Excise And Taxation Inspectors Association v. State Of Punjab & ORS
! "
$% ! &'$( ) ' !(
* +$!
, $( !(
-!(!(
. /! ! "# 0 1 !2 -+
!
# !3 4(5/ , $ !6(!2 . (12 7 ( 5, $ !"
!2+!(!(
.(8 9#+! 5,4 ,95# 0 1 :::
)2 +!(!(
$( !(
1; 6 ; " !2( 6(! +!(!(
8 <# 2( "!2 ! 5621;!2+
!0$!!2 + ! !(
#1%(!!1;!2+!(!(
$( !(
"
!
( =!2<#
"+
!2+ ! "&'$( ) ' !(
""($2( "!" >!2&)? 6 (4 14!
!2%+( !
$25 )21("" $!62($2 !
1 !!
"
(+ 4 "!2 6(!+!(!(
!2 !( !% "!2# 0 1&'$( ) ' !(
+ !% /! ! /($ 4 ** #45 2 "! " !
>!2 #4 ?5 @ + " &) 2 !
1 "(44 1; 6 ; " +
" % ,(!
! &'$( ) ' !(
""($ "
2 ! >!2 ,&)? 62(4 @ 2 1"(441;($!$#(!% !5 4 ( # #4 "!2#4
AB
12 4" " $( !(
5 4 $ 4 "
!2 +!(!(
#1%(!!2 ! 4!2 #=2!2#4+$(1 !( 1!6 + ! ($!$#(!1#!( " $!!2 %6 "
6 *!(#1%(!!!2 ! " % ( (!( 4 ! = 62 !2 #4 " 6
!("(5 !2 !
! 4 $ ! =!2 " &) 6 > ?5 #! " 62($25 > ? + ! 6 %
1; ! ""($62(4>?+ !1;($!$#(! )2 !( 5!2"
5
6
!<# 4 *!(#1%(!!!2 !( CC5!2+ ! ",&) 6 %=6(!2!2 ! "&) ( 44> C?+ !6 ,!!2 ( ! =5> ?+ !6 $$#+(1;+ !62(4> ?1;($!$#(!
C 5 !2= % ! "(' !2 <# ! "
+ !
> ? + " &)5 #! " 62($25 >? + " &) 6 "
!62(4>?+ !6"
($!$#(! *!6 +$("($ 44;! ! !2 !2 $"
!2 64;$ !+ !2 441"(44( !2 !( " * 5 ?? (!(
4 + " &) 6 $ ! 1#! !2 /! ! 9 % ! 4 ($! !2 % !
1 '$4#(4; "(44 #+ " % !<# 4 (!2 ! % % !( #4 "!2#4 " 5 #41% $$ ( =4;
D !
!2 1( !$(!
4 '#4 !2#4 " "(44 44!2>?+ !1;+
1;'$(( =!2 + 6# #4 "!2#4 "
5 = 6 !!
!2
4+ !% %( =!2 !!2!
! 4$ ! =!2 "> ?5+ !6"
+ !
>?6"
($!$#(! !2+ !% "
4 10$! #$2($+ $;( !2 !( "+ !(E(($!$#(! *!(#1%(!!!2 !( ! "% ( ! ( =!2<# ! !!2 !! = 4 5(!6 $ %% !2 !>?+ #! "> ?+ "($!$#(!
AB
% ; 1 "(44 1; + ""($ " % !2 4 6 + ! 1; = 4 ' !(
# #4 "!2#4 = 6 ++
54 '( =!2(= "#4 "!2#4 " 1;'$(( + 6# #4 "!2 (,$!
*!(!
1 !2 !>?+ !65 !2"
5($!!
1"(44#+1;+
5 4!2 #=2> ?6 4 ;
1; !2 + ! ""($ )2#5 (! ( #1%(!! !2 ! !2 <# ! 2 1 1 8 44!2 #=2 #! 5!2"
5!2$ 1
!#
6
"(44( "@1;6 ; "($!$#(!% @1;+
!2 !( 62($26 '(!( = 4(2 #4$
#!
% ( (!(6(!2 #! (!#1( = !2 '$ +
<# *! 6 ! ! !2 !5 !2"
5 !2 !(% ! "
"(44( = #+ >? + ! 1; ($! $#(!% ! (#
56 # 0#!("( (!6 #4#4!( '$( =!2<# ! ! =!2
">? ""$!!2$2 $ "+
"* +$!
*!(! !!2 ! +!2+ !! =!2 "> ?5!2($!$#(!F+ !6 !(!4 >F ?+ !62(4!2+ !% !6 !!
"(44> C?+ !1;($! $#(!% ? C?!
8+"
+ !562($26 #4#4!( 6
="#4$ 4$#4 !(
2 %+( =!2+ +$! "%%1 "!2+!(!(
? $( !(
!2(<# ! 6 #41#$" %> ?!
> C?
*!(! ! !2 !(
!2 !(% ! ! 5>?"#!2+ "($! $#(!% !6 !(%
=!2 ! #%1 "+ !% ;( $ $
)2#1%((
(5!2"
5!2 !<# ! 2 % ( > F? 1!6 + ! ($!$#(!%4;1$ # "!2#4 " %( = ( + !(
6(!2 #! ! +$!( ""$!5 !2
(
"> C?+ ",&)!
&)( C $ !(
">?
B
(!(
+ "&)( "
+ ! 4
D $ 4"
!2 +!(!(
$( !(
4(#+
!2$((
"!2
?14/#+%
#! ($! $#(! 4 ** & =( ( = ""($? , $( !(
/! ! 2 2! !25/
C562( 5!2
?14/#+%
#!2 24 # , $ ( $#%1 !( ++ !!
+ ! $$ ( =!
#452( ( !;2 !
1$ !" %!2 ! "2( ++ !%
! $$ ( =!
!2 ! "2($
"(% !(
)2$ 44 ; "!2 1 #4(!2 !62!2( (!( 4 ++ !% !(
4; 2 $
! $$ ( =!
#4 % !
+= + =% !5!2
""($( !(
( #$2+ !$
!1! 8 ( $$ !"
$
(( =!2
(!;
3*"!2( (!( 4 ++ !% !(
!% 1;"
6( =!2+ $#4 ( 1;!2#41#!!2 ++ !$
#( !2+ !# !#+!4; !(44!2=#4 (G !(
"2(($( $$ $6(!2!2#45!2+(
""($( !( =($6(441$ ! 2 ++ !% ! % " %% !2
#$5(!(+%( (14!
"('!2 !( "
$#(!% !" %!2("" ! #$5 ("#4 " %( !2(= !2;%#! ( (4;1"
6!($!4;
*"(!1$ %(%+ (14!
2!
!2'(!( =<# ! #45(!2 #4 1#1!(!#!1; ++ +( !#4!
%!!2 "!2(!# !(
* $ 52 65!2<# ! #4(
!"
6$
#4;"
#%1 ; 1$ #(!6 (%+ (14!
!2( " $(((!(14!2 !!2 <# ! #42 1 8
&2!2<# ! #42 1 8 !2 ++ !% ! % " %
#$( '$ "!2<# ! 51#! % "!"
6( =!2 $# +$(1 1; !2 #4 "
!2 ++ !% !5 !2 ++ ! 2 #4
!1+#2 14 6!2 ++ !" %!2 !2 #$( #$!( !2($ ! 4 ! ! H2!2#4+%(!!2 #!2 (!(!
4 '!2+ ((
4 !( =!
!2<# ! 5 ( (4; +#%+!(
2 #41 (!2 !!26 #$2 4 ' !(
62 !2( ( !(
" %!2<# ! #4
AB
9)2<# ! "
$#(!% !" %!2("" ! #$% ;1+$(1 1;'$#!(( !#$!(
5("!2#4 (4
!2#10$!
*"!2<# ! #4(+$(11; '$#!(( !#$!(
5 (
6$
#4;"
#%1 "; 5!2( " $(!2 !!2' $#!(( !#$!(
2 $ !
% ( + !( *)2+ !241;!2+% !+#!;& =( 644 !2 ""( $( !( =+#!;& =( # !2/! ! " 2 2! 14
=!
!2 ( =4$ "+#!;& =( 7)2$((
4( =6(!2(%+ !
!<#!(
$
$ = + !($#4 ($ =( "! $ "#4 $
( !(
2 #4 1 +$! !2 !2 $#!( (G"
"( ( #! ;+ (14 *!(
!( !2( !! "/ ($!
# !!4 !!4+ (!(
(!2+$!!
(!!(!(
I
C " 56"#!22 4 J)2 ! (+#! (1; ++4($ !(
# !($4 "!2
!(!#
%#!124!
11 1;+( $(+4 "0#($ ! ( $4#( =!2 #4 "$
!#$!(0#($ ! ("!2 %2 1 4($(1; %+! !$ #!1; 0#=% !62($21$ %"( * (6 "!2 1 !2 !2"( ( =$ 4(56
!"(
;%(!( ; "!2$((4 ++ 456(!+!(!(
+$( 44 +!(
62($2 $$ ( =4;(%( )26(44152 65
$ ! $
! 5!2/! !2 "(46(!! ! !% (!(! ! !2 !1"
+ %#4= !(
"#4 "
!("(
5!2 6> ?+ "&) ,+#4 "!2#4 " 5F "!2 $ $( 6 !
1 "(44 1; +
F 1; ($! $#(!% H % C 5(=2!% + !6$ ! * 5!2 !( 6 % !
%
=! + ! ($! $#(! C C5 !2 6 > ? + " &) ,(!(
44; > C? + ,&) 6 %= ( &) 1( =( = !
! 4 ! =!2 !
>?
,! !2 !
B
! =5 #! "> C?,&)5> ?+ ",&)6($!$#(!62(4 >C? 6 + ! )2# !2 !( ( CC 6 2(=2 " + ! !2 !2 ! "($!$#(! H %
CC!
5"#!2> ?+ 6$ ! !2 >?"#!2+ !6$ !1!6
!
C
,!1 !2!2! =5!2+ !6(!(1#!<# 44;1!6 ! ($! $#(! * 5 >? 6 + " &) 6 $!(
4!2 #=2!2;6"(44" %+ !
($!$#(!% #41
#( =!2+( "
!2 !+#+ 4 ' !(
6 = ! #4 "!2#4 "
)2#5!2!
! 4! =!2 "+ ! $ " %>?!
>?+ ! *!(! !!2 !
;>?+ &) '(!( #! "62($2> ?+ ! % !"
($!$#(!%
>C? % !"
+ !562
!2= !2
4;> ? +
6 8( = ($! $#(! 62(4 > ? + ! 6 "(44 #+ 1; ! 5!2"
5!
% ( ! ( !2<# ! >?2 !
1"(44#+1; ($! $#(!% > ? 1; + ! D $ 4 "
!2 +
!#1%(!!2 !!2#4 $ $! ("#!
$($#%!
$ !2<# ! #42 1 (!#15(!(!2#!; "!2/! !,#!2 (!(!
!
!2 <# )2 +
! $
! $4 (% <# ! 2(=2 !2 !2 ! (# !2#4 )2#4(
!# $2 44 =1"
!2(
#!
*! ( "#!2 #1%(!! !2 !
$$ " ( !(% + 1; !2(
#! "#!2+ $ "($!$#(!% !$ #4
!1
62($2(2 %+( !2! ! $!((!( !21 ( " ( ##1%((
5!2"
6( =+ ! ( $
( !(
ACB
( 2!2 !2 ($!(
(# 1; !2 /! ! 9 % 62(4$ !( =!2+
!
"(44 #+ !2 $ ! + ! " % +
<#
4; #4 % !!
4 '( =#4 "!2#4 " 62!2#$24 ' !(
$ #41+%((14# #4 "!2#4 " 62!2$((
"(44>? + ! 1; +
1; !2 1( ! ( %% !
6 #4 % ! !
1 8( = " <# #4K (( 2!2 $!(
"!2+
!
6( "(44( =#+!2 + !1;6 ; "($!$#(!% !1;% ( ! ( = <# " !2 !
! 4 $ ! =!2 $ 1 ( !
1 0#!("(K 3"
4( =6(!2!2+ !5(!6 #41 ++ (!!
!($ !24 =# = "!2#4 "
#4 "!2#4 " LD& ,++ !% !!
!2/($ "&'$( ) ' !(
""($M@
" !2 $ $( " &'$( ) ' !(
""($ 2 44 1 "(44 1;
" % %
=!!2,(!
!&'$( ) ' !(
""($ @1;($!$#(!% I !$#(!% !!
!2+ ! "&'$( ) ' !(
""($1;! " +#! !(
6(44 1 $ ! !
6 $ $( "
($! $#(!% )2 (!; 6(4452 651!%( $$ ( =!
!2 ((
"#4 "!2 (#4 N LD& &)&D,O,)*I 2!2= % !( "!2 +(
!2 !(!( $ ; '+( ! 5(!% ; 5"
!
1$ ( 6(!( =54 ' ; "!2 ((
"!2#46(!2+$!!
;$4 $ != ; "+
N
B
*!6 #4 4 1 ++ (!!
<# !!2%% !
#
!
"#$%"$"" )29
"# 0 1(+4 !
$$ $!(
!2$ !(
" + "&'$( ) ' !(
""($( !2$ 4 " C C 4
=6(!2#++ !( =! ""( !2(+$!($ 4 )2 + " &'$( ) ' !(
""($ 6(44 1 '$4#(4; "
!2
<# !
!2 !""$!#4 "!2# 0 1&'$( ) ' !(
+ !% !/! !/($ 4 **#45 56(441 % )2 + " &'$( ) ' !(
""($ 6(44 1 "(44 #+ 1;
" % !2 $ " * +$!
)2 + " * +$!
<# !4;" (4( = $ !6(441"(44#+" % %
=!!2%( (!( 4 $ F+4 ;% ! $44 !2 (# 4 + ! " 44 $ ! 6(44 1 "(44#+" %!2#+4#+
)2#++ !( =! """
64;$ !+
"&'$( ) ' !(
""($6(44 4 1"(44#+" %!2#+4#+
)2( $!(
(# 6(!2 !2 $
$# $ " !2 H(
$ + !%
;(!2(*
I
FFH&.F ! )2 '+ !" $! ++ 4 "!2
$(4 "( (!2 441! 8 + !4;
!
$&'""$$" * $
# !(
" !2( + !% ! %% I
F&)* C
! 5 !2 9
" # 0 1 ( +4 !
$$ '+ ! " $!
$!(
!2$ !(
"+ "&'$( ) ' !(
""($( !2 $ 4
C C
6(!2 #++ !( =! "" ! (414 6 / I
(=
I#%1 ;/$ 4 &'$(
) ' !(
""($ /!
= +2 $ J+
$/
)2 9
" # 0 1 ( "#!2 +4 !
% 8 + !2 64; $!(
+ !!
!2%( (!( 4! ""$
!(%
AB
% # H#!25 ( +## $ " = % ! + 4($; 4!! I
FF
&)* ! C 5 1 $8 4 " + " &'$( ) ' !(
""($+( !
C 562 !2<# "%( (!( 4! "" $ !
+ !5 ( 4 44 6 !
1 "(44 #+ " % %
=! !2 ( $ != ;62 4(=(14"
!2 (+ !
!2 ! !1;=(( =!2% 4 ' !(
( =4(%(!
)2 64;$ !+ "!2&'$( ) ' !(
""($6(441 '$4#(4;"
!2+
<# ! ( 4 ' !(
"+ ((
"#4 !2# 0 1&'$( ) ' !(
+ !% !/! !/($ 4 **#45 1;(!# "+ 6=( !2= % !(#4 "!2#45 (1( )2+ "&'$( ) ' !(
* +$!
4
=6(!2+ ! "%( (!( 4 ! "" %4;/!
= +25$ 8+5+ $5+
6(441 "(44#+" %#+4#+
4!2 #=2!24 +% !$44 )2( $!(
(# 6(!2 !2 $
$# $ " !2
$(4 " ( (!
; 1; !2 + !% " 9 4 ,%( (! !(
1( ! ,"" ( 3 $2(!2(*I F F 1( !FCC !
!
$&$#"$'$ * $
$!(
6(!2!24!!# " $
!2 "
(#10$!5( 4!! I
F F 1( !F !
" !2 9 4 ,%( (! !(
+ !% ! 1( ! ,"" ( 3 $25 ( % 6(!2 = !
++ 4 " !2 + + 4 =( ( + >? " !2 1( ! % #%5 + " ($! $#(!% !5 62($2 !
1 "(44 1;
5 #! "!2%"(!+ !2 441=( !2%( (!( 4! ""5 = 6(44 1 ! + !4;
# !
+ " !2 ($! $#(!%
+ ! " +
<# ! 1( = $ !5 ( !
! #! " !2 ) ' !(
F&'$( * +$!
= ( ! !
! 4 + !5 = 5( !=(!;$!("($ ! ! (46(!2= !
+ ( =+ $( = ( !!
!2= % !"
"#!2 $ ; $!(
*!( 4 ++ (!!
+ #$#1!(!#!#4 P
,++ !% !!
!2+ "&'$( ) ' !(
""($+$
" !2 $ $( " !2 &'$( ) ' !(
""($ 2 44 1 "(44 1;
AB
" % %
=!!2,(!
!&'$( ) ' !(
""($ +$ !1;($!$#(!% I !$#(!% "!2+ ! "&'$( ) ' !(
""($1;! " +#! !(
6(441$ ! $ $("
($!$#(!% )2 (!;6(442 61!%( $$ ( =!
!2+ ((
#4 "!2 (#4
)2+ 6 "4 ' !(
2!2= % !( "!2 +(
!2 !(! ( $ ;
'+ (!# 5(!% ;51; 5"
!
1 $ ( 6(!( =54 ' ; "!2+ ((
( !2#46(!2+$!
;$4 $ != ; "+
N
' !2! =!2 "!2 "
(%% (#1;!2&'$( ) ' !(
+ !% !5!2+!(!(
$( !(
#1%(!!2 !!2+ !$ ! 1;!29 % !6 #4% ( ( +
<# $
!1"(44#+ 1; ($! $#(!% 65 !2(
#! "( #+
( " !2 ( #4 !2 ! 62(4 !2 = % ! 2 !2 + 6 !
!%( !2
!
2 6 ; $ $;
6+ !62($2 $$# 1 #!!
$$#5 2 44 1 "(44 )2 + ( !
#4 " !2 #4 " ! ( !2 = %
!!
(!#1!2<# *!(!!44 6!2 ! + ( $ #!
'$+!(
!
!2 % ( #45 !2#5 (! 1( !2 % ( #4 6(!2 = !
% ( ! ( "<# ,+!2#45( (!( 44;(!6 F F1!6 ! ($! $#(! 62($2 6 4 !
% ("( !
(
!("($ !(
!
*!% ;1
!($!2 !#4 (!6 '(!( 4( 6(!2 !2 + ( 5 2 1 % " %
6 !2 ($!(
=( !2= % !!
($!"(44( =#+ ;+ !( + !($#4
62($26 '(!( =( !2 (=( 4#456
% (4 14 #4 6 4 % 1
)2 + 1; !2 /! ! 9 % ! ! 5
6(442 !
1' %( ( 4(=2! "!2 "
(
AB
((
2(4'$(( =+ 6# #4 "!2#4 " 5
($ %( ="
6 "
4 '( =!2$#(!% !#4 "+
($! $#(!% 6 # #4 " !2 #4 " 5 $ 1 '$( 1; $ ( =
( 6(!( = 6(!2 +$! !
; $4 $ != ; " +
65 #+
$ !( #%1 " + ! ( !2 + !% % 8( = !2% "
+
4
5 ( '$(5 #4!( =( (!#1( =!2;1 ($#4 "+ + !(
=!2+ !1!6 ($!$#(!% + !<# ! *!
!1!!2 ! 62(4+
( !2+ !% !6 #4 46 ; #"
+
5 ( !62 #$ ! +( ! 4 8%+4 ;% * J2 7 2( L
" * ( /#++4% ! ;/
C5!2
?14/#+%
#!244 ' !(
!2#4 # 0#!("(2 4( =!2 !!2#46 % !
;
* /;J2 4((G( L
"* ( /#++4% ! ; /
C !2 7#= 3 $2 " !2
?14 /#+%
#! 2 6 (!( $!(
1!6 !2$
(!(
"$#(!% $
(!(
"($
24 !2 ! !2 $
(!(
" $#(!% ! $
! 1 4 ' 62(4
(!(
"($% ;14 ' P#4 "!2(# ;#4+ (!2+ 6!
4 '#4
=#4 !(
( $! ( $ 2 !2 ! 4 9 !
( !("(!2 !!2 + !(
"( ;#4% %!
2 1 % # !2,$!5 (( ;=#4 !(
% #
; #$2 #45 =#4 !( = !2 $
(!(
" ($ " +
++ !!
,44* ( /($Q$ ## #2 2(+( ; + !($#4 $ Q5 (! % ;5 1; 5 (+ 6(!2 4 ' !2 <#(% ! "!2 !#4 =#4 !(
5 !2$ % ;15!
#$2 '! #10$!!
#$2'$+!(
$
(!(
AB
(!% ;$
( $ ;"
4( =6(!2!2$ ( Q0#! <#(! 14%
Q #4%+ 6!2 ! 49 !
4( # 2 2(+ $$# # !
# # %(! $($#%!
$ )2 ! 4 9 !
%#! 1 !("( !2 ! !2
+ !(
"!2#4 =#4 !(
1 #=2! 1 #!# #2 2(+ ""($ )2$
(!(
+$ !5!2"
5(!2 !!2 2 #41 ++ !% !!
!2($( $$ $6(!2#4
1; + !(
"!2#45# #2 2(+2 1 $ #5 !2 ! !
( ( ((# 4 $ 5 !2 ! 4 9 !
(! !(" $!(
"!2 $
(!(
52 1 %+ 6!
4( #$2 # # 2 2(+ 1; '$(( = !2 + 6 !
4 ' !2
(!(
*!( 4 ;24!2 !$
(!(
"$#(!%
(!(
"($ (!( $! !24 !!(+$1; ++ !% ! $$ ( =!
#4 )2"
%$
!14 ' )24 !!!
%#!1( 6(!( =!2 !!
6(!2!2$
#4! !(
L /
* 2 + ! J2
$ !2(
#! 24 !2 ! ++ 41;!2 ! 49 !
L /
% !
;
* , J
#2 ;R $ (! 6 24 !2 ! <#(% " #4 1 "/ (!;#4(% !
;
* ,%(8/( =2R$
'+ ( 6(!( = # #4 " (# ; #4 ( !
;
* !2( $ (!2 ; + ! !(
4 ' !2 #4 6 %
; ( 6(!( = ( !2( 12 4" 6 '+4; + 1; !2 ! 4 9 !
)2 "($!(
" %( 4 ' !(
6 #4 % $#4 ! !2 + !(
" !2 #4 =#4 !(
1 " #=2! 6(!2 = (%1 4 $ $2 ( $!(
*! (5 !2"
5 (""($#4! !
$$+! !2 $
!
!2 ! !2 6 #4 1 % 4 ' !(
" !2 #4 =#4 !(
N * /! ! "( /#8 !( 2 + ! /
5!2 <#!(
4 !( =!
!26 #( !24 ' !(
#4 (!6 24 !2 !!2#4 "($!$#(!% !$ #4
!1+%(!!!
14 '
AB
* , <# L
"* ( /
5(!6 24!2 !4 ' !(
"#44 !( =!
($!$#(!% !$ #4
!14 ' 1;!2 #!2 (!( * ,2 8J#% L++ 4 /! ! "7J /
C5 !2
?14/#+%
#!24!2 !!2+ 6 "4 ' !(
$ #4
!1 1(! (4;'$( !2 %2 !
11
$ = !
* /# 0J#% 9#+! /! ! "7JC/
5(! 6 24!2 !!2+ 6$ 1
4;'$(
!2= "2 2(+!
( ((# 4$ 65!2( (+ 6$
!1'$("
4 '( !2$#(!% !#4 * %62 !(%(4 $ " / / 2# /! ! "# 0 15
((4,++ 4I C F 5$(
C 562 #%1
6% ( '$ "!2<# ! 5!2
?14/#+%
#! 2 1 # PC )2 + !(
" !2 #4 % ; #4! ( 2 2
<# $ " ++44 ! $
$ 3#!
!2 = ( " #$2 #!$ %5 !2
#! $
! 8+
!+!( = #4 ("" !4;
*! ( % +$( 44; 62 !2 ! 1( = ( '$ " !2( <# ! 2 ; !2 !#(!
# ++ !% !1;
!2(<# " $ $(
D(86(5 =#% "!2 ++44 !!2 !!2<# ! #42 1 8 6 #4
! $#! %#$2 ($ H(! " 445 #$2 =#% ! 6
! (F+4 5
; % !( 4 6 +4 $
$ 62($22 6!2 !!2 2 $!
!2<# #4 + (14 4 ( = !
1 8 " !2 <# ( ! +
!2 % " !+4 !2 ! % !! "$ 62 /! ! 9 % ! 2 # !
% 8 ($! $#(!% !5 $ $( 2 1 #4; "(44 6(!2 <# !
#%1 " $ ( ! )2"
5 "
6 ; % !( 4
"( (!"( ( =$ 1$
!2( +$!5% 5#$2
A B
$ 6
!+4 1"
!2 (=2
#!
;151$ # #$2(!# !(
$#( =!(% = ( (!2( " # "!2 ! ( " # "!2($!$#(!5!29 % !2 %(!2(!# !(
1; % ( =!2#4!21;1( =( !2 #4 " $
# 4 =!2 " ($ "
!%( = !2 (!;
*!( 46 ; + !29 % !!
! 8#$2!+ !21 "(! " 44( !2($ !
#!2 !!2#4!( <#(! 14 65( !2( !
!$ 56
!"( " #4!6(!2 !20#=% "!2 (=2
#!
N
,
!($5(!(
6!!4!2 !
$!2#4% 8( = #!2 (!; ( + !($#4 <# ! !
1"(44#+1; + !($#4 %!2 5!2 %
!1(=
1;+ )2+ ! ($!$#(!2 !2(
(=2!"
$
( !(
" ++ !% !62($2 4(%(!!
!2 #%1
"+ ! (4 14( !2(+$!(<# *"(!("
!2 !!2+
2 1 % '$ "!2(<# ! 5!2'$+
2 442 !
1 ! ! !2 "! !
1 4 6
)2 + ! % ! "
($!$#(!% !2 !
1"(44" %($!$#(!% ! 4
C * !2 4(=2! " !2 1 5 !2(
#! 2 (
!($ !2 0#=% !#+ 52 4!2 !!2($!(
(#1;!2/! !9 % 6(442 !
1# !
!
4; 44 6+
!%+ (4; (!6 #4 4 2 12 !
1# !
"
"(44( =#+!2+ !"
#= /#$2+
62($26% 1;!2= % !($!(
56 #4
;%
! 8 6 ;!2<# "($!$#(!% )2#5("+ 2 1 $ !52 4" "!2 (+ !6 #4% ( ( ! $!"
!2<# ($! $#(!% ! 62(4 2 4" $ 1 "(44 +% !4; " % + !
65(" !!2 !+ !($#4 !(%( 5+
2 1 %
44!2+ !5( ! " !( =!
($!$#(!% !5<# 4 #%1
AB
" + ! 62($2 $ ! ( "#!# "44 $ ! 6(44 2 !
1 8+! (4 14 "
"(4( = #+ " % !2 ($! $#(!% )2(
#!5 !2"
5 =6(!2!2'$($
#$!1;!2/! !9 % 2 4!2 ! !24 ' !(
+ 6 (!
2 1 '$(( !2; #4
4;1 44 6"
!2+ !!
1"(44!%+ (4;" %+ !
!2<# ! #4"
($!$#(!% + !$ #4
!14 ' 6# #4 $
!1'$("
!2 (+#+ $5!2
+ 1; !2 /! ! 9 % ! 6 #45 !2"
5 $$ ( =4; 1 !
)2/! !9 % !2 4 ;! 8 !+!
#!2 !!2 <# ! (% ( ! ( 5%4;1$ # 4( #%1 "+
6% 1
$((
( 4 '( =!2<# ! #4562($2!2(
#!2 4 ; 24!
1# 0#!("( !2+ 6# #4 $ #4
!2 1 '$(!
4 '!2<# ! #45!2$
!
"4 $ 4"
!2 +!(!(
$( !(
!2 ! !2 <# ! #4 2 1 8 5 $
! 1 $$+!
" )2 ""( (! "(4 1; !2 /! ! ! 5 "4$! !2 ! 62(4#+!
5 #! "!
! 4 $!(
! =!2 "> ?+ !5>? + !61( =2 # !2($!$#(!% !<# >?+ 6 1( = 2 ( !2 <# " + !5 62($2 6 $ $!
5 8+( =? ? + ! "
($! $#(!% > ? + ! "
! )2 %6 "
6
562 !2$ ! =!2 6 ( $ !
> ?8+( => C?+ !"
($!$#(!% > C? + !
5 !2 $ ! =!2 ( $ !
>? 5
A B
!2"
5>C?+ !2 1 8+! <# "($!$#(!% > ? 2 1 8+!"
+ ! * (6 " 1 5 !2(
#! "( !2 ! 4!2 #=2 4( " % CC!
5!2+ !$
#!
2 4+ 1 !2( <# ! 5!2/! !9 % !2 (=2!4;1("#$ !!2 %!2 "! !2 !(% !(#!
"(44#+($!$#(!% !+ !$
!1 10$!
/ " !20#=% !+ 1;!2
?14/#+%
#!( ($! $#(! 4 ** & =( ( = ""($? , $( !(
#+ (
$ 5 !2 (# ( 4 !2( 6 6(!2 = !
$ 44 +( " !2 <# ! 62(4 !2
?14 /#+%
#! !2 +
62 6 !( '$ "!2(<# ! "
"#!# !2<# ! $
!1 (!
1$ 44 +( !2+ !$ * !2 + ! $ 5 !2 (
$!(
! 8 1; !2 /! ! % !!
!!2+ ! *!(
!2 (4 14+ !!2 !!2/! ! % ! ( $
#$!( = '$( " ($! $#(!% ! !2 ! !2 <# % ;1% ( ! ( 65( !2($
! 1 5+ 6 "#4
" !2 #4 " !
4 ' !2 + ((
4 !( = !
!2 <# !
(4 14 *! ( 4
! $ 62 !2 + !
! +#2
)2#5!2$((
"!2
?14/#+%
#!(
("" !" $! #4
! ++4;!
!2+ !$ H %5!2(
#!"( !2 !!2<# ! 2 1 % ( ! ( ( ++ !" %!2 ""( (!"(41;!2/! ! * 5!2+ ! 8( =! =!2(> ?62(4($!$#(!% !6 8( =! =!2(
4; > ?
* !% "!2!
! 4 $!(
! =!25> ?+ !6 #41 (4 14
ACB
+
>?+ !6 #42 !
1"(44#+1;6 ; "($! $#(!% )2 +!(!(
$( !(
6 #4 2
$4 (% = ( ! ( >?+ !2$
!
(1;!2+!(!(
$( !(
44 6 !2%!
"(44#+!2+ !1;+
!21;(!#1( =!2<# ! (
#! ( 14( !2; "4 6 )26(!+!(!(
5!2"
5" (4 ( $$ ( =4;(%( )2( !(% + 1;!2(
#!" %!(%!
!(%2 44
6!
$ ! !2+
!2 441"!
+ $"#!26(!2!2($! $#(!% "(44#+!2+ !'+(!( #4;
I $ !
,44+ ( =%($ ++4($ !(
4 !
(+ (
) 02 2!2+ 8( =F
K SFI 2!2+ ! 14K SFI