First Author:   Amlan Majumder University of North Bengal, Darjeeling amlan@amlan.co.in   Department of Economics, University of North Bengal, P. O. North Bengal University Darjeeling, 734013, India       http://amlan.co.in Second Author: Takayoshi Kusago Kansai University, Osaka tkusago@kansai-u.ac.jp   Kansai University, Kansai University, 3-3-35, Yamate-cho, Suita-shi Osaka, 564-8680, Japan