919

23 December 2014]

LA GAZETTE DE L’ETAT

BEFORE THE INDUSTRIAL TRIBUNAL

AT PONDICHERRY

Present : Thiru G. DHANARAJ, B.SC., B.L.,

Presiding Officer,

Industrial Tribunal.

Wednesday, the 24th day of September 2014

I.D. (T) No. 19/2012

A. Rajendiran

. . Petitioner

Versus

The Managing Director,

Anglo-French Textiles,

Puducherry.

. . Respondent

This industrial dispute coming on this day before

me for hearing in the presence of Thiru V.N.S. Srinivasan,

Advocate for the petitioner and Thiru B. Mohandoss,

Advocate for the respondent, upon perusing the case

records, this court passed the following:

AWARD

This industrial dispute arises out of the reference

made by the Government of Puducherry, vide G.O. Rt.

No. 126/AIL/Lab./J/2012, dated 24-7-2012 of the Labour

Department, Puducherry to resolve the following

dispute between the petitioner and the respondent, viz.,

(1) Whether

t h e

d i s p u t e

r a i s e d

b y

Thiru A. Rajendiran against the management of

M/s. Anglo-French Textiles over regularisation in the

post of Attender with remuneration is justified?

(2) If justified, to what relief the workman is

entitled to?

(3) To compute the relief, if any, awarded in terms

of money, if it can be so computed?

2. In view of the order passed in I.A.23/2014, the

petition is dismissed.

Written and pronounced by me in the open court

on this the 24th day of September 2014.

G. DHANARAJ,

Presiding Officer, Labour Court,

Puducherry.

————





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

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



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







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

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





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

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

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



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





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







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





920

LA GAZETTE DE L’ETAT

[23 December 2014





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

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





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







































































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

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

————

GOVERNMENT OF PUDUCHERRY

CHIEF SECRETARIAT (FISHERIES)

(G.O. Ms. No. 18/Fy., dated 5th December 2014)

ORDER

India has a vast coast line of about 7516 km.

bordering the mainland and islands and the foreign

vessels at times cross the International Maritime

Boundary Line (IMBL) and get apprehended along

with their crew, equipments, etc.

The need for setting up of a Joint Interrogation

Team Mechanism in all coastal States on the model

of Tamil Nadu for streamlining the procedure for

release of captured foreign fishing cargo, boats,

fishermen, etc., has figured in the meeting held under

the chairmanship of Princip al Secretary to

Prime Minister on 24-9-2014, during discussion

on India-Sri Lankan fishermen issue.

The Secretary (Border Management), Ministry of

Home Affairs, Government of India, New Delhi in

communication, dated 25-10-2014 has also emphasised

the need for setting up such a mechanism by this

Administration to expedite early release of fishermen.

The Lieutenant-Governor, Puducherry, with a view

to streamline the procedure in regard to release of

captured foreign vessels, fishermen, etc., is pleased

to order the appointment of Nodal Officers, appointment

of Joint Interrogation Committee

and

Standing

Committee together with the functions to be performed

by them and for matters connected therewith as

hereunder:-

921

23 December 2014]

LA GAZETTE DE L’ETAT

1. Nodal Officer:

(1) The Secretary to Government (Fisheries),

Puducherry shall be the Nodal Officer at the State

Level to liaise with the agencies such as Coast

Guards, Customs, Intelligence Bureau and State Police,

etc. He would be responsible for coordinating the

activities of different agencies at the State level

involved in giving clearances to such foreign fishing

boats/fishermen.

(2) The Nodal Officer will also discharge the following

functions:

(i) Prompt communication to the Central

Government regarding details of fishing boats/

fishermen apprehended.

(ii) Coordinate for timely completion of joint

interrogation and communication of its report with

the recommendation of State Government to the

Central Government.

(iii) Sorting out any differences between the

different agencies at the field level.

(iv) The Nodal Officer will liaise with different

concerned agencies such as Coast Guards,

Customs, Intelligence Bureau and Special Branch

of State/Union Territory Police, etc., and have a

periodical review, preferably once in a fortnight, to

update the statistical data and to review the

progress on action taken on such fishing boats/

fishermen apprehended.

(3) The District Collector and the District

Magistrate of Puducherry and Karaikal shall be the

Nodal Officers for their respective district, for

coordinating the joint interrogation comprising

officials of Customs, Coast Guards, State Police

(Special Branch), Intelligence Bureau and Fisheries

Department, etc. The District Nodal Officer would also

ensure timely convening of the joint interrogation and

the communication of its findings to the State

Government.

2. Joint Interrogation Committee:

The Members of the Joint Interrogation Committee

for the Puducherry and Karaikal Districts are:

(i)

District Collector

. . Chairman

(ii)

Superintendent of Customs,

. . Member

Karaikal/Deputy Commissioner

(Customs), Puducherry.

(iii)

Commandant/Assistant Commandant, . . Member

Indian Coast Guard of respective

Districts.

(iv)

Superintendent of Police (Coastal . . Member

Security) for Puducherry and

Superintendent of Police (Karaikal)

for Karaikal District.

(v)

Incharge Officer of Q Branch of

. . Member

neighbouring State of Tamil Nadu.

(vi)

An official from Intelligence

. . Member

Bureau.

(vii)

Deputy Director of Fisheries (Mech.) . . Member-

for Puducherry/Deputy Director of

Secretary.

Fisheries, Karaikal/Assistant Director

of Fisheries (Mahe and Yanam).

The Joint Interrogation Committee (JIC) shall meet

within a week of the apprehending of the foreign

fishing boats/fishermen to finalise its findings. The

Joint Interrogation Committee, in case of necessity,

may arrange for a Translator and the Joint Interrogation

Committee will submit its findings and recommendations

to the Union Territory Government promptly.

3. Standing Committee:

(1) A Standing Committee shall be constituted with

the following as its member to have a periodical

review of the progress on the action taken on foreign

fishing boats/fishermen apprehended.

1. Secretary to Government

. . Chairman

(Fisheries).

2. Deputy Inspector-General of

. . Member

Police, Puducherry.

3. Commandant, Indian Coast Guard, . . Member

Puducherry.

4. Assistant Director, Intelligence . . Member

Bureau, Puducherry.

5. Superintendent of Police, Special . . Member

Branch of Union territory of

Puducherry Police.

6. Senior Superintendent of

. . Member

Police (C&I), Puducherry.

7. The Director of Fisheries and

. . Member-

Fishermen Welfare, Puducherry.

Secretary.

(2) The Standing Committee shall have its meeting

once in a month. The committee may however have

its meeting at shorter intervals based on the need that

may arise.

4. Apprehension of foreign fishermen, etc., their

release and repatriation:

1. The foreign fishermen are apprehended for

entering into Indian territorial waters.

922

LA GAZETTE DE L’ETAT

[23 December 2014

2. Upon apprehending, the fishermen and their

fishing boat(s) are handed over to the local Police.

The fish catches are auctioned and the sale proceeds

are deposited in Courts. The boats are kept under the

custody of Police/Authority.

3. Upon arrival at the Port/Fishing Harbour, all

Intelligence Agencies of the Government will make

necessary investigations on the spot on the

apprehended fishing boat and fishermen.

4. The apprehended fishermen will be kept under the

care of local Police and to be remanded and kept in jail.

5. Apprehending and remanding of foreign

fishermen will be communicated promptly to State

Government by the Police Department.

6. Police Department will coordinate with the State

Government, for release order of apprehended fishermen

and their boats. Wherever, the fishing boats and

fishermen are suspected or found to have indulged in

smuggling and other related undesirable activities,

clearance from customs and narcotics division, etc., as

the case may be, should be specifically obtained for

release of such foreign fishing boats/fishermen.

7. Based on the release order by State Government,

the Fisheries Department will coordinate with the

Ministry of External Affairs (MEA), New Delhi for

issue of No Objection Certificate (NOC) in the matter.

8. On receip t o f clearance fro m the MEA,

New Delhi, the Fisheries Department will coordinate

with Police Department for repatriation, who in turn

will coordinate with ICG.

9. The ICG will propose the schedule of

repatriation to the counterparts.

10. The apprehended boat is inspected and issued

with a Certificate of Seaworthiness by a National

Insurance Company arranged by the Department of

Fisheries and other formalities are completed before

repatriation.

11. Upon receipt of the schedule of repatriation

from Indian Coast Guard, the apprehended boat and

fishermen are handed over to the ICG for repatriation

by local Police.

12. After handing over, the fact will be communicated

to the State Government for information and thereafter

to MEA, New Delhi through Fisheries Department.

5. Time schedule:

The following time schedule shall be observed for

difference stages of action to be taken (all times from

day 1 of apprehending of foreign boats/nations):

I. Report of apprehending of

. . Within 48 hrs.

foreign boats/fishermen.

through Fax/

E-mail, etc.

II. Conduct of Joint Interrogation

. . Within 15 days

and communication.

III. Communication of the

. . Within 30 days

comprehensive report and

specific recommendation

by State Government to

Government of India.

(By order of the Lieutenant-Governor)

S. SREENIVASAN,

Under Secretary to Government (Fisheries).

————

GOVERNMENT OF PUDUCHERRY

DEPARTMENT OF HINDU RELIGIOUS

INSTITUTIONS AND WAKF

No. 891/CHRI/T2/2014/718.

Puducherry, the 8th December 2014.

ORDER

A Special Committee comprising of the following

members is constituted to look after the arrangements

for the celebration of “Sanipeyarchi Festival 2014”

in Sri Dharbaranyeswaraswamy Devasthanam, Thirunallar,

Karaikal to be held on 16-12-2014 (Tuesday) at 2.43 p.m.

The term of office of the committee will be up to 1-2-2015.

1. Thiru M. Chandhrakasu,

. . Chairman

Hon’ble Minister for Agriculture,

Government of Puducherry.

2. The Collector, Karaikal

. . Vice-

Chairman

3. Thiru V.M.C. Sivakkumar, M.L.A.,

. . Member

T.R. Pattinam, Constituency-cum-

Chairman, KDMC.

4. Thiru A.M.H. Nazeem, M.L.A.,

. . Member

Karaikal (South) Constituency.

5. Thiru P.R.Siva, M.L.A.,

. . Member

Thirunallar Constituency.

6. Thiru P.R.N. Thirumurugan, M.L.A., . . Member

Karaikal (North) Constituency.

923

23 December 2014]

LA GAZETTE DE L’ETAT

7. The Additional District Magistrate, . . Member

Karaikal.

8. The Deputy Collector (Revenue),. .Member

Karaikal.

9. The Senior Superintendent of Police, . . Member

Karaikal.

10. The Superintending Engineer,

. . Member

Circle-III, Public Works

Department, Karaikal.

11. Sri La Sri Kandaswamy Tambiran, . . Member

Kattalai Visaranai, Thirunallar

Devasthanam.

12. The Executive Engineer,

. . Member

Electricity Department, Karaikal.

13. The Joint Director,

. . Member

Planning and Research

Department, Karaikal.

14. The Commissioner,

. . Member

Karaikal Municipality, Karaikal.

15. The Commissioner,

. . Member

Thirunallar Commune Panchayat,

Thirunallar.

16. The Medical Superintendent,

. . Member

Government General Hospital,

Karaikal.

17. The Deputy Director,

. . Member

Civil Supplies and Consumer

Affairs Department, Karaikal.

18. The Deputy Director, (Immunization), . . Member

Health Department, Karaikal.

19. The Regional Transport Officer, . . Member

Karaikal.

20. The Asset Manager, ONGC,

. . Member

Karaikal.

21. The Divisional Engineer,

. . Member

BSNL, Karaikal.

22. The Station Director,

. . Member

All India Radio, Karaikal.

23. The Station Director,

. . Member

Doordharashan, Karaikal.

24. The Assistant Director (Tourism), . . Member

Karaikal.

25. The Assistant Director,

. . Member

Information and Publicity,

Karaikal.

26. The Executive Officer,

. . Member-

Sri Dharbaranyeswaraswamy

Secretary.

Devasthanam, Thirunallar.

(By order)

M. GUNASEKARAN,

Commissioner,

Hindu Religious Institutions.

————

GOVERNMENT OF PUDUCHERRY

DIRECTORATE OF INDUSTRIES AND COMMERCE

(G.O. Ms. No. 6, dated 10th December 2014)

NOTIFICATION

Thiru P. Rajagopal, Assistant Director, presently

working in the Directorate of Industries and Commerce,

Puducherry shall retire from service on voluntary

retirement with effect from the forenoon of 1-1-2015.

(By order)

G. MALAR KANNAN,

Joint Secretary to Government.

————

GOVERNMENT OF PUDUCHERRY

DIRECTORATE OF SCHOOL EDUCATION

(SECRETARIAT WING)

(G.O. Ms. No. 42, dated 12th December 2014)

NOTIFICATION

O n a t t a i n i n g t h e a g e o f s u p e r a n n u a t i o n ,

Thiru J. Perumal, Principal, Jeevanandam Government

Boys Higher Secondary School, Karamanikuppam,

Puducherry is admitted into retirement with effect from

the afternoon of 31-12-2014.

(By order)

B. ZAREENA BEGAM,

Under Secretary to Government

(School Education).

————

GOVERNMENT OF PUDUCHERRY

DEPARTMENT OF ART AND CULTURE

(G.O. Ms. No. 20, dated 12th December 2014)

NOTIFICATION

The Hon’ble Lieutenant-Governor, Puducherry is

pleased to constitute a State Level Committee with the

following members for setting up of National Mission

924

LA GAZETTE DE L’ETAT

[23 December 2014

on Libraries (NML) Model Libraries, for finalisation of

the State Central Library and District Library and

sending a comprehensive proposal to Ministry of

Culture, Government of India for financial assistance

under the scheme of Assistance towards setting up of

NML Model Labraries :

1. Hon’ble Minister for Art and Culture, . . Chairman

Puducherry.

2. Secretary to Government (Art and

. . Member

Culture, Puducherry.

3. Dr. U. Nagalingam, Deputy Librarian, . . Member

Pondicherry University, Puducherry.

4. Dr. K. Saravanan,

. . Member

University Assistant Librarian,

Pondicherry University Community

College, Lawspet, Puducherry.

5. Director of Art and Culture, Puducherry . . Member-

Secretary.

(By order)

R. MOUNISSAMY,

Under Secretary to Government

(Art & Culture).

————

GOVERNMENT OF PUDUCHERRY

JUDICIAL DEPARTMENT

No. 1230/JD/A/2014.

Puducherry, the 12th December 2014.

JUDICIAL NOTIFICATION

The following Official Memorandum of the Hon’ble High Court of Judicature of Madras in respect of the

vacation for the Civil Courts and holidays for all the Courts in the Union territory of Puducherry is hereby notified.

P. VELMURUGAN,

Chief Judge, Puducherry.

————

OFFICIAL MEMORANDUM

R.O.C. No. 3492/2014/C3.

Sub : Vacation and holidays for all the District and Subordinate Courts in the Union territory of

Puducherry for the year 2015 – Observance of – Regarding.

1. The Subordinate Civil Courts in the Union territory of Puducherry including the District Munsif Courts are

required to observe the following periods of adjournments in respect of the vacation and holidays for the year 2015.

2. The (I) Vacation and (II) Holidays for all the Subordinate Courts in the Union territory of Puducherry

are as follows :—

I. (a) Summer vacation :

Friday, the 1st day of May, 2015 to Sunday, the 31st day of May, 2015.

(b) Dussera holidays :

Saturday, the 17th day of October, 2015 to Sunday, the 25th day of October, 2015.

(c) Christmas holidays :

Wednesday, the 23rd day of December, 2015 to Thursday, the 31st day of December, 2015.

II. Holidays for Puducherry and Karaikal regions :

(a) All Sundays are holidays.

(b) The following 9 Saturdays are working days :

7-2-2015, 7-3-2015, 18-4-2015, 6-6-2015, 4-7-2015, 1-8-2015, 12-9-2015, 10-10-2015 and 21-11-2015.

(c) Except the above Saturdays, all other Saturdays are holidays.

925

23 December 2014]

LA GAZETTE DE L’ETAT

(d) List of holidays for all the Subordinate Courts in Puducherry and Karaikal regions including the

Court holidays is as follows :—

January

1-1-2015

Thursday

New Year's Day

January

2-1-2015

Friday

Court holiday

January

14-1-2015

Wednesday

Court holiday

January

15-1-2015

Thursday

Pongal

January

16-1-2015

Friday

Thiruvalluvar Day

January

26-1-2015

Monday

Republic Day

April

3-4-2015

Friday

Good Friday

April

14-4-2015

Tuesday

Tamil New Year's Day/Dr. B.R. Ambedkar's Birthday.

May

1-5-2015

Friday

May Day

July

17-7-2015

Friday

Court holiday

September

17-9-2015

Thursday

Vinayakar Chathurthi

September

24-9-2015

Thursday

Bakrid (Id-ul-Alha)

October

2-10-2015

Friday

Gandhi Jayanthi

October

21-10-2015

Wednesday

Ayudha Pooja

November

9-11-2015

Monday

Court holiday

November

10-11-2015

Tuesday

Deepavali

November

11-11-2015

Wednesday

Court holiday

November

12-11-2015

Thursday

Court holiday

November

13-11-2015

Friday

Court holiday

December

24-12-2015

Thursday

Milad-Un-Nabi or Id-E-Milad (Birthday of Prophet

Mohammad).

December

25-12-2015

Friday

Christmas

Note : As Milad-Un-Nabi or Id-E-Milad (Birthday of Prophet Mohammad) (3-1-2015), Ramzan

(Id-Ul-Fitr) (18-7-2015), Independence Day (15-8-2015) fall on Saturdays and Sundays, these days are not shown

in the above list.

II. Holidays for Mahe region:

(a) All Sundays are holidays.

(b) The following 10 Saturdays are working days :

7-2-2015, 7-3-2015, 18-4-2015, 6-6-2015, 4-7-2015, 1-8-2015, 12-9-2015, 10-10-2015, 21-11-2015

and 5-12-2015.

(c) Except the above Saturdays, all other Saturdays are holidays.

(d) List of holidays for all the Subordinate Courts in Mahe region including the Court holidays is

as follows :—

January

1-1-2015

Thursday

New Year's Day

January

2-1-2015

Friday

Court holiday

January

15-1-2015

Thursday

Court holiday

January

26-1-2015

Monday

Republic Day

April

3-4-2015

Friday

Good Friday

April

14-4-2015

Tuesday

Vishu 1st Day /Dr. B.R. Ambedkar’s Birthday

April

15-4-2015

Wednesday

Vishu 2nd Day

May

1-5-2015

Friday

May Day

July

17-7-2015

Friday

Court holiday

August

27-8-2015

Thursday

Onam 1st Day

August

28-8-2015

Friday

Onam 2nd Day

926

LA GAZETTE DE L’ETAT

[23 December 2014

September

24-9-2015

Thursday

Bakrid (Id-ul-Alha)

October

2-10-2015

Friday

Gandhi Jayanthi

October

15-10-2015

Thursday

St. Theresa Festival

October

21-10-2015

Wednesday

Ayudha Pooja

November

9-11-2015

Monday

Court holiday

November

10-11-2015

Tuesday

Court holiday

November

11-11-2015

Wednesday

Court holiday

November

12-11-2015

Thursday

Court holiday

November

13-11-2015

Friday

Court holiday

December

24-12-2015

Thursday

Milad-Un-Nabi or Id-E-Milad (Birthday of Prophet

Mohammad).

December

25-12-2015

Friday

Christmas

Note : As Milad-Un-Nabi or Id-E-Milad (Birthday of Prophet Mohammad) (3-1-2015), Ramzan

(Id-Ul-Fitr) (18-7-2015), Independence Day (15-8-2015) fall on Saturdays, these days are not shown in the above list.

II. Holidays for Yanam region:

(a) All Sundays are holidays.

(b) The following 9 Saturdays are working days :

7-2-2015, 7-3-2015, 18-4-2015, 6-6-2015, 4-7-2015, 1-8-2015, 12-9-2015, 10-10-2015 and 21-11-2015.

(c) Except the above Saturdays, all other Saturdays are holidays.

(d) List of holidays for all the Subordinate Courts in Yanam region including the Court holidays is

as follows :—

January

1-1-2015

Thursday

New Year's Day

January

2-1-2015

Friday

Court holiday

January

14-1-2015

Wednesday

Court holiday

January

15-1-2015

Thursday

Pongal

January

26-1-2015

Monday

Republic Day

March

4-3-2015

Wednesday

Vishnu Car Festival

April

3-4-2015

Friday

Good Friday

April

14-4-2015

Tuesday

Dr. B.R. Ambedkar's Birthday

May

1-5-2015

Friday

May Day

July

17-7-2015

Friday

Court holiday

September

17-9-2015

Thursday

Vinayakar Chathurthi

September

24-9-2015

Thursday

Bakrid (Id-ul-Alha)

October

2-10-2015

Friday

Gandhi Jayanthi

November

9-11-2015

Monday

Court holiday

November

10-11-2015

Tuesday

Deepavali

November

11-11-2015

Wednesday

Court holiday

November

12-11-2015

Thursday

Court holiday

November

13-11-2015

Friday

Court holiday

December

24-12-2015

Thursday

Milad-Un-Nabi or Id-E-Milad (Birthday of Prophet

Mohammad).

December

25-12-2015

Friday

Christmas

Note : As Milad-Un-Nabi or Id-E-Milad (Birthday of Prophet Mohammad) (3-1-2015), Telugu New

Years Day (Ugadi Festival) (21-3-2015), Ramzan (Id-Ul-Fitr) (18-7-2015) and Independence Day (15-8-2015) fall

on Saturdays and Sundays, these days are not shown in the above list.

High Court, Madras,

REGISTRAR-GENERAL.

Dated : 9-12-2014.

927

23 December 2014]

LA GAZETTE DE L’ETAT

GOVERNMENT OF PUDUCHERRY

HOME DEPARTMENT

(G.O. Ms. No.70, dated 15th December 2014)

NOTIFICATION

The Lieutenant-Governor, Puducherry is pleased to

declare local holiday on 16-12-2014 (Tuesday) for all

Government Offices and Institutions in Karaikal District

o n a c c o u n t o f S a n i p e y a r c h i F e s t i v a l o f

Sri Dharbaranyeswaraswamy Devasthanam, Thirunallar,

Karaikal which will not be a holiday under the

Negotiable Instruments Act, 1881. The 20-12-2014

(Saturday) will be a working day in Karaikal District in

lieu thereof.

(By order)

P. RAJALAKSHMI,

Under Secretary to Government.

GOVERNMENT OF PUDUCHERRY

OFFICE OF THE DEPUTY DIRECTOR (IMMUNIZATION)

Karaikal, the 8th December 2014.

TENDER NOTICE

Sealed tenders offering the rate per kilogram

(excluding sales tax) are invited by the undersigned

item-wise for the sale of old newspapers, empty bottles

(plastic and glass) of this office as given below:

Rate per

kilogram

(1)

Old Tamil newspapers

. .

`

(2)

Old English newspapers

. .

`

(3)

Empty bottles (Plastic)

. .

`

(4)

Empty bottles (Glass)

. .

`

2. Tenders superscribed as “Tender for purchase

of old newspapers, empty bottles (plastic and glass)

and empty drums (tin/sink)” should be addressed

to the Office of the Deputy Director (Immunization),

Nehru Nagar, Karaikal-609 605 on or before 20-1-2015

at 4.00 p.m. The tenders received will be opened on

20-1-2015 at 4.30 p.m. in the presence of the tenderers

or their representatives who may be present.

3. The intending tenderers should deposit a sum

of ` 500 (Rupees five hundred only) in cash as

earnest money deposit. The deposit of the

unsuccessful tenderers will be refunded after the

finalisation of the tender.

4. The items can be inspected during office hours

on any working day.

5. Sales tax will be collected extra.

6. The successful tenderer should remove the

items within 24 hours of receipt of notice of

acceptance of his tender by remitting the total cost

and sales tax thereon at the prevailing rate. The

successful tenderer should make his own arrangement

to weigh the goods.

7. The undersigned reserves the right to accept or

reject all tenders without assigning any reason

therefor.

DEPUTY DIRECTOR (Immunization).

————

GOVERNMENT OF PUDUCHERRY

PUBLIC WORKS DEPARTMENT

BUILDINGS AND ROADS DIVISION

Karaikal, the 9th December 2014.

e-TENDER NOTICE

For and on behalf of the President of India, e-tenders are invited from the eligible contractors

of Public Works Department, Puducherry by the Executive Engineer, Buildings and Roads Division, Public Works

Department, Karaikal for the following works.

Sl. Tender

Name of work

Approximate

Earnest

Eligibility

Time

Cost of

No.

No.

estimated cost

money

of

allowed

tender

deposit

contractors

schedule

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

`

`

`

1

18-1/

Improvements to internal roads at Jeeva

49,51,371

99,027

Class-III

3 (Three

500 +

BRK/

Nagar in Kottucherry Commune,

and above

months)

VAT@

14-15

Karaikal.

4%