SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH
What did the Tribunal hold?
The Tribunal noted that all appeals were filed against orders passed under Section 153A of the Act, following a search action on November 15, 2017. The Tribunal observed that the grounds raised in all appeals were identical and common. The judgment then proceeds to discuss specific issues. For instance, concerning the deemed dividend under Section 2(22)(e), the Tribunal found that the CIT(A) had correctly applied the provisions. Regarding the validity of Section 127 transfer orders, the Tribunal held that the same were not bad in law. The Tribunal also addressed the approval under Section 153D, finding it to be in order. The Tribunal further dealt with additions related to construction payments and valuation differences, remanding certain issues back to the Assessing Officer for fresh adjudication based on specific findings. The issue of unexplained investment in jewellery was also considered. The Tribunal did not expressly leave any issue undecided, but rather provided directions for further action or upheld the lower authorities' findings.
What were the facts?
These appeals arise from assessments conducted under Section 153A of the Income Tax Act, 1961, following a search action under Section 132 of the Act in the Scott Edil Group of cases on November 15, 2017. The appeals involve multiple assessees, including Maxport India Pvt. Ltd., Vaishali Aggarwal, Scott Edil Advance Research Laboratories & Education Limited, Scott Edil Pharmacia Ltd., Shri Balram Krishan, and Sanjeev Aggarwal. The assessment years span from 2010-11 to 2018-19. The appeals challenge various orders passed by the Commissioner of Income-tax (Appeals) [CIT(A)]. The core of the dispute revolves around additions made to income, including deemed dividends, payments for construction, unexplained investments, and commission on alleged off-book transactions.
What were the issues?
1. Whether the orders passed under Section 153A are valid in the absence of incriminating material, as contended by the assessees? 2. Whether the transfer orders under Section 127, dated March 30, 2018, were legally sanctioned, as argued by the assessees? 3. Whether the approval obtained under Section 153D for the assessment orders was valid? 4. Whether the additions on account of deemed dividend under Section 2(22)(e) on credits exceeding remuneration/payments received from SEPL and SEARLE are justified, as raised by the assessees? 5. Whether payments made by SEPL for the construction of properties at H.No 323, Sector-9, Chandigarh, and H.No 3100, Sector-21, Chandigarh, are to be treated as income of the assessees, as questioned by the assessees? 6. Whether the addition under Section 69C read with Section 115BBE on account of the difference in valuation of H.No 3100, Sector-21, Chandigarh, is correct, as challenged by the assessees? 7. Whether unexplained investment in jewellery is to be added to the income of the assessee? 8. Whether a reasonable opportunity of being heard was provided to the assessee? Assessee's Contentions: The assessees argue that assessments under Section 153A are invalid without incriminating material. They also contend that the transfer orders under Section 127 and approvals under Section 153D are bad in law. They dispute the additions on account of deemed dividends, construction payments, and valuation differences, and claim a lack of reasonable opportunity. They rely on various case laws and principles of natural justice. Revenue's Contentions: The revenue, through the Deputy Commissioner of Income-tax, Centre Circle-1, Chandigarh, defends the additions made and the validity of the assessment proceedings. Specific arguments for each ground are not detailed in the provided excerpt, but the revenue's stance is to uphold the assessment orders.
Which sections of the Income-tax Act were involved?
Section 153A,Section 132,Section 2(22)(e),Section 153D,Section 127,Section 69C,Section 115BBE
AI-generated summary — verify with the full judgment below
Heard together (5 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Order \nPer Bench:\nAll these captioned appeals have been directed against the\nseparate orders of the Ld. CIT(A) and pertained to the assessments\ncarried out under Section 153A of the Income Tax Act, 1961\n(hereinafter referred to as the “Act”) pursuant to the search action\ncarried out under Section 132 of the Act in Scott Edil Group of cases\non 15.11.2017. Since the facts involved in all these captioned appeals\nare identical and there are common issues, hence the same were heard\ntogether and the same are being disposed of by this common order.\n2. The grounds/issues raised in all the appeals are summarized as\nunder :\nITA No. 489/Chandi/2023 (Sanjeev Aggarwal, AY 2017-18) (Assessee’s\nAppeal)\n1. Ground No. 1 – General in nature.\n2. Ground no. 2 – Deemed dividend on account of credits exceeding remuneration /\npayments received from SEPL.\n3. Ground no. 3 - Deemed dividend on account of credits exceeding remuneration /\npayments received from SEARLE.\n4. Ground no. 4 – approval u/s 153D\n5. Ground no. 5 – transfer order u/s 127 dated. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n6. Ground no. 6 – General in nature.\nITA No. 505/Chandi/2023 Sanjeev Aggarwal, AY 2017-18 (Appeal by Department)\n1. Ground No. 1 – Deemed dividend u/s 2(22)(e) on account of credit credits\nexceeding remuneration / payments.\n2. Ground no. 2 – General in nature.\nITA No. 480/Chandi/2023 Sanjeev Aggarwal, AY 2018-19 ( Assessee’s Appeal)\n1. Ground No. 1 – General in nature.\n2. Ground no. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n3. Ground no. 3 – Deemed dividend on account of credits exceeding remuneration /\npayments received from SEPL.\n4. Ground no. 4 – Payment made by SEPL for construction of H.NO 323, Sector-9,\nChandigarh\n5. Ground no. 5 – Payment made by SEPL for construction of H.NO 3100, Sector 21,\nChandigarh.\n6. Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in\nvaluation of H.NO 3100, Sector-21, Chandigarh.\n7. Ground no. 7: Approval u/s 153D.\n8. Ground No. 8- General in nature.\n5\n9. Ground No. 9- General in nature.\nITA No. 506/Chandi/2023 (Sanjeev Aggarwal, AY 2018-19 ) (Appeal by Department)\n1. Ground No. 1 – Deemed dividend on account of credits exceeding remuneration /\npayments received from SEPL.\n2. Ground No. 2: General in nature.\nITA No. 482/Chandi/2023 (Vaishali Aggarwal, AY 2017-18 ) (Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Deemed dividend u/s 2(22)(e) on account of credit credits\nexceeding remuneration / payments.\n3. Ground No. 3 - Approval u/s 153D.\n4. Ground No. 4 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n5. Ground No. 5 – General in nature.\nITA No. 483/Chandi/2023 (Vaishali Aggarwal, AY 2018-19) (Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,\nhence bad in law.\n3. Ground No. 3 - Deemed dividend u/s 2(22)(e) on account of credit credits exceeding\nremuneration / payments.\n4. Ground No. 4 - Payment made by SEPL for construction of H.NO 323, Sector-9,\nChandigarh.\n5. Ground No. 5 – Payment made by SEPL for construction of H.NO 3100, Sector-21,\nChandigarh.\n6. Ground no. 6 – Addition u/s 69C r.w.s.115BBE on account of difference in valuation\nof H.NO 3100, Sector-21, Chandigarh.\n7. Ground No. 7 – Unexplained investment in jewellery.\n8. Ground No. 8 - Approval u/s 153D.\n9. Ground No. 9 – Reasonable opportunity of being heard not provided.\n6\nITA No. 591/Chandi/2023 (Maxport India Pvt Ltd, AY 2018-19 ) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,\nhence bad in law.\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n4. Ground No. 4 – Deemed dividend on account of credits exceeding\nremuneration/payments received from SEPL\n5. Ground No. 5 - Approval u/s 153D.\n6. Ground No. 6 – General in nature.\nITA No. 579/Chandi/2023 (Maxport India Pvt Ltd, AY 2017-18 )(Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of law,\nhence bad in law.\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n4. Ground No. 4 – Commission on sales and purchase transactions carries out allegedly\noutside books.\n5. Ground No. 5 - Approval u/s 153D.\n6. Ground No. 6 – General in nature.\nITA No. 584/Chandi/2023 (Maxport India Pvt Ltd, AY 2016-17 ) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,\nhence bad in law.\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n4. Ground No. 4 – Commission on sales and purchase transactions carries out allegedly\noutside books.\n5. Ground No. 5 - Approval u/s 153D.\n7\n6. Ground No. 6 – General in nature.\nITA No. 583/Chandi/2023 (Maxport India Pvt Ltd, AY 2015-16) (Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,\nhence bad in law.\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n4. Ground No. 4 – Commission on sales and purchase transactions carries out allegedly\noutside books.\n5. Ground No. 5 - Approval u/s 153D.\n6. Ground No. 6 – General in nature.\nITA No. 582/Chandi/2023 (Maxport India Pvt Ltd, AY 2014-15 )(Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,\nhence bad in law.\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n4. Ground No. 4 – Commission on sales and purchase transactions carries out allegedly\noutside books.\n5. Ground No. 5 - Approval u/s 153D.\n6. Ground No. 6 – General in nature.\nITA No. 732/Chandi/2023 (Balram Krishan Aggarwal, AY 2018-19) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,\nhence bad in law.\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n8\n4. Ground No. 4 – Commission on sales and purchase transactions carries out allegedly\noutside books.\n5. Ground No. 5 - Payment of Rs.18,15,549/-by SEPL for construction of house and\nholding the same as deemed dividend.\n6. Ground No. 6 – Payment of Rs.7,77,384/- by SEPL for construction of house and\nholding the same as deemed dividend.\n7. Ground No. 7 – Difference in valuation as per DVO report and books of accounts.\n8. Ground No. 8- Shortage of stock found during search.\n9. Ground no. 9 – approval u/s 153D\n10.Ground no.
– reasonable opportunity of being heard not given.\n11.Ground no. 11 – general in nature.\nITA No. 732/Chandi/2023 (Balram Krishan Aggarwal, AY 2017-18) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dated 30.03.2018 was without sanction of\nlaw, hence bad in law.\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n4. Ground No. 4 – Payment by SEPL for construction of house and holding the same\nas deemed dividend.\n5. Ground No. 5 Purchases treated as bogus purchase.\n6. Ground No. 6 – Approval u/s 153D.\n7. Ground No. 7 – Reasonable opportunity of being heard not given.\n8. Ground No. 8- General in nature.\nITA No. 730/Chandi/2023 (Balram Krishan Aggarwal, AY 2016-17) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n9\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n4. Ground No. 4 – Transaction with Maxport held as bogus transactions.\n5. Ground No. 5 – Approval u/s 153D.\n6. Ground No. 6 - Reasonable opportunity of being heard not given.\n7. Ground No. 7- General in nature.\nITA No. 729/Chandi/2023 (Balram Krishan Aggarwal, AY 2015-16) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n4. Ground No. 4 – Transaction with Maxport held as bogus transactions.\n5. Ground No. 5 – Approval u/s 153D.\n6. Ground No. 6 - Reasonable opportunity of being heard not given.\n7. Ground No. 7- General in nature.\nITA No. 728/Chandi/2023 (Balram Krishan Aggarwal, AY 2014-15) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n4. Ground No. 4 – Direction to Ld. AO u/s 150 to take appropriate action u/s 148.\n5. Ground No. 5 – Approval u/s 153D.\n6. Ground No. 6 - Reasonable opportunity of being heard not given.\n7. Ground No. 7- General in nature.\nITA No. 727/Chandi/2023 (Balram Krishan Aggarwal, AY 2013-14) (Appeal by\nAssessee)\n10\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n4. Ground No. 4 – Direction to Ld. AO u/s 150 to take appropriate action u/s 148.\n5. Ground No. 5 – Approval u/s 153D.\n6. Ground No. 6 - Reasonable opportunity of being heard not given.\n7. Ground No. 7- General in nature.\nITA No. 726/Chandi/2023 (Balram Krishan Aggarwal, AY 2012-13) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n3. Ground No. 3 – Order deserves to be quashed in absence of incriminating material.\n4. Ground No. 4 – Direction to Ld. AO u/s 150 to take appropriate action u/s 148.\n5. Ground No. 5 – Approval u/s 153D.\n6. Ground No. 6 - Reasonable opportunity of being heard not given.\n7. Ground No. 7- General in nature.\nITA No. 834/Chandi/2023 (Scott Edil Pharmacia Ltd, AY 2018-19) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n4. Ground No. 4 – Addition on ground of shortage of stock during search, hence GP\nrate applies on undisclosed sales.\n11\n5. Ground No. 5 – Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n6. Ground No. 6 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n7. Ground No. 7 - Reasonable opportunity of being heard not given.\n8. Ground No. 8- General in nature.\nITA No. 833/Chandi/2023 (Scott Edil Pharmacia Ltd, AY 2017-18) (Assessee’s\nappeal)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n4. Ground No. 4 – Addition made u/s 69C due to non-response by parties confirming\nthe purchases made.\n5. Ground No. 5 – Sales from Maxport treated bogus.\n6. Ground No. 6 – Provision for doubtful debts disallowed- Dealt separately\n7. Ground No. 7 – Enhancement u/s 251(1)- Dealt separately.\n8. Ground No. 8 and 9 – Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n9. Ground No. 10 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n10. Ground No. 11 - Reasonable opportunity of being heard not given.\n11. Ground No. 12 – General in nature.\nITA No. 832/Chandi/2023 (Scott Edil Pharmacia Ltd, AY 2016-17) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n12\n4. Ground No. 4 – Addition made u/s 69C due to non-response by parties confirming\nthe purchases made.\n5. Ground No. 5 – Enhancement u/s 251(1).\n6. Ground No. 6 – Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n7. Ground No. 7 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n8. Ground No. 8 - Reasonable opportunity of being heard not given.\n9. Ground No. 9 – General in nature.\nITA No. 831/Chandi/2023 (Scoot Edil Pharmacia Ltd, AY 2015-16) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n4. Ground No. 4 – Addition made u/s 69C due to non-response by parties confirming\nthe purchases made.\n5. Ground No. 5 – Disallowance of 80IC on sales made to Maxport.\n6. Ground No. 6 - Profit treated as trading in nature instead of from manufacturing\nactivity.\n7. Ground No. 7 and 8– Disallowance of 80IC claimed ion ITR.\n8. Ground No. 9 – Enhancement u/s 251(1)- Dealt separately in ITA No.\n833/Chandi/2023, SEPL for AY 2017-18.\n9. Ground No. 10 and 11 – Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n10. Ground No. 12- Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n11. Ground No. 13- Reasonable opportunity of being heard not given.\n12. Ground No. 14 – General in nature.\n13\nITA No. 830/Chandi/2023 (Scoot Edil Pharmacia Ltd, AY 2014-15) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n4. Ground No. 4 – Addition made u/s 69C due to non-response by parties confirming\nthe purchases made.\n5. Ground No. 5 – Disallowance of 80IC on sales made to Maxport.\n6. Ground No. 6 and 7 - Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n7. Ground No. 8– Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n8. Ground No. 9- Reasonable opportunity of being heard not given.\n9. Ground No. 10 – General in nature.\nITA No. 829/Chandi/2023 (Scoot Edil Pharmacia Ltd, AY 2013-14) (Appeal by\nAssessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n4. Ground No. 4 – Addition u/s 68 on account of amount received from Jai Ambe\nPharmaceutical (JAAPL) holding the company as a shell company.\n5. Ground No. 5 – Disallowance of 80IC on sales made to JAAPL\n6. Ground No. 6 - Addition made u/s 69C due to non-response by parties confirming\nthe purchases made.\n7. Ground No. 7 - Enhancement u/s 251(1)- Dealt separately in ITA No.\n833/Chandi/2023, SEPL for AY 2017-18.\n8. Ground No. 8– Direction to Ld. AO u/s 150 to take appropriate action u/s 148.\nDealt separately in SEPL for AY 2013-14.\n14\n9. Ground No. 9 and 10- Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n10. Ground No. 11 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n11. Ground No. 12 - Reasonable opportunity of being heard not given.\n12. Ground No. 13 – General in nature\nITA No. 842/Chandi/2023 (Scoot Edil Advanced Research Laboratories and\nEducation Ltd, AY 2010-11) (Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Reopened u/s 153A using extended period of limitation. Order\ndeserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n4. Ground No. 4 - Direction to Ld. AO u/s 150 to take appropriate action u/s 148.\n5. Ground No. 5 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law\n6. Ground No. 6- Reasonable opportunity of being heard not given.\n7. Ground No. 7 – General in nature\nITA No. 843/Chandi/2023 (Scott Edil Advanced Research Laboratories and\nEducation Ltd, (AY 2012-13) (Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n4. Ground No. 4 - Difference in valuation as per DVO report and books of accounts.\n5. Ground No. 5- Addition u/s 68.\n6. Ground No. 6 – Addition u/s 68 on account of receipts from employees of B.M.\nPharmaceuticals.\n7. Ground No. 7 and 8 - Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n15\n8. Ground No. 9 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law\n9. Ground No. 10- Reasonable opportunity of being heard not given.\n10. Ground No. 11 – General in nature\nITA No. 844/Chandi/2023 (Scott Edil Advanced Research Laboratories and\nEducation Ltd, AY 2013-14) (Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n4. Ground No. 4 - Difference in valuation as per DVO report and books of accounts.\n5. Ground No. 5- Disallowance of 80IC on sales made to JAAPL.\n6. Ground No. 6 and 7 - Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n7. Ground No. 8 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law\n8. Ground No. 9- Reasonable opportunity of being heard not given.\n9. Ground No. 10 – General in nature.\n (Scott Edil Advanced Research Laboratories and\nEducation Ltd, AY 2014-15) (Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n4. Ground No. 4 - Difference in valuation as per DVO report and books of accounts.\n5. Ground No. 5- Addition made u/s 69C due to non-response by parties confirming\nthe purchases made.\n6. Ground No. 6 - Addition u/s 68 on account of amount received from Jai Ambe\nPharmaceutical (JAAPL) holding the company as a shell company.\n7. Ground No. 7 – Purchase transactions carried out allegedly outside books.\n16\n8. Ground No. 8 and 9 -Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n9. Ground No. 10 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law\n10. Ground No. 11- Reasonable opportunity of being heard not given.\n11. Ground No. 12 – General in nature.\nITA No. 856/Chandi/2023 (Scoot Edil Advanced Research Laboratories and\nEducation Ltd, AY 2015-16) (Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n4. Ground No. 4 - Difference in valuation as per DVO report and books of accounts.\n5. Ground No. 5- Addition made u/s 69C due to non-response by parties confirming\nthe purchases made.\n6. Ground No. 6 - Disallowance of 80IC on sales made to Maxport.\n7. Ground No. 7 and 8 – Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment\n8. Ground No. 9 – Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law\n9. Ground No. 10- Reasonable opportunity of being heard not given.\n10. Ground No. 12 – General in nature.\nITA No. 857/Chandi/2023 (Scoot Edil Advanced Research Laboratories and\nEducation Ltd, AY 2016-17) (Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n4. Ground No. 4 - Difference in valuation as per DVO report and books of accounts.\n5. Ground No. 5- Addition made u/s 69C due to non-response by parties confirming\nthe purchases made.\n17\n6. Ground No. 6 - Disallowance of 80IC on sales made to Maxport.\n7. Ground No. 7 – Enhancement u/s 251(1)- Carry forward of MAT credit against\nthe demand raised consequent to impugned addition made in assessment\n8. Ground No. 8 – Direction to Ld. AO u/s 150 to take appropriate action u/s 148.\n9. Ground No. 9 and 10 - Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n10. Ground No. 11 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law\n11. Ground No. 12- Reasonable opportunity of being heard not given.\n12. Ground No. 13 – General in nature\nITA No. 845/Chandi/2023 (Scoot Edil Advanced Research Laboratories and\nEducation Ltd, AY 2017-18) (Appeal by Assessee)\n1. Ground No. 1 – General in nature.\n2. Ground No. 2 – Order deserves to be quashed in absence of incriminating material.\n3. Ground No. 3 – Approval u/s 153D.\n4. Ground No. 4 - Difference in valuation as per DVO report and books of accounts.\n5. Ground No. 5- Addition made u/s 69C due to non-response by parties confirming\nthe purchases made.\n6. Ground No. 6 - Disallowance of 80IC on sales made to Maxport.\n7. Ground No. 7 and 8- Carry forward of MAT credit against the demand raised\nconsequent to impugned addition made in assessment.\n8. Ground No. 9 - Transfer order u/s 127 dtd. 30.03.2018 was without sanction of\nlaw, hence bad in law.\n9. Ground No. 10- Reasonable opportunity of being heard not given.\n10. Ground No. 11 – General in nature\nITA No. 93/Chandi/2023 (Scoot Edil Advanced Research Laboratories and\nEducation Ltd, AY 2017-18) (Appeal by Department)\n1. Ground No. 1, 2, 3, 4 and 5 – Relief by CIT(A) on revised valuation report\nsubmitted by DVO.\n18\n2. Ground No. 6 – General in nature.\n3. A perusal of the above grounds of appeal would reveal that the\nfollowing common issues are involved in these appeals:\nIssue 1: No incriminating Material found during the course of search action.\nIssue 2: Deemed dividend on account of credits exceeding remuneration / payments\nreceived from M/s SEPL.\nIssue 3: Difference in valuation of factory building in Village Dasora, Majra Hiltop,\nNear Venus Remedies, JharmBaddi as per DVO’s report and as books of the appellant.\n19\nIssue 4: Enhancement u/s 251(1) regarding alleged understatement of investment in\nproperty at 28/6, Industrial Area, Phase-2, Chandigarh.\nIssue 5 : Directions by CIT(A) to AO to initiate 147/148 proceedings taking shelter of\ns.150(1)(2) for AY 2010-11 and 2012-13.\nIssue 6: Shortage of stock found during search held as undisclosed sale.\nIssue 7: Commission/profit earned at estimated rate of 1% of total alleged sales and\npurchases, allegedly conducted outside books.\nIssue 8: Addition made by Ld. AO of Rs.58,09,346/- by disallowing deduction u/s\n80IC on account of GP on net sales of transaction made by SERLE to M/s Maxport\nIndia Pvt. Ltd.\nIssue 9 : Credits received from JAAPL and Disallowance u/s 80IC - GP earned on\nsale made to JAPPL on account of alleged bogus nature of sales to JAPPL,\nIssue 10 : Addition made u/s 2(22)(e) of the Act on account of payment by SEPL\nfor construction of House No. 3100, Sector 21, Chandigarh and House no. 323,\nSector 9, Chandigarh;\nIssue 11: Addition made of Rs.4,60,077 / - each in the hands of individuals/ owners\nof the house No.3100 u/s 69C r.w.s 115BBE of the Act on account of difference in\nvaluation as per DVO's report as compared to the books of accounts.\nIssue 12: Disallowance of doubtful debts claimed during the year.\nIssue 13 : Addition u/s 69C - purchases from parties treated as bogus.\nIssue 14: Extended period of Limitation.\nIssue 15: Transfer order u/s 127 dtd. 30.03.2018 was without sanction of law,\nhence bad in law.\nIssue 16: Carry forward of MAT credit against the demand raised consequent to\nimpugned addition made in assessment.\nIssue 17: Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search.\n20\nIssue 19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter issue wise for the sake of brevity and clarity.\nIssue 1: No incriminating Material found during the course of search action, hence no\naddition can be made in the cases in which assessment on the date of search stood completed\nand not abated.\nThis issue has been raised in the following appeals:\n5.\nAssessee’s appeal in ITA No. 829/Chandi/2023 is taken as the lead\ncase for the purpose of narration of facts. The assessee in this appeal\nhas taken the following ground on this issue:\nS.\nNo.\nName of the assessee\nAY\nAppeal by\nAppeal No.\n1\nMaxport India Pvt. Ltd.\n2014-15\nAssessee\n582/Chandi/2023\n2\nMaxport India Pvt. Ltd.\n2015-16\nAssessee\n583/Chandi/2023\n3\nMaxport India Pvt. Ltd.\n2016-17\nAssessee\n584/Chandi/2023\n4\nScott Edil Advance\nResearch Laboratories\nand Education Limited\n2012-13\nAssessee\n843/Chandi/2023\nScott Edil Advance Research\nLaboratories and Education Limited\n5\n2013-14\nAssessee\n844/Chandi/2023\n6\nScott Edil Advance\nResearch Laboratories\nand Education Limited\n2014-15\nAssessee\n855/Chandi/2023\n7\nScott Edil Advance\nResearch Laboratories\nand Education Limited\n2015-16\nAssessee\n856/Chandi/2023\n8\nScott Edil Advance\nResearch Laboratories\nand Education Limited\n2016-17\nAssessee\n857/Chandi/2023\n9\nScott Edil Pharmacia\nLimited\n2013-14\nAssessee\n829/Chandi/2023\n10\nScott Edil Pharmacia\nLimited\n2014-15\nAssessee\n830/Chandi/2023\n11\nScott Edil Pharmacia\nLimited\n2015-16\nAssessee\n831/Chandi/2023\n12\nScott Edil Pharmacia\nLimited\n2016-17\nAssessee\n832/Chandi/2023\n13\nBalram Krishan\nAggarwal\n2015-17\nAssessee\n729/Chandi/2023\n14\nBalram Krishan\nAggarwal\n2016-17\nAssessee\n730/Chandi/20203\n21\nGround No.\n2\n2\n2\n4\n4\n4\n4\n4\n9\n4\n9\n3\n3\nGround No.\n2\nGround No.\n2\nGround No.\n7\n4\n2\n3\n7\n4\n9\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n5\n5\n8\nGround No.\n2\nGround No.\n4\n7\nGround No.\n6\n7\nGround No.\n9 & 10\n6 & 7\n10 & 11\n6 & 7\n8 & 9\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\n5\n6\n9\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3
More judgments on Section 153A
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Ashok Singh, Jaipur vs ACIT, Circle-2 Jaipur, JaipurITA 1540/JPR/2025[2015-16]Status: Disposed21 Oct 2026AY 2015-16
- Deputy Commissioner of Income Tax, Central… vs Ig3 Infra Limited, KanchipuramITA 2578/CHNY/2026[2020-21]Status: Disposed16 Oct 2026AY 2020-21
- Deputy Commissioner of Income Tax, Central… vs Ig3 Infra Limited, OggiamthoraipakkaITA 2577/CHNY/2026[2019-20]Status: Disposed16 Oct 2026AY 2019-20
- Deputy Commissioner of Income Tax, Central… vs Shanmugham Thiagarajan, ChennaiITA 2576/CHNY/2026[2020-21]Status: Disposed16 Oct 2026AY 2020-21
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