merge cells and align left - html

Question

I've the below HTML Code.
<div class="main">
<div class="para">
<a name="I1-87A"></a><span class="phrase">I1/87A</span> <span class="font-style-bold">Punitive costs</span>—Proceedings which are an abuse of process in that they
are scandalous or vexacious or have been initiated maliciously or for an ulterior
motive may not only be struck out, the petitioner may also face an order to pay
costs on an indemnity basis (<span class="font-style-italic">Re Tang Hong Yuen, ex p.
Leung Yee Cheung</span> [2004] H.K.E.C. 972 <span class="font-style-italic">Bank of
China (Hong Kong) Ltd v. Lee Lin Heung</span> [2002] 1 H.K.L.R.D. A3 and
<span class="font-style-italic">Choy Yee Chun v. Bond Star Development Ltd</span>
[1997] H.K.L.R.D. 1327). This provides a salutory reminder to practitioners that
the bankruptcy jurisdiction should not be lightly invoked nor looked to for the
determination of disputes between parties.
</div>
<table class="frame-all" colsep="1" rowsep="1" align="left" cols="3">
<colgroup>
<col class="colname-c1 colwidth-8.80%"></col>
<col class="colname-c2 colwidth-12.68%"></col>
<col class="colname-c3 colwidth-59.33%"></col>
<col class="colname-c3 colwidth-19.19%"></col>
</colgroup>
<tbody>
<tr>
<td class="null"><div class="para"><a name="I1-89"></a>
<span class="phrase">I1/89</span>
</div>
</td>
<td>
<div class="para">
<span class="font-style-bold">Stages of a voluntary arrangement</span>
</div>
</td>
<td rowspan="align-center">
<div class="para">
<span class="font-style-bold">Procedures</span>
</div>
</td>
<td>
<div class="para">
<span class="font-style-bold">of the Bankruptcy Ordinance (BO)/Rule of the Bankruptcy Rules (BR)/Form in the Bankruptcy (Forms) Rules (BFR)</span>
</div>
</td>
</tr>
<tr>
<td class="null"><div class="para"><a name="I1-89A"></a>
<span class="phrase">I1/89A</span>
</div>
</td>
<td>
<div class="para">
<span class="font-style-bold">Debtor prepares proposal</span>
</div>
</td>
<td>
<div class="para">The proposal should include:</div>
</td>
<td>
<div class="para">
<span class="font-style-bold">BR 122B and C</span>
</div>
</td>
</tr>
<tr>
<td class="null"><div class="para"><a name="I1-89B"></a>
<span class="phrase">I1/89B</span>
</div>
</td>
<td>
<div class="para">
<span class="font-style-bold">Notice to intended nominee</span>
</div>
</td>
<td>
<div class="para">Written notice of the debtor’s proposal and a copy of the proposal is passed to the intended nominee or a person authorised to take delivery on his behalf (BR 122D (1) and (2)). If the nominee agrees to act, he shall cause a copy of the notice to be endorsed to the effect that it has been received by him on a specified date (BR 122D(3)). The copy of the notice shall be returned by the intended nominee to the debtor (BR 122D(4)).</div>
</td>
<td>
<div class="para">
<span class="font-style-bold">BR 122D BFR 167 </span>
<span class="font-style-italic">[Notice to Intended Nominee]</span>
</div>
</td>
</tr>
<tr>
<td class="auto-style1">
<div class="para">
<a name="I1-89C"></a>
<span class="phrase">I1/89C</span>
</div>
</td>
<td class="auto-style1">
<div class="para">
<span class="font-style-bold">Application for an interim order</span>
</div>
</td>
<td class="auto-style1">
<div class="para">An application for an interim order may be made when the debtor intends to make a proposal and the proposal must provide for a nominee to act in relation to the voluntary arrangement for the purposes of supervising its implementation (BO 20A). Two or more persons can be appointed as joint nominees in a voluntary arrangement. The court normally will not object to any proposal to appoint solicitors and certified public accountants provided such persons are able to demonstrate sufficient experience and knowledge in dealing with insolvency matters. For persons not coming from these two professions, a more cautious approach will be taken (see <span class="font-style-italic">Re Ng Hing Kwong</span> [2003] 3 H.K.L.R.D. 230).</div>
</td>
<td class="auto-style1">
<div class="para">
<span class="font-style-bold">BO 20A BFR 165 </span>
<span class="font-style-italic">[Application for Interim Order]</span>
</div>
</td>
</tr>
<tr>
<td class="null"><div class="para"></div>
</td>
<td class="null"><div class="para"></div>
</td>
<td>
<div class="para">An application for an interim order may be made by:</div>
</td>
<td class="null"><div class="para"></div>
</td>
</tr>
</tbody>
</table>
</div>
here, i want to hide the first cell by using a css attribute and set the number in table first cell equal to the number in the para above. please refer the below screenshot.
There is a gap between the number start and also there is an extra cell(for which i gave class as 'null'), it should be hidden please refer to my second screen shot. please let me know how i can do this.
JsFiddle is here

Answer 1

you can modifie your css like this :
.main{
margin-left: 5.0em;
margin-right: 0.2em;
}
table.frame-all{
width: 97%;
border-collapse: collapse;
margin-top: 1em;
margin-bottom: 1em;
margin-left: 2em;
padding: 10px 10px 10px 10px;
}
.frame-all td {
border: 0.080em solid;
padding-right: 0.4em;
padding: 7px 7px 7px 7px;
}
td.null {
border:none; !important
}
.para span.phrase {
text-indent: 0em;
font-weight: bold;
}
you may need some "adjustment", but it seems to be what you need.
Padding properties caused the gap between first row, and dates, also, i used "border : none;" on this first column to hide the border around the date. (it exist but you don't see it)
I Hope it may help you,
Best regards