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Austria

AVOIDANCE FOR DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME BETWEEN THE ISLAMIC REPUBLIC OF PAKISTAN AND THE REPUBLIC OF AUSTRIA

MINISTRY OF FINANCE

S.R.O. 10(I)/72, dated the 5th May, 1972. - Whereas the annexed Convention between Islamic Republic of Pakistan and the Republic of Austria for the Avoidance of Taxation with respect to taxes on income bas been ratified and the instruments of ratification have been exchanged on 29th June, 1971.

Now, therefore, in exercise of the powers conferred by section 49AA of the Income-tax Act, 1922 (XI of 1922), the Central Government is pleased to direct that all the provisions of the said Convention shall be given effect to in Pakistan.

Annexure

CONVENTION BETWEEN THE ISLAMIC REPUBLIC OF PAKISTAN AND THE REPUBLIC OF AUSTRIA FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME

The Islamic Republic of Pakistan and the Republic of Austria;

Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes in income;

Have agreed as follows:

ARTICLE I

(1) The taxes which are the subject of this Convention are:
(a) In Pakistan:
(i) the income-tax, and
(ii) the super-tax;
(hereinafter referred to as "Pakistan tax");

(b) in Austria:
(i) the income-tax (die Einkommensteuer),
(ii) the corporation-tax (die Korperschaftsteuer),
(iii) the contribution from income for the promotion of residential building and for the equalisation of family burdens (der Beitrag vom Einkommen zur Forderung des Wohnbaues und fur Zwecke des Familienlastenausgleiches),
(iv) the contribution from income to the emergency fund (der Katastrophen-fondsbeitrag yore Einkommen),
(v) the special tax on income (die Sonderabgabe vom Einkommen) (hereinafter referred to as "Austrian tax").

(2) The present Convention shall also apply to any other taxes of a substantially similar character imposed by either Contracting State subsequently to the date of signature of this Convention or by the Government of any territory to which the present Convention is extended under Article XXIII.

ARTICLE II

(1) In this Convention, unless the context otherwise requires:

(a) The term "Pakistan" means the Provinces of Pakistan and such other States and territories as are or may become included in Pakistan, whether by accession or otherwise;
(b) The term "Austria" means the Republic of Austria;
(c) The terms "a Contracting State" and "the other Contracting State" mean Pakistan and Austria, as the context requires;
(d) The term "tax" means Pakistan tax or Austrian tax as the context requires;
(e) the term "citizen" means an individual, who is a citizen according to the laws of the respective Contracting States;
(f) The term "person" includes individuals, companies and all other entities which are treated as taxable units under the tax laws of the respective Contracting States;
(g) The term "Company" means any body corporate and includes any entity which is treated as a body corporate for tax purposes under the laws of the respective Contracting States;
(h) The terms "resident of Pakistan" and "resident of Austria" mean respectively any person who is resident in Pakistan for the purposes of Pakistan tax and not resident ("Wohnsitz" or "gewohnlicher Aufenthalt") in Austria for the purposes of Austrian tax; and any person who is resident ("Wohnsitz" or "gewohnlicher Aufenthalt") in Austria for the purposes of Austrian tax; and not resident in Pakistan for the purposes of Pakistan tax;

A company shall be regarded as resident in Pakistan if its business is managed and controlled in Pakistan;

A company shall be regarded as resident in Austria if its business is managed and controlled in Austria;

(i) The term "Pakistan Company" means a company which is a resident of Pakistan and the term "Austrian Company" means a company which is a resident of Austria;
(j) The terms "Pakistan enterprise" and "Austrian enterprise" mean respectively an industrial or commercial enterprise or undertaking carried on in Pakistan by a resident of Pakistan and an industrial or commercial enterprise or undertaking carried on in Austria by a resident of Austria;
(k) The terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean a Pakistan enterprise or an Austrian enterprise as the context requires;
(l) The term "industrial or commercial profits" does not include income from the operation of ships or aircraft, or income in the form of dividends, interest, rents, or royalties (including royalties and like payments in respect of motion picture films or films used in connection with television) or capital gains or a fee or other remuneration derived by an enterprise from the management, control or supervision of the trade business, or other activities of another enterprise or concern, or remuneration for labour or personal (including professional) services;
(m) The term "permanent establishment, when used with respect to an enterprise of a Contracting State, means a branch, management, factory, office, workshop, warehouse, permanent sales exhibition, or other fixed place or business, a mine, quarry or any other place of natural resources subject to exploitation, or a building site or construction or assembly project which exists for more than 12 months, in this connection -
(i) A person acting in a Contracting State for or on behalf of an enterprise of the other Contracting State shall be deemed to be a permanent establishment in the first-mentioned State, if-
(aa) he has and habitually exercises in the first-mentioned State a general authority to negotiate and enter into contracts for or on behalf of the enterprise, or
(bb) he habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which that person regularly delivers good or merchandise for or on behalf of the enterprise, or
(cc) he habitually secures orders in the first-mentioned State, wholly or almost wholly, for the enterprise itself, or for the enterprise and other enterprises which are controlled by it or have a controlling interest in it;
(ii) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business dealings in that other State through a bona fide broker, general commission agent or other independent agent acting in the ordinary course of his business as such, or because it makes in that other State purchases of goods or merchandise direct from an independent exporter in the normal course of international trade;
(iii) The use of mere storage facilities or the maintenance in a Contracting State of a stock of goods or merchandise by an enterprise of the other Contracting State, whether in a warehouse or not, merely for the convenience of delivery and not for purposes of display shall not of itself constitute a permanent establishment, even though the delivery of such goods and merchandise is made in pursuance of the instructions issued by the enterprise in that other State on the acceptance by it of an offer or purchase obtained by an agent of the enterprise in that State not being an agent who maintains the stock of goods or merchandise;
(iv) The fact that a company, which is a resident of a Contracting State, has a subsidiary company, which is a resident of the other contracting State or which carries on a trade or business in that other Contracting State (whether through a permanent establishment or otherwise) shall not, of itself, constitute that subsidiary company a permanent establishment of its parent company;
(n) The term "competent authorities" means, in the case of Pakistan, the Central Board of Revenue or their authorised representative, and, in the case of Austria, the Federal Minister of Finance; and in the case of any territory to which the present Convention is extended under Article XXIII the competent authority for the administration of such territory of the taxes to which the present Convention applies.

(2) In the application of the provision of this Convention by one of the Contracting States any terms not otherwise defined in this Convention shall, unless the context otherwise requires, have meaning which it has under the laws in force in the territory of that State relating to the taxes which are the subject of this Convention.

ARTICLE III

(1) The industrial or commercial profits of an enterprise of a Contracting State shall not be subject to tax in the other Contracting State unless the enterprise carries on a trade or business in that other Contracting State through a permanent establishment situated therein. If it carries on a trade or business in that other Contracting State through a permanent establishment situated therein, tax may be imposed on those profits by such other Contracting State but only on so much of them as is attributable to that permanent establishment.

(2) Where an enterprise of a Contracting State carries on a trade or business in the other Contracting State through a permanent establishment situated therein, there shall be attributed to that permanent establishment the industrial or commercial profits which it might be expected to derive in that other Contracting State if it were an independent enterprise engaged in the same or similar activities under the same or similar conditions and dealing at arm's length with the enterprise of which it is a permanent establishment.

(3) In determining industrial or commercial profits of a permanent establishment there shall be allowed as deductions all expenses duly allocable to the permanent establishment, including executive and general administrative expenses so allocable.

ARTICLE IV

Where -
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State; or

(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a contracting State and an enterprise of the other contracting State,

and in either case, conditions are made or imposed between the two enterprises, in their commercial or financial relations, which differ from those which would be made between independent enterprises, then any profits which would but for those conditions have accrued to one of the enterprises but by reason of those conditions have not so accrued may be included in the profits of that enterprise and taxed accordingly.

ARTICLE V

(1) Profits derived by an enterprise of a Contracting State from the operation of aircraft owned or chartered by that enterprise shall be exempt from tax in the other contracting State, unless the aircraft is operated wholly or mainly between places within such other State.

(2) The provisions of paragraph (1) shall likewise apply in respect of profits derived from Participation in pools by enterprise engaged in air transport.

ARTICLE VI

(1) Where an Austrian company owns not less than one-fourth of the voting shares of a Pakistan Company, the rate of Pakistan super-tax payable in respect of the dividends declared and paid by such Pakistan Company to such Austrian Company shall not exceed:

(i) 10 per cent, when such dividends are derived from the income an industrial undertaking; and

(ii) 20 per cent in the case of dividends derived from the income of any other undertaking.

(2) The provisions of section 23A of the Pakistan Income Tax Act - relating to the distribution of company profits - shall not apply to the income of a Pakistan Company not less than one-fourth of the voting shares of which are owned by an Austrian Company, if the Pakistan Company is engaged in an industrial undertaking and its profits are retained for purposes of its industrial development and expansion in Pakistan.

(3) The rate of Austrian tax on dividends paid to a Pakistan Company by an Austrian Company not less than one-fourth of the voting shares of which are owned by the former company shall not exceed 10 per cent.

(4) Where a company, which is a resident of a Contracting State, derives profits or income from sources within the other Contracting State, there shall not be imposed in that other Contracting State any form of taxation on dividends paid by the company to a person not resident in that other State, unless such dividends is attributable to a permanent establishment maintained in that other State by a person not resident in that other State, or any tax in the nature of an undistributed profits tax on undistributed profits of the company.

(5) In paragraphs (1) and (2) of this Article, the term "industrial undertaking" means an undertaking failing under any of the clauses mentioned below if it is set up or commenced after the present convention comes into effect or if the shares of the company engaged therein are acquired by an enterprise of the other Contracting State after that date:

(a) The manufacture of goods or materials or the subjection of goods or materials to any process which results in substantially changing their original conditions;

(b) Ship-building;

(c) Electricity, hydraulic power, gas and water supply;

(d) Mining including the working of an oil-well or the source of any mineral deposit; and

(e) Any other undertaking, which may be declared by the competent authorities to be an industrial undertaking for the purposes of this Article.

ARTICLE VII

(1) Interest on bonds, securities, notes, debentures or any other form of indebtedness derived from sources within a Contracting State by a resident of the other Contracting State shall be subject to tax only in the first-mentioned State.

(2) Notwithstanding the provisions of paragraph (1) of this Article -

(a) the State Bank of Pakistan shall be exempt from tax with respect to interest from sources within Austria;

(b) the Oesterreichische National bank shall be exempt from Pakistan tax with respect to interest from sources within Pakistan;

(c) the Government of a Contracting State shall be exempt from the tax of the other Contracting State with respect to interest on loans or dividends received by that Government from sources within that other Contracting State;

(d) any financial institution owned or controlled by a Contracting State shall be exempt from the tax of the other Contracting State with respect to interest on loans or dividends received by that institution from sources within that other Contracting State.

ARTICLE VIII

(1) Royalties derived from sources within a Contracting State by a resident of the other Contracting State as consideration for the use of or the right to use copyrights, artistic and scientific works, patents, designs, plans, secret processes and formulae, trade marks and the like (including royalties and like payments in respect of motion picture films or films used in connection with television), shall be subject to tax only in the first-mentioned State, but the rate of tax shall not exceed 20 per cent of the gross amount thereof.

(2) The provisions of paragraph (1) shall not apply if the recipient of the royalties, being a resident of a Contracting State, has in the other Contracting State in which the royalties arise a permanent establishment to which the right or property giving rise to the royalties is attributable. In such a case, the provisions of Article III shall apply notwithstanding the provisions of clause (1) of paragraph (1) of Article II.

(3) Where any amount declared as a royalty within the meaning of paragraph (1) of this Article exceeds a fair and reasonable consideration in respect of the rights for which it is paid, the reduction of tax provided for in paragraph (1) of this Article shall apply only to so much of the amount as represents such fair and reasonable consideration. In that case, the excess part of the amount shall remain taxable according to the law of each contracting State, due regard being had to the other provisions of this Convention.

ARTICLE IX

(1) Payments derived from sources within a Contracting State by a resident of the other Contracting State as consideration for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information Concerning industrial, commercial or scientific experience, shall be subject to tax, only in the first-mentioned State but the rate of tax shall not exceed 25 per cent of the gross amount thereof.

(2) The provisions of paragraph (1) shall not apply if the recipient of the payments, being a resident of a Contracting State, has in the other Contracting State in which the payments arise a permanent establishment to which the right or property giving rise to the payments is attributable. In such a case, the provisions of Article III shall apply notwithstanding the provisions of clause (1) of paragraph (1) of Article II.

(3) Where any amount declared as a payment within the meaning of paragraph (1) of this Article exceeds a fair and reasonable consideration in respect of the rights for which it is paid, the reduction of tax provided for in paragraph (1) of this Article shall apply only to so much of the amount as represents such fair and reasonable consideration. In that case, the excess part of the amount shall remain taxable according to the law of each contracting State, due regard being had to the other provisions of this convention.

ARTICLE X

(1) Capital gains derived from the sale, exchange or transfer of a capital asset, whether movable or immovable, may be subjected to tax only in the Contracting State in which the capital assets is situated at the time of such sale, exchange or transfer. For this purpose the situs of the shares of a company shall be deemed to be the State in which the company is incorporated.

(2) The expression "capital asset" as used in paragraph (1) of this Article does not include movable property in the form of personal effects like wearing apparel, jewellery and furniture held for persona/use of the owner or a dependent member of his family.

ARTICLE XI

(1) Income from immovable property may be subjected to tax in the contracting State in which the property is situated.

(2) Interest on debts secured by mortgages on real estate and royalties or other amounts paid in respect of the operation of a mine, quarry or other place of extraction or exploitation of natural resources shall, for the purposes of this Article, be regarded as income derived from immovable property.

ARTICLE XII

(1) Remuneration, including pensions, paid by or out of public funds created by a Contracting State or political sub-divisions thereof to any individual for services rendered to that State or political sub-division thereof in the discharge of functions of a public nature shall be exempt from tax in the other State if the individual is a citizen of the first-mentioned State

(2) The provisions of this Article shall not apply to payments in respect of services in connection with any trade or business carried on by either of the Contracting States or political sub-divisions thereof for purposes of profit.

(3) The term "political sub-division" as used in this Article includes local authorities in Pakistan and the "Bundeslander" and "Gemeinden" in Austria.

ARTICLE XIII

(1) Profits or remuneration from a profession (including services as director) or employment derived by an individual, who is a resident of a Contracting State, may be subjected to tax in other Contracting State, when the activities are performed in that other State.

(2) An individual, who is a resident of Pakistan, shall be exempt from Austrian tax on the profits or remuneration referred to in paragraph (1) of this Article, if-

(a) he is temporarily present in Austria for a period or periods not exceeding in the aggregate 183 days in taxable year, and

(b) the services are performed for or on behalf of a resident of Pakistan, and

(c) the profits or remuneration are borne by a resident of Pakistan and are subject to Pakistan tax.

(3) An individual, who is a resident of Austria shall be exempt from Pakistan tax on the profits of remuneration referred to in paragraph (1) of this Article, if-

(a) he is temporarily present in Pakistan for a period or periods not exceeding in the aggregate 183 days in a taxable year, and

(b) the services are performed for or on behalf of a resident of Pakistan, and

(c) the profits or remuneration are borne by a resident of Austria, are subject to Austrian tax.

(4) Notwithstanding the provisions of paragraphs (2) and (3) of this Article, the profits or remuneration of public entertainers, such as stage, motion picture, radio or television artists, musicians and athletes from their personal activities as such may be subjected to tax in the Contracting State in which these activities are performed.

(5) Where an individual permanently or predominantly performs services in ships or aircraft operated by an enterprise of a Contracting State, such services shall be deemed to be performed in that contracting State.

ARTICLE XIV

(1) Any pension [other than a pension to which paragraph (1) of Article XII applies], any annuity, derived from sources within a Contracting State by an individual, who is a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State provided that a pension or annuity payable from a superannuation fund approved or recognised under the tax laws of Pakistan may be subjected to tax in Pakistan.

(2) The term "pension" as used in this Article, means periodic payments made in consideration for services rendered by way of compensation for injuries received.

(3) The term "annuity", as used in this Article, means a stated sum payable periodically at stated times, during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

ARTICLE XV

Subject to the provisions of paragraph (1) of Article XIII, an individual from a Contracting State who receives payments for carrying out advanced study or research or for teaching during a period temporary residence not exceeding 2 years, at a university, college, research institute, or other similar establishment in the other Contracting State shall, be exempt from tax in that other State in respect of such payments.

ARTICLE XVI

(1) A resident of a Contracting State who is temporarily present in the other Contracting State solely -

(a) as a student at a recognized university, college or school in such other Contracting State,

(b) as a business apprentice, or

(c) as the recipient of a grant, allowance or award for the primary purpose of study or research from religious, charitable, scientific, or educational organisation of the former State,

shall be exempt from tax by such other State (i) on all remittances from abroad for the purposes of his maintenance, education or training, and (ii) with respect to any amount, representing compensation for personal services rendered in that other State, provided such services are in connection with his studies or training or are necessary for the purposes of his maintenance. However, this provision shall in the case of a student not apply for a period exceeding six years from the commencement of the studies.

(2) A resident of a Contracting State who is temporarily present in the other Contracting State for a period not exceeding one year as an employee of, or under contract with, an enterprise of the former State or an organisation referred to in paragraph (1), solely to acquire technical, professional or business experience from a person other than such enterprise or organisation, shall be exempt from tax by such other State on remuneration for such period in an amount not in excess of A.S. 100,000 (including remuneration from such person in the other State).

(3) A resident of a Contracting State who is temporarily present in the other Contracting State under arrangements with the Government of such other contracting State or any agency or instrumentality thereof solely for the purpose of training, study or orientation shall be exempt from tax by such other State with respect to remuneration not exceeding A.S. 150,000 for the rendition of service directly related to such training, study or orientation (including remuneration, if any, from the employer abroad of such resident).

ARTICLE XVII

(1) Subject to the provisions of Pakistan income-tax law (as in force on the date of signature of the present Convention), Austrian tax payable whether directly or by deduction, by a person resident in Pakistan, in respect of income from sources within Austria (including income accruing or arising in Austria but deemed under the provisions of the law of Pakistan, to accrue or arise in Pakistan) shall be allowed as a credit against any Pakistan tax payable in respect of that income.

(2) In determining its taxes specified in Article I of the present Convention, Austria shall exclude in the case of its resident from the basis upon which such taxes are imposed such items of income derived from sources within Pakistan which according to the present Convention may be subject to tax in Pakistan. Austria, however, reserves the right to take into account in the determination of the rate of its taxes the items of income excluded as provided in this paragraph.

(3) In the case of a person, other than a company, who is resident in Pakistan for the purposes of Pakistan tax and is also resident in Austria for the purposes of Austrian tax, the provisions of paragraph (1) of this Article shall apply in relation to income which that person derives from sources within Austria, and the provisions of paragraph (2) of this Article shall apply in relation to income which that person derives from sources within Pakistan.

ARTICLE XVIII

The provisions of the Convention shall not be construed to deny or affect in any manner the right of diplomatic and consular officers to other or additional exemptions which are or may be granted to such officers.

ARTICLE XlX

(1) The competent authorities of the Contracting States shall, upon request, exchange such information (being information available under the respective taxation laws of the Contracting States) as is necessary for carrying out the provisions of this Convention or for the prevention of fraud, or the like, in relation to the taxes which are the subject of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those concerned with the assessment and collection of the taxes which are the subject of this Convention. No information shall, however, be exchanged which would disclose any trade, business, industrial or professional secret or any trade process.

(2) In no case shall be provisions of paragraph (1) be construed so as to impose upon either of the Contracting States the obligation to carry out administrative measures at variance with the regulations and practice of either Contracting State or which would be contrary to its sovereignty, security or public policy or to supply particulars which are not procurable under the legislation of either State.

ARTICLE XX

(1) Where a resident of a Contracting State shows proof that the action of the authorities of the Contracting States has resulted or will result in taxation contrary to the provisions of this Convention, he may present his case to the competent authority of the State of which he is a resident. Should his claim be deemed worthy of consideration, the competent authority of the State to which the claim is made shall endeavour to come to an agreement with the competent authority of the other State with a view to the avoidance of taxation not in accordance with the Convention.

(2) The competent authorities of the Contracting States shall endeavour to resolve mutual agreement as quickly as possible any difficulties or doubts arising as to the interpretation or application of the Convention or in respect of its relation to any Convention of the Contracting States with a third State. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

ARTICLE XXI

The competent authorities of the two Contracting States may consult together as may be necessary and communicate with each other directly for the purposes of interpretation or application of the provisions of this Convention.

ARTICLE XXII

(1) The provisions of this Convention shall not be construed as restricting in any manner any exemption, deduction, credit or other allowance accorded by the laws of either of the Contracting States, whether before or after the date of signature of the present Convention, in the determination of the tax imposed by such State, or by any other Convention between the Contracting States.

(2) The citizens of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which citizens of that other State in the same circumstances are or may be subjected.

For the purposes of this paragraph the term "citizens" includes all legal persons, partnerships and associations deriving their status as such from the law in force in a Contracting State.

(3) The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.

This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

(4) Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more
burdensome than the taxation and connected requirements to which other similar enterprises of that first-mentioned State are or may be subjected.

ARTICLE XXIII

(1) The present Convention may be extended either in its entirety or with modifications, to any territory (including any territory other than Pakistan) for whose international relations Pakistan is responsible and which imposes taxes substantially similar in charter to those which are the subject of the present Convention and any such extension shall take effect from such date and subject to such modifications and conditions (including conditions as to termination) as may be specified and agreed to between the Contracting States in notes to be exchanged for this purpose.

(2) The termination in respect of Pakistan or Austria of the present Convention under Article XXV shall, unless otherwise expressly agreed to by both Contracting States, terminate the application of the present Convention to any territory to which the Convention has been extended under this Article.

ARTICLE XXIV

(1) The present Convention shall be ratified and the instruments of a ratification shall be exchanged as soon as possible at Islamabad.

(2) The present Convention shall come into force on the date on which the instruments of ratification are exchanged and shall thereupon have effect -

(a)in Pakistan, in respect of the "previous years" (as defined by the tax laws of Pakistan) beginning on or after the first day of July, 1968; and

(b) in Austria, for the calendar years beginning on or after the first day of January, 1968.

ARTICLE XXV

The present Convention shall continue in effect indefinitely, but either of the Contracting States may, on or before the 30th day of June in any calendar year after 1973, give to the other Contracting State written notice of termination and in such event, this Convention shall cease to be effective -

(a) in Pakistan, in respect of the "previous years" (as defined by the tax laws of Pakistan beginning on or after the first day of July next following such notice of termination; and

(b) in Austria, for the calendar years beginning on or after the first day of January next following such notice of termination.

IN WITNESSES WHEREOF the undersigned duly authorised thereto, have signed this Convention and have affixed thereto their seals.
DONE in duplicate at Vienna on the 6th day of July, 1979, in the English language.

Islamabad, the 5th May,1972

C.No. 2(7)-TL/60

Maqbool Elahi, PTS,
for Joint Secretary.

N.B. Published in the Gazette of Pakistan, Extraordinary, Part II(11), dated 9th May, 1972.

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