text:
Play Fair will bring together dozens of the biggest toy and family entertainment brands for a weekend for parents, kids, and anyone who's a kid a heart!
Last year, Play Fair featured…
- Live appearances from the casts of Nickelodeon's Game Shakers and Make It Pop
- SpongeBob SquarePants
- The Teenage Mutant Ninja Turtles
- PAW Patrol
- Power Rangers Dino Super Charge
- Adventure Time's Finn and Jake
- Peppa Pig
- PJ Masks
- Author Jon Scieszka
- LEGO Master Builder Erik Varszegi
- Star Wars Lightsaber Training
- A martial arts demo with Miraculous Ladybug and Cat Noir
- Live performances from the Story Pirates!
- A Shopkins Fashion show!
Comic Creators:
Abby Denson
Art Baltazar
Dave Roman
Franco Aureliani
Matt Loux
and Misako Rocks!
Art Baltazar
Dave Roman
Franco Aureliani
Matt Loux
and Misako Rocks!
YouTubers and bloggers:
DaDa Rocks
The Mommy and Gracie Show
Pixel Dan
and Spidey from DisneyCarToys!
DaDa Rocks
The Mommy and Gracie Show
Pixel Dan
and Spidey from DisneyCarToys!
Screenings of:
Marvel's Ultimate Spider-Man: Web-Warriors
Marvel's Guardians of the Galaxy
We Bare Bears
and Teen Titans Go!
Marvel's Guardians of the Galaxy
We Bare Bears
and Teen Titans Go!
What's Coming Up At Play Fair 2017?
Play Fair's 2017 map and schedule will be revealed closer to the event, but highlights include…
- Interactive Exhibits – Enter the worlds of your favorite toys and games with hands-on exhibits fostering team-work, discovery, and play!
- Photo Ops – Take pictures with your favorite characters! You'll be able to snap selfies with larger-than-life heroes and sinister villains!
- Demo Areas – Test out toys and games and compete in competitions against your family, friends, and other attendees!
- Museum Quality Displays – Glimpse vintage toys, rare variants, and mock-ups of upcoming toys to learn about the past, present, and future of some of America's favorite toys and games!
- Toy Unboxing – Be the first to see some of the biggest toys of the holidays!
- Celebrity Guests – Meet Mommy Tubers, Toy Bloggers, Toy Designers, and more!
- Show Exclusives – Score limited edition toys only available at Play Fair! You'll want to set aside some space in your toy chest or shelf for exclusives you won't find anywhere else!
- And a Race Around NYC – Take your Play Fair badge to dozens of shops, museums, restaurants, and landmarks to get discounts, goodies, and freebies all weekend long!


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SLIDESHOW: Pre-Bore dedication event for 'Bertha' digging the SR 99 tunnel sets the tunnel in motion
Bertha, the world's largest tunnel boring machine, will be set in motion by the end of July on a 14-month voyage through the earth of downtown Seattle's waterfront, creating a 57-foot diameter tunnel for an underground SR 99 that will replace the aging Alaskan Way Viaduct.
A public pre-bore dedication ceremony for the engineering marvel set the project in motion officially with speeches by Gov. Jay Inslee, transportation, city and port officials on Saturday July 20.
The atmosphere was festive as members of the public were allowed to peer down from catwalks over the 80 foot deep launch pit that Bertha occupies. Some 14 months from now the primary tunneling is expected to be complete as Bertha travels two miles underground and a series of conveyor belts churn the dirt out and onto a barge. The $80 million machine is expected to move 36 feet a day.
Governor Inslee estimated the project has and will create 3900 jobs, adding "When I look down into this pit I see innovation, determination, I see teamwork, I see the symbol of a community that worked together to move us forward.
"Of 171 contracts, 135 or so are Washington State businesses putting people back to work," he added, noting the project means something for the entire state, not just Seattle. "The 14,500 segments that line this tunnel are made in Pierce County. If you are an apple grower and want to get your apples to the port, if you make carbon fiber and you want to get your products to the port from Moses Lake, if you want to move wheat across the Cascades having a transportation system in this port is important to you."
The SR 99 Tunnel has an expected completion date of late 2015, and shortly therafter the remaining portion of the existing Viaduct will be torn down and construction of a new Seattle waterfront will begin.
"Personally, I'm thrilled by this project as well because I look forward when one of the most beautiful waterfronts in the world is freed from the shadow of this viaduct, and I look forward to the day when we can enjoy our Ivar's … clam chowder in the peace and quiet of the sunshine rather than the shadow of the viaduct," Inslee said.
He also thanked and was joined by former Governor Christine Gregoire in releasing three oversized champagne bottles suspended over Bertha to christen the machine, just as they do with ships before their maiden voyage.
Washington State Secretary of Transportation Lynn Peterson, charged with guiding the tunnel project, said, "When I was in seventh grade, 12 years old, I made the decision to go into civil engineering and I made that decision because I wanted to build communities. Bertha is a great big massive tool in putting the Seattle citizens back in touch with their waterfront, so that you can understand the working ways of the port, the working ways of the salmon, and how everything interacts."
"Best of luck to Bertha, drill well, drill at the right pace, and we'll see you in 14 months," Seattle City Council President Sally Clark said before the christening.
Bertha facts:
Height: 57.5 feet
Weight: 7,000 tons
Length: 326 feet
Namesake: Bertha is named after Seattle's first female mayor Bertha Knight Landes, who served from 1926 to 1928. The machine's name was chosen by students at Poulsbo Elementary, who were honored at the ceremony.
You can learn more about the project here: http://www.wsdot.wa.gov/Projects/Viaduct/About
We encourage our readers to comment. No registration is required. We ask that you keep your comments free of profanity and keep them civil. They are moderated and objectionable comments will be removed.

subset: commoncrawl


text:
from Central Florida!
This is a discussion on Noob from Houston within the New Members Introduce Yourself forums, part of the Welcome To DefensiveCarry.com category; I finally got my fingers defrosted from the artic blast we had last night so I can type now ... So new guy from Houston ...
I finally got my fingers defrosted from the artic blast we had last night so I can type now ... So new guy from Houston here
from Central Florida!
Proverbs 27:12 says: The prudent see danger and take refuge, but the simple keep going and suffer for it.
Certified Glock Armorer
NRA Life Member
Welcome aboard from Richmond VA, where it's a balmy 20 degrees right now!
Freedom doesn't come free. It is bought and paid for by the lives and blood of our men and women in uniform.
USAF Retired
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Greetings from Rocky Top Tennessee
When you accept mediocrity you sow the seeds for future failure.
One should never confuse good fortune with good training.
Illegitimus Non Carborundum. In God we trust.
Welcome from Central Texas!!!!!
I do not love the bright sword for its sharpness,
nor the arrow for its swiftness,
nor the warrior for his glory.
I love only that which they defend.
-J.R.R. Tolkien
Welcome from Spring!
Socialism: A great Idea...'til you run out of other people's money. Margaret Thatcher
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~Ted Nugent
Welcome from Victoria, B.C.
CCW permit holder for Idaho, Utah, Pennsylvania, Maine and New Hampshire. I can carry in your country but not my own.
Welcome from South Carolina...
Sometimes in life you have to stand your ground. It's a hard lesson to learn and even most adults don't get it, but in the end only I can be responsible for my life. If faced with any type of adversity, only I can overcome it. Waiting for someone else to take responsibility is a long fruitless wait.
Welcome from Las Vegas, Nevada!
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Welcome from around the corner!
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*WARNING - I may or may not know what I am talking about.
welcome from michigan
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text:
Harmony Disc Golf Course
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# Holes: 9
Target Type: DGA
Tee Type: Grass
Elevation: Slight Slope
Foliage: Sparse
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Hole Length: Under 300ft: 9 | 300 - 400ft: 0 | Over 400ft: 0
1 block west of Kwik Trip on 4th St NW. 3 holes are across the road to the west behind some buildings.
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I was lucky. I was a trained and experienced Montessori teacher before I had my first child. The Montessori principles I had used in my teaching naturally became a part of my parenting philosophy.
But following those principles also helped my children develop qualities I valued deeply.
Here are some of those qualities and how following Montessori principles helped my now-adult children develop them.
More than being successful, I wanted my children to be nice, kind people, both as children and adults. I had always appreciated the positive behavioral changes Montessori education brought about in children.
One of the main Montessori studies I used in my master's dissertation was the 2006 study by Angeline Lillard and Nicole Else-Quest "Evaluating Montessori Education." Social/behavioral measures of 5-year-old children showed that:
Montessori children were significantly more likely (43% versus 18% of responses) to use a higher level of reasoning by referring to justice or fairness. . . . Observations at the playground during recess indicated Montessori children were significantly more likely to be involved in positive shared peer play and significantly less likely to be involved in rough play that was ambiguous in intent (such as wrestling without smiling).
Social/behavioral measures of 12-year-old children showed that:
Montessori 12-year-olds were significantly more likely to choose the positive assertive response (for example, verbally expressing one's hurt feelings to the host) [when read stories about social problems and asked to choose a response]. On a questionnaire regarding their feelings about school, Montessori children indicated having a greater sense of community, responding more positively to items such as, "Students in my class really care about each other" and "Students in this class treat each other with respect."
Love of Learning.
This was another quality that was essential to me. I've always valued learning, and I know that having a love of learning will help ensure success and enjoyment throughout life. If you'd like to see an awesome video about Montessori and love of learning, watch this video: Trevor Eissler "Montessori Madness!"
Competence and the Ability to be Successful.
I wanted my children to have the skills necessary for success and the ability to tackle new tasks necessary for any career. Montessori education is known for helping individuals achieve their potential. Many famous people who were Montessori children ("Famous People Influenced by Montessori") are known for their initiative, creativity, and self-confidence.
A Sense of Order.
Montessori practical life activities especially help children develop a sense of order. In addition, Montessori environments are attractive and orderly and Montessori presentations follow an orderly series of steps, all of which helps the children internalize an external order.
Ability to Concentrate.
Practical life activities help develop the ability to concentrate. Children also learn to concentrate by following their interests and sensitive periods, which leads to the repetition of activities and prolonged working at tasks – and the progressively longer ability to concentrate.
Similar to the ability to concentrate, Montessori education is wonderful at developing persistence. I wrote more about this in Help Your Child Develop Persistence by Using Montessori Principles. [Note: To read more about our science fair experience, read Homeschool Science Fair Fun.]
This is an essential Montessori concept. Again, practical life activities help children develop independence. The Montessori approach helps children to help themselves.
No Education Burn-Out.
I didn't want my children to experience what I did in my schooling. I was a high-achieving perfectionist who was burned out from tests and grades before I ever started college. Even though I received all As during my bachelor's degree, it took me 12 years and 4 universities to complete my bachelor's degree after burning out over and over again (and taking time off from college after attending one or two semesters at a time).
I appreciated that Montessori education doesn't use tests and grades but relies on the internal motivation of the child.
Academic Success.
Even though I didn't want my children to burn out, I still wanted them to be academically successful. As a Montessori teacher (and in observing children in Montessori elementary schools), I'd seen children working happily at very high levels of achievement.
The Results
I'm happy to say that I see the qualities I hoped for in my children. As adults, Will (now 26) and Christina (now 21) are known as kind, successful individuals. They both have a better sense of order than I do, can concentrate well, and lived and functioned well independently before becoming happily married adults.
Will and Christina both loved their university experiences and were able to enjoy attending university full time straight through to graduation. They also both received straight As throughout their bachelor's degrees. And they still love learning! Will and Christina are always busily involved in new learning and projects, never worrying about being bored.
So, without a doubt, I'm very happy I used Montessori principles in my parenting philosophy! 🙂
This post was written for inclusion in the Carnival of Natural Parenting with the theme Parenting Philosophy (hosted by Code Name: Mama and Hobo Mama). This month our participants have shared their parenting practices and how they fit in with their parenting purpose. Please read to the end to find a list of links to the other carnival participants.
Visit Code Name: Mama and Hobo Mama to find out how you can participate in the next Carnival of Natural Parenting!
Please take time to read the submissions by the other carnival participants:
(This list will be live and updated by afternoon July 12 with all the carnival links.)
- Between Love and Fear: On Raising our Children Sensibly — Mamma Earthly at Give an Earthly discusses the fear factor in parenting and how she overcame it, despite societal pressures.
- really, when do i get my cape? — Sarah at small bird on fire is a working city mama trying to learn how to set aside her expectations of perfection and embrace the reality of modern parenting.
- Baby, Infant, and Toddler Wearing — Child wearing is part of Sarah at Nourished and Nurtured's parenting philosophy. In this post, Sarah describes benefits of child-wearing and gives tips for wearing babies, infants, and toddlers (even while pregnant).
- First Year Reflections — As her daughter's first birthday approaches, Holly at First Year Reflections reflects on how she and her husband settled into attachment parenting after initially doing what they thought everyone else did.
- Making an allowance — Lauren at Hobo Mama welcomes a guest post from Sam about the unexpected lessons giving a four-year-old an allowance teaches the child — and the parent.
- How to be a Lazy Parent and Still Raise Great Kids — Lisa at Granola Catholic talks about how being a Lazy Parent has helped her to raise Great Kids.
- Philosophy in Practice — Laura at A Pug in the Kitchen shares how her heart shaped the parenting philosophy in her home.
- What is Attachment Parenting Anyway? — Gaby at Tmuffin describes the challenges of putting a label on her parenting philosophy.
- Of Parenting Styles — Jenny at Chronicles of a Nursing Mom talks about how she and her husband tailored various parenting styles to fit their own preferred parenting philosophy.
- Moment by Moment Parenting — Amy at Peace 4 Parents encourages those who care for children (including herself) to explore and appreciate parenting moment-by-moment with clarity, intention, trust, and action.
- Maintaining Spirituality in the Midst of Everyday Parenting, Marriage, and Life — Sarah at Nourished and Nurtured shares her perspective on finding opportunities for spiritual growth in every day life.
- Parenting Philosophy — Lily, aka Witch Mom's parenting philosophy is to raise child(ren) to be compassionate, loving, inquisitive, and questioning adults who can be trusted to make decisions for themselves in a way that avoids harming others.
- Long Term — Rosemary at Rosmarinus Officinalis thinks about who she would like to see her daughter become — and what she can do now to lay a strong foundation for those hopes.
- Connection, Communication, Compassion — She's come a long way, baby! After dropping her career in favour of motherhood, Patti at Jazzy Mama discovered that building solid relationships was going to be her only parenting priority.
- My Parenting Inspirations – Part 4 — Jennifer at Hybrid Rasta Mama looks at her biggest parenting inspiration and how that translates into her long-term parenting philosophy.
- A Parenting Philosophy in One Word: Respect — Jenn at Monkey Butt Junction summarizes her parenting and relationship philosophy in one word: respect.
- Knowledge and Instinct — Kat at Loving {Almost} Every Moment believes that knowledge and instinct are super important … as are love, encouragement and respect. It's the ideal combo needed to raise happy and healthy children and in turn create meaningful relationships with them.
- THRIVE! — The Sparkle Mama wants to set a tone of confidence, abundance, and happiness in her home that will be the foundation for the rest of her daughter's life.
- On Children — "Your children are not your children," say Kahlil Gibran and Hannah at Wild Parenting.
- This One Life Together — Ariadne aka Mudpiemama shares her philosophy of parenting: living fully in the here and now and building the foundation for a happy and healthy life.
- Enjoying life and planning for a bright future — Olivia at Write About Birth shares her most important parenting dilemmas and pours out her heart about past trauma and how healing made her a better parent.
- My Parenting Philosophy: Unconditional and Natural Love — Charise at I Thought I Knew Mama shares what she has learned about her parenting philosophy from a year of following her instincts as a mama.
- An open letter to my children — Isil at Smiling Like Sunshine writes an open letter to her children.
- My Starter Kit for Unconditional Parenting — Sylvia at MaMammalia discusses her wish to raise a good person and summarizes some of the nontraditional practices she's using with her toddler son in order to fulfill that wish.
- Responsiveness — Sheila at A Gift Universe has many philosophies and goals, but what it all boils down to is responsiveness: listening to what her son wants and providing what he needs.
- Tools for Creating Your Parenting Philosophy — Have you ever really thought about your parenting purpose? Knowing your long-term goals can help you parent with more intent in your daily interactions. Dionna at Code Name: Mama offers exercises and ideas to help you create your own parenting philosophy.
- Be a Daisy — Becky at Old New Legacy philosophizes about individuality and how she thinks it's important for her daughter's growth.
- What's a Mama to Do? — Amyables at Toddler in Tow hopes that her dedication to compassionate parenting will keep her children from becoming too self-critical as adults.
- grown-up anxieties. — Laura at Our Messy Messy Life explains her lone worry concerning her babies growing up.
- Why I Used Montessori Principles in My Parenting Philosophy — Deb Chitwood at Living Montessori Now tells why she chose Montessori principles to help her now-adult children develop qualities she wanted to see in them as children and adults.
- Parenting Philosophies & Planning for the Future — Momma Jorje considers that the future is maybe just a fringe benefit of doing what feels right now.
- Not Just Getting Through — Rachael at The Variegated Life asks what truths she hopes to express even in the most commonplace interactions with her son.
- Parenting Philosophy? Eh… — Ana at Pandamoly shares the philosophy (or lack thereof) being employed to (hopefully) raise a respectful, loving, and responsible child.
- Parenting Philosophy: Being Present — Shannon at The Artful Mama discusses the changes her family has made to accommodate their parenting philosophy and to reflect their ideals as working parents.
- Who They Will Be — Amanda at Let's Take the Metro shares a short list of some qualities she hopes she is instilling in her children at this very moment.
- Short Term vs. Long Term — Sheryl at Little Snowflakes recounts how long term parenting goals often get lost in the details of everyday life with two kids.
- Parenting Philosophy: Practicing and Nurturing Peace — Terri at Child of the Nature Isle sets personal goals for developing greater peace.
- Yama Niyama & the Red Pajama Mama — Part 1: The Yamas — In part 1 of a set of posts by Zoie at TouchstoneZ, Zoie guest posts at Natural Parents Network about how the Yoga Sutras provide a framework for her parenting philosophy.
- Yama Niyama & the Red Pajama Mama — Part 2: The Niyamas — In part 2 of a set of posts by Zoie at TouchstoneZ, Zoie explores how the Niyamas (one of the eight limbs in traditional Yoga) help her maintain her parenting and life focus.
- Our Sample Parenting Plan — Chante at My Natural Motherhood Journey shares hopes of who her children will become and parenting strategies she employs to get them there.
- Philosophical Parenting: Letting Go — Jona at Life, Intertwined ponders the notion that there's no right answer when it comes to parenting.
- Unphilosophizing? — jessica at instead of institutions wonders about the usefulness of navel gazing.
- Parenting Sensitively — Amy at Anktangle uses her sensitivity to mother her child in ways that both nurture and affirm.
- how to nurture your relationships — Mrs Green at Little Green Blog believes that sometimes all kids need is a jolly good listening to …
- Philosophy Of An Unnatural Parent — Dr. Sarah at Good Enough Mum sees parenting as a process of guiding her children to develop the skills they'll need.
- Life with a Challenging Kid: Hidden Blessings — Wendy at High Needs Attachment shares the challenges and joys of raising a high needs child.
- Flying by the Seat of My Pants — Heather at Very Nearly Hippy has realized that she has no idea what she's doing.


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|Home > Entertainment > Oscars 2003 > Article
|Saturday March 29, 2003
Australia's five nominees for an Academy Award fielded the good news around the world yesterday.
Nicole Kidman, who has been nominated as best actress for the second consecutive year, was in London for the premiere of The Hours. Cinematographer Dion Beebe, who was nominated for Chicago, was shooting a commercial in Connecticut. Ben Snow, nominated for visual effects on Star Wars: Episode II - Attack of the Clones, was filming in Prague.
One of the producers of the live action short film Inja, Joe Weatherstone, was in Scotland.
But the film's director and other producer, Steve Pasvolsky, was searching Bondi for a computer terminal in the early hours. His own computer had crashed while looking up the nominations.
So he and a friend learnt the news in a local hotel. "We just had a yell and a hug and looked at each other and didn't know what to say. It was, like, 'Oh my god, how good is this!"'
They celebrated at 2.30am with a pizza and a drink. After a sleepless night, Pasvolsky was in a state of disbelief later in the day.
"Even with a really good film, there are just so many human factors in getting there," he said. "It's just so subjective."
Inja was made as a graduation film at the Australian Film Television and Radio School (AFTRS). Shot in South Africa, it is about a farmer who teaches a puppy to be white man's best friend.
Kidman was nominated for playing Virginia Woolf after being pipped for Moulin Rouge last year. "It was a big thrill," she told 702 ABC, adding she was far from being blase about being nominated for yet another award. "I suppose Meryl Streep is but I'm not."
During a break in filming, Beebe said he found out the news on the internet.
"We started jumpin' around the room," he said. "Then I had to go to work, which was a bit strange."
After graduating from the AFTRS in 1990, Beebe's films have also included Praise, Holy Smoke and Charlotte Gray.
He has just finished shooting Jane Campion's In The Cut. Chicago was the most technically challenging film he had shot. "The timing of the movie right now is partly the key to its success," Beebe said. "It appeals to people's sensibilities right now. These are troubled times in many ways."
Despite a flurry of well-wishing calls, film sound whiz David Lee had to break some bad news to his friends. Even though he won an Oscar for The Matrix, he was not the David Lee who has been nominated as part of the sound team on Chicago this year.
"It's not me," he chuckled. "But I'll take the kudos."
Lee knew nothing about his mysterious namesake but said he would relish the chance to be flown first-class to Los Angeles for the awards.
Chicago received 13 nominations, followed by Gangs of New York with 10 and The Hours with nine.
The Oscars are on March 23.
Printer friendly version Email to a friend
List of 2003 Oscar winners
Also in Oscars 2003
Oscar's big night gives the world a maternal moment
Best bet after Chicago - bring on the musicals and hold the violence
War fallout sours thinly populated Oscars
Nic could do it again next year
Wartime Oscars suffer lowest ratings ever
Fugitive filmmaker Roman Polanski hits top Oscar note
Oscar gives Gladiator star something to Crowe about
Oscar puts Zeta-Jones on musical map
Spirited Away director subdued after Oscar win
Nice nose, Nic, now here's your Oscar
Sad mood and all that Oscars' jazz
Old-fashioned glamour adds a welcome sparkle
I'd like to thank George for making me angry
Hollywood revives an old love affair
High security Oscars to be targeted by anti-war protests
Oscar show set to go on
Kidman on verge of Oscars glory, but will she be there?
75 years of the Oscars
Nod to Spain eases Oscar controversy
Madonna cleans up at worst-film awards
Award aspirants get their marching orders
Top names pull out of stars' big bash
War puts damper on Aussie Oscar joy
Will Smith pulls out of Oscars as war erupts
US viewers want Oscars to go on despite war
War to cost millions in Oscar revenues
Moments away from the light
Red carpet cut back, but show will go on
Oscar nominees choose outfits
Oscars organisers say war will not delay ceremony
Ladbrokes closes the books on Chicago for best movie
Demise of studio system has turned Oscars into fashion show
Kidman libel complaint settled
War threatens Oscars as race for gold enters final straight
Ethnic figures succumb to whitewash
Internet rape claims hit Polanski's Oscar hopes
Does Oscar love Kidman enough?
She's still got it ... and memories of a brilliant career
What Oscar did next
History against Nicole in Oscars race
Kidman, Law rumours 'false'
Oscar imposes tough new rules on chatty winners
No pause for war as Oscar soldiers on
Chicago continues to dominate
The plot to rob Nicole Kidman of Oscar glory
Frocks and shocks show
Polanski's sex crime now an Academy Award factor
Oscar nod will bring Snow in from the cold
Golden girls
Nomination is all Caine wanted from American
The right notes
Feminist group targets Hollywood
Oscar nerves grip Hollywood as voters poised to vote
Woolf in Nicole's clothing wins no awards in some literary circles
Polanski wins, but up pops that old controversy
Kidman wins Brit 'Oscar'
Kidman, Streep, Moore share best actress honours
Peter O'Toole to accept honorary Oscar
Bookies agree Kidman will win Oscar
Oscar aberrations a little on the nose
Pasvolsky celebrates Oscar call-up with pizza at a pub
Oscar, Oscar, Oscar - Oi! Oi! Oi!
Chicago leads the field
Oscar lockdown as Hollywood abuzz ahead of nominations
Where our reel talent lies
Oscar fever grips Hollywood
Lights, cameras and a call for action
The naming game
Stars rushed off their feet as the annual dance begins
Early Oscars may threaten Golden Globes
Streep dismisses Oscars as 'political campaign'
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[PICS]3A Curly hair style\washing\product advice
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Join Date: Jun 2012
Posts: 2
Thursday, June 14, 2012 at 12:09PM
: [PICS]3A Curly hair style\washing\product advice
Hi forum!
I'm new to here and as I can understand, I got a 3A Curly Twirly. Sorry this is gonna be a bit of a long post.
Well I never went to find out what kind of my hair is before, but I decided that I wanted to put some style on it!
So here is how I used to look like, some 6 years ago when I let it grow once:
How I look now:
Now I have some questions if you'd be kind of replying.
My hair feels bad - like a baby's hair - after wash and dry, exception for when is still wet (picture below). My hair gets better if I leave many days with no washing (rarely do it because it starts to feel uncomfortable).
Can you please let me know how often should I actually wash and should I use hot water and for how long? I read this article but not sure which one suits to me:
Curlies: How Often Should You Wash Your Hair?
The other question is about style. Can I do something like this guy on the picture below? Does this guy has the same kind of hair as mine? (I believe yes) and,
mainly, what product should I use?
I've been trying Redken07 which is quite ok but feels greasy. I don't like feeling greasy durin days, I like natural shiny and definite hair like this guy below.
I appreciate your time reading this.
All the very best!


text:
Thank you so much for all the Hammock photos you submitted for our contest- we're truly overwhelmed!
The bitter-sweet feeling for us at this stage is that we couldn't pick more winners. It was such a close call in the end, with over 20 photos chosen as "finalists". I would like personally extend my gratitude and thanks to all who participated! Your pictures were wonderful and inspirational, reminding us how something as simple as a Hammock can make a profound quality-of-life difference.
Below are the winning submissions.
"Love my Hammock !!!"
Robert S. , St. Catharines, ON.
"Hi, you refer to your Parachute hammock as a "camping hammock", but we refer to it as our Travel hammock and take it with us wherever we go. And we only take carry-on luggage!! This photo was taken on the island of Hawaii, Hawaii (aka, the Big Island) at a volcanic lava-flow lagoon just outside the town of Kona. Your hammock tree straps held perfectly on the only two palm trees in sight."
Bruce Chortel, Alberta, CA
My son's room is small and he was finding that he didn't have enough room to spread out when he wanted to build/create. We decided to get rid of his bed and replaced it with one of your hammocks. His hammock is so comfortable that everyone in the house uses it for reading and for naps. We also took it camping last summer and it was a great hit.My son has been sleeping in his hammock for over a year and has a comfortable, peaceful sleep every night. I encourage others to consider this option. It is a natural way of sleeping and has made a great addition to our home"
Monique & Oscar, Ottawa, ON.
Miti & James, Ontario, CA
WOW! The Hawaii one is spectacular.Great idea to pack a hammock with straps on any trip…
Beautiful guys!
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text:
Libertarians Can Help End the War on Drugs
This LTE was published in January 2002.
Editors, Opelika-Auburn News:
It has been a pleasure to see that Libertarians are organizing a growing, well-organized independent party in Alabama. The Republocrats are so scared, they've pushed through some of the harshest ballot-access laws in the nation in order to shut out anyone outside of their Good Ol' Boys' club. But you can't fool all of the people all of the time, and the Libertarians are taking them to task this campaign year.
It was even more pleasing to see (AU professor running for governor, OA News, 1/8/2002) that the Libertarian Party is pushing for some common-sense solutions that the Montgomery establishment refuses to touch. For example, Libertarian Party gubernatorial candidate John Sophocleus agrees that
Alabama should address its prison overcrowding problem by repealing laws on
victimless crimes and removing inmates serving sentences for those crimes, which … include drug use.
Last year Alabama's prisons were so overcrowded that the Department of Corrections faced a court order forcing the them to find places for the 2,000 state inmates illegally jammed into overcrowded county jails. Instead of using our tax dollars to build more prisons, Alabama's government should rethink its overzealous involvement in the so-called
War on Drugs. Thanks to Alabama's drug Prohibition, state prisons hold over 4,000 people convicted of nonviolent drug
crimes. Mandatory minimum sentencing laws require that, depending on the type of drug involved, these inmates will stay in prison for anywhere from three to nineteen years.
If nonviolent drug offenders were released from prison, and the insane drug laws which put them there were repealed, Alabama wouldn't have a prison population crisis. It's about time Libertarians and other candidates outside of the two-party system got the chance to challenge the old goats on Goat Hill and work for these kind of solutions for the citizens of Alabama.


text:
This appeal by the assessee is directed against the order of the CIT(A)-VI, New Delhi, who confirmed penalty of Rs. 95,05,296 levied by the Assessing Officer (AO) under s. 271(1)(c) of the IT Act, 1961.
2. The AO had levied the penalty on following two points :
(a) For furnishing of inaccurate particulars about the sale value of cylinders which had the effect of understatement of income to the extent of Rs. 37,44,795.
(b) Bogus claim of depreciation amounting to Rs. 37,69,273 on computers which were never owned, used and leased.
3. The learned representatives of both the parties have made detailed submissions in respect of both the points separately. Therefore, we shall also consider both the above items separately.
4. The facts of the case with regard to first item, i.e., sale value of cylinders, is as follows. The accounting year relevant to assessment year under consideration was from 1st Jan., 1987 to 31st March, 1989. The assessee prepared two P&L A/c s - one for the period 1st Jan., 1987 to 30th June, 1988, and second for 1st July, 1988 to 31st March, 1989. Statement of total income was made out considering profit and loss of both the periods. Accordingly, the return declaring net taxable income of Rs. 23,74,987 was filed. In the statement of income the assessee claimed depreciation amounting to Rs. 1,97,51,631. The depreciation chart filed by the assessee along with the return, copy of which is placed at page 22 of the paper book reads as under :
Description Description WDV as on 1-1-87 WDV as on 1-1-87 Addition Addition Sales Sales 1 1 2 2 3 3 4 4 Ist Block (10%) 4,54,321.00 7,25,473.53 Factory Building Building Filling Station Furniture & Fixture 2nd Block (33.33%) 28,18,765.00 91,88,788.55 1,45,500.00 Plant & machinery Plant & machinery (Berating apparatus) Electric Installation Trollies Tanks DG Set Office equipment Fire extin-guishers Vehicles Computers 3rd Block (50%) Trucks 22,32,000.00 4th Block (100%) Cylinders 1,09,22,307.41 20,38,608.00 Total 32,73,086.00 2,30,68,569.49 21,84,108.00 Description Description Total Total Depreciation Depreciation WDV as on WDV as on 1 1 5 5 6 6 7 7 Ist Block (10%) 11,79,794.53 134,284.44 10,45,510.09 Factory Building Building Filling Station Furniture & Fixture 2nd Block (33.33%) 1,18,62,053.55 85,01,648.00 33,60,405.55 Plant & machinery Plant & machinery (Breating apparatus) Electric Installation Trollies Tanks DG Set Office equipment Fire extin-guishers Vehicles Computers 3rd Block (50%) Trucks 22,32,000.00 22,32,000.00 4th Block (100%) Cylinders 88,83,699.41 88,83,699.41 Total 2,41,57,547.09 1,97,51,631.85 44,05,915.64
5. The P&L a/c, filed with the return and copy of which is at page 6 of the paper book reads as under :
"Profit and loss account for the period ended 30th June, 1988 Particulars Particulars Annexure No. Annexure No. For the period ended 30th June, 1988 For the period ended 30th June, 1988 Income Sales 3,99,55,235.10 Other Income XI 1,86,05,846.58 5,85,61,081.68 Expenditure Cost of materials XII 2,50,29,179.75 Stores and spares consumed XIII 13,15,394.51 Employees costs XIV 21,49,781.77 Expenses XV 1,20,96.914.85 Interest and financial charges 17,05,285.45 Depreciation 52,94,734.92 Investment allowance 1,34,614.83 4,77,25,906.08 Profit before taxation 1,08,35,175.60 Less income-tax 1985-86 1,43,102.00 Add depreciation on fixed assets written back 38,77,169.42 Less : Depreciation earlier years 1,84,92,206.24 Add : Balance of profit from previous year 1,78,20,230.50 Balance carried to balance sheet 1,38,97,267.28
6. Details of other income of Rs. 1,86,05,846 given in Annexure XI, filed along with return, reads as under :
"Annexure-XI Other Income Other Income For the period ended 30th June, 1988 For the period ended 30th June, 1988 Interest received (TDS 3,47,332.76 previous year Rs. 83,117.00) 17,87,297.80 Rent on cylinders 19,08,636.13 Lease rent 9,525.00 Transportation charges 10,38,023.92 Usage charges of tanks 82,88,248.55 Cylinders servicing, repairing and maintenance 3,10,753.32 Other income 28,86,087.90 Profit on sale of fixed assets 23,77,273.96 1,86,05,846.58"
7. During the course of assessment proceedings the AO asked the assessee to reconcile the claim of depreciation. The assessee first tried to reconcile the claim made by it but ultimately filed a revised statement along with letter dt. 26th March, 1992. As per this letter it was claimed by the assessee that there was clerical error in calculating depreciation while filing the return. As per this revised statement, net taxable income shown by the assessee was Rs. 61,19,782 as against Rs. 23,74,987 shown in the original statement. The difference between the two statements was Rs. 37,44,795. The AO treated it as concealment of income by the assessee on account of furnishing of inaccurate particulars of sale value of cylinders. He levied penalty at twice the amount of tax on the said concealed income. The same is upheld by the CIT(A). Hence, this appeal by the assessee.
8. At the time of hearing before us the learned counsel for the assessee argued at length. His arguments may be summarised as under :
(i) It was the first year, when the entire law relating to depreciation allowance was changed. From this year the new concept of "Block of asset" was brought into statute book. Similarly, depreciable assets were made liable to capital gain tax under s. 50 of the IT Act.
(ii) That there was some error in the working of the depreciation but it was not on account of concealment of any fact by the assessee. The assessee bona fide believed that working of depreciation made by its counsel who prepared the return is correct.
(iii) That all the relevant information were furnished by the assessee. In the depreciation chart assessee has shown sale of cylinders at Rs. 20,38,608, because it was sale out of purchases made during the year under consideration. He submitted that sale value of old cylinders was not shown in this chart because there was no WDV of those cylinders. However, the entire sale value was considered for the purpose of working of profit on sale of cylinders. That profit on sale of cylinders amounting to Rs. 23,77,273 was worked out and transferred to P&L a/c. In the balance sheet also the depreciation written back amounting to Rs. 38,77,169 was shown. Thus, the entire sale proceed was considered for determining the assessees income and resultant figures were duly reflected at relevant places in P&L a/c and in balance sheet.
(v) That mistake, if any, was committed by the assessees counsel while working out the depreciation/profit on sale of cylinders. There was neither concealment of any fact by the assessee nor furnishing of inaccurate particulars.
(vi) That the assessee filed complete details of sale along with sale voucher as back as on 22nd Nov., 1990. On this date the chart showing working of profit on sale of cylinders and depreciation written back was filed. Copy of chart is also filed before us and is placed at page 32 of the paper book. He submitted that in spite of furnishing of complete details of sale of as far back on 22nd Nov., 1990, neither the assessees counsel nor even the AO could find till 26th March, 1992 (when the assessee filed revised statement), that there was any mistake in working of depreciation by the assessee.
9. The learned counsel for the Revenue, Shri G. C. Sharma, Advocate, also argued at length. His arguments may be summarised as under :
(i) That w.e.f. 1st April, 1964, the word "deliberately" has been omitted from s. 271(1)(c). After the deletion of word "deliberately" mental state of the assessee is not relevant and mens rea is not essential. If a person has furnished inaccurate particulars, he is liable for penalty of concealment, whether such act was deliberate or not. That it is impossible to know mental attitude. Therefore, legislation has deleted the provision with regard to mental attitude. That even in prosecution proceedings, the intention of culpable mental attitude shall be presumed unless it is proved otherwise by assessee. He, therefore, submitted that in penalty under s. 271(1)(c) in the main provision itself onus is upon the assessee and not on Revenue.
(ii) The assessee is a company, it is guided by tax experts. Therefore, it cannot plead not being properly conversant with the new provision. Moreover, the assessee had claimed depreciation as per amended law which clearly establishes that assessee was fully aware of the new provision.
(iii) That the assessee has pleaded there was clerical mistake in working of depreciation. However, it has not specified which clerk committed the mistake, and under which circumstances mistake was committed. No affidavit of clerk/chartered accountant who committed the mistake is filed at any stage. Moreover, the return was signed by Managing Director, therefore, the assessee cannot escape from liability merely by saying clerical mistake.
(iv) The assessee has shown inaccurate particulars of sale. It was substitution of one sale figure by another. That there was no scope of committing such error unless the assessee had intention of reducing its income by claiming higher depreciation. That to claim high depreciation is the easiest way of reducing income.
(v) That the assessee did not show its correct income as long as it could do so. He submitted that why the mistake could not be realised so long and it was realised only in March, 1992 ? It clearly shows that the assessee filed revised statement only when it was left with no option.
(vi) In alternate he submitted that the onus was upon the assessee to show that there was no deliberate furnishing of inaccurate particulars by it and its conduct was bona fide.
(vii) He also relied upon following cases :
(a) Addl. CIT vs. Jeevan Lal Sah (1994) 205 ITR 244 (SC)
(b) Cement Marketing Co. of India Ltd. vs. Asstt. Commr. of Sales-tax (1980) 124 ITR 15 (SC)
(c) Northland Development & Hotel Corpn. vs. Assessing Officer (1995) 52 TTJ (Del) 4 : (1995) 53 ITD 333 (Del)
10. In the rejoinder it is submitted by the learned counsel for the assessee that burden is upon the assessee only when Explanation is applied and not in main section. Since in this case penalty is not levied under Explanation, burden was upon the Revenue to establish the guilt of the assessee.
11. We have carefully considered the arguments of both the sides and have perused the material placed before us. The learned counsel for the Revenue has raised a very important legal issue, i.e., what is the significance of deletion of word "deliberately" from s. 271(1)(c). According to him, after the omission of the word "deliberately" the onus is shifted upon the assessee in the substantive provision itself. He has contended that if a person has furnished inaccurate particulars of income, he is liable for penalty under s. 271(1)(c).
11.1 We are afraid, we cannot endorse the view expressed by the learned counsel for Revenue. The Finance Act, 1964, omitted the word "deliberately" from s. 271(1)(c) and also inserted Explanation reading as under :
"Explanation. - Where the total income returned by any person is less than 80% of the total income (hereinafter in this Explanation referred to as the correct income) as assessed under s. 143 or s. 144 or s. 147 (reduced by the expenditure incurred bona fide by him for the purpose of making or earning any income included in the total income but which has been disallowed as a deduction), such person shall, unless he proves that the failure to return the correct income did not arise from any fraud or any gross or wilful neglect on his part, be deemed to have concealed the particulars of his income or furnished inaccurate particulars of such income for the purposes of cl. (c) of this sub-section."
11.2 The effect of above Explanation would be that the assessee would be deemed to have concealed the particulars of income if the returned income was less than 80% of assessed income. There is exception to this deemed concealment, i.e., the expenditure incurred bona fide by the assessee which is disallowed shall not form part of total income for the purpose of deemed concealment. Further, there will be no deemed concealment if assessee establishes that such variation between income returned/assessed was not on account of fraud or any gross or wilful neglect. To put it differently even in a case where the Explanation is applicable, no penalty will be levied if the assessee was not guilty of committing fraud or gross/willful neglect.
11.3 Now if we accept the interpretation put forth by the learned Departmental Representative, that even in substantive provision onus is upon the assessee to prove that he is not guilty, necessity of bringing the "Explanation" into existence cannot be understood. The purpose of Explanation is to shift the burden upon the assessee in certain specified cases. The CBDT itself in its Circular No. F. 58/19/66 IT (Inv.) No. 29(D-XIV-22) of 1966 dt. 3rd Oct., 1966 (Reproduced in Chaturvedi & Pithisarias Income-tax Law - Fourth Edn. Vol. 5 page 893) has explained the purpose of insertion of Explanation. In para 2 it is stated "The Explanation added to s. 271(1) has, in effect, shifted the burden of proof regarding fraud or gross or wilful neglect from ITO to the assessee."
11.4 Thus, we have no hesitation to hold that by deletion of word "deliberately" from s. 271(1)(c) onus is not shifted upon the assessee. Burden is shifted upon the assessee, only in cases where Explanation is applicable. Where Explanation is not applicable, onus remains upon the Revenue, though the omission of word "deliberately" has lightened the burden of the Department. We may also mention that even after the amendment in 1964, the penalty proceedings continue to be penal in nature.
11.5 The view taken by us also finds support from the following decisions :
(a) CIT vs. Jeevan Lal Sah (supra).
"The Explanation, thus, shifts the burden to the assessee in the situation covered by it. If he fails to establish the same, the presumption will become a finding - and it would be open to the authority to levy the penalty. But if the assessee establishes that his failure to return the correct income was not on account of any fraud or any gross or wilful neglect on his part, it is evident, no penalty can be levied. (see p. 248A-E).
Even after the amendment of 1964, penalty proceedings continue to be penal proceedings. Similarly, the question whether the assessee has concealed the particulars of his income continues to remain a question of fact. Where the Explanation has made a difference is while deciding that question the presumption created by it has to be applied, which has the effect of shifting the burden of proof."
(b) CIT vs. Gurudayal Ram Mukh Lal (1991) 190 ITR 39 (Gau).
"The Expln. to s. 271(1)(c) of the IT Act, 1961, pertains to the onus of proof. The onus was earlier on the Revenue. It has now been shifted to the assessee in cases covered by the Explanation. The onus is on the assessee to prove that the failure to file the correct income did not arise from any fraud or gross or wilful neglect on his part."
(c) CIT vs. K. S. D. Pandurangan (1996) 218 ITR 8 (Mad).
"No one who has concealed particulars of his income or disclosed inaccurate particulars should be allowed to escape penalty, if he has done it intentionally. No one who has not done any such thing and if any such thing is done unknowingly or inadvertently should be subjected to penalty. If only on the basis of assessment of escaped income or on the basis of later disclosure of some income by the assessee, it has to be inferred that he has infringed the requirements of law, there will be no purpose of a separate penalty proceedings. The very fact that penalty proceedings are separately taken out and an opportunity is given to the assessee to show cause and produce evidence, etc., must assume that before inflicting penalty, it should be examined whether there is a deliberate concealment of income by the assessee of particulars of income or deliberate furnishing of inaccurate particulars of income."
12. Now we come to the facts of this case. It is an admitted fact that the assessee made incorrect claim of depreciation and he filed the revised statement of income long after the enquiries were made by the AO in this respect. However, the material question for the purpose of levy of penalty under s. 271(1)(c) is whether the incorrect claim of depreciation was on account of fraud or gross negligence of the assessee or was it a bona fide mistake while working out depreciation.
12.1 In the depreciation chart the assessee has shown sales of cylinders at Rs. 20,38,608, while actual sale value of cylinders was Rs. 81,60,677. The claim of the learned Departmental Representative appearing before us was that it is a clear case where correct value of sale figure was substituted by incorrect figure and it was with the sole intention of claiming higher depreciation than what the assessee was actually entitled to. This cannot be clerical or a bona fide mistake. On the other hand, substance of assessees counsels argument is that depreciation was worked out bona fide. Since it was a new provision, the assessees counsel who prepared the return of income did commit certain mistake while working out depreciation. However, neither the assessee concealed the figure of actual sale, nor its counsel ignored the actual sale value of cylinder, while computing assessee taxable income. After considering the entire material and weighing the arguments of both the sides on preponderance of probabilities we find more force in the submission of the learned counsel for the assessee. The assessees representative who prepared the IT return, did consider and took into account actual sale value. After taking actual sale value he worked out profit on sale of cylinders at Rs. 25,25,031. After considering profit/loss on sale of other assets he worked out net profit on sale of fixed asset at Rs. 23,77,273. This was transferred to P&L a/c as "other income". This income was offered to tax. The schedule of "other income" was filed along with return and this schedule clearly shows profit on sale of fixed asset at Rs. 23,77,273. Similarly while working out profit on sale of asset, depreciation written back was worked out at Rs. 38,77,169. This depreciation written back was separately shown in the P&L a/c for the period ended on 30th June, 1988, filed along with return of income itself. Therefore, it cannot be inferred that the assessee intended to conceal actual sale value of cylinders. It would not be out of place to mention here that the assessee submitted complete details of sales on 22nd Nov., 1990, and along with it also filed chart showing working of profit on sale of asset. The chart, placed at page 32 of paper book, reads as under :
"Details of profit/loss on sales of fixed assets and depreciation written back for the asst. yr. 1989-90 Particulars Particulars Cost Cost WDV on 30-6-88 WDV on 30-6-88 Dep. written back Dep. written back 5,773 cylinders 56,35,645.12 Nil 35,97,037.12 Vehicles Car MPH-2909 10,000.00 97.54 9,902.46 Car DIC-4072 65,000.00 45,500.00 19,500.00 Truck DEG-1413 2,14,727.42 38,698.92 1,76,028.50 Moped DEI-7257 3,531.00 1,012.49 2,518.51 59,28,903.54 38,77,169.45 Particulars Particulars Sale Sale Loss/profit Loss/profit 5,773 cylinders 81,60,677 25,25,031.88 Vehicles Car MPH-2909 40,000 30,000.00 Car DIC-4072 63,000 (-) 2,000.00 Truck DEG-1413 42,000 (-) 1,72,727.42 Moped DEI-7257 500 (-) 3,031.00 83,06,177 (-) 1,47,758.42 Total 23,77,273.46 In the above chart sale value of cylinders at Rs. 81,60,677 was shown. Had the assessee intentionally shown incorrect sale value of cylinders in depreciation chart, before furnishing correct sale value of cylinders, it would have revised its statement of net income. But on the other hand, the assessees counsel even after furnishing correct value of cylinders tried to justify its stand and reconcile how he made working of depreciation. Moreover, after furnishing of above chart, which depicted correct sale value of cylinders the AO also could not prima facie come to conclusion that the assessee had made incorrect claim of depreciation by showing wrong value of sale of cylinders. The assessee has also explained how the figure of Rs. 20,38,608 was taken in the chart while computing depreciation. It was the sale of cylinders out of purchase made during the year. Remaining was the sale value of old cylinders. The same was not considered because the WDV of those cylinders being "Nil" was not taken into account while working out depreciation. Therefore, we are unable to agree with the submission of the learned Departmental Representative that the assessee had substituted correct sale value of cylinders by incorrect figure. We hold that the entire sale proceeds of the cylinders was taken into account while computing assessees income, though there was error in the method of computation. There was sea change in the law relating to depreciation allowance, cannot be ignored. In view of the totality of above, we hold that incorrect claim of depreciation by the assessee was on account of bona fide mistake of the person who prepared the return. Accordingly the assessee cannot be made liable for penalty for furnishing of inaccurate particulars of income under s. 271(1)(c) of the IT Act, in this respect. We may also mention, that in view of our finding that incorrect claim of depreciation was on account of bona fide mistake of the assessees counsel, various decisions relied upon by the learned Departmental Representative will not support the case of the Revenue.
13. Next item on which penalty under s. 271(1)(c) is imposed is claim of depreciation on computers, which according to the AO, were never owned, used or leased by the assessee. The facts in this respect were noted in detail by the Tribunal, while deciding the assessees appeal in quantum, vide para 6 of the order in ITA No. 8105/Del/1992. It reads as under :
"6. Ground Nos. 6 to 9 : The assessee claimed depreciation on computers purchased from M/s Pertech Computers Ltd., E-46/10, Okhla Industrial Area, New Delhi (PCL for short), in March, 1989, and leased out the same to M/s ALTOS India Ltd., D-60, Okhla Industrial Estate (ALTOS for short) under an agreement dt. 18th March, 1989. The AO noticed certain curious features in the claim of the assessee with regard to purchase of computers from PCL as also its claim of leasing out of the same to ALTOS. The AO noted that the assessee had claimed to have purchased 15 computers from PCL, for a sum of Rs. 50,26,200 on 15th March, 1989. He also noted that the computers involved were claimed as manufactured by ALTOS which sold the computers to PCL. The AO noted that the Chairman of PCL Shri Bhai, was a Director of ALTOS. He also noticed that though the assessee claimed to have taken delivery of the computers from PCL, there was no such evidence and on the contrary the delivery of the computers was taken by ALTOS itself from PCL, yet the computers continued to remain with PCL who, on subsequent enquiry informed the AO that the same were sent to their Calcutta office. The AO made enquiries at Calcutta office and found no such computers existing at the premises of PCL as claimed. He further noted that on enquiry and verification distinct identification numbers of computers as given in the invoice as also per Schedule to the agreement between the assessee and ALTOS simply did not physically exist. Still further he made enquiries from PCL as to how and when the computers were sent to Calcutta. PCL in turn sent the AO the photostat copies of six air consignment notes with its letter dt. 20th Feb., 1992. On going through these notes the AO found the same irrelevant as also noted discrepancy in the date of despatch which was 15th March, 1989 in one Note when the agreement with ALTOS was signed only on 18th March, 1989. The AO also recorded statements of Shri Raj Singh of PCL and Shri Tapas Majumdar of ALTOS on 11th March, 1992, during the course of survey under s. 133A of the Act. The AO felt that the assessee was coming out with different versions with regard to whereabouts of the computers when on the one hand the same were claimed to be leased out to ALTOS, as per agreed terms, the computers were to remain with ALTOS, the same stood subleased by ALTOS to PCL without the knowledge or the consent of the assessee. He further noted violation of the terms of agreement between the assessee and ALTOS regarding insurance of computers. The AO recorded the statement of Shri Suresh Goel, Director of the assessee-company, on 18th March, 1992, and again on 30th March, 1992, when he was, according to the AO, unable to satisfactorily explain the whereabouts of the computers even though the agreement had practically come to an end, i.e., March, 1992 itself when Shri Goel informed the AO that he was making further enquiries from ALTOS with regard to whereabouts of computers. The AO also noted that description of computers as given in the schedule to agreement as also in the invoice not only remained uncorroborated with the help of any independent evidence but on the other hand enquiries revealed that such computers did not exist. He confronted the assessee with various documents and copies of statements of Shri Raj Singh and Tapas Majumdar on 26th March, 1992, and on 30th March, 1992, noted that the assessee was unable to satisfactorily explain its stand and had also submitted that PCL and ALTOS would not participate in proceedings. The AO also took note of letter received from another AO relating to another assessee M/s Avanti Overseas Pvt. Ltd., wherein he had conveyed that M/s Avanti Overseas Pvt. Ltd. had also entered into similar agreements with PCL/ALTOS and PCL had confirmed that security deposit is to be treated as a residual price of the computers on completion of the lease agreement and the deposit is non-refundable and interest free. He also took note of the broker and finance consultant who carried out such arrangement between M/s Avanti Overseas and PCL/ALTOS namely M/s Anil Bhatia & Associates. He gave copies of these documents to Shri Goel, director of company on 30th March, 1992, and found no satisfactory reply coming from Shri Goel. He thus held that the assessees claim was devoid of merit. He also held that the agreement with ALTOS was shown when the computers involved simply did not exist which, according to the AO, mean that the same were not even manufactured and therefore, there was no ownership of computers by the assessee. He, therefore, concluded that the money paid by the assessee was only towards financing recoverable in 36 monthly instalments s. 92,845 p.m. in all Rs. 33,42,420. He rejected the assessees contention that it was a normal business transaction when the assessee had duly paid the money for computers at Rs. 50,26,200 and the amount collected by way of security, i.e., Rs. 25,12,100 was properly disclosed in the balance sheet and the assessee in fact had received rental of Rs. 92,845 for the month of March, 1989, in terms of the agreement dt. 18th March, 1989."
In quantum appeal, disallowance of depreciation was upheld by the Tribunal with the following observations :
"11. In order to successfully claim depreciation, burden lay on the assessee to prove "ownership" and "user" of the assets, i.e., computers. So far the question of ownership is concerned, it is necessary to look into the circumstances obtaining in this case, namely, that ALTOS the manufacturer of the computers is claimed to have sold the computers to PCL, its selling agent, and PCL in its turn sold the same to the assessee and again the assessee entered into a contract of leasing with M/s ALTOS. It is also relevant to notice that according to the assessee, computers were never taken actual delivery of and they went back from PCL to ALTOS. The AO on enquiry was informed that, according to ALTOS, the computers were sub-leased by it to PCL and according to PCL they were sent to Calcutta and again subleased to various parties at Calcutta. Thus, the entire transaction is so interwoven that it gives a colour of mere paper transaction without any actual transaction of sale. In other words, there is no material on record to establish that the title in computers ever actually passed to the assessee. The assessee had disowned the knowledge of the alleged sublease by ALTOS to PCL and further sublease by PCL to various Calcutta parties. The assessee since did not receive delivery of the computers from PCL and allowed it to deliver by PCL to ALTOS, there was implied authority of the assessee with PCL and therefore, the assessee cannot get rid of the conduct of his own agent, namely, PCL in dealing with those computers, contrary to the claim of ownership thereof by the assessee. The entire gamut of facts makes it clear that there was no actual delivery of computers to the assessee and the assessee also never cared to know the whereabouts of those computers. The conduct of the assessee was such as if it had nothing to do with the computers except to realise the amount of Rs. 25,13,100 from ALTOS which, according to the agreement, the assessee is getting in monthly instalments from ALTOS in all aggregating to Rs. 33,42,420 s. 92,845 p. m. The interest of the assessee in this connection is fully secured under its agreement. The agreement of lease of the computers between the assessee and ALTOS does not inspire truthfulness for the obvious reason that the manufacturer of computers would not take lease of the same in normal course of its business. The story of selling of computers by ALTOS to PCL and in turn by PCL to the assessee and again giving back same computers to ALTOS under the colour of lease is nothing beyond that the goods have reached the place of origination throwing great suspicion on the origination itself."
The AO mainly relying upon the above finding of the Tribunal came to the conclusion that the assessee made bogus claim of depreciation on computers. He accordingly levied penalty twice the amount of tax on the sum of Rs. 37,69,273. On appeal, the CIT(A) upheld the levy of penalty. While upholding the penalty he also relied upon the statement of Shri Dhadon Bhai recorded during the course of search proceeding at their premises, and the petition of M/s Pertech Computers Ltd. (hereinafter shall be referred to as "PCL") before Addl. CST.
14. At the time of hearing before us the learned counsel for the assessee argued at length. His arguments are summarised as below :
(i) That the assessee purchased 15 computers from PCL for Rs. 50,26,200 vide proforma invoice No. Comp./89/105, dt. 15th March, 1989. The assessee made payment of entire purchase price as under :
On 20th March, 1989, by pay order No. 157302 Rs. 25,13,100 On 30th March, 1989, by cheque No. 865487 Rs. 25,13,100 Rs. 50,26,200
(ii) Computers were leased out to M/s ALTOS India ((hereinafter shall be referred to as "ALTOS") vide lease agreement dt. 18th March, 1989.
(iii) That as ALTOS and PCL are companies under the same management, ALTOS took delivery of computers directly from PCL and confirmed having received the computers. Copy of confirmation was filed before the AO.
(iv) The assessee received lease rent of Rs. 92,845 for the month of March, 1989, as per pay order No. 007686 dt. 31st March, 1989.
The lease rent was shown in accounts and offered for tax.
(v) That all the relevant information were duly furnished before the AO. That whatever further information asked by the AO during assessment proceedings, were not available with the assessee, were asked from the lessee, viz., ALTOS. After receiving such information from ALTOS the same were supplied to the AO. In this respect he referred to queries raised by the AO with regard to the present whereabouts of computers, its transportation to Calcutta and other places.
(vi) That finding of the Tribunal during quantum appeal was based only on presumption and suspicion, which cannot be made basis for levy of penalty. In support of his contention he referred to the following observations of the Tribunal :
"The agreement of lease of the computers between the assessee and ALTOS does not inspire truthfulness for the obvious reason that the manufacturer of computers would not take lease of the same in normal course of its business. The story of selling of computers by ALTOS to PCL and in turn by PCL to the assessee and again giving back the same computers to ALTOS under the colour of lease is nothing beyond that the goods have reached the place of origination throwing great suspicion on the origination itself."
(vii) That under the identical circumstances, Tribunal, Delhi Bench "B" in the case of Indian Management Advisers & Leasing (P) Ltd. vs. Dy. CIT (1994) 51 ITD 566 (Del), observed as under :
"Under the law, there is no bar on a manufacturer to take back on lease equipment manufactured and sold to the purchaser and pay rent for it. If such a transaction is genuine, the Revenue cannot disallow the claim of rent and depreciation by doubting/challenging the necessity of the manufacturer to take back the manufactured goods on lease. It is common knowledge that several banks and financial institutions are carrying on leasing business by financing purchase of equipment taken back and used by them on lease. The depreciation and interest to the financier and lease rent and interest, etc., to banks are being allowed."
(viii) In alternate he submitted that in any case assessee bona fide purchased computers, made payment for it, leased it out, received hire charges and shown the same as its income not only in this year but also in subsequent years. He submitted all the relevant information to the AO. Therefore, if at all any fraud was played, it was played by ALTOS and PCL upon the assessee. The assessee is not the party to such fraud, if any, but the victim.
(ix) That the CIT(A) has first time relied upon the statement of Shri Dadanbhai of PCL/ALTOS, recorded at the time of search at their premises. That the assessee was not given opportunity to cross examine those persons and, therefore, such statement cannot be used against the assessee. Similarly, the CIT(A) also relied upon the submission made by PCL before CST. In this respect he submitted that the assessee was supplied only the extract of the PCL s statement before sales-tax authorises and not entire statement. Moreover, the extract supplied was unauthentic. Therefore, it has no evidentiary value, and has to be ignored.
In view of above, he submitted that penalty levied in this respect was not at all justified, the same may be cancelled. In alternate, without prejudice to his submission for cancellation of penalty, he submitted that minimum penalty be levied.
15. The submission of the learned counsel for the Revenue is summarised as under :
(i) That penalty was based on the finding given in assessment order, CIT(A) in quantum appeal, which was confirmed by the Tribunal. That the learned counsel for the assessee is seeking to reappraisal of the finding of the Tribunal in quantum appeal.
(ii) That in the quantum appeal, the Tribunal has concluded that the lease agreement between the assessee and ALTOS was only paper transaction. The assessee claimed depreciation only on the basis of such paper transaction.
(iii) That the assessee claimed depreciation on computers which were not in existence, i.e., which were not even manufactured. Thus, the claim of depreciation by the assessee was fraudulent.
(iv) That during the course of search proceedings at the premises of ALTOS/PCL, statement of Director Shri Dadan Bhai was recorded. From the statement it is evidently clear that PCL never sold any computer to the assessee and no computers were taken on lease by ALTOS. That PCL made a statement before sales-tax authorities, to exclude sale of such computers from its sale for the purpose of sales-tax. The assessee was duly confronted with these statements. From these statements, it is evidently clear that claim of depreciation by assessee was bogus and fraudulent.
(v) That the assessee made vague statement regarding whereabouts of the computers. The assessee was not aware of the correct location of the computers even after expiry of lease period.
(vi) In quantum appeal the Tribunal has concluded that the arrangement between the assessee and ALTOS was only financial arrangement. The finding of fact recorded by the Tribunal in quantum appeal can be disturbed in penalty proceedings only if some fresh material is brought on record by the assessee to support its case. In this case no fresh material is brought on record by the assessee, on the other hand, Revenue has brought further material on record which strengthens the finding of the Tribunal in quantum appeal.
(vii) That it is a case where assessee made bogus claim of depreciation on the basis of mere paper transaction. This is a case where maximum penalty was warranted. However, the AO has levied penalty only at twice of the tax sought to be evaded as against maximum of thrice of tax. Therefore, there is no justification for reduction of penalty. He submitted that penalty cannot be reduced merely because it is harsh.
16. We have carefully considered the arguments of both the sides and have perused the material placed before us. For levy of penalty, the Revenue has relied mainly upon the finding in assessment proceedings, which was ultimately affirmed by the Tribunal. From the said order, we find that the Tribunal has held that to successfully claim depreciation burden is upon the assessee to prove ownership and user. After appreciating the facts and arguments of both the sides, it was concluded that the assessee under the circumstances cannot be said to have satisfied the conditions of ownership of computers and claim of depreciation was rightly denied. While reaching to above conclusion, the learned Members also took into consideration the normal human behaviour and observed "We fail to understand why a manufacturing concern would take its own manufactured computers on lease and would pay a heavy hire charges."
16.1 These findings were good enough for refusing the assessees claim of depreciation but cannot be sufficient for levy of penalty for concealment of income. In this case, penalty is levied under the substantive provision itself, without invoking Explanation to s. 271(1)(c). Even at the time of hearing before us, learned counsel for the Revenue reiterated the stand of the Revenue that penalty is levied and is liable to be confirmed in the main s. 271(1)(c) itself. We have considered this issue in para 11 and have held that in the main section burden is upon the Revenue and not upon the assessee, burden shifts upon the assessee only when Explanation is applicable, which is not applied in this case. Moreover, the Tribunal, Delhi Benches (to which one of us is party) has considered the identical issue in the quantum appeal of Indian Management Advisers & Leasing (P) Ltd. (supra). The Tribunal has held that in law there is no bar on the manufacturer to take back on lease equipment manufactured and sold to purchaser and pay rent for it. It is also observed by the Tribunal that several bank and financial institutions are carrying on leasing business by financing purchase of equipment. Ultimately the Tribunal has set aside the orders of the AO and the CIT(A) and directed the AO to re-examine the question of genuineness of transaction and accordingly decide the claim of depreciation. In the case of Apogee International Ltd. ITA No. 750/Del/1993, also the Tribunal, Delhi Benches, set aside the matter back to the file of the AO for re-examining the claim of depreciation afresh. The facts in the case of the assessee before us, and in the case of Indian Management Advisers & Leasing (P) Ltd. and Apogee International Ltd. (supra) are identical. We may further mention that the CIT(A), while confirming the penalty has relied upon the statement of Shri Dadan Bhai, which was recorded at the time of search of the premises of PCL/ALTOS. The CIT(A) had also confronted the assessee with the said statement of Shri Dadan Bhai. The assessees counsel had made a request to the CIT(A) vide letter dt. 24th March, 1995, to produce the said deponent. It is settled law that if a statement of any person was recorded at the back of the assessee and if the Department desires to utilise such statement against the assessee, the assessee must be given an opportunity to cross-examine such person. Admittedly, in this case the assessee was not given the opportunity to cross examine Shri Dadan Bhai. The CIT(A) has also relied upon the statement made by the PCL before the sales-tax authorities. Copy of such statement was supplied to the assessee and a photocopy of the same finds place at pages 265 and 266 of the paper book. The assessees counsel has objected to the consideration of this statement on two grounds, one, it is not the authentic copy of the statement made by PCL and secondly, it is not a complete statement but only some part thereof. After going through the photocopy of the statement placed at pages 265 and 266 of the paper book we find that the submission of the assessees counsel is correct. It is not the full statement but it is only some extract from the statement of Dadan Bhai. Moreover, it does not bear the signature of anybody. There is no certification from anybody that it is a certified true copy from the original statement of facts submitted by the PCL to the CST. In our opinion, the statement of Shri Dadan Bhai and the statement of PCL before sales-tax authorities are very important piece of evidence for deciding the issue under appeal. However, the assessee was not given adequate opportunity to cross-examine Shri Dadan Bhai and also to rebut statement of PCL before sales-tax authorities. In view of above, we deem it proper and in the interest of justice to set aside the orders of the authorities below in this respect and restore the matter back to the file of the AO to be decided afresh. We may clarify that if the AO would like to rely on statement of Shri Dadan Bhai, he shall allow the adequate opportunity to the assessee to cross-examine Shri Dadan Bhai. Similarly, if he would like to rely upon the statement of PCL before the sales-tax authorities, he shall supply certified copy of complete statement of PCL,. and allow opportunity to the assessee, to furnish any evidence in rebuttal. The AO shall also examine the assessees contention that, even if any fraud was played, it was played by PCL and ALTOS and the assessee was not party to it. He shall allow the opportunity to the assessee to establish his contention.
17. In view of above, while we cancel the penalty in respect of item No. 1, i.e., for furnishing of inaccurate particulars of sale value of cylinders, we set aside the order of penalty in respect of claim of depreciation on computers to the file of the AO to be decided afresh, in the light of our direction in this order and after giving opportunity of being heard to the assessee.
18. In the result, the assessees appeal is deemed to be allowed for statistical purposes.


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A dock master dived into freezing cold waters to save a six-month-old baby boy after his buggy was swept away by strong winds.
The child was strapped into the pushchair when it was blown out of his mother's grasp and into the harbour waters at 8am today.
George Reeder, 63, heard the woman's screams for help and jumped into Watchet Harbour, Somerset, in a daring rescue.
He managed to pull the buggy to the wall and another passerby used a rope to haul the chair up on to dry land.
But the infant had spent five minutes in the water and was given CPR by another member of the public before being taken to hospital.
It is believed the baby is out of intensive care.
Mr Reeder, who has worked at the marina for 11 years, said he initially thought a dog had fallen in, but was horrified to see the pushchair upturned in the water.
He said he heard screaming from a couple of hundred yards away before jumping on his bike to see what had happened.
He said: "I don't know exactly how he went in, but I was on the esplanade and heard the commotion and I assumed somebody's dog had gone into the water, so I went cycling over.
"They were on the West Pier, where you walk up to the lighthouse, some way away, but the noise travels and I could hear screaming from a woman.
"The mother was there and she said 'my baby has gone in the water', so I went to the edge and I could see the pushchair upside down, floating away.
"I just jumped in and pulled the pushchair back over to the edge of the quay, and then somebody put a rope down over and I tied it on and they lifted it out.
"As far as I know, what the police told me was that the wind blew the buggy in."
Mr Reeder said it was "amazing" that the baby survived, adding: "The baby was still in the push chair, it was very cold, it is amazing really because he must have been in there for a good five minutes, under the water.
"They pulled up the pushchair and a lady started doing CPR, and then the Coastguard came, and the ambulance and the police, so I backed out the way."
A local member of the Coastguard took over the CPR from the woman and Mr Reeder said the baby started to take in breaths.
He said: "You could his little mouth opening and taking in a breath and that's when I thought it's ok, he's going to be ok.
"I know the family and the granddad came over and said he's out of intensive care now and on the ward.
"The poor mother, she'll probably never get over something like that, it's your worst nightmare."
A spokesman for Avon and Somerset Police said: "Police were called to the harbour in Watchet at 8.17am this morning to reports of a baby in the water.
"It is believed a gust of wind blew the buggy with the child in it into the water.
"Local fisherman rescued the six month old boy and he was airlifted to hospital for treatment.
"The condition of the baby is believed to be no longer life-threatening."
Meanwhile, in the Yorkshire Dales, a canoeist has died after getting into difficulties in a swollen river.
The kayaker became trapped in debris and a major operation involving firefighters, a mountain rescue team and an RAF Sea King helicopter were called to pull the man from the River Swale at Reeth
The man, in his 30s, was taken to hospital by air ambulance but was later pronounced dead, the Great North Air Ambulance Service said.
More than 200 flood alerts are in place across the UK today, as heavy rain mixed with melting snow marks the latest weather battle.
There have been more reports of flooding in south Wales overnight, weather experts said, as the downpours replace almost two weeks of snow.


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Gemma Arterton's 'Tamara Drewe' Moves the Village to London for Premiere
When Hollywood stars were taking a break on Labor Day, some British actors spent the day promoting their film. On Monday, September 6, the cast of "Tamara Drewe" attended the U.K. premiere of the movie at the Odeon, Leicester Square in London. To fit the set of the movie which is a countryside, red carpet rolled outside the building was placed among fake grass and cattle.
Gemma Arterton, who lures men in the film, was still charming in a different way that night. She ditched her make-up to show a natural look with a simple cream dress. On the red carpet, she talked about her title character who is described undergoing plastic surgery, explaining "She's a little bit saucy and a bit promiscuous, but it was fun playing her."
Also supporting the premiere were cast members Lois Winstone, Charlotte Christie, Tamsin Greig, Dominic Cooper, Luke Evans and Roger Allam, director Stephen Frears as well as producer Alison Owen. Additionally, Owen's musician daughter Lily Allen who is currently pregnant was spotted among the attendees.
Based on Posy Simmonds' graphic novel, "Tamara Drewe" follows the title character who has just returned to her hometown in the English countryside. As infatuations, jealousies, love affairs and career ambitions collide among the inhabitants of the neighboring farmsteads, Tamara sets a contemporary comedy of manners into play using the oldest magic in the book - sex appeal.
The movie is set to come out in limited U.S. theaters on October 8.
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- Is Khloe Kardashian Pregnant? Tristan Thompson Believes She Will Be the 'Best Mom'
- Insecure Kylie Jenner Thinks She's Ugly


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Alumni Feed
Touched by the plight of women in the Democratic Republic of the Congo, Jack Fox, '93, responded by creating a painting that was sold to help the women there.
Sarah Christian witnesses history as Egyptians protest.
Alumni Profiles
ISU alumnus David Ralston incorporates traditional Japanese instruments into his blues.
From the west to the east coast of Ireland, the Indiana State students experienced nature, history, geological formations, dancing, music and education as part of their spring break trip to Ireland.
Recent Articles
ISU Foundation Recognizes Donors
The ISU Foundation recently honored George Graesch, Gary and Georgine Riley, Dever Distributing Co., and Donald W. Buttrey.
Aced It
Milos Pavlovic, an insurance and risk management and finance major from Belgrade, Serbia, grew up focused on honing his skills in tennis. He eventually used his beloved sport as a tool to springboard him into accomplishing another goal: receiving an education in the United States.
Post-Grad Student Returns for Visit From Egypt
Sarah Christian witnesses history as Egyptians protest.
Foundation Establishes Thailand Alumni Club
ISU President Dan Bradley and First Lady Cheri Bradley, ISU Foundation President Gene Crume, Alumni Association Board of Directors President Harold Gutzwiller, ISU Foundation Board member Jo Einstandig and ISU Foundation Regional Director of Development Brett Hagerman traveled to Thailand to celebrate the first international club.
Bleeding Blue Internationally
Sycamore Ambassadors is composed of a select group of Indiana State students who lend their time to the university. Among this group of students are three international students: Milos Pavlovic from Serbia, Ishaan Vadhera from India, and Henry Owegi from Kenya.
Exploring the World
Indiana State's faculty and students explore the world. Faculty pass along their expertise on higher education in Africa. Students learn while traveling to different parts of the world. Chris McGrew is the new director of the Office of International Programs and Services. Bassam Yousif, associate professor of economics, researches his native land of Iraq.
'The Fire Within'
"The Fire Within," created by Jack Fox, '93, to honor Stephen Kennedy hangs from the ceiling of the main entryway of ISU's Student Recreation Center.
Sycamores Cap Successful Baseball Season
The 29-28 record for the Sycamores marks the third straight winning season for the program and second under head coach Rick Heller.
Catching the Wind
Environmental 110 students measure wind speeds on campus to help find the perfect place for a wind turbine.
Discovering The Body
Students in ISU's new master's of physician assistant studies program are among the first to utilize the gross anatomy lab in the College of Nursing, Health, and Human Services.


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Open Letters to Cadillac Corporate Discussion, Gm Leasing..GM Sick JOKE in Item Specific Cadillac Discussion; I went to a dealer to get some pricing on a new cts since my car cts goes back in ...
- 08-21-08 01:01 AM #1Cadillac Owners Fanatic
- Automobile(s): CTS
- Join Date
- Jan 2006
- Location
- Neponsit, New York
- Posts
- 115
Gm Leasing..GM Sick JOKE
I went to a dealer to get some pricing on a new cts since my car cts goes back in march 09. I figured 6 more payments, gmac will eat 2 and employee pricing should cover the early return, and I am running a little over milleage. First off they wanted about a 1,000 per month because the residual went up to over 11%. Sure you want to lease !!! I called a friend of mine who finances autos and he stated no more Auto Leasing unless you want a pontiac G6. I offered my Friend a JOB because alot of GM dealers will be closing because of this. He told me 4 (FOUR) customers walked out today alone!! Executives at GM are SMUCKS!! and I received a letter in the mail from NISSAN/INFINITE offering to assume my lease and lease me 1 of there's. Go ahead GM let the Foreign car companys take more out of you pocket..I Don't Care I'll be Driving a G37.
- 08-21-08 01:14 AM #2Cadillac Owners Member
- Automobile(s): Cadillac
- Join Date
- Aug 2008
- Age
- 27
- Posts
- 7
Re: Gm Leasing..GM Sick JOKE
Yikes! 1000 a month is pretty pricey. LOL cars are a losing situation. Ya know, the other day I went to carmax and sat through a "presentaion" on how they only mark cars up 1000-2000 and sell volume. So they get me excited because i wanted to trade my cts for a cts-v. WELL! They offered to buy my cts for $8500!!!!!!!!!!!!!! I have an 04' cts with upgrades, 59000 miles and they offered me 8500? LOL they were speechless when I asked "so when you get this car you're only gonna sell it for 10, 000 tops? wow lol
Re: Gm Leasing..GM Sick JOKE
Still leasing in the USA? Here in Canada GM only sells, no lease anymore! Almost same thing with ford and chrysler.. interest rate of leasing with ford and chrylser is now at 12.9% and for sale is between 0% and 3.00%.
Re: Gm Leasing..GM Sick JOKE
The problem is much greater than you can see on the surface. The available market in Credit equities has complete dried up. With the Credit Crisis beginning with Sub Prime home loans, this was the beginning of major financial difficulties which are just beginning. If your Credit Score isn't platinum, it is possible you won't be able to borrow any money within the next 6 months. Cerebus, the managing partner of GMAC, LOST BILLIONS OF DOLLARS LAST QUARTER because of leases of SUV's and other cars that were returned valued at much less than the market for re-sale. They first canceled the Lease programs in Canada, then it trickled here.
The days of leasing a car you can't afford to buy is over! The foreign makes can do it, because they traditionally hold on to more residual value (however as time progresses, it's anyone's guess). This is the major reason, the Auto industry in general is showing so much signs of weakness! With job losses in sectors such as: Real Estate, Construction, and Financial Services, there will be plenty of repos, and lease cancellations that won't be re-taken out. Are you beginning to see the picture? This is why any manufacturer coming out with costly new models, is almost seen as committing financial suicide. The major consumer the Middle Class has been dealt a major blow, borrowing is extremely tight.
Re: Gm Leasing..GM Sick JOKE
Wow leasing sounds like it sucks. I only buy. Got me my first car note since 1992. LOL. God Bless,Joe
Re: Gm Leasing..GM Sick JOKE
Gee, I guess the days of driving vehicles you can't really afford are over. Time to pack up the McMansion and get back to reality.
- 08-22-08 05:21 AM #7Cadillac Owners 10000+ Posts
- Automobile(s): 05 CTS-V
- Join Date
- Mar 2003
- Location
- San 'tone, TX
- Posts
- 23,163
Re: Gm Leasing..GM Sick JOKE
^^^^there ya go
Best Car Insurance | Auto Protection Today | FREE Trade-In Quote


text:
Posted by Manish Bahl on October 20, 2013
Over the past 12 months, we have witnessed the acquisition of 28 software or software-as-a-service (SaaS) firms globally, compared with only 13 IT services or BPO firms (see the figure below). The Forrsights Budgets and Priorities Survey, Q4 2012 indicated that 67% of business decision-makers in India planned to increase their department's spending on SaaS and other as-a-service offerings in 2013 through the IT organization. Anticipating the market's growing shift to the cloud, large enterprise software players like Oracle and SAP are acquiring SaaS-based products and solutions (Taleo, Ariba, SuccessFactors, etc.) to help them shift their business model to meet the growing market preference for SaaS subscription software over traditional licensed software products.
CIOs in India must capitalize on this gradual global shift in M&A — away from pure IT services and toward cloud-based services — in order to fundamentally shift the way IT is delivered in their organizations. CIOs should adopt a three-pronged strategy to gain full advantage of global technology M&A trends:


text:
How to Buy
Solutions Overview
This script is Copyright (C) 2005-2016 Tenable Network Security, Inc.
Synopsis :
The remote Red Hat host is missing a security update.
Description :
A new grip package is available that fixes a remote buffer overflow.
This update has been rated as having moderate security impact by the
Red Hat Security Response Team.
Grip is a GTK+ based front-end for CD rippers (such as cdparanoia and
cdda2wav) and Ogg Vorbis encoders.
Dean Brettle discovered a buffer overflow bug in the way grip handles
data returned by CDDB servers. It is possible that if a user connects
to a malicious CDDB server, an attacker could execute arbitrary code
on the victim's machine. The Common Vulnerabilities and Exposures
project (cve.mitre.org) has assigned the name CVE-2005-0706 to this
Users of grip should upgrade to this updated package, which contains a
backported patch, and is not vulnerable to this issue.
See also :
Solution :
Update the affected grip package.
Risk factor :
High / CVSS Base Score : 7.5
Family: Red Hat Local Security Checks
Nessus Plugin ID: 17644 ()
Bugtraq ID:
Get Nessus Professional to scan unlimited IPs, run compliance checks & more
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text:
Blown Head Gasket?
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Registered User
Location: Cambridge. UK
Join Date: Nov 2005
Posts: 14
Mein Auto: BMW 323i se Tourer 2.5
View My Garage
Blown Head Gasket?
First post around here, but not my first BMW by any streatch, I've owned 735, 520, 325 diesel and 728, all around 10 years old when I bought them, anyway, on with my question.
I am about to buy an R reg 1997 BMW 323i se Tourer. It's a straight 6 2.5 litre engine with 97,000 miles on the clock. It's mint condition with full service history, not all BMW, but latter part BMW specialist. The engine looks as new and so does the car, drives like new too.
But, uppon removing the oil filler cap their is a lot of yellowish/off-white mayonaise type substance, kind of gummy and thick, this is lining the inside of the oil filler cap.
I've heard that this means a blown head gasket, or that it is about to blow as water is getting into the engine, is this right?
However, after a quick 2 mile round trip (from cold start) the needle on the temperature gauge on the dash, went to half way, and sat there perfectly, the heater also blew out warm to hot (ish) air when the temperature was set to maximum. I could not see the yellowish cream on the oil dip stick, just oil.
There was a lot of white/light grey smoke coming from the exhaust, especially on start up, big cloud of it, but the car had been sitting in the cold for 3 weeks, un-used. After the 2 mile round trip, the white/grey smoke was still present, especially when I asked the owner to rev the engine. I also noticed the smoke comming from the exhaust when the driver drove quite fast (I was passenger looking out the back window).
The car reallly is superb condition, a real stunner and I really love BMW's, but I'm a little concerned as my last BMW, which was a 735 V8 K reg 1993 model blew the head gasket and it was going to cost me £1,200 to get fixed by an independent specialist, not BMW main dealer. The car only cost me £3000, so you can imagine my shock at this.
Will this 323i se tourer be expensive to fix, if it is the head gasket that has blown, or do you think it is the head gasket at all, do I need to be worried?
A quick answer would be great as I am going to buy the car first thing in the morning (Monday am UK time).
Any other tips, or things to look for on this car?
If it is head gasket, how much should I expect to pay?
Thanks in advance.
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text:
Types of Model Rockets
When it comes to launching a model rocket there are many things to take into consideration. For instance, where are you launching, how much do you wish to pay, and how much time are you willing to dedicate to the project? Often people can decide how to answer these questions relatively quickly. There is one question that may arise that can be difficult to assess, and that question is "What kind of rocket will you launch"?.
There are three major types of model rockets that hobbyist tend to use. The principle behind the way these rockets launch are all the same, thrust. How the model rocket gets the thrust are all different.
- Compressed Air Rocket - This type of rocket uses compressed air to launch the rocket into the air. The rocket is hooked up to a pump through a tube. The rocketeer will step on the bag which rushes the air to the rocket, sending it into the air. In other cases the rocketeer may press a release valve that lets the compressed air thrust the rocket into the sky. A typical compressed air rocket can reach a height of about 200 feet.
- Water Rocket - This type of rocket uses water and air for its propulsion. Many science classes will make these because they are cheap and the materials are easy to come by. The builder will usually make these out of a two-liter bottle which is filled with water and compressed air. The compressed air will shoot the water out the bottom of the bottle which will propel the rocket upwards.
- Model Rockets - These are the most popular types of rockets and range in size, colors, and materials. Model rockets are scaled down versions of actual rockets, and some of prototype rockets. These rockets are often constructed out of wood or other plastic materials which are far more safe compared to metal. These rockets are launched using rocket engines which is filled with a combustible material. The rocket engine then has a second charge that release the parachute, or recovery system, allowing the rocket to return to earth safely. A rocket using rocket engines can reach heights over a thousand feet, depending on the size of the rocket motor.
Now that you know a bit more about the different types of model rockets it's now time to finding which one you want to build. If you decide to use a rocket that requires rocket engines take the time to research and find which motor will fit your needs best.
Bulk Model Rocket Packs