000 00295nas a22001217a 4500
008 160316s2001 xxu||||| |||| 00| 0 eng d
100 _aT C A Ramanujam
245 _aThe ubiquitous surcharge
300 _a210
_c213
520 _aCurrent Tax Reporter
650 _a
700 _aT C A Sangeetha
_a
999 _c73779
_d73779