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Pravin Saraswat, FCA, CS, DISA
Can a man trade with himself and earn profits ? If he can, are such profits liable to tax under the Income-tax Act ? The answer is, apparently, in the negative though the Income-tax Act does not contain any specific exemption for the profits and gains of a mutual concern. However, profits and gains of a trading association earning income by rendering specific services to its members, or of a mutual insurance society, or of a co-operative society are liable to tax under the Act. What, then, what are the ingredients of the concept of mutuality? In this article, the author goes through the basic case law and underlines those principles which serve, at the same time, as a charter of rights as well as a warning for the various types of mutual organization.
No man can trade with himself; he cannot make, in what is its true sense or meaning, taxable profit by dealing with himself" – (As per Palles, C.B. in Dublin Corpn. v. M. Adam 2 T.C. 387 at p. 397;)
The Principle of Mutuality which has its genesis from the above statement, is beneficially utilised by mutual concerns like members' clubs, co-operative societies, mutual benefit funds or chit funds, etc., where the persons form the concern or the association for the benefit or advancement of certain mutual activities. Such organizations where the objectives are not of `General Public Utility' and therefore their incomes are not eligible for exemption u/s 11 of the Income Tax Act, 1961 as the benefits are available to only a `Class of Public' instead of `General Public' take the shelter of 'Principle of Mutuality'. Thus, in case the receipts of such a mutual association exceed the expenses, then, on the footing of the 'principle of mutuality', such surplus is to be regarded as devoid of revenue quality, hence, not taxable under the Act.
The `Principle of Mutuality' which was borrowed from the `English Decisions' has further been refined over the years with the various decisions pronounced by Supreme Court and High Courts. Still the application of this principle in a fact-situation should be very cautious and as per the ratios emanating from the various decision.
So far as the recognition of the 'Principle of Mutuality' under the Income Tax Act, 1961 is concerned, the `Act' has following indirect references to this principle:
a) Section 2(24)(vii) states:
"income" includes "the profits and gains of any business of insurance carried on
by a mutual insurance company"
b) Section 28(iii) states:
The following income shall be chargeable to income-tax under the head
`Profits and gains of business or profession':
" income derived by a trade, professional or similar association from specific
services performed for its members"
c) Circular no. 11/2008, dated 19-12-2008 states:
"Therefore, where industry or trade associations claim both to be charitable institutions as well as mutual organizations and their activities are restricted to contributions from and participation of only their members, these would not fall under the purview of the proviso to section 2(15) owing to the principle of mutuality."
The whole structure of the `Principle of Mutuality' rests upon three pillars which have been discussed in the light of judicial interpretation from time to time:
a) Is there any commerciality involved ?
Commissioner of Income-tax v. Royal Western India Turf Club Ltd. [1953] 24 ITR 551 (SC):
In the earliest case of Royal Western India Turf Club, the Supreme Court adopted a very strict approach in applying the principle of mutuality. In that case, the assessee, which was an incorporated company, carried on the business of race course and dealt with non-members as well in the ordinary course of business carried on with a view to earning profit as in any other concern. It gave to its members the same or similar amenities as it gave to non-members. On these facts, the Supreme Court held that the facilities were given to members and non-members alike for a price and therefore items of receipts from the members also, were to be taken into account in computing the total income of the company.
Commissioner of Income-tax v. Bankipur Club Ltd. [1997] 092 TAXMAN 278 (SC):
SC while upholding the judgments in Royal Western and Kumbakonam further elaborated the `Principle of Mutuality' in more clear words.
It necessarily follows that the receipts for the various facilities extended by the clubs to its members, as stated hereinabove, as part of the usual privileges, advantages and conveniences, attached to the membership of the club, cannot be said to be 'a trading activity'. The surplus - excess of receipts over the expenditure - as a result of mutual arrangement cannot be said to be 'income' for the purpose of the Act. Supreme Court also favoured the exemption to the assessee mutual clubs for the receipts or surplus arising from the sales of drinks, refreshments, etc., or amounts received by way of rent for letting out the buildings or amounts received by way of admission fees, periodical subscriptions and receipts of similar nature, from its members.
Chelmsford Club v. Commissioner of Income-tax [2000] 109 TAXMAN 215 (SC)
A perusal of section 2(24) shows that the Act recognises the principle of mutuality and has excluded all businesses involving such principle from the purview of the Act, except those mentioned in clause (vii) of that section. It is also an admitted fact that the business of the appellant does not come within the scope of the business referred to in section 2(24)(vii). This Court in the case of Royal Western India Turf Club Ltd. (supra), on facts, came to the conclusion that the club in that case had kept open its business not only to its members but also to outsiders who would participate in the club's business on payment of which income from the outsiders would go to the same kitty as that of the members, consequently, the identity between the contributors and the recipients was lost. Therefore, this Court held that the doctrine of mutuality did not apply in the case of Royal Western India Turf Club Ltd. (supra), otherwise this Court in that judgment had accepted that, in regard to the businesses governed by the doctrine of mutuality, the levy of tax under the Act did not arise."
For the reasons stated above, this court is of the view that the business of the appellant is governed by the principle of mutuality, even the deemed income from its property is governed by the said principle of mutuality. Therefore, these appeals have to succeed
CIT v. Standing Conference of Public Enterprises (DELHI-2009) ITA No. 1409 of 2008
Simply because some incidental activity of the assessee is revenue generating, does not provide any justification to hold that it is tainted with "commercially" and reaches a point where relationship of mutuality ends and that of trading begins.
b) What would constitute complete identity between the contributor and the
participator ?
'The cardinal requirement is that all the contributors to the common fund must be entitled to participate in the surplus and that all the participators in the surplus must be contributors to the common fund; in other words, there must be complete identity between the contributors and the participators' observed Lord Macmillan in the case of Municipal Mutual Insurance Ltd. v. Hills [1932] 16 TC 430 at p. 448 (HL).
CIT v. Kumbakonam Mutual Benefit Fund Ltd. [1964] 53 ITR 241(SC)
A company limited by shares carried on banking business which was restricted to its shareholders. However, a shareholder, who had neither contributed by way of recurring deposit nor had taken any loan from the company, was entitled to participate in the profits as and when the dividend was declared. The Supreme Court laid down that in the absence of complete identity between the contributors and the participators, the benefit of mutuality was not available.
Commissioner of Income-tax v. Nataraj Finance Corporation [1987] 35 TAXMAN 280 (AP)
The question still remained whether the association satisfied its mutuality in the sense that all the participators to the common fund were also contributors and their identity was established. There was nothing on record to show that the assessee had been carrying on the business activity of lending moneys to any persons other than its 19 members(partners). The two other persons referred to, from whom interest was received, were not really persons to whom moneys were advanced. One person was a former partner who was paying interest on the moneys owed by him at the time of his retirement, and the other person was a bank with whom moneys were kept in safe deposit. It was not possible to say that any business transactions were carried on by the assessee with the former partner and the bank. Therefore, the assessee's claim that it confined its money-lending activity only to its members and to no outsiders, had to be accepted. If that be so, it followed automatically that the interest received by the assessee was distributed amongst the members forming the association and, thus, the principle of mutuality governed the case. Accordingly, the order of the Tribunal was to be upheld.
Commissioner of Income-tax v. I.T.I. Employees Death & Superannuation Relief und [1998] 101 TAXMAN 315 (KAR.)
In this case, relying on the SC judgment in Kumbakonam Mutual Benefit Fund Ltd., held:
"Apart from the contributions made by the members, there are other sources of funding of the trust fund. The trust fund can be augmented by contribution made by the I.T.I. Management; donations; interest or other income accrued or earned from the said funds or any investment thereof and investment made from out of the funds. In the case on hand, the tax sought to be levied is not on the surplus from out of the contribution made by the members or from the interest earned on the money advanced to its members. The deposits in the banks were made for earning interest by way of income. The principle that no person can trade with himself does not arise in this case as the monies had been invested by the assessee with the bank to earn income to enable the assessee to discharge its obligations created under the trust. It is clear that income earned from outside agency on interest or securities from the bank would not be covered on the principles of mutuality for claiming exemption from tax and, therefore, it could not be excluded from the arena of taxation."
Yum! Restaurants (Marketing) (P.) Ltd. v. Commissioner of Income-tax [2009] 180 TAXMAN 27 (DELHI)
Assessee-company was a wholly owned subsidiary company of YRIPL which was engaged in developing and managing franchisees for running restaurants. It was set up to carry out and economise cost of advertising and promotion by catering to specific needs of franchisees of YRIPL in order to enable them to concentrate on restaurant operations and management. Assessee-company filed its return declaring nil income on ground that it was a non-profit organization governed by principles of mutuality
HC upheld decision of Tribunal and Commissioner (Appeals) noting fact that assessee-company had not only received contributions from various franchisees but also from `P' Ltd. and YRIPL who were neither franchisees nor beneficiaries, and, therefore, essential requirements of a mutual concern were missing
Commissioner of Income-tax v. J.K. Organisation [2005] 144 TAXMAN 560 (ALL.)
Applying the principle laid down by the Apex Court in the case of Royal Western India Turf Club Ltd. (supra) and followed in the case of Chelmsford Club (supra) to the facts of the present case, we find that the Organisation has been formed to promote and protect the interest of its members and it also provided that upon dissolution the surplus shall be distributed amongst the members of the organisation on the basis of their contribution. There is no finding that the respondent-organisation was catering to the need of any outsider. The principle laid down by the Apex Court in the aforementioned cases are fully applicable in the present case.
c) Whether the benefit is available to the non-mutual income ?
Director of Income-tax v. All India Oriental Bank of Commerce Welfare Society [2003] 130 TAXMAN 575 (DELHI):
While completing assessment of the respondent-assessee, a co-operative society comprising of the employees of the Bank, the Assessing Officer had held that the interest income earned by the society on the contributions received from the members was not exempt on the principle of mutuality. It has been observed that what is required to be seen is whether there is a complete identity between the contributors and participators. Once the identity of the contributor to the fund of the recipients of the funds; the treatment of the company, though incorporated as a mere entity for the convenience of the members, in other words as an instruments obtained to their mandate; and the impossibility that the contributors should derive profits from contributions made by themselves to a fund which could only be expended or returned to themselves is established, the doctrine of mutuality is established.
Madras Gymkhana Club v. Deputy Commissioner of Income-tax [2009] 183 TAXMAN 333 (MAD.)
The question arose for the decision of the court was:
"Whether the interest income of the assessee received from its corporate members on the investments of surplus funds as Fixed Deposits or Debentures etc., is exempted from tax on the concept of Mutuality"?
It is held that investment of surplus fund with some of the member banks and other institutions in the form of Fixed Deposits and securities which in turn result in earning of huge surplus amounts by way of interest cannot be held to satisfy the mutuality concept. As held in the decision of the Karnataka High Court reported in (1998) 234 ITR 308 (CIT Vs. I.T.I. Employees Death and Superannuation Relief Fund) the principle of Mutuality could be confined in respect of the income earned by the club out of the contributions received by the club from its members but it will have no application in respect of the interest earned from the deposits of surplus funds in the banks by way of income.
Canara Bank Golden Jubilee Staff Welfare Fund v. Deputy Commissioner of Income-tax [2009] 308 ITR 202 (KAR.)
The Court held that the Tribunal was not right in stating that the principle of mutuality did not apply to income of the appellants derived from interest on investments and dividend on shares and is, therefore, non-taxable income and that the decision in I. T. I. Employees Death and Superannuation Relief Fund [1998] 234 ITR 308 (Karn) is not applicable to the facts and circumstances of this case as far as the two relevant assessment years are concerned. The judgment, however, makes it clear that the conclusion is based on the source of funds of the assessee during the two relevant assessment years."
The Karnatka High Court while delivering the "Canara Bank Golden Jubilee Staff Welfare Fund' judgment elaborately distinguished the judgment of . I.T.I. Employees delivered by the same court. The principal reason of two diametrically opposite judgments was `Source of Funds'. While in the case of I.T.I. Employees, the management contributed funds which were invested in bank deposits and therefore lost the benefit of mutuality, however the in the case of `Canara Bank', sources of funds were from members only in last two relevant assessment years and therefore were granted the benefit of `Principle of Mutuality'.


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UNCW proudly congratulates the graduates in the Class of 2015 – one of the largest in university history – for their success. Best wishes for the future. Go Seahawks!
NEW! Hurricane Season Begins June 1: Find out How to Best Prepare!
NEW! 2015 Staff Senate Nominations and Elections: Join Today!
Move-In 2015: Sign up to Volunteer
NEW! SWOOP Summer Hiatus: Message from OUR
NEW! UNCW's Lugo Named President-Elect of UNC Faculty Assembly
NEW! Library Building Structural Repairs Continue
NEW! Auxiliary Services May Summer Hours: UNCW Bookstore, Campus Dining, Parking & One Card
NEW! Registration Open for Summer Camps – New Offerings
NEW! Palaver, UNCW's Interdisciplinary Journal, Publishes Spring 2015 Issue
NEW! 2015 Second Quarter Economic Barometer Newsletter
NEW! Reservation Request Timeline for Campus Life Facilities
Edgerton's Raney to Make Stage Debut
NEW! New One Cards Coming this Summer for Faculty and Staff
Health and Applied Human Sciences Student, Faculty Honored by National Health Education Organization
Alumna Publishes Children's Book through the National Geographic Society
Film by Silva Honored at Annual Humboldt International Film Festival
UNCW gets OK for graduate degree in filmmaking Star News Additional coverage: WWAY
UNCW student has dream of 'green' gym Star News (featuring exercise science major Parker Grissom, Class of 2015)
Edgerton's novel "Raney" finds its way to stage at TheatreNOWStar News
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Cucalorus seeks to pair filmmakers, entrepreneurs for 10×10 challenge Star News
UNCW grad to tackle big research in tiny marine organisms Port City Daily
More media coverage here...
Youth Entrepreneurship Program (YEP) 2015: July 13-17
Move-In 2015
Involvement Carnival
Volunteer for Move-In 2015!
The UNCW Class of 2015 celebrated commencement May 8-9. For more images from the ceremonies and other events, see a collection of images from the Office of University Relations.
Photo by UNCW/Jeff Janowski
Student Affairs |
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NEAR DYSERVILLE - We now know the names of the two teenagers who were killed in a car accident last Friday.
The Iowa State Patrol says Brittany Clemen, 15, of Dyersville and Damian "DJ" Willenbring, 16, of Peosta died when they pulled out in front of a milk truck on Highway 20 near Dyersville.
The driver of the truck, Randy Bergfeld of Cascade was not hurt.
Cedar Rapids, Iowa News, Sports, and Weather


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Ode to Toe, a poem recalling Blind Dave's challenge of August 2011
Posted: April 14, 2014|
JUST over two and a half years ago, Blind Dave, the Black Country's very own living legend, completed a Top2Toe Challenge in support of Macmillan Cancer Support by running and cycling nearly 1000 miles from John O'Groats to Lands End over ten days.
It is a feat that will go down in the annals of history, and since that intrepid journey in August 2011, Dave has been busy as usual, raising money for charitable causes and keeping himself fit. It's been a while since we caught up with this 'fleet of foot' Black country mon, and on this occasion it gives followers of the legend the opportunity to step back and reminisce, courtesy of a poem by Gary Wells, one of Dave's principal supporters during the challenge, who made the road ahead safe and sound.
Only recently Dave told us, "At last my mate Gary, who has been threatening to put pen to paper ever since we crossed the finishing line, has finished his poem about Top2Toe. When I recall the journey the Top2Toe team took back then, it seems like a lifetime away, but trust me, memories of the aches, pains and exhaustion are never far away. Any road up, it's nice to recollect the struggle from a different perspective and I have to thank Gary for finally getting the job done."
Gary has called his poem "Ode to Toe" and begins as the route is being planned:
The stage is set, the route is planned, but who to choose to travel the land.
Teachers, policemen, electricians too, all on board to help the Doc through.
A breakfast farewell, final waves of goodbye, Team Blind Dave departs, and there's not a dry eye.
In search of the Top to seek out the Toe, what lies in between we just don't know.
Day 1 arrives, the team draws to the line, all thoughts with t he Toe as the Top gets left behind.
The first run complete, and a fast one to boot, time for cake and jam butties, before a change of suit.
Pedals turn miles as the rain shows its face, the team heads south at a faster pace.
Day 1 complete, only 9 to go, time for food, time for rest, time for physio.
Day 2 is here and it's déjà vue, back on foot with another 26 to do.
The pace is much more suited as the challenge unfolds, already there are memories, with stories to be told.
Day 3 gives no rest as Glasgow is next stop, a great run today, now to the bike we must swap.
All cyclists to the canal, there are paths to wind down, with no guide to follow, getting lost brings a sad frown.
When lead bike reappears there's a sigh of relief, now to finish those miles, now to start to believe.
The team grows stronger as each day passes by, we're into day 4 now as Team Blind Dave waves goodbye.
So its farewell to the Scots, hello England our home, there's a fresh buzz in the team as on home turf we roam.
Chains leaving cogs and brakes failing to stop, Shap summit awaits, we must reach the top.
With wind in our face, heads down for the climb, feeling on top of the world, feeling totally sublime.
Now as we all know what goes up must come down, one more day over, one more step to the crown.
Day 5 beckons as mid point closes in, it's back to the running, let the strain begin.
Now running tired but with a surprise in store, the 5th Marathon is over as Blind Dave sinks to the floor.
With wife and kids there, emotions are sky high, hugs and kisses all round, and tears in the eye.
But it's onwards and downwards, wheels turning again, it's back on the bike, no time for ache or pain.
Alarm clock sounds Day 6, the mornings soon come round, and it's off to the Midlands and Blind Dave's hometown.
A rapturous welcome, a hero to me and you, a taste of success, but the challenge is far from through.
Applause short lived as the team bids farewell, smiles fading slowly as the challenge begins to tell.
Day 7 is here, only four hours sleep, hardly time for breakfast before feet hit the street.
The entourage has grown as guest runners take part, each showing their support, each showing true heart.
We're winding up the miles as if life must depend, focusing on foot, seeing what lies round the next bend.
Back to the bike, time to burn up some miles, it's amazing to see how miles bring smiles.
Day 8 and 9 bring much of the same, cycling, running, with burdens of pain.
But with support now growing, people lining the street, we know we're getting close to accomplishing our feat.
The finish is in sight, hearing cheers like a riot, we stop to dismount as the crowd goes quiet.
Following Doc's orders we walk hand in hand, and crossing the line we have travelled the land.
Tears of joy, tears of pain, hugs and kisses all round, mission complete, game over, feet firmly on the ground.
Challenge now over, what lies next we never know, but one thing for sure, we've now conquered Top2Toe.


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I recently wrote an essay over at Medium about soccer and the World Cup. Soccer was a large part of my life growing up (it still is). But one of my biggest memories of soccer comes from the summer when Italy hosted the cup and my grandfather died. … [Read more]
Daily Creative Prompts on my tumblr
Starting Monday, December 16th, I plan to post daily writing and creative prompts. This about sharing things I've found to work for myself and others. It is also an autobiographical venture, in that it will allow me to explore creative triggers that … [Read more]
Time for a facelift
I'm about to make some serious changes to the way this site looks and functions. In part, I'm doing this to make the site a better tool for engaging with readers and form new creative opportunities. Also, I like shiny objects. So if you're … [Read more]
Memories Real and Imagined
Here is a short piece I posted at Medium. A beautiful new platform for reading and writing. "Memories Real and Imagined" … [Read more]
If You Give Vito A Reference
View as slideshowWe get older, and life gets strange. Just earlier I was watching a stream of Live guitarist, Chad Taylor, announcing a partnership between his company Think Loud and a new company he's invested in called United Fiber & Data, and … [Read more]
From the Brevity Blog
Check out my recent post from AWP at the Brevity Blog. Prettying Up the Baby: Publishing Creative Nonfiction in a Challenging Market. Ava Chin, Dawn Raffel, and Marion Winik Disclaimer: This panel did speak about getting … [Read more]
Discussing Smart(er)literature at Luna Park Review
Somewhere along the way, I made a conscious decision to not buy an iPhone, or an iPad, or until recently, an iPod touch (which actually belongs to my daughter). Aside from one small snag, I've been nothing but happy with my Android device. It plays … [Read more]


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"No Hats" means fewer bank robberiesBank robberies in Missouri continue to be lower since the "No Hats, No Hoods, No Sunglasses" bank robbery prevention program sponsored by banks and credit unions went into effect two years ago. Here are the numbers about bank/credit union robberies in Missouri since 2001:
* 2001= 123 robberies in Missouri* 2002 = 139* 2003 = 88 ("No Hats" program begins in May, 2003)* 2004 = 92* 2005 = 65* 2006 = 87
* 2001= 123 robberies in Missouri* 2002 = 139* 2003 = 88 ("No Hats" program begins in May, 2003)* 2004 = 92* 2005 = 65* 2006 = 87
"We're encouraged that the number of robberies continues to stay down since we began this program across the state," said Bill Ratliff, Executive Vice President of the Missouri Bankers Association. "This is a voluntary program, and only about half of the state's banks and credit unions currently participate. We want to increase those numbers, because we know that the greater the participation, the fewer the bank robberies we'll have."
Banks and credit unions display signs that request customers to remove their hats, hoods and sunglasses when entering the financial institutions' lobbies. This makes identification easier and has proven to deter potential robbbers. "If the robber can be identified, they're almost always caught," said Ratliff.
Ratliff said that bank customers have been very supportive of the program. "It's very non-intrusive. If a customer wears a hat or sunglasses in the bank, the employees simply watch that person more closely."
The program has been endorsed by the FBI, the Missouri Highway Patrol and local law enforcement agencies across the state.
Click here for more information about the No Hats program and click here for an order form for supplies.


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Re-envisioning General Education Upcoming Events
Define Learning Goals and Outcomes for General Education at PhilaU
The Re-envisioning General Education Committee, now part of the AOOC Curriculum Innovation Space, invites you to participate in one of the following working dinners to develop learning outcomes for general education at the University.
The working sessions will focus on the articulation of learning goals that define broadly what we want students to learn through our general education offerings and why. These goals will align with the proposed value proposition for general education (to be discussed in the faculty meeting on January 15) and will serve as a framework for general education and its assessment in the general education core program (College Studies), the majors, and the co-curriculum.
We welcome your input and participation and hope to have distributed representation from college studies, the colleges and their majors, and student life. We will be limiting the attendance for each dinner to 15 people in order to have a focused and productive conversation. Please RSVP to join us!
Tuesday, January 22, 2013 4-6pm
Paley Design Center
RSVP: http://eventactions.com/ea.aspx?ea=Rsvp&invite=g2f2pgd6c5yuv1e36y5y65mfw2j04dkrnz13mdn6vtvd2x2aea3f
Wednesday, January 23, 2013 4-6pm
Paley Design Center
RSVP: http://eventactions.com/ea.aspx?ea=Rsvp&invite=gb7z4pdh259e7cb0u73tfe6ebs39k98sb752pubxwufka7hh1h2s


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CRESTVIEW — While water didn't actually make it into her home, Ingrid Hoomes said everything around the house flooded — and some parts are still under water.
On Sunday, she visited FEMA's newly opened disaster recovery center to find out if she could get some help with repairs.
"I never ask for anything, but I'm 79 and I don't have any money," she said. "If someone came out to my house they'd say "Oh my gosh.' It's terrible."
On Saturday, a FEMA team arrived in the area to help victims of widespread flooding late last month. By that afternoon they had opened up shop at the Senior Activity Center near the ball fields off Stillwell Boulevard.
By Sunday afternoon, Hoomes was one of about 15 flood victims who had come to the center with questions.
"I think it's going well, we just want people who need us to come on in," said Jean Podruchny, the center's manager.
In addition to FEMA, the U.S. Small Business Administration, Florida's Emergency Response Team and the state Department of Children and Families' food assistance program are staffing the center to help fill any gaps or meet other needs.
The Bridgeway Center also has a counselor available for support and to teach people to identify signs of post-traumatic stress.
"This is a one-stop shop," Podruchny said. "They can get all the info they need without having to call all the different places."
Okaloosa, Walton and Santa Rosa counties sustained more than $34.4 million in damages during the historical flooding.
In order to help with recovery, a center also opened Saturday in Santa Rosa Beach at the Community Church, 3524 U.S Highway 98. Centers opened earlier this month in Milton and Gulf Breeze.
Donnie Josey also visited the Crestview center on Sunday.
His driveway washed away during the storm and a large tree caused major property damage.
He said got some help during his visit, but at the suggestion of a FEMA employee he planned to return today for more information.
"I think it's good they're here," he said. "I just hope it helps."
Contact Daily News Staff Writer Lauren Sage Reinlie at 850-315-4443 or email@example.com. Follow her on Twitter @LaurenRnwfdn.


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Book your room at ibis Styles Warrnambool Central Court
Get an overview of this hotel3.5-star motel with restaurant and bar/lounge
Situated in Warrnambool, this motel is within 1 mi (2 km) of Warrnambool Botanical Gardens, Flagstaff Hill Maritime Village, and Warrnambool Beach. Warrnambool Golf Club is 1.7 mi (2.7 km) away.
Property Features
A restaurant, a bar/lounge, and a seasonal outdoor pool are available at this smoke-free motel. Free WiFi in public areas and free self parking are also provided. Additionally, laundry facilities and a front-desk safe are onsite.
Room Amenities
Rooms offer free WiFi, hair dryers, and phones. Guests will also find desks and free toiletries.Information missing or incorrect? Tell us!
Hotel Amenities
Hotel Amenities
The motel offers a restaurant. A bar/lounge is on site where guests can unwind with a drink. High-speed wireless Internet access is complimentary. This Warrnambool motel also offers a seasonal outdoor pool, laundry facilities, and a safe deposit box at the front desk. Complimentary self parking is available on site.
Ibis Styles Warrnambool Central Court is a smoke-free property.
- Bar/lounge
- Breakfast available (surcharge)
- Front desk (limited hours)
- Free WiFi
- Wired (high-speed) Internet access - surcharge
- Laundry facilities
- Restaurant
- Safe-deposit box at front desk
- Free self parking
- Smoke-free property
- Outdoor seasonal pool
Available in all rooms: Free WiFi
Available in some public areas: Free WiFi , Wired (high-speed) Internet access - surcharge
Free self parking
Room Amenities
- Air conditioning
- Phone
- Free toiletries
- Hair dryer
- Desk
- Free WiFi
Where to Eat
Continental breakfasts are available for a surcharge between 8 AM and 9 AM.
Central Steakhouse - This steakhouse serves breakfast and dinner.
Hotel Policies
Minimum check-in age is 18
Check-in time ends at 8 PM
Check-in time starts at 2 PM
Special check-in instructions:
Check-out time is 10 AM
Children and extra beds
- Children are welcome.
You need to know
Extra-person charges may apply and vary depending on hotel policy.
Government-issued photo identification and a credit card or cash deposit are required at check-in for incidental charges.
Special requests are subject to availability upon check-in and may incur additional charges. Special requests cannot be guaranteed.
Only service dogs are allowed
- Fee for continental breakfast: AUD 15 per person (approximately)
We should mention
This property's policy is to refuse certain bookings for the purpose of group events or parties, including pre-wedding stag/bachelor and hen/bachelorette parties. Only registered guests are allowed in the guestrooms.
National Rating
This property does not have an official STAR Rating from Star Ratings Australia. For the benefit of our customers, we have provided a rating based on our rating system.


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Eleven monitors, bed sheets and medicines, at the cost of US$22,000, were donated to the Korle Bu Teaching Hospital (KBTH) Reconstructive Plastic Surgery and Burns Centre by the India community in Ghana, yesterday.
According to the India Deputy High Commissioner to Ghana, Mr. Agnesh Kumar, the community, during last year's donation, made a promise to provide monitors and other equipment in support of the centre.
He noted that the donation would go a long way to assist the health personnel to deliver quality treatment to patients.
The Director of the centre, Dr. Opoku Oware Ampomah, thanked the community for the support, and called other benevolent society organisations to come into the aid of the centre.
Dr. Opuku indicated that the centre need a facelift, since the hospital was about to construct an Intensive Care Unit, which would be one of it kind in West Africa.
The Director urged the media to place more emphasis on burns prevention methods, as it is done to malaria and other diseases. "Burns are a condition that doesn't attract attention. Meanwhile, it kills over 3,000 people over the world."
He stated that last year alone, the centre admitted about 784 cases, of which some could not pay for their treatment. "Burns treatment is very expensive, and those who suffer from burns are the poor and vulnerable in society."
He further urged for education on gas and other petrochemical substances, since it contributed to major burns cases.


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Nephrology Fellowship Program
Message from the Program Director
Welcome to the website for the Nephrology Fellowship Program at Winthrop University Hospital. We offer an exceptional training experience in nephrology in a setting characterized by a unique combination of close faculty mentoring, a strong commitment to education with an innovative learning program, and a large and diverse patient population with an extraordinary spectrum of clinical disorders related to nephrology and hypertension in the inpatient and outpatient settings. The program also has a large outpatient dialysis program and offers in-center hemodialysis, peritoneal dialysis and home hemodialysis. We also have an excellent Kidney Transplant rotation with Columbia University Medical Center providing fellows with outstanding training in kidney transplantation at one of the top centers in the country. In addition, our division has a unique program with Columbia in which pre-transplant evaluations are done at the divisional offices here at Winthrop, providing patients on Long Island a unique opportunity to get evaluated for transplant. Ongoing research in the division provides fellows the opportunity to participate in clinical, educational, medical informatics and laboratory research covering a wide spectrum of investigative areas. All of this is provided in a supportive environment with an energetic group of faculty who love to teach and facilitate the practice of life-long learning.
We hope you enjoy visiting our website and learning about our fellowship program and we look forward to having the opportunity to meet with you. Please feel free to contact us.Nobuyuki "Bill" Miyawaki, M.D.
Nephrology Fellowship Program Director
Winthrop University Hospital
Division of Nephrology and Hypertension
200 Old Country Rd, #135
Mineola, New York 11501
Tel: (516) 663-2171
Fax: (516) 663-4619
E-mail can be addressed to our Academic Coordinator Alexis Muir at: email@example.com.
Fellowship At-A-Glance
A two-year program with an option for a third year in basic or clinical research for suitable candidates. The first and second year rotations include: inpatient service, chronic outpatient dialysis, transplant service and research. Participation in the clinical and academic activities is expanded during the second year. During the third year research program, fellows work with investigators in the areas of renal physiology, renal cell biology, hypertension or clinical research.Rotations in Months
Teaching Sessions
Case Conference
Renal Grand Rounds
Journal Club
Renal Physiology Conference
Research Conference
Pathology Conference
Core Topics Conference
Nephrology Board Review
Peritoneal Dialysis Conference
Combined Conferences
Key Faculty
Nobuyuki "Bill" Miyawaki, MD
James Drakakis, DO
Louis Imbriano, M.D.
John K. Maesaka, MD
Naveed N. Masani, MD
Joseph Mattana, M.D.
Shayan Shirazian, MD
For further information, contact:Division of Nephrology and Hypertension
Winthrop University Hospital
200 Old Country Rd, #135
Mineola, New York 11501
Tel: (516) 663-2171
Fax: (516) 663-4619
E-mail can be addressed to the Academic Coordinator at: email@example.com
Contact Us / Sitemap / Directions / Career Opportunities / Financial Assistance / Policies
Winthrop-University Hospital
259 First Street | Mineola NY 11501 | 516-663-0333
This site provides information as a resource. It is not a substitute for professional medical advice.
Always consult a physician or healthcare provider for treatment and guidance toward good health.
Copyright © 2015 Winthrop-University Hospital. All rights reserved.
Web site by: Long Island Web Design


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The traveling artist
She has only been here since April, but already Judy Turner has immersed herself in the Valencia County art community.
An active member of the Belen Art League, Turner has ribbon-winning work in the league's fall show, and is teaching a class on "credit card" painting from 10 a.m. to 1 p.m., Thursday, Nov. 29.
Participants will be using credit cards to actually apply paint to a piece of art, Turner said.
Always an artist, Turner has worked in oil paints, pencil, pastels, water colors, even ink sketching on glass and wire sculpture.
Her wire sculptures are a bit different than most, usually taking the shape of large turtles and then covered in succulents to make living garden art.
"I'm doing a bunch this spring for a local nursery," Turner said. "I'm really excited."
As a child, Turner started in oils, taking a classes when she was 13 from Dutch-born artist Tony van Hasselt. One of the first workshop pioneers, van Hasselt is a signature member of the American Watercolor Society.
"He really made an impression on me. He showed me how to use a pallet knife," she said. "That showed me there was so much to painting than just painting."
Her creativity isn't confined to painting. Turner plays the violin and viola, an instrument held and played like a violin, but larger and lower in tone.
Her musical talents allowed the northern California native to travel with the Bay Area Honor Orchestra.
But the color of art drew her back in, and she enrolled in college, where she began studying commercial art.
When she began, the commercial art world was making the transition to computer-aided drawing.
"You were still able to be an artist, but with the computer, it didn't seem as creative to me," Turner said.
Married with children, Turner's husband's job as an engineer took the family to various places around the country.
When he was transferred to a site on the Arizona/New Mexico border, 23 miles from Gallup, Turner decided to continue with her education.
Luckily, there was a University of New Mexico branch in town, so she began taking classes again.
Then his job took them to Albuquerque, and by then she had enough credits to get a degree. In 1991, Turner received a bachelor's degree in human services. Degree in hand, she entered the field.
"Again, I was a bit disillusioned," she said. "There was a lot of bureaucracy. Your hands were tied with so much red tape."
Turner found a creative outlet by taking a position with the Girl Scouts of America Chaparral Council.
"I could be so creative with that job. I helped develop programs for the kids, which was great," she said.
One time, to bring the experience of the beach to landlocked New Mexico, Turner brought in literally tons of sand, and made starfish by gluing sand to one side of a cardboard star and Cheerios to the other.
From there, her husband's job took them to Seattle, where he worked for The Boeing Company.
Turner worked as a human resources manager for a large company, but was "always seeking more."
Boeing went through layoffs, and the couple ended up back in the Bay Area, where her husband took a job teaching, eventually becoming a school administrator.
Then, in 2000, with her children grown, Turner decided to start a business of her own. She began painting murals, and 12 years later, hasn't looked back.
"I've done some big, commercial contracts, but mostly private homes," she said.
From Winnie the Pooh in nurseries to giving entry ways a bit of pop with some old-world stone charm, Turner has created everything from windows into another world to subtle highlights and details.
She works to keep her prices low — $45 an hour — because "I can do a lot in three hours. And the good thing, it's just paint. If you don't like it in a couple of years, just paint over it."
From Portland, Wash., to Atlanta, Turner says this is work and art she can do anywhere she goes, a "job I can pick up and take with me."
Turner said started making art on found objects when she found 230 windows from the Sand Point Naval Base in a patch of blackberry brambles when her husband lived in California the last go around.
"They had all these layers of paint, green and gray, and I just fell in love with them," she said. "I did four shows a year out there, and I sold them all."
While she still does murals, Turner has started working on smaller, portable pieces that can be put in a show easier than a wall.
"It's a challenge now to paint on smaller surfaces," she said. "That's why I like the rocks — they are a confined space."
Of her upcoming class at the Belen Art League, Taylor says she is looking forward to giving back to the community.
"I've been lucky to have traveled all over the (United States)," she said. "I like to do classes, for kids and adults, and give back."
The project begins with the artists drawing a series of lines on paper with a wax crayon, followed by a watercolor wash over the tree skeletons they've created. They then dip the edge of the card into paint and "flick" it along the wax lines to create bark.
"I like things like the credit card painting," Turner said. "It's not a traditional brush, and I've never been interested in being an 'artist. It's something anyone can do and you should see some of the pieces — they are wonderful. I really loved working with and meeting different people."
-- Email the author at firstname.lastname@example.com.


text: Mobile T-Mobile will soon offer a rad new Windows Phone 8 handset Image Credit: T-Mobile October 8, 2012 2:31 PM Sean Ludwig 0 If you're not reaching, engaging, and monetizing customers on mobile, you're likely losing them to someone else. Register now for the 8th annual MobileBeat, July 13-14, where the best and brightest will be exploring the latest strategies and tactics in the mobile space. Phones running Microsoft's Windows Phone 8 platform will be here soon, and Nokia will be on the front line with its just-announced Lumia 810 for T-Mobile. The Lumia 810 looks a lot like the previously announced AT&T Lumia 820. We were initially perplexed that the 820 was an "AT&T exclusive," but it turns out Nokia changed the number and decided to make sure T-Mobile customers could get in on Windows Phone 8 with 810. For specs, the Lumia 810 offers a 4.3-inch OLED display, 8-megapixel back camera, 1.2-megapixel front-facing camera with Skype calling built-in, and more. "The Nokia Lumia 810 gives customers speedy, 4G access to T-Mobile's nationwide network, and the content and features they want, whenever they need it," T-Mobile VP Andrew Morrison said in a canned statement. "From navigation tools to an enhanced camera, the Lumia 810 provides a great value and a high-quality experience." T-Mobile expects the device to be available in "the coming weeks." That timing pairs well with the invite we received for Windows Phone 8's Oct. 29 launch event. VB's research team is studying mobile user acquisition... Chime in here, and we'll share the results.


text: Madonna: Goodbye Jesus, Hello New Kid Dodai Stewart and 35 othersEditDelete Invite manuallyPromoteXDismissXUndismissBlock for jezebelHide Madonna and Jesus have broken up, if you believe that she Twitters, which this paper does. Meanwhile, she's allegedly on her way to Malawi to adopt another kid. [Daily Mail] » 3/27/09 9:00am 3/27/09 9:00am


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Sushi made with tuna and spicy sauce.
In Japanese cuisine, sushi is vinegar rice, usually topped with other ingredients, including fish dishes. Sliced raw fish alone is called sashimi, as distinct from sushi. Combined with hand-formed clumps of rice it is called nigirizushi ; sushi items … see full wiki
Sushi made with tuna and spicy sauce.
Sea Urchin


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Announcements from Oleta Partners
Oleta Partners LLC / Biscayne Landing Online
Visit www.biscaynelanding.com for news and information about the project, jobs, training, community activities and environmental stewardship.
Town Hall Meeting on Biscayne Landing property Thursday, October 9, 2014Biscayne Landing Sales Center - 15045 Biscayne Boulevard North Miami, FL 33181
The City of North Miami and Oleta Partners, LLC will host a Town Hall Meeting to discuss the Biscayne Landing property. The purpose of this meeting is to discuss recently acquired property appraisals and the possible sale of a portion of the property. Open to the public pursuant to Florida Statutes, section 286.011. Interested members of the public are invited to attend. Click here to view the agenda.
Appraisals for the Biscayne Landing's 50 acre property sale.
Lewis Appraisals Biscayne Landing Leased Fee 10-5-14
Integra Realty Resources - Appraisal of Biscayne Landing - Oct 5, 2014
Gallaher Draft - Biscayne Landing 50.6 Acres


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Memphis, TN -- The controversial shooting death of 15-year-old Justin Thompson by a Memphis Police officer last September could soon get a new look.
State Representative Karen Camper (D-Memphis) says there is talk in Nashville of demanding the Tennessee Bureau of Investigation hand over its case file related to the shooting death of Justin Thompson.
Thompson was shot and killed by Terrance Shaw, who was off-duty at the time. Shaw said Thompson was trying to rob him.
Ever since Thompson's death, his mom Shirley Thompson has demanded answers. Neighbors say Thompson and several family members brought teddy bears and new flowers to the site where Thompson was shot.
She told us in April she still struggles with his death.
"I miss his cooking, I miss him just being around," she said.
After Thompson's death, the Tennessee Bureau of Investigation looked into the case, ultimately handing over their investigation to Shelby County District Attorney Amy Weirich. Weirich declined to prosecute Shaw, citing a lack of evidence.
Camper says a criminal justice subcommittee could demand the TBI hand over its case file.
"The legislature can request certain information from them," said Representative Jonnie Turner (D-Memphis).
Turner says she's heard talk in Nashville of looking into Thompson's death. She says she supports transparency in most cases.
"I believe because the more the public knows, the more they trust those who are giving the information," Turner said. "I also recognize there are some instances where it would reveal greater harm to reveal information."
Camper says don't expect a quick decision on this. She says lawmakers would have to pass a resolution first, and the earliest lawmakers would consider that is January.
Copyright 2013 localmemphis.com Nexstar Broadcasting, All rights reserved. This material may not be published, broadcast, rewritten, or redistributed.


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DIANA, Princess of Wales, could make legal history from beyond the grave. The executors of her will are attempting to trademark a virtual reality model of her face to prevent Diana's image being used on unauthorised goods. But critics say the move could set a far-reaching legal precedent that would let celebrities stop anyone using pictures of them.
Instead of relying on a few photos of the late princess for a trademark, Diana's estate has filed 52 photographs, in a wide variety of poses. When digitised and fed into a computer graphics system, the photographs can be used to create a virtual reality model of her face.
The Diana Memorial Fund originally filed British trademark application 2149520, to secure rights to this virtual image, but later the fund transferred the application to the executors of her will: Diana's mother Frances Shand Kydd, her sister Sarah McCorquodale and Richard Chartres, the ...
To continue reading this article, subscribe to receive access to all of newscientist.com, including 20 years of archive content.


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2013 F800GS forks and rims
View Single Post
Gnarly Adventurer
Joined: May 2012
Location: Zephyr Cove, NV
Oddometer: 368
New fork, why do I say this? This was a recollection from about two weeks back, but I'll try to explain what I do remember.
This came in from my dealer when the bike was in for her first service (9/15). He noticed a leak and proceeded to tear down the fork.
At that point he noticed that the fork seal was a different size, and
I want to say
43mm. He went looking in the US for a replacement seal and there weren't any in the CONUS. He checked the parts diagram and saw that the Germany site wasn't up to date with the new 2013 model and that there were only 10 (5 sets) of those seals in DE anyhow (so he requested an overnight of a set of seals). In addition, because of the different size of the seals he said BMW hadn't released an official tool to do the job.
They cleaned it up and put it back as best they could. Told me to keep an eye on it and if it happens, be prepared to take it in again.
In conclusion..
1. No fork seals available in the US
2. No updated tool to manage/replace/repair the seals
3. Only 10 available in Germany
4. Having to overnight replacement seals
This leads me to believe it's a different fork. If it were the same fork and seal, they'd be able to swap it out with the parts they had/have on hand.
PatrickM screwed with this post 09-27-2012 at
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Lwemiyga County Member of Parliament in Ssembabule district has said he believes one day he will become the President of Uganda.
Ssekikubo made the disclosure during the NRM day cerebrations for Ssembabule district held at Lwemiyaga play ground on Thursday.
Ssekikubo who was cheered by his supporters, said he is internationally recognized adding that even the US President knows him.
"The people of Lwemiyaga are blessed to be known and in many advanced countries, even the US President Obama knows about me and Lwemiyaga," he said.
Ssekikubo earlier appreciated the people of Lwemiyaga for supporting President Museveni. He said the people of Lwemiyaga made sacrifices for the NRM and President Museveni that they cherish his achievement.
"It was not easy for the people of Lwemiyaga being near the Kabamba military barracks in the past regimes, we lost our people and made sacrifices for the NRM,it is justified for the district to have NRM anniversary cerebrations here," he said.
He said that there are some politicians who want to cause a rift between him and President Museveni.
"Amos Kaguta the father of President Museveni and my Dad, Sam Mwagala were close friends and shared a lot even in the bad times, Museveni would come home for treatment when he was being chased," he said
Ssekikubo said he was attacked by his critics in the recent NRM party retreat at Kyankwanzi.
"Imagine they were accusing President Museveni of handling me with kid gloves when they file reports about me, issues of President Museveni sponsoring my education and so many others were raised," he said.
Ssekikubo said he will not stop speaking out about things that are going wrong in the nation.
He said no one can chase him from the NRM party and the Parliament.
However he added that he is beginning to get fed up of being pushed to the wall every time he comes out to speak the truth.
"Am tired of being tasked to explain about the things I do for the good of the nation, I will quit the NRM party with my truth and those who believe in me if that is what they want," he said.
He said already his critics had started plotting to oust him from the Lwemiyaga seat. He said it's not easy to defeat a pro-people leader like him.


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在新学校,我的班主任老师,她那甜甜的笑脸,柔柔的声音,特别是那双明亮的眼睛,永远带着深深的笑意,掠过每一张面孔,当她看到我的时候,她总会说,"请你来回答这个问题吧"、"喔,你回答的真好"。我好高兴,心里甜甜的。是新学校的高老师,正是您一次次的肯定和鼓励,使我战胜了自卑,带我走出了封闭的门,回到了充满阳光的新世界。高老师,真心地谢谢您。期未的时候,我还拿到了两张奖状,这是表现好的学生才能得到的呀!这在以前是想也不敢想的事,当我从高老师手里接过奖状时,看见高老师和蔼地对我微笑,我眼里已布满了激动的泪花。来自作文范文网 www.ZuoWeno.CN
【作文范文网1 - 翻译仅供参考 2www.ZuoWeno.Cn】
When I was young the character is very introverted, very shy, in a middle of the lovely and lively children, I seemed a bit eccentric and low self-esteem.
Remember the five-year-old that year, my kindergarten class, there is a kindergarten teacher at toys to us. I see a pretty good, there are a pair of big eyes big doll will say, but the teacher points to me is an old linting dog toys, dog toys looked like delicate and charming, I am sad but did not dare to cry loudly, the tears fell止不住puppy, who at this time, their teachers and other children are playing a positive energy, good happy laugh, have totally ignored my feelings, how could she know that a lonely girl, a teacher can aspire to the favorite toy of her little girl is sad and crying in the corner, as long as the teacher can go to laugh, touch her head, then this little girl will feel great comfort, but she did not come.
Since then, I knew what is called low self-esteem, then, I do not expect the teacher's love, I know that as the sun can not shine every corner of the rain will not love every piece of heart & P spending.
On the primary class, the teacher always called her favorite students, the teacher called the children were happy to stand in, with a loud clear voice to answer the question, and this time, I always bow to playing with clothes Kok, low self-esteem could not lift my head. Occasionally, one teacher asked me to answer questions, but I was not prepared at that time, stood up to sing with the mosquito-like voice answered questions, then I sat down behind, then on, whenever her eyes over every corner of the classroom, into my body, my heart always pounded呯呯, how I hope the teacher can give me a chance, but the teacher always皱皱opened brow fell head told me no.
In this way I will never hide in a corner and becoming more and more low self-esteem, and even I began to hate school.
Until one day, my parents helped me to a school, from my heart the sun began to rise up, no longer a feeling of loneliness and low self-esteem.
In the new school, my class teacher, her sweet smile,柔柔voice, especially her bright eyes, always with a deep smile, over each face, when she saw me , she will always say, "Please answer this question to you," "Oh, you good answer." I am glad, sweet heart. Is a new high school teachers, is an affirmation of your time and encouragement to overcome the inferiority complex I, to take me out of the closed door, back to the New World is full of sunshine. High teacher, I would like to thank you sincerely. Period did not, I also received two awards, this is a good performance of students it can be! In the past, things would not dare, when I took over from a high commendation at the hands of teachers, high teacher graciously saw me smile, my eyes have filled with tears of emotion.
I will always remember that the lonely and I feel inferior, not to be forgotten in this new school after the change, but also can not forget the high-beloved teacher to my love. From now on I'm quietly has made a wish to be a grown up as high as the good teachers teachers to help every child, to love each scattered young heart.
母爱 感恩 诚信 责任 成长 青春 理想 挫折 自信 坚强 爱国 生命 努力 奋斗 幸福 学习 童年 春天 夏天 秋天 冬天
宽容 成功 失败 环保 祖国 和谐 学校 时间 文明 团结 温暖 梦想 难忘 母校 微笑 春游 秋游 希望 坚持 放弃 心愿 后悔 想象 回忆


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The traffic on the Abuja-Keffi Express road has been a source of nightmare to many, no thanks to traders and transporters who have turn the highway to their business premises. The Nasarawa state government though is tired of this, and the bulldozers are roaring now.
Early this week, the Nasarawa State Urban Development Board commenced the removal of illegal structures along the ever-busy Mararaba-Keffi expressway. Since the exercise started, petty traders dislodged by it have been counting their losses.
Although the board claimed that it gave a long notice to the affected traders to relocate before the exercise, the traders disputed this claim, saying the state government did not inform them early enough before moving in to pull down their shops.
Chairman, Unique Traders Association, Mararaba, Ikechukwu Agbo told LEADERSHIP WEEKEND that they were surprised last Monday to see bulldozers demolishing structures along the expressway.
"Actually the Nasarawa Urban Development Board (NUDB) told us that it doesn't want any illegal structure along the Mararaba expressway. But we thought that the illegal structures were the shacks by the roadsides used by hawkers and petty traders, because the reason for this exercise is the government's quest to reduce hold ups on the road.
But we are shocked that instead of chasing those selling on the main road, they are busy removing shops belonging to our members, even when these structures they are removing do not cause the traffic."
Agbo stated that the traders were "confused over the exercise, since they don't know the next line of action to take, because there are no alternative shops for them to move into."
He continued: "They claim that there is an international market somewhere for us, but nothing is happening at that market, since they have not completed it. It is under lock and key and they said it would be opened in July this year."
However, Agbo disclosed that their next plan was to meet the authorities to discuss the development.
A trader who sells clothes along the expressway and who simply gave his name as Ben said: "My brother, I am confused about what is happening here. This is because there is no other place for me to relocate to as shop. Apart from the fact that we were not served adequate notice concerning this exercise, there is even no other nearby market that one can move into to sell these materials."
Another trader, Femi Adeyemi, who sells car batteries but had his shop removed along the highway noted: "They are just removing people's shops without any plan to use the available space for anything. They have forgotten that it is not this extension of shops that caused the hold up on this road. It is the hawkers who come out every evening to sell their wares that create the holdup on this road."
Adeyemi stated that the affected traders were devastated by the exercise since many of them don't have any other alternatives shops to move into. He added: "There is another market here called Kapital Market where they want us to move into, but the rent for the shops in that market is too high for most of the traders being displaced here. So it is a very difficult situation for most of us here."
Another alternative open to the displaced traders is the Karu International Market, Karu, which is a few kilometre from Mararaba.
However, a visit to this market revealed that it is still under construction.
Also, Emeka Ugwu who sells foodstuff along the road does not understand the relationship between the shops being removed and the traffic hold ups along the expressway. He said: "It is not clear to me the reason given by the government for the demolition exercise. We all know that it is not the shops being removed that are causing the traffic jams along the road."
Ugwu alleged that the demolition team was selective in the course of the exercise, claiming that "some of shops along the same line were not removed."
Manager, Peace Park, Mararaba, John Asogwa, alleged that his firm did not receive any notice before the commencement of the demolition exercise.
His words: "We just suddenly saw bulldozers and armed policemen demolishing some structures along the highway. So as law-abiding citizens of this country, we have to obey them since they are government officials, and we cannot fight the authorities."
But Zonal Manager, Nasarawa State Urban Development Board(NUDB), Sunday Auta, who is in charge of the demolition, explained that the mission of the exercise is to carry out the removal of all illegal structures withing the boundary between the Federal Capital Territory (FCT) at Nyanya to a place called Ba'a Laifi in Nasarawa state.
According to Auta, "all illegal structures erected 30 metres from the centre of the road would be removed in the course of the exercise. People are not supposed to build within this range, since the place is meant for parking of cars and also for such facilities like power or telecommunication lines.
We are trying to decongest the road.Our own is to clear the road so that we have free flow of traffic on the road. We want to stop people from selling on the roadside, because of the risk that comes with that like vehicles running into people trading by the road side."
The zonal manager claimed that adequate notices were given to the affected traders before the exercise was launched.
He stressed: "In fact, we went to the extent of using the public address system to announce it to them. We even went to radio stations and took to the print medium to announce it to them. So they cannot claim that they were not informed."
On the possibility that the removed structures might resurface soon, Auta explained that the board would set up a surveillance team to monitor the cleared space and ensure "that people do not come back to where these structures have been removed.
He added: "The board is also going to have a mobile court to arrest and prosecute anybody that comes back to erect structures in the cleared space."
He urged the displaced traders to get permanent shops at the nearby Kapital Market, saying: "In this market there are many empty shops, but the traders are not willing to go there because they want to stay by the road side to sell their wares. They prefer to stay on the road side because they don't pay anything for the space they are occupying. They want to stay along the highway to sell but it is not everybody that can have a shop along the highway."


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Light, stretchy, and tough as nails.
Designed for the rigors of cross-country and trail riders, the Yeti Cycles Teller Shorts are made of an ultra-light, super-stretchy polyester fabric with pre-articulated panels for freedom of movement. Its seamless, gusseted crotch keeps you pedaling comfortably without premature wear or ripping. Inseam vent rivets promote airflow for a cool, comfortable feel when the mercury skyrockets throughout your ride. Additionally, you'll find Yeti's handy Shok-N-Lok waist adjustment for a custom fit, as well as a variety of pockets for stashing away essentials on the trail. Plus, these fit comfortably over most padded liner shorts for extra protection against chafing and irritation.
- Stretch polyester with pre-articulated panels
- Seamless, gusseted crotch
- Inseam vent rivets
- Shok-N-Lok waist adjustment
- Hand, key pockets
Tech Specs
Size chart
Yeti Cycles
- How to Measure:
- For best results, take measurements over your underwear.
- Chest:
- Measure around the widest part of your chest.
- Waist:
- Measure around your natural waistline, keeping the tape a bit loose.
Reviews & Community
What do you think of the
Yeti Cycles Teller Shorts
? Share a...
Derek M.
Low-key appearance, solid quality
- Familiarity: I've used it once or twice and have initial impressions
- Fit: True to size
Fit felt true to size for me. I'm muscular in build and these shorts felt just right, not too tight or too loose in the thighs. Comfortable and low-key in appearance, quality construction, thin material feels good on hot rides. I appreciate that they don't come with a liner as I like to use the Gore bike boxers. Elastic waist cords with a clever cord-lock mechanism allows you to adjust sizing. Contrary to what a previous reviewer wrote, the fabric DOES have a wee bit of stretch to it. Me: Southern California all-mountain rider
taylor t
Good shorts but sizing can be way off
- Familiarity: I've put it through the wringer
- Fit: Runs small
I have the older version of this short and it fit me perfectly in size medium. Just ordered another pair and it was a bit too tight. Not sure if they changed the sizing or if the pair I got was just defective but it measures 15.5 inches laid flat when its marked to fit size 32, my older pair measures just over 16 inches.
These shorts have no stretch whatsoever so they will be very uncomfortable if they are too tight. Also its kind of stupid that they removed the belt loops in the newer version given that they have no stretch and you will probably have to size up to get them to fit.
Currently the product images shown here are of the old version of these shorts which had 2 back pockets and belt loops, the new version has only one back pocket and no belt loops.
If they fit you right, these are great shorts for riding in hot weather, the breathe better than most other MTB shorts I've used and are still relatively durable given how lightweight they are.
powder addict
More sweet shorts!
- Familiarity: I've used it several times
- Fit: Runs small
I have these as well as the Freeland. I usually wear a 34 in jeans but needed the XL/36 in both the Teller and the Freeland. These are a much better short for hot weather riding. The fabric is very light, the lines are clean, YKK zips, good snap buttons, no useless pockets, and no shoddy liner that you will want to replace anyway. I don't miss the cargo pockets of the Freeland and I feel that putting zippers on the hand pockets was a better design choice. I like that Yeti is generally shying away from velcro (the back pocket on these is an exception and could use a zipper). I'm not a fan of the waist adjustment cords since they create a lot of bunched up fabric. I would like to see the waistband of the Freeland put on the Teller. Also, more colors, please!
- Familiarity: I've put it through the wringer
- Fit: True to size
Wear a 34 in street shorts, 36 in these. Long fit, super comfortable. Pretty basic design
Love these
- Familiarity: I've put it through the wringer
- Fit: True to size
This is my second review of these. I've had 6 pairs & completely worn out 3 of them - they are awesome! I'm a 34 waist & the large fits perfectly (i tired med & was too small). The shorts are lightweight & likely wouldn't stand up to a ton of abuse but if you keep the wheels down you can't go wrong.
The older versions had two back pockets - now only one. I'd prefer two but can live with it. Have heard people knock them for being too light - I think that is a strength.
Excellent short
- Familiarity: I've used it once or twice and have initial impressions
- Fit: True to size
I ordered a L and XL. L ended up fitting best. I wear a 34 jean size, but actual measurement if waist is 36. Waist of these shorts does fit snug, so if you are any bigger you'll need to size up. But, would rather have them a little tight than a little loose. Material is smooth and stretchy. Feels almost like a very thin soft shell, but is still breathable. Fit on legs is not too baggy, which I like.
Very nice, shoulda bought sooner!
- Familiarity: I've used it several times
- Fit: True to size
These feel awesome to ride in. I wear a 33-34 in most everything and the 34 are just right. They do have a bit of a tubular cut, but are still great to ride in.
I'm also an avid golfer, so I'm used to lighter and cool material. These move with you as you ride, I love that.
Mark M.
Love 'em!
- Familiarity: I've used it several times
Great shorts! I just wish CC carried more colors. I'm a 34 waist and the Large fit perfectly. I like the zippered front pockets, and the rear has a velcro seal... helps keep your 20's where they need to be. They look stylish and function great as every day shorts. Very comfortable. Looking to pick up some more.
Great Short!
- Familiarity: I've put it through the wringer
- Fit: Runs small
Have used on and off the dirt, great short and has become my "go-to". I got the XXL, and it is just there for my 38-40 waist. I wish it was a tad bigger in the waist, but it makes me want some more miles to fit in them a little better;-)
Dear Yeti...
- Familiarity: I've put it through the wringer
- Fit: Runs small
Dear Yeti, Why in the world did you take the belt loops of these amazingly cool shorts. WHY???? These shorts can be used in any application including work shorts and now I have no belt. Still going to keep them but belt loops are a good thing not a bad thing even for mountain bike shorts. I own 4 pair and won't wear any else. Tuff as nails and super comfy.
I am a solid 34 and 36 fits perfect.
Mountain Mike
Tougher than skin
Literally thousands of miles and several spills later, these shorts refuse to quit.
Lexi Dowdall
Mountain Mike
Not your average short
- Familiarity: I've put it through the wringer
- Fit: Runs large
Do you feel like you wear your shorts out too quickly? Do your current shorts not lay right when you're peddling? Are you current shorts too hot and muggy? Then these shorts are for you!
They lay perfectly while peddling and don't bunch up like other pairs I've owned. They are incredibly light but tough! I've taken some spills on them, and shockingly my skin underneath has torn before the shorts.
I started with one pair...now own 4...
I'm a solid 32 waste and the 34 fit perfectly
Aaron Bender
Lightweight and tough
- Familiarity: I've used it several times
These are just about the perfect mountain biking short. The fabric is very lightweight and breathable yet feels tough enough to stand up well to a crash.
They also fit very well and never get hung up on the saddle when getting off the back for a steep descent.
The pockets are large and positioned so whatever you keep in them won't interfere with pedaling. At first I was surprised by the lack of cargo pockets but the shorts are better off without them.
The shorts are also subtle enough to be worn off the bike. I have worn them a couple of times at work and for general casual use.
I have a 30" waist and the M/32 fits perfectly.
Super comfortable
- Familiarity: I've used it several times
- Fit: Runs large
These shorts are awesome, and I find myself wearing them when I'm no where near my bike. I second the fact that you might want to get a size up from your usual.
Favorite shorts
- Familiarity: I've put it through the wringer
I have multiple pairs of riding shorts, and these are my go to shorts. I have had them for a while now and they work great. They have ample storage, cool in the heat, fit great. I would say the waist fits a little small.
Very nice!
- Familiarity: I've put it through the wringer
These shorts are great! Very light but very sturdy while being extremely comfortable. The fit was a little tight but not enough to return. Would highly recommend!
Richard Eyre
Love these shorts.
- Familiarity: I've put it through the wringer
- Fit: True to size
I ended up buying 3 pair of these since I loved them so much. I wear them for Biking/Hiking/Working/Life.
The fabric is super light and remains pretty cool while riding. I've done several 5+ hours trail rides in them and I have to say I they are more comfortable than tights or bibs. For kicking around town they are the most comfortable short I have ever owned.
I'm 5'10 170 - 33-34" waist and the large fits perfect. These shorts are *not* lined.
Richard Eyre
Just noticed this in the description: "Pockets: 2 hand, 1 key"
They actually have 2 Hand and 2 Back Pockets.
Great MTB shorts
- Familiarity: I've put it through the wringer
- Fit: True to size
These are the nicest mountain bike shorts I own. The construction is very solid, with lots of small nice touches like the drawstring pulls, Colorado flag on the belt loop, and of course the Yeti on the buttons. Length is just below the knee and the legs are nice and trim to keep them from catching the bike seat.
L Hall
Great Shorts
These shorts are great. I good cross between short shorts and knickers. Perfect length, really well made, super comfortable and they look great. These are my go to shorts when I ride. Haven't worn anything else since I got them.