DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATORIES EDUCATION LTD., , CHANDIGARH
What did the Tribunal hold?
The Tribunal held that the deletion of additions on account of deemed dividend under Section 2(22)(e) by the CIT(A) was justified, as the conditions for deeming dividend were not met. The Tribunal found that the payments made by SEPL for construction of properties were not in the nature of loans or advances to shareholders, but rather for business purposes or as part of group transactions. Regarding the transfer orders under Section 127, the Tribunal found them to be without sanction of law and therefore bad in law, quashing the assessments based on these orders. The issue of quashing orders in the absence of incriminating material was also decided in favour of the assessees, as no specific incriminating material was brought on record to justify the additions. The Tribunal also found that the approval under Section 153D was not validly obtained in some cases. The issue of reasonable opportunity of being heard was also considered. The Tribunal allowed the appeals on these grounds, setting aside the CIT(A)'s orders where they upheld additions and remanding certain issues for fresh consideration.
What were the facts?
These appeals by various 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, along with cross-appeals by the Revenue, arise from orders passed by the Commissioner of Income Tax (Appeals). The assessments were 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 assessment years involved span from 2010-11 to 2018-19. The appeals were consolidated for hearing and disposal due to identical facts and common issues.
What were the issues?
The Tribunal had to decide several questions of law and mixed law and fact. The primary issues revolved around: 1. Whether the CIT(A) erred in deleting the additions made on account of deemed dividend under Section 2(22)(e) of the Act, arising from credits exceeding remuneration or payments received from SEPL (Scott Edil Pharmacia Ltd.) and SEARLE (Scott Edil Advance Research Laboratories & Education Limited). 2. Whether the transfer orders under Section 127 of the Act, dated March 30, 2018, were without the sanction of law and thus invalid. 3. Whether the assessment orders deserved to be quashed in the absence of incriminating material found during the search. 4. Whether additions made under Section 69C read with Section 115BBE on account of the difference in valuation of properties at H.No. 323, Sector-9 and H.No. 3100, Sector-21, Chandigarh, were justified. 5. Whether the approval obtained under Section 153D of the Act was valid. 6. Whether the assessee was provided with a reasonable opportunity of being heard. The Assessee contended that deemed dividend additions were incorrect, transfer orders were bad in law, and assessments lacked incriminating material. The Revenue, in its cross-appeals, argued for the inclusion of deemed dividend income. The judgment does not explicitly record arguments for all grounds raised by both parties.
Which sections of the Income-tax Act were involved?
Section 153A,Section 132,Section 2(22)(e),Section 127,Section 69C,Section 115BBE,Section 153D
AI-generated summary — verify with the full judgment below
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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.\nITA No. 855/Chandi/2023 (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 a nd identical issues are involved i n 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.\nA sses see’s appea l in I TA No. 82 9/Cha ndi/2 023 is take n as the lead\ncase for t he purp ose of na rr ation of fa cts. 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\n5\nScott Edil Advance Research\nLaboratories and Education Limited\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\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\nGround No.\n2\n3\n4\n5\n6\n7\n8\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n3\n5\n5\nGround No.\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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