Gvarka Yds. 22 R13 1851 29.12.2010 1,05,000 5M 33,60,000 Gvarka 23. R14 2124 1.2.2011 53,000 2.5M 33,92,000 Gvarka 24. R15 2243 14.2.2011 1,63,350 9M 29,04,000 Gvarka 25 R16 1404 8.11.2010 75000 6M 20,00,000 Gvarka 26 R18 2211 9.2.2011 36,300 2M 29,04,000 Gvarka 16. Upon further examination of the details of this table, it seems to us that these exemplars can be classified in the following manner: (a) sale instances executed prior to the issuance of Section 4 notification; and (b) sales instances executed after the issuance of the Section 4 notification. Thereupon, we have taken the liberty of further representing this recalibrated categorisation in a tabular form as follows: Pre-Section 4 Post Section-4 notification notification Appellants P2-P8, P10 P9 and P76 Respondents R8-14, R16, R18 R15, RW1/C-H 17 | Page17. Having distinguished between the two sets of sale instances executed before and after the issuance of the Section 4 notification, we would now proceed to determine whether