Citation : 2021 Latest Caselaw 2789 Tel
Judgement Date : 27 September, 2021
THE HONOURABLE SRI JUSTICE K.LAKSHMAN
WRIT PETITION No.10490 OF 2021
ORDER:
This Writ Petition is filed by the petitioner seeking to declare the
inaction of the 2nd respondent in not releasing the amount due to the
petitioner towards Invoice Nos.296 and 297, dated 12.11.2020 and
13.11.2020 respectively which pertain to the Purchase Order dated
12.11.2020 towards supply of two lakh COVID-19 Rapid Antigen Test
Kits, (for short, 'RAT kits') despite receiving and using the same, as
illegal and for a consequential direction to the 2nd respondent to
release the said amount to the petitioner as sought for.
2. Heard Sri Vedula Srinivas, learned Senior Counsel
representing Smt. Vedula Chitralekha, learned counsel for the
petitioner, Sri P.Kishore Rao, learned Standing Counsel appearing for
the 2nd respondent and learned Asst.Govt.Pleader for Medical, Health
and Family Welfare appearing for the 1st respondent. Perused the
record.
CONTENTIONS OF THE PETITONER:-
3. The petitioner herein, a proprietary concern is engaged in
distribution of medical equipments and consumables to the 2nd
respondent herein and also to similar bodies in various States
throughout the country. The petitioner herein is also a distributor of
products of M/s Mylab Discovery Solutions Private Limited (for short,
'Mylab') and the said company which is a start up MSME company
claims to be the first company to get ICMR approval for Covid-19
Testing kits and the said kits have been distributed to several State
Government Organizations at Jammu and Kashmir, Delhi, Uttar
Pradesh, Bihar, Karnataka, Maharashtra and Andhra Pradesh KL,J Wp_10490_2021
including the 2nd respondent herein. The petitioner being a distributor
of those products has been contributing to the cause of fighting
against the pandemic.
4. The 2nd respondent had called for tenders vide short Tender
Notice No.4C2.2/TSMSIDC/EQU/2020-21, dated 01.10.2020 for
supply of Lab Reagents and Consumables and also for the
procurement and supply of items like COVID-19 Rapid Antigen
Testing Kits, (COVID-19 Rapid Kits) - Antibody Testing Kits, 1gG
ELISA Test Kit, CLIA SARS - CoV-2 1gG Antibody Assay at cost per
test, to all Government Hospitals/Government Medical Colleges for
testing and treating Corona Virus in Telangana State.
5. The petitioner herein submitted its tender for supply of
COVID-19 RAT Kits and there were some more tenderers. The
tenderers had physically demonstrated the kits and also the manner
of using it in front of Technical Team of the 2nd respondent and only
after the due evaluation and approval by the Technical Team, the
tender of the petitioner was accepted and the petitioner was issued
with two Purchase Orders, dated 12.11.2020 and 13.11.2020 for
supply of two lakh Test Kits and three lakh Test Kits respectively. The
value of the said supplies are Rs.5,48,80,000/- and Rs.8,23,20,000/-
respectively. The Purchase Orders contain various terms and
conditions relating to the execution of the supply of Kits.
6. The petitioner had successfully supplied the kits under the
above-mentioned Purchase Orders and the entire supplies were
received and utilized by the 2nd respondent by way of distribution to
the Government Hospitals and Government Medical Colleges etc. The
petitioner had raised invoices as against the above-mentioned
supplies vide Invoice No.297, dated 13.11.2020 and Invoice No.296,
dated 12.11.2020.
KL,J Wp_10490_2021
7. On having received certain oral complaints pertaining to the
quality of the kits supplied by the petitioner and which were
manufactured by Mylab, the Technical Head of the said Manufacturer
had personally demonstrated the kit before the Director of Public
Health, Government of Telangana on 03.12.2020 and discussed the
issue highlighted by the Technicians. The Director was fully satisfied
after the practical demonstration of the manner of using the Test Kits
was observed that the issue does not lie with the quality of the Test
Kits supplied by the petitioner but not following the protocol of the
Test Kits. The Technicians were adding more quantity of buffer than
the required quantity of two drops, which resulted in inaccurate
results. As being demonstrated to the Director of Health, the Test Kits
supplied by the petitioner and manufactured by Mylab, were approved
by the ICMR after successful evaluation of three batches. Even the
batch supplied to the 2nd respondent was given Certificate of Analysis
by the Quality Assurance Department. Various accredited labs have
also given third party performance full evaluation report.
8. The petitioner has been paid the value of supplies in respect
of the Purchase Order dated 13.11.2020 relating to supply of three
lakh Test Kits, whereas it has not been paid the amount pertaining to
the supply made under the Purchase Order dated 12.11.2020 for two
lakh Test Kits. On enquiries, the petitioner came to know that the
same has been withheld due to certain complaints received at the field
level relating to the quality of the Test Kits. The 2nd respondent had
examined those complaints and also received a demonstration by the
Technical Head of Mylab and got satisfied with use of the kits. The
petitioner reliably came to know that the authorities of the 2nd
respondent were also satisfied with the quality and working of the Kits
and that the Technicians were not properly using the same and they KL,J Wp_10490_2021
required training sessions. He also found that the Technicians at the
field level were using excess quantity of buffer which was resulting in
inaccurate results and lead to suspicion over the quality of the Test
Kits. Though at one stage, the 2nd respondent had decided not to
procure the Test Kits of Mylab, after being satisfied with their quality,
had the supplies made by the said company. The petitioner also came
to know that the 2nd respondent had already informed the Director,
Public Health, Hyderabad of the abovementioned issues and is
awaiting a reply from him. However, so far the petitioner has not been
paid in respect of two lakh Test Kits supplied by it which already used
by the 2nd respondent. It has become difficult for the petitioner to
conduct its operations. Huge amount of nearly Rs.6 Crores is not paid
by the 2nd respondent despite several requests for the release of the
said amount. The petitioner had also met the Managing Director of
the 2nd respondent with regard to the said payment. Since there was
no response from the 2nd respondent and payment was not made, the
petitioner filed the present writ petition.
CONTENTIONS OF THE 2ND RESPONDENT:-
9. On the other hand, the 2nd respondent has filed a counter
narrating entire facts and contended that the Director, Public Health,
Telangana has requested the 2nd respondent for procurement and
supply of COVID-19 RAT Kits as intensive testing is being carried out
throughout the State of Telangana. It is also specifically mentioned
about the advice of the Medical Supplies Procurement Committee and
its approval for calling tenders. Accordingly, the Tender Notification
dated 01.10.2020 was issued. The petitioner herein stood as L1. The
details of the price quoted etc., by the other tenders including the
petitioner herein was also specifically mentioned. The 2nd respondent
further contended that the petitioner had made supplies against the KL,J Wp_10490_2021
Purchase Orders within stipulated time and the stocks were accepted
by 2nd respondent and issued the same to the destinations requested
by the Director, Public Health, Hyderabad as per the quantities
provided in the distribution list. The petitioner had submitted the
invoices for an amount of Rs.8,23,30,000/- on 22.11.2020 against the
Purchase Order dated 13.11.2020 and the 2nd respondent had
admitted the bills and passed the bills for an amount of
Rs.7,13,83,200/- duly deducting the statutory deductions and
withholding the performance security amount and transferred an
amount of Rs.7,13,83,200/- into the petitioner's account on
27.11.2020. The petitioner had simultaneously submitted bills for the
supplies made against the Purchase Order dated 12.11.2020 for an
amount of Rs.5,48,80,000/- on 18.11.2020 and the 2nd respondent
had admitted and processed the bills for an amount of
Rs.4,85,68,800/- duly deducting the statutory deductions and
withholding the performance security amount on 25.11.2020.
10. It is further contended by the 2nd respondent that on
28.11.2020 the Director, Public Health, Telangana, had informed the
2nd respondent about conducting of a Video conference and receipt of
complaints against Mylab, the Manufacturer of the material, which
are as follows:-
"Issues observed in newly supplied RAT kits from MYLABS:
1. If buffer solution added showing no result in the kit (No control line & No test result line).
2. "GHOST LINE'- Grey line appearing on the test line mistaken as positive,
3. False positives,
4. Insufficient quantity of buffer solution,
5. Supplied leaking buffer tubes. "
KL,J Wp_10490_2021
In this regard, the Director of Public Health, Telangana, requested the
2nd respondent to supply good quality of RAT Kits as per the target
and as per requirement of 33 districts and not to supply 'Mylab'
COVID-19 Antigen Card Test Kits, which were showing significant
errors in the testing process.
11. In view of the said adverse report received from the User
Department i.e. Director, Public Health, Telangana, the bill processed
against the Purchase Order No.373/350/TSMSIDC/DIAG-REAG/20,
(10282002215) dated 12.11.2020 was withheld on the ground that
the Test Kits supplied by the petitioner's firm are substandard. Mylab,
the manufacturer of the kits, supplied by the petitioner, had
submitted a detailed clarification to the Director, Public Health
Telangana, about usage of kits etc., and the Director, Public Health,
Telangana vide his office letter dated 09.02.2021 forwarded the same
to take further action in the matter. The 2nd respondent is the nodal
agency for procurement of drugs, surgical consumables, equipment
and furniture etc., to all the HODs of the Health Department of
Telangana as per the indents submitted by them.
12. In view of the same, the 2nd respondent addressed a letter
dated 17.02.2021 to the Director, Public Health, Hyderabad to offer
his specific remarks on the representation made by Mylab for taking
further action in the matter and is awaiting a reply from the Director,
Public Health, Telangana.
13. With the said submissions, the 2nd respondent sought to
dismiss the present writ petition.
ANALYSIS AND FINDING OF THE COURT:-
14. From the above said submissions, the undisputed facts are
that the 2nd respondent has issued tender notice dated 01.10.2020
calling tenders for supply of 4 diagnostic items with 10 lakhs COVID-
KL,J Wp_10490_2021
19 RAT testing Kits. The petitioner has participated in the said
tenders and stood as the successful bidder (L1). As per the tender
conditions, it was found that the L2 and L3 bidders have quoted their
price as 246/- and 260/-respectively. It was not more than 10% that
of L1 who quoted of Rs.245/- and hence L2 and L3 bidders were
eligible for splitting and L1, L2 and L3 bidders would be issued
Purchase Orders in the ratio of 50%( L1), 30% (L2) and 20% (L3) and
that L2 and L3 have to reduce their price for that of L1 only subject to
submission of consent to match the L1 price which was in terms of
the tender conditions. The matter was placed before the Bid
Finalization Committee headed by the 1st respondent for approval of
L.1's rate. The Bid Finalization Committee had approved the
proposals and as per the consent given by L2 and L3 to match with
the L1 price, splitting was allowed and Purchase Orders were issued
to the petitioner for supply of their share of 5,00,000/- RAT kits
under two different Purchase Orders dated 12.11.2020 and
13.11.2020 for supply of 2lakhs and the other for 3lakhs kits
respectively. The petitioner had made supplies against the above said
Purchase Orders within the stipulated time and the stocks were
accepted by the 2nd respondent. The same were issued to destinations
as per the request of the Director of Public Health, Hyderabad.
15. While so, the petitioner had submitted an invoice for an
amount of Rs.8,23,20,000/- on 23.11.2020 against the Purchase
Order dated 13.11.2020 and the 2nd respondent had admitted bills
and cleared the same to a tune of Rs.7,13,83,200/-. The petitioner
had submitted bills for the supplies made against the Purchase order
dated 12.11.2020 for an amount of Rs.5,48,80,000/- on 18.11.2020.
The 2nd respondent had admitted the said bills and processed the
same for an amount of Rs.7,13,83,200/- duly making statutory KL,J Wp_10490_2021
deductions and withholding performance security amount and
transferred an amount of Rs.7,13,83,200/- into the account of the
petitioner on 27.11.2020. Thus, 2nd respondent had cleared the said
amount towards the petitioner herein.
16. As per the Purchase Order dated 12.11.2020 and
13.11.2020 issued by 2nd respondent, the bidder shall acknowledge
the Purchase Order and submit dated acknowledgment letter in token
of having received the Purchase Order, within 5 days from the date of
issue of the Purchase Order, failing which the Purchase Order shall
be deemed cancelled in accordance with tender conditions. The
bidder has to supply within 10 days on receipt of the Purchase Order.
There is also a penalty clause according to which 5% of the value of
goods supplied late will be levied for each day's delay or part thereof
upto 7.5% of value of late delivered goods. Once 7.5% is reached,
purchase order is deemed to be cancelled for undelivered goods. No
payment shall be made for goods delivered under the deemed
cancelled Purchase Order. It is also specifically mentioned in the
Purchase Order that 90% of the payment will be made on receipt of
the Material Received Certificate (MRC) from the concerned
CMSs/Invoices, stock entry page number of the concerned Hospitals
and the remaining 10% will be released on receiving of no adverse
report from the user departments within three months or after three
months if no adverse report has been received from the user
department, it will be treated as non-adverse performance report
automatically with or without receiving the report.
17. In the counter, the 2nd respondent has stated that on
28.11.2020, the Director, Public Health, Telangana on whose request,
the RAT Kits were procured and supplied, had informed the 2nd
respondent about the complaints received by him with regard to the KL,J Wp_10490_2021
supplies made by the petitioner during video conference and
requested to supply good quality of RAT Kits as per the target and as
per requirement of 33 districts and not to supply 'Mylab' COVID-19
Antigen Card Test Kits, which were showing significant errors in the
testing process.
18. In view of the adverse report received from the user
department, the bill processed against the Purchase Order dated
12.11.2020 was withheld by the 2nd respondent. Mylab, the
manufacturing company of the said Kits, supplied by the petitioner
had addressed a letter dated 31.12.2020 to the Director, Public
Health, Telangana, who sought certain clarifications with regard to
quality issues raised by the user department. The Technical Head of
the said company had demonstrated their kits in the Chambers of the
Director of Health and discussed the issues highlighted by the
Technicians in detail and the Director, after fully being satisfied with
the practical demonstration, found that the issue was not with the
quality but with regard to not following of the protocol of the Test Kits,
supplied by the petitioner. While using the Test Kits, the technicians
were adding more quantity of buffer which resulted in inaccurate
results whereas only two drops of buffer should be added. The same
was practically shown by the user department to the 2nd respondent
including the District Surveillance Officer (DSO), Medchal and they
were convinced and therefore, Mylab requested the 2nd respondent
and the user department to re-consider the same. The Director of
Public Health, Telangana vide his letter dated 09.02.2021 by duly
enclosing a copy of the representation dated 31.12.2020 submitted by
the Manufacturing Company, requested the 2nd respondent to take
further action in the matter.
KL,J Wp_10490_2021
19. The 2nd respondent is the Nodal Agency for procurement of
drug etc., to all the HODs of Health Department as per the indent
submitted by them. The User Department itself has informed the 2nd
respondent about the standard of the Kits supplied by the petitioner.
the 2nd respondent had addressed a detailed letter dated 17.02.2021
to the Director, Public Health, Hyderabad to offer his specific remarks
on the representation submitted by Mylab for taking further action in
the matter and a reply is awaited from the Director of Public Health.
20. In the letter dated 17.02.2021 addressed by the 2nd
respondent, the 2nd respondent had specifically mentioned that the
Technical Head for RAT Kits from Mylab representing Labcare
Diagnostic India Private Limited, visited the 2nd respondent to
address the issues/clarifications sought by the user department and
also the 2nd respondent. He satisfactorily demonstrated the use of the
kits as per the IFU supplied with the kit. His explanation was sticking
to the scientific principle and the 2nd respondent was satisfied with
the explanation as well as the quality and working of the Kit. The 2nd
respondent and also agreed to arrange Zoom training session for their
technicians and replace the empty pouches/kits.
21. In the report, dated 27.11.2020, the DMHO, Bhadradri
Kothagudem District, has informed that the Technical Head of Mylab
visited the 2nd respondent to address the issues/clarifications and
explained to the 2nd respondent by demonstration, the right use of the
kits as per the IFU supplied with the kit. His explanation was sticking
to the scientific principle and the 2nd respondent was satisfied with
the explanation as well as the quality and working of the Kits and also
agreed to arrange a Zoom training session for their technicians and
replace the empty pouches/kits of the RAT Kits. Thus, there was a KL,J Wp_10490_2021
satisfactory report dated 27.11.2020 by DMHO, Bhadradri
Kothagudem district.
22. Referring to the representation dated 31.12.2020, the
Director, Public Health and Family Welfare vide letter dated
09.02.2021 informed the 2nd respondent that Mylab has submitted a
representation to consider their request as the Director had requested
not to supply RAT Kits of the State Government to districts due to
quality issues. Thus, the Director of Public Health requested the 2nd
respondent to consider the said representation and take further
necessary action. Therefore, referring to the said facts, the 2nd
respondent, vide letter dated 17.02.2021, requested the Director of
Public Health and Family Welfare, Hyderabad to give specific
remarks/merits, if any, on the firm i.e. Mylab, the Manufacturing
Company. The 2nd respondent is awaiting the approval of the user
department i.e. Director, Public Health and Family Welfare.
23. The above stated facts would reveal that there is no dispute
with regard to the supply of the material by the petitioner against the
Purchase Order dated 12.11.2020 and the receipt of the same by the
2nd respondent. It is also not in dispute that 2nd respondent has
accepted the said material and distributed the same to the
destinations as requested by the user department i.e. Director, Public
Health, Telangana as per the quantities provided by the distribution
list. There was no dispute till 28.11.2020. There was no complaint
whatsoever with regard to the quality of the material supplied by the
petitioner. It was only on 28.11.2020 when the Director, Public Health
had a video conference with the District Medical and Health Officers
and DSOs, he raised certain issues with regard to the supplies made
by the petitioner. Therefore, the user department requested the 2nd
respondent not to supply Mylab COVID-19 RAT Kits. Thereafter, the KL,J Wp_10490_2021
Technical Head of the said Manufacturing Company, approached the
2nd respondent and also the user department for clarifications, more
particularly, with regard to quality issues raised by them. The
Technical Head of the Manufacturing Company demonstrated the use
of kits supplied by it in the Chambers of the Director, Public Health
and discussed the issues highlighted by the Technicians in detail. The
Director, Public Health, had expressed satisfaction after detailed
explanation and practical demonstration. The issue was not with
regard to quality but with regard to not following the protocol of the
said Kits. While using the same, the Technicians were adding more
quantity of buffer leading to bad results where only two drops of the
buffer should be added. The same was practically shown to the
Director, Public Health and also the Technicians present there along
with the DSO, Medchal, and they were convinced.
24. It is also relevant to note that Mylab is start up MSME
company. It is the first company to get commercial license from ICMR
and approval for COVID-19 Test Kits. They were approved by the
ICMR after successful evaluation of three batches. Thus, Mylab and
also the petitioner herein have produced the said ICMR approval.
Based on the ICMR approval, the companies are allowed to sell the
products and are also given with Certificate of Analysis by the Quality
Assurance Department and various accredited labs have also given
third party performance full evaluation report. Mylab, the
manufacturing company has also enclosed the Quality Assurance
Department Certificate of analysis report of the products to the 2nd
respondent and also third party performance full evaluation report
from an NABH Accredited lab for the very same batches of RAT Kits
that they were supplying throughout India.
KL,J Wp_10490_2021
25. The Medical Superintendent (COVID Officer) OF Singareni
Collieries Company Limited (for short, 'the SCCL') has received
complaints from all SCCL area hospitals and the same were
specifically mentioned in a letter dated 17.02.2021. The said issues
were clarified by the Technical Head of the Mylab. Thereafter, the said
Medical Officer of SCCL has submitted a satisfactory report dated
28.11.2020.
26. Referring to all the said issues, the 2nd respondent had
addressed a letter dated 17.02.2021 to the Director, Public Health
and Family Welfare, Telangana with a request to give specific
remarks/merits if any on Mylab, the manufacturing company. There
was no reply from the user department.
27. Thus, the above stated facts would also reveal that neither
the 2nd respondent nor the user department issued any letter either to
the petitioner or to the said Mylab manufacturing company informing
them about the quality issues of the material supplied by the
petitioner. On the other hand, on coming to know about the issues
raised with regard to the quality of the material supplied, the
Technical Head of the said manufacturing company approached the
user department and also the DSOs and clarified the said issues. The
problem was also identified. The DSOs and also Technicians were
present at the time of practical demonstration. In the letter dated
17.02.2021, the satisfactory report of SCCL, DMHO and DSO,
Bhadradri Kothagudem District were specifically mentioned. Thus,
there were no issues with regard to quality of the material supplied by
the petitioner which was manufactured by Mylab. The user
department i.e. Director, Pubic Health, Telangana cannot sleep over
the representation dated 17.02.2021 submitted by 2nd respondent
and the 2nd respondent cannot withhold the payment due to the KL,J Wp_10490_2021
petitioner on the ground that it is yet to receive a reply from the User
Department though it has addressed a letter dated 17.02.2021.
28. As stated above, there are timelines in the Purchase
Orders for supply of the material and there are penal provisions for
non-supply of the provisions within the stipulated time. There are also
conditions for making payments. As per the Purchase Order, payment
of 90% shall be made on receipt of the material and MRC from
CMSS/Invoices. Balance 10% shall be paid on receiving no adverse
reports to the user department within three months or after three
months of adverse report will be received by the user department. No
adverse performance report is received, therefore, automatically they
have to clear the bills.
29. The petitioner has supplied the material in terms of the said
Purchase Orders. It is the obligation of the 2nd respondent to make
the said payments to the petitioner herein. It is also relevant to note
that the petitioner herein is only a proprietary concern. Huge amount
is withheld by the 2nd respondent on flimsy grounds. Therefore, 2nd
respondent cannot wait for the approval of the user department.
There is no persuasion, much less serious persuasion by 2nd
respondent from the user department for clearing said dues. The 2nd
respondent herein, being the Head of the Department, is also silent on
the said issue. Thus, the respondents, even after receiving the said
material from the petitioner, cannot withhold the said amount.
30. As discussed above, there are no disputed facts much less
serious disputed facts. It is also a settled principle that in contractual
matters, writ petitions are maintainable. The said principle is laid
down by the Hon'ble Apex Court in Joshi Technologies KL,J Wp_10490_2021
International Vs. Union of India1. In the said judgment, the Hon'ble
Apex Court has relied on its principle laid down in ABL International
Ltd. Vs. Export Credit Guarantee Corporation of India2 wherein
the Hon'ble Apex Court held that merely because one of the parties to
the litigation raises a dispute in regard to the facts of the case, the
Court entertaining a petition under Article 226 of the Constitution of
India is not always bound to relegate the parties to a suit; and that in
an appropriate case, writ Court has jurisdiction to entertain a writ
petition involving disputed questions of fact and there is no absolute
bar for entertaining a writ petition even if the same arises out of a
contractual obligation and/or involves some disputed questions of fact.
It held that merely because a question of fact is raised, the High Court
will not be justified in requiring the party to seek relief by the
somewhat lengthy, dilatory and expensive process by a Civil Suit
against a Public Body.
31. In Popatrao Vynkatrao Patil Vs. State of Maharashtra
and others in C.A.No.1600 of 2020 dated 14.02.2020, a three Judge
Bench of the Hon'ble Apex Court, held that when a petition involves
disputed questions of fact and law, the High Court would be slow in
entertaining the petition under Article 226 of the Constitution of
India. However, it is only a rule of self-restraint and not a hard and
fast rule. Even if there are disputed questions of fact which fall for
consideration but if they do not require elaborate evidence to be
adduced, the High Court is not precluded from entertaining a petition
under Article 226 of the Constitution of India.
32. With the said findings, the Hon'ble Apex Court held that in
a contractual matters, writ petition is maintainable and High Court
2015 (7) SCC 728
(2004 3 SCC 553 KL,J Wp_10490_2021
can go into the disputed questions of fact while considering a writ
petition under Article 226 of the Constitution of India. The said
principle was held by Division Bench of this Court in Agni Aviation
Consultants, Bangalore Vs. State of Telangana3
33. In view of the above said settled principles and also above
said discussion, this Writ Petition is liable to be allowed and the
petitioner is entitled for the amounts claimed by it towards Invoice
Nos.296 and 297, dated 12.11.2020 and 13.11.2020 pertaining to the
Purchase Order dated 12.11.2020 towards supply of two lakh COVID-
19 Rapid Antigen Test Kits. The respondents are liable to pay the said
amounts to the petitioner herein.
34. In the result, this Writ Petition is allowed with the following
directions:-
i) The respondents are directed to release amount to the petitioner as against the invoice Nos. 296 and 297, dated 12.11.2020 and 13.11.2020 pertaining to the Purchase Order dated 12.11.2020 towards supply of two lakh COVID-19 Rapid Antigen Test Kits within two months from the date of receipt of a copy of this order.
ii) The petitioner is also entitled for interest at the rate 7.5% p.a. on the said amount from the date of due till the date of realization, and
iii) There is no order as to costs.
35. Consequently, miscellaneous petitions, if any, shall stand closed.
____________________ K. LAKSHMAN, J Date:27.09.2021.
vvr
2020(5) ALD 561 (TS)(DB)
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