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CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821

      BANGALORE
    Suite 920, Level 9,
                                 GENERAL CLAUSES ACT,
                                         1897
      Raheja Towers,
     26-27, M G Road,
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400

      COIMBATORE
    BB1, Park Avenue,
 # 48, Race Course Road,
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921




                                                      SHELLEY E.
           EMAIL
 info@altacit.com                             Trademark Department
         WEBSITE
 www.altacit.com
INTRODUCTION
         CHENNAI
3rd Floor, ‘Creative Enclave’,



                                 • This act is not confined to a particular
148-150, Luz Church Road,
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821

      BANGALORE
    Suite 920, Level 9,
                                   branch of the law, but applies to all
                                   branches.
      Raheja Towers,
     26-27, M G Road,
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400

      COIMBATORE
    BB1, Park Avenue,
 # 48, Race Course Road,


                                 • The General Clauses Act makes
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921




                                   provisions as to the construction of
                                   General Acts and other laws of all-
           EMAIL                   India application.
 info@altacit.com
         WEBSITE
 www.altacit.com
OBJECT
         CHENNAI
3rd Floor, ‘Creative Enclave’,
                                 • The Objects of the Act are several, namely,
148-150, Luz Church Road,
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821
                                 • (1) to shorten the language of central Acts;
      BANGALORE
    Suite 920, Level 9,
                                 • (2) to provide, as far as possible, for uniformity of
      Raheja Towers,
     26-27, M G Road,              expression in central Acts, by giving definitions of
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400         a series of terms in common use;
      COIMBATORE
    BB1, Park Avenue,
 # 48, Race Course Road,
                                 • (3) to state explicitly certain convenient rules for
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921          the construction and interpretation of Central
                                   Acts; and
                                 • (4) to guard against slips and oversights by
                                   importing into every Act certain common form
           EMAIL
                                   clauses, which otherwise ought to be inserted
 info@altacit.com                  expressly in every Central Act.
         WEBSITE
 www.altacit.com
CNTN…


         CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
                                 • The General Clauses Act, or, for that matter,
                                   the Interpretation Act of any other country,
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821

      BANGALORE
    Suite 920, Level 9,
                                   codifies all the ‘rules’ of statutory
                                   interpretation.
      Raheja Towers,
     26-27, M G Road,
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400

      COIMBATORE
    BB1, Park Avenue,
                                 • The so- called rules of interpretation are
 # 48, Race Course Road,
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921
                                   really in the nature of guide-lines, and are
                                   not to be treated as mathematical formula.
                                 • In fact, even the definitions contained in
                                   the General Clauses Act apply only where
           EMAIL                   the context does not otherwise require.
 info@altacit.com
         WEBSITE
 www.altacit.com
STATE ACTS
         CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
                                 • Every state has its own General clauses
                                   Act, which applies to State Acts.
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821

      BANGALORE
    Suite 920, Level 9,
      Raheja Towers,
                                 • The lead in this matter was taken by the
     26-27, M G Road,
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400
                                   former presidencies of Bombay, Bengal
      COIMBATORE
    BB1, Park Avenue,
                                   and Madras.
                                 • The earliest Act on the subject was
 # 48, Race Course Road,
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921


                                   Bombay Act 10 of 1866. The first General
                                   Clauses Act in Madras and Bengal was
                                   enacted in 1867.
           EMAIL
 info@altacit.com
         WEBSITE
 www.altacit.com
CONT.
         CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
         Mylapore,
                                 • The Central Act of 1897 has stood the test
                                   of time. Its value in avoiding superfluity of
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821



                                   language in statutes has been commended
      BANGALORE
    Suite 920, Level 9,
      Raheja Towers,

                                   by courts.
     26-27, M G Road,
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400

      COIMBATORE
    BB1, Park Avenue,
 # 48, Race Course Road,
                                 • There can be no better testimony of its
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921          utility than the fact that courts have, on
                                   considerations of equity, justice and good
                                   conscience, thought fit to extend its
                                   principles not only to subordinate
           EMAIL
 info@altacit.com
                                   legislation, but also to private documents.
         WEBSITE
 www.altacit.com
CONT.

         CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821
                                 • The Act has also served as a model for all
      BANGALORE
    Suite 920, Level 9,
                                   States General Clauses Acts.
      Raheja Towers,
     26-27, M G Road,
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400

      COIMBATORE
    BB1, Park Avenue,
                                 • The Act has been expressly applied to the
 # 48, Race Course Road,
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921
                                   interpretation of the Constitution by Article
                                   367 of the Constitution.


           EMAIL
 info@altacit.com
         WEBSITE
 www.altacit.com
Coming into operation of
                                           enactments
         CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
         Mylapore,
    Chennai - 600 004.
                                 • Sections 5 to 13
                                    – Sections 5 to 13 of the Act contains
 Tel: +91 - 44 - 2498 4821

      BANGALORE
    Suite 920, Level 9,
      Raheja Towers,
     26-27, M G Road,
                                      general rules of Construction, other than
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400            definitions.
      COIMBATORE
    BB1, Park Avenue,
 # 48, Race Course Road,
                                    – These sections fall under two broad
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921             groups.
                                    – First, there are sections dealing with the
                                      commencement          and    repeal     of
                                      enactments.
           EMAIL
 info@altacit.com
                                    – Secondly, there are sections which
         WEBSITE                      provide for other general rules of
 www.altacit.com
CONT.
         CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
                                 • The first group is the more important of the
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821
                                   two, in point of quality, because it deals with
      BANGALORE                    the life of enactments.
    Suite 920, Level 9,
      Raheja Towers,
     26-27, M G Road,
   Bangalore - 560 001.
                                 • The second deals with certain matters of
 Tel: +91 - 80 - 6546 2400
                                   detail, such as, time, distance, rate of duty,
      COIMBATORE
    BB1, Park Avenue,
 # 48, Race Course Road,           gender and number and the like.
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921
                                 • The Act does not contain any detailed
                                   provisions relating to the use in interpretation
                                   of marginal notes, headings, punctuations
                                   and the like.
           EMAIL
 info@altacit.com
         WEBSITE
 www.altacit.com
REPEAL
         CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
                                 • Section 6 of the Act deals with repeal.
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821



                                 • Its main object is to reverse the common
      BANGALORE
    Suite 920, Level 9,
      Raheja Towers,


                                   law rule that a repeal obliterates the
     26-27, M G Road,
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400

      COIMBATORE
    BB1, Park Avenue,
                                   statute for all purposes for the future.
 # 48, Race Course Road,
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921



                                 • This section is one of the most important
                                   sections in the Code
           EMAIL
 info@altacit.com
         WEBSITE
 www.altacit.com
OTHER PROVISIONS
         CHENNAI
3rd Floor, ‘Creative Enclave’,
                                 • BODY OF PERSONS:
148-150, Luz Church Road,
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821
                                   Whenever an enactment has to incorporate a
      BANGALORE
                                   body of person, it has to expressly – provide, in a
                                   separate section, for many matters dealing with
    Suite 920, Level 9,
      Raheja Towers,
     26-27, M G Road,
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400         the effect of incorporation.
      COIMBATORE
    BB1, Park Avenue,
 # 48, Race Course Road,
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921        • POWERS AND FUNCTIONARIES:

                                 – Provisions as to power and functionaries are
                                   contained in sections 14- 19 of the Act.
           EMAIL
 info@altacit.com
         WEBSITE
 www.altacit.com
CNTN…
         CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
                                 • Construction of notifications, etc., issued
                                   under enactments
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821

      BANGALORE
    Suite 920, Level 9,
      Raheja Towers,
                                 • Power to issue, to include power to add to,
     26-27, M G Road,
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400
                                   amend, vary or rescind notifications, orders,
      COIMBATORE
    BB1, Park Avenue,
                                   rules, or bye-laws
                                 • Making of rules or bye-laws and issuing of
 # 48, Race Course Road,
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921


                                   orders       between       passing       and
                                   commencement of enactment
                                 • Provisions applicable to making of rules or
           EMAIL
 info@altacit.com
                                   bye-laws after previous publication
         WEBSITE
 www.altacit.com
CNTN…
         CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
                                 • Continuation of orders, etc, issued
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821         under enactments repealed and re-
                                   enacted
      BANGALORE
    Suite 920, Level 9,
      Raheja Towers,
     26-27, M G Road,


                                 • Recovery of fines
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400

      COIMBATORE

                                 • Provisions as to offences punishable
    BB1, Park Avenue,
 # 48, Race Course Road,
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921

                                   under two or more enactments
                                 • Meaning of service by post
           EMAIL
                                 • Citation of enactments
 info@altacit.com
         WEBSITE
 www.altacit.com
CNTN…
         CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
                                 • Saving for previous enactment, rules
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821         any bye-laws
      BANGALORE
    Suite 920, Level 9,
      Raheja Towers,
     26-27, M G Road,
                                 • Application of Act to Ordinances
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400

      COIMBATORE
                                 • Application of Act to Acts made by
                                   the governor-general
    BB1, Park Avenue,
 # 48, Race Course Road,
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921


                                 • Construction of references to Local
                                   Government of a Province
           EMAIL
 info@altacit.com
         WEBSITE
 www.altacit.com
CHENNAI
3rd Floor, ‘Creative Enclave’,

148-150, Luz Church Road,
         Mylapore,
    Chennai - 600 004.
 Tel: +91 - 44 - 2498 4821

      BANGALORE
    Suite 920, Level 9,
      Raheja Towers,




                                 THANK YOU
     26-27, M G Road,
   Bangalore - 560 001.
 Tel: +91 - 80 - 6546 2400

      COIMBATORE
    BB1, Park Avenue,
 # 48, Race Course Road,
   Coimbatore - 641018.
 Tel: +91 - 422 – 6552921




           EMAIL
 info@altacit.com
         WEBSITE
 www.altacit.com

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General clauses act

  • 1. CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 BANGALORE Suite 920, Level 9, GENERAL CLAUSES ACT, 1897 Raheja Towers, 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 COIMBATORE BB1, Park Avenue, # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 – 6552921 SHELLEY E. EMAIL info@altacit.com Trademark Department WEBSITE www.altacit.com
  • 2. INTRODUCTION CHENNAI 3rd Floor, ‘Creative Enclave’, • This act is not confined to a particular 148-150, Luz Church Road, Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 BANGALORE Suite 920, Level 9, branch of the law, but applies to all branches. Raheja Towers, 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 COIMBATORE BB1, Park Avenue, # 48, Race Course Road, • The General Clauses Act makes Coimbatore - 641018. Tel: +91 - 422 – 6552921 provisions as to the construction of General Acts and other laws of all- EMAIL India application. info@altacit.com WEBSITE www.altacit.com
  • 3. OBJECT CHENNAI 3rd Floor, ‘Creative Enclave’, • The Objects of the Act are several, namely, 148-150, Luz Church Road, Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 • (1) to shorten the language of central Acts; BANGALORE Suite 920, Level 9, • (2) to provide, as far as possible, for uniformity of Raheja Towers, 26-27, M G Road, expression in central Acts, by giving definitions of Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 a series of terms in common use; COIMBATORE BB1, Park Avenue, # 48, Race Course Road, • (3) to state explicitly certain convenient rules for Coimbatore - 641018. Tel: +91 - 422 – 6552921 the construction and interpretation of Central Acts; and • (4) to guard against slips and oversights by importing into every Act certain common form EMAIL clauses, which otherwise ought to be inserted info@altacit.com expressly in every Central Act. WEBSITE www.altacit.com
  • 4. CNTN… CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, • The General Clauses Act, or, for that matter, the Interpretation Act of any other country, Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 BANGALORE Suite 920, Level 9, codifies all the ‘rules’ of statutory interpretation. Raheja Towers, 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 COIMBATORE BB1, Park Avenue, • The so- called rules of interpretation are # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 – 6552921 really in the nature of guide-lines, and are not to be treated as mathematical formula. • In fact, even the definitions contained in the General Clauses Act apply only where EMAIL the context does not otherwise require. info@altacit.com WEBSITE www.altacit.com
  • 5. STATE ACTS CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, • Every state has its own General clauses Act, which applies to State Acts. Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 BANGALORE Suite 920, Level 9, Raheja Towers, • The lead in this matter was taken by the 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 former presidencies of Bombay, Bengal COIMBATORE BB1, Park Avenue, and Madras. • The earliest Act on the subject was # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 – 6552921 Bombay Act 10 of 1866. The first General Clauses Act in Madras and Bengal was enacted in 1867. EMAIL info@altacit.com WEBSITE www.altacit.com
  • 6. CONT. CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, Mylapore, • The Central Act of 1897 has stood the test of time. Its value in avoiding superfluity of Chennai - 600 004. Tel: +91 - 44 - 2498 4821 language in statutes has been commended BANGALORE Suite 920, Level 9, Raheja Towers, by courts. 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 COIMBATORE BB1, Park Avenue, # 48, Race Course Road, • There can be no better testimony of its Coimbatore - 641018. Tel: +91 - 422 – 6552921 utility than the fact that courts have, on considerations of equity, justice and good conscience, thought fit to extend its principles not only to subordinate EMAIL info@altacit.com legislation, but also to private documents. WEBSITE www.altacit.com
  • 7. CONT. CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 • The Act has also served as a model for all BANGALORE Suite 920, Level 9, States General Clauses Acts. Raheja Towers, 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 COIMBATORE BB1, Park Avenue, • The Act has been expressly applied to the # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 – 6552921 interpretation of the Constitution by Article 367 of the Constitution. EMAIL info@altacit.com WEBSITE www.altacit.com
  • 8. Coming into operation of enactments CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, Mylapore, Chennai - 600 004. • Sections 5 to 13 – Sections 5 to 13 of the Act contains Tel: +91 - 44 - 2498 4821 BANGALORE Suite 920, Level 9, Raheja Towers, 26-27, M G Road, general rules of Construction, other than Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 definitions. COIMBATORE BB1, Park Avenue, # 48, Race Course Road, – These sections fall under two broad Coimbatore - 641018. Tel: +91 - 422 – 6552921 groups. – First, there are sections dealing with the commencement and repeal of enactments. EMAIL info@altacit.com – Secondly, there are sections which WEBSITE provide for other general rules of www.altacit.com
  • 9. CONT. CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, • The first group is the more important of the Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 two, in point of quality, because it deals with BANGALORE the life of enactments. Suite 920, Level 9, Raheja Towers, 26-27, M G Road, Bangalore - 560 001. • The second deals with certain matters of Tel: +91 - 80 - 6546 2400 detail, such as, time, distance, rate of duty, COIMBATORE BB1, Park Avenue, # 48, Race Course Road, gender and number and the like. Coimbatore - 641018. Tel: +91 - 422 – 6552921 • The Act does not contain any detailed provisions relating to the use in interpretation of marginal notes, headings, punctuations and the like. EMAIL info@altacit.com WEBSITE www.altacit.com
  • 10. REPEAL CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, • Section 6 of the Act deals with repeal. Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 • Its main object is to reverse the common BANGALORE Suite 920, Level 9, Raheja Towers, law rule that a repeal obliterates the 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 COIMBATORE BB1, Park Avenue, statute for all purposes for the future. # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 – 6552921 • This section is one of the most important sections in the Code EMAIL info@altacit.com WEBSITE www.altacit.com
  • 11. OTHER PROVISIONS CHENNAI 3rd Floor, ‘Creative Enclave’, • BODY OF PERSONS: 148-150, Luz Church Road, Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 Whenever an enactment has to incorporate a BANGALORE body of person, it has to expressly – provide, in a separate section, for many matters dealing with Suite 920, Level 9, Raheja Towers, 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 the effect of incorporation. COIMBATORE BB1, Park Avenue, # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 – 6552921 • POWERS AND FUNCTIONARIES: – Provisions as to power and functionaries are contained in sections 14- 19 of the Act. EMAIL info@altacit.com WEBSITE www.altacit.com
  • 12. CNTN… CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, • Construction of notifications, etc., issued under enactments Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 BANGALORE Suite 920, Level 9, Raheja Towers, • Power to issue, to include power to add to, 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 amend, vary or rescind notifications, orders, COIMBATORE BB1, Park Avenue, rules, or bye-laws • Making of rules or bye-laws and issuing of # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 – 6552921 orders between passing and commencement of enactment • Provisions applicable to making of rules or EMAIL info@altacit.com bye-laws after previous publication WEBSITE www.altacit.com
  • 13. CNTN… CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, • Continuation of orders, etc, issued Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 under enactments repealed and re- enacted BANGALORE Suite 920, Level 9, Raheja Towers, 26-27, M G Road, • Recovery of fines Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 COIMBATORE • Provisions as to offences punishable BB1, Park Avenue, # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 – 6552921 under two or more enactments • Meaning of service by post EMAIL • Citation of enactments info@altacit.com WEBSITE www.altacit.com
  • 14. CNTN… CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, • Saving for previous enactment, rules Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 any bye-laws BANGALORE Suite 920, Level 9, Raheja Towers, 26-27, M G Road, • Application of Act to Ordinances Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 COIMBATORE • Application of Act to Acts made by the governor-general BB1, Park Avenue, # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 – 6552921 • Construction of references to Local Government of a Province EMAIL info@altacit.com WEBSITE www.altacit.com
  • 15. CHENNAI 3rd Floor, ‘Creative Enclave’, 148-150, Luz Church Road, Mylapore, Chennai - 600 004. Tel: +91 - 44 - 2498 4821 BANGALORE Suite 920, Level 9, Raheja Towers, THANK YOU 26-27, M G Road, Bangalore - 560 001. Tel: +91 - 80 - 6546 2400 COIMBATORE BB1, Park Avenue, # 48, Race Course Road, Coimbatore - 641018. Tel: +91 - 422 – 6552921 EMAIL info@altacit.com WEBSITE www.altacit.com

Notas do Editor

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