Dismissing the appeal of the assessee the Court held that ; the Assessee was appointed as Honorary Consulate of Federal Democratic Republic of Ethiopia, in view of fact that he was carrying on his business activities also in same premises, which had nothing to do with consular activities, he could not claim immunity under provisions of ‘The Diplomatic Relations (Vienna Convention) Act, 1972’, in respect of proceedings initiated against him under section 131 of the Act.