1962 1963 Rs. Rs. Rs. Rs. Net Profit per Accounts 95,59,317 1,68,86,953 Add: Bonus (account charged in accounts) 48,86,449 48,40,912 Provision for Taxation per Accounts 2,34,78,958 1,88,82,441 Depreciation per Accounts 60,79,969 3,41,45,376 59,82,6642, 67,06,024 4,37,04,693 4,35,92,977 Deducts Commission receivable (Note 1) 3,94,9643,94,973 Royalties receivable (Note 2) 59,19150,580 Profit on sale of Fixed Assets (Note 3) 92,5962,974 Provision for Retirement Gratuities written back 5,52,7515,00,0009,42,579 Total Gross Profit 4,31,51,942 4,26,50,398 Less : Notional Normal Depre ciation 72,67,88783,90,107 3,58,84,0551,76,23,953,3,42,60,291 Less : Notional Income Tax and Super Tax 1,84,68,616 Notional Super Profits Tax/Sur Tax.