898, offences under section 9 shall be deemed to be non- cognisable within the meaning of that Code.
Certain offences to be non-cog- nisable.
9B. (1) Where any person is convicted under this Act for con- travention of any of the provisions thereof, it shall be competent for the Court convicting the person to cause the name and place of business or residence of such person, nature of the contravention, the fact that the person has been so convicted and such other parti- culars as the Court may consider to be appropriate in the circum- stances of the case, to be published at the expense of such person, in such newspapers or in such manner as the Court may direct.
Power of Court to publish name, place of business, etc., of persons convict- ed under the Act.
(2) No publication under sub-section (1) shall be made until the period for preferring an appeal against the orders of the Court has expired without any appeal having been preferred, or such an appeal, having been preferred, has been disposed of.
(3) The expenses of any publication under sub-section (1) shall be recoverable from the convicted person as if it were a fine imposed by the Court.
Presump- tion of
culpable mental state.
9C. (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecu- tion.
Explanation.—In this section, "culpable mental state" includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact.
(2) For the purposes of this section, a fact is said to be proved only when the Court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.
9D. (1) A statement made and signed by a person before any Central Excise Officer of a gazetted rank during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains,—
Relevancy of state- ments under certain circum- stances.
(a) when the person who made the statement is dead or cannot be found, or is incapable of giving evidence, or Is kepi out of the way by the adverse party, or whose presence cannoi be obtained without an amount of delay or expense which, undei the circumstances of the case, the Court considers unreasonable: or
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 505(b) when the person who made the statement is examined as a witness in the case before the Court and the Court is of opinion that, having regard to the circumstances of the case, the statement should be admitted in evidence in the interests of justice.
(2) The provisions of sub-section (2) shall, so far as may be,
apply in relation to any proceeding under this Act, other than a proceeding before a Court, as they apply in relation to a proceeding before a Court.
5 of 1898. 20 of 1958.
9E. (i) Nothing contained in section 562 of the Code of Criminal Procedure, 1898, or in the Probation of Offenders Act, 1958, shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.
(2) The provisions of sub-section (1) shall have effect notwith-
standing anything contained in sub-section (3) of section 9.'.
Applica- tion of section 562 of the Code of Cri- minal Proce- dure, 1898, and of the Pro- bation of Offen- ders Act, 1958.
32. After section 34 of the Central Excises and Salt Act, the following
section shall be inserted, namely: —
Insertion of new section 34A.
"34A, No confiscation made or penalty imposed under the provisions of this Act or of any rule made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under auy other law.".
Confisca- tion or penalty not to interfere with other punish- ments.
23. In Chapter VI of the Central Excises and Salt Act, after section
36, the following section shall be inserted, namely: —
Insertion of new section 36A.
"36A. Where any document is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or under any other law and such document is ten- dered by the prosecution in evidence against him or against him and any other person who is tried jointly with him, the Court shall,—
Presump- tion as to docu- ments in certain cases.
(a) unless the contrary is proved by such person, presume—•
(i) the truth of the contents of such document; (ii) that the signature and every other part of such docu- ment which purports to be in the handwriting of any parti- cular person or which the Court may reasonably assume to have been signed by, or to be in the handwriting of any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;
to6 THE GAZETTE OF INDIA EXTRAORDINARY [PAHT II—SEC. 1](b) admit the document in evidence, notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence.",
24. In section 37 of the Central Excises and Salt Act —
(i) in sub-section (2), after clause (xx), the following clause shall Amend- ment of eectlon 37.
be inserted, namely: —
" (xxi) provide for the publication, subject to such conditions as may be specified therein, of names and other particulars of persons who have been found guilty of contravention of any of the provisions of this Act or of any rule made thereunder.";
(ii) after sub-section (4), the following sub-sec Lion shall be inserted, namely: —
" (5) Notwithstanding anything contained in sub-section (3), the Central Government may make rules to provide for the im- position upon any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keep- ing, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under this Act or the rules made thereunder, a penalty not exceeding three times the value of such goods or five thousand rupees, whichever is greater.".
K. K. SUNDARAM,