S. S. KOTHARI & CO. CHARTERED ACCOUNTANTS

Transcription

1 S. S. KOTHARI &. CHARTERED ACUNTANTS S.S. KOTHARIB.Cm., C.T.A. (LOND), F.C.A. R.K. ROYCHOUDHURYB.Sc., B.Cm., F.C.A. IK. SENGUPTAB.Cm., LL.B., F.C.A. S. CHAKRABORTYB.Cm., F.C.A., D.I.S.A. (I.C.A.I.) R.N. BARDHANB.Cm., F.C.A. A. DATTAB.Cm., F.C.A. P.K. BHATTACHARYA B.Cm., F.C.A. CENTRE POINT ROOM NO , OLD URT HOUSE STREET KOLKATA Phne /0279 Res : ssktharic@gmail.cm Independent Auditrs' Reprt T the Members f Brder Transprt Infrastructure Develpment Limited Reprt n the Standalne Financial Statements We have audited the accmpanying standalne financial statements f Brder Transprt Infrastructure Develpment Limited ("the Cmpany"), which cmprise the Balance Sheet as at March 31, 2016, and the Cash Flw Statement fr the year then ended, and a summary f significant accunting plicies and ther explanatry infrmatin. Management's Respnsibility fr the Standalne Financial Statements The Cmpany's Bard f Directrs is respnsible fr the matters stated in Sectin 134(5) f the Cmpanies Act, 2013 ("the Act") with respect t the preparatin f these standalne financial statements t give a true and fair view f the financial psitin, financial perfrmance and cash flw f the Cmpany in accrdance with the accunting principles generally accepted in India, including the Accunting Standards specified under Sectin 133 f the Act, read with Rule 7 f the Cmpanies (Accunts) Rules, This respnsibility als includes maintenance f adequate accunting recrds in accrdance with the prvisins f the Act fr safeguarding f the assets f the Cmpany and fr preventing and detecting frauds and ther irregularities; selectin and applicatin f apprpriate accunting plicies; making judgements and estimates that are reasnable and prudent; and design, implementatin and maintenance f adequate internal financial cntrls that were perating effectively fr ensuring the accuracy and cmpleteness f the accunting recrds, relevant t the preparatin and presentatin f the financial statements that give a true and fair view and are free frm material misstatement, whether due t fraud r errr. Auditr's Respnsibility Our respnsibility is t express an pinin n these standalne financial statements based n ur audit. We have taken int accunt the prvisins f the Act and the Rules made thereunder including the accunting standards and matters which are required t be included in the audit reprt. We cnducted ur audit in accrdance with the Standards n Auditing specified under Sectin 143(10) f the Act and ther applicable authritative prnuncements issued by the Institute f Chartered Accuntants f India. Thse Standards and prnuncements require that we cmply with ethical requirements and plan and perfrm the audit t btain reasnable assurance abut whether the financial statements are free frm material misstatement. An audit invlves perfrming prcedures t btain audit evidence abut the amunts and the disclsures in the financial statements. The prcedures selected depend n the auditrs' judgment, including the assessment f the risks f material misstatement f the financial statements, whether due t errr r fraud. In making thse risk assessments, the auditr cnsiders internal financial cntrl relevant t the Cmpany's preparatin f the financial statements that give a true and fair view, in rder t design audit prcedures that are apprpriate in the circumstances. An audit als includes evaluating the apprpriateness f the accunting plicies used and reasnableness f the accunting estimates made by the Cmpany's Directrs, as well as evaluating the verall presentatin f the financial statements. We believe that the audit evidence we have btained is sufficient and apprpriate t prvide a basis fr ur audit pinin n the standalne financial statements. Opinin In ur pinin and t the best f ur infrmatin and accrding t the explanatins given t us, the afresaid standalne financial statements give the infrmatin required by the Act, in the manner s required and give a true and fair view in cnfrmity with the accuntinc^gfflj(j jrte^vcjeiierally accepted in India, f the state f affairs f the Cmpany as at March 31, 2016, an^pastrf^^uf the year ended n that date.

2 Reprt n Other Legal and Regulatry Requirements 1.As required by the Cmpanies (Auditr's Reprt) Order, 2016, issued by the Central Gvernment f India in terms f subsectin (11) f sectin 143 f the Act (hereinafter referred t as the "Order"), and n the basis f such checks f the bks and recrds f the Cmpany as we cnsidered apprpriate and accrding t the infrmatin and explanatins given t us, we give in the Annexure A a statement n the matters specified in paragraphs 3 and 4 f the Order. 2.As required by Sectin 143(3) f the Act, we reprt that: a.we have sught and btained all the infrmatin and explanatins which t the best f ur knwledge and belief were necessary fr the purpse f ur audit; b.in ur pinin prper bks f accunt as required by law have been kept by the Cmpany s far as it appears frm ur examinatin f thse bks; c.the Balance Sheet, the Cash Flw Statement dealt with by this Reprt are in agreement with the bks f accunt; d.in ur pinin, the afresaid standalne financial statements cmply with the Accunting Standards specified under Sectin 133 f the Act, read with Rule 7 f the Cmpanies (Accunts) Rules, 2014; e.on the basis f the written representatins received frm the Directrs as n March 31, 2016 taken n recrd by the Bard f Directrs, nne f the Directrs is disqualified as n March 31, 2016 frm being appinted as a Directr in terms f Sectin 164(2) f the Act. f.our reprt n adequacy f the internal financial cntrls ver financial reprting f the Cmpany and the perating effectiveness f such cntrls, has been stated in Annexure Band g.with respect t the ther matters t be included in the Auditr's Reprt in accrdance with Rule 11 f the Cmpanies (Audit and Auditrs) Rules, 2014, in ur pinin and t the best f ur knwledge and belief and accrding t the infrmatin and explanatins given t us: i) The Cmpany des nt have any pending litigatins which wuld impact the financial psitin; ii) The Cmpany did nt have any lngterm cntracts including derivative cntracts fr which there were any material freseeable lsses; and iii) There were n amunts which were required t be transferred t the Investr Educatin and Prtectin Fund by the Cmpany. Fr S.S. Kthari & C., Chartered Accuntants (Registratin N E) Place : Klkata R N Bardhan Partner Membership N

3 Annexure A t the Auditrs' Reprt As referred t in paragraph I f ur Reprt n "Other Legal and Regulatry Requirements", we state that: i.(a) The Cmpany has maintained prper recrds t shw full particulars, including quantitative details and situatin f its fixed assets. (b)all the assets have been physically verified by the management during the year and there is a regular prgramme f verificatin which, in ur pinin, is reasnable having regard t the size f the cmpany and the nature f its assets. N material discrepancies were nticed n such verificatin. (c)the cmpany des nt have any immvable prperties hence afresaid rder is nt applicable. ii.there are n inventries at the beginning and clse f the year. iii.as infrmed, the cmpany has nt granted any lans, secured r unsecured t cmpanies, firms r ther parties cvered in the register maintained under Sectin 189 f the Cmpanies Act and as such clauses 3(iii)(a) t (c) f the Order are nt applicable. iv.there was n lan, investment, guarantee and security during the year under Sectin 185 and 186 f the Cmpanies Act, v.in ur pinin and accrding t the infrmatin and explanatins given t us, the Cmpany has nt accepted Depsits within the meaning f Sectin 73 t Sectin 76 f the Act and the Rules framed thereunder. vi.maintenance f cst recrds has nt been specified by the central gvernment under sub Sectin (1) f Sectin 148 f the Cmpanies Act, 2013 fr the activities f the cmpany. vii. (a)accrding t the infrmatin and explanatin given t us and n the basis f recrds f the Cmpany examined by us, we are f the pinin that the Cmpany is regular in depsiting with undisputed statutry dues including incme tax and cess, service tax with apprpriate authrities during the year ended 31 March, As explained t us, the Cmpany did nt have any dues n accunt f prvident fund, investr educatin and prtectin fund, Emplyees' state insurance, sales tax, wealth tax, value added tax, duty f custms and duty f excise wherever applicable. Accrding t the infrmatin and explanatins given t us, there are n undisputed amunt payable in respect f incme tax and cess and Service tax which were utstanding at the year end, fr a perid f mre than 6 mnths frm the date they becme payable. (b) Accrding t the infrmatin and explanatins given t us, there are n dues f Incme tax and cess and Service tax which have nt been depsited n accunt f any dispute. viii.accrding t the infrmatin and explanatins given and n the basis f recrds examined by us, we are f the pinin that the Cmpany des nt have any lans r brrwings frm any financial institutin, banks, gvernment r debenture hlders during the year. Accrdingly, paragraph 3(viii) f the Order is nt applicable. ix.accrding t infrmatin and explanatins given t us, the cmpany did nt raise any mney by way f initial public ffer r further public ffer (including debt instruments) and term lans during the year. Accrdingly, paragraph 3(ix) fithp>rr (ar is nt applicable.

4 X. XI. XII. XIII. XIV. XV. XVI. Accrding t the infrmatin and explanatins given t us n material fraud by the Cmpany r n the Cmpany by its fficers r emplyees has been nticed r reprted during the curse f ur audit. Accrding t the infrmatin and explanatins given t us and based n ur examinatin f the recrds f the Cmpany, the Cmpany did nt paid / prvided fr managerial remuneratin in accrdance with the requisite apprvals mandated by the prvisins f Sectin 197 read with Schedule V t the Act during the year. Accrdingly, paragraph 3(xi) f the Order is nt applicable. In ur pinin and accrding t the infrmatin and explanatins given t us, the Cmpany is nt a nidhi Cmpany. Accrdingly, paragraph 3(xii) f the Order is nt applicable. Accrding t the infrmatin and explanatins given t us and based n ur examinatin f the recrds f the Cmpany, transactins with the related parties are in cmpliance with Sectins 177 and 188 f the Act where applicable and details f such transactins have been disclsed in the financial statements as required by the applicable accunting standards. Accrding t the infrmatin and explanatins given t us and based n ur examinatin f the recrds f the Cmpany, the Cmpany has nt made any preferential alltment r private placement f shares r fully r partly cnvertible debentures during the year. Accrding t the infrmatin and explanatins given t us and based n ur examinatin f the recrds f the Cmpany, the Cmpany has nt entered int nncash transactins with directrs r persns cnnected with him. Accrdingly, paragraph 3(xv) f the Order is nt applicable. The Cmpany is nt required t be registered under sectin 45IA f the Reserve Bank f India Act, Fr S.S. Kthari & C. Chartered Accuntants (Registratin N E) Place : Klkata Date R N Bardhan Partner Membership N

5 Annexure B t the Auditrs' Reprt Reprt n the Internal Financial Cntrls under Clause (i) f Subsectin 3 f Sectin 143 f the Cmpanies Act, 2013 ("the Act") We have audited the internal financial cntrls ver financial reprting f Brder Transprt Infrastructure Develpment Limited ("the Cmpany") as f 31st March, 2016 in cnjunctin with ut audit f the Standalne Financial Statements f the Cmpany fr the year ended n that date. Management's Respnsibility fr Internal Financial Cntrls The Cmpany's management is respnsible fr establishing and maintaining internal financial cntrls based n the internal cntrl ver financial reprting criteria established by the Cmpany cnsidering the essential cmpnents f internal cntrl stated in the Guidance Nte n Audit f Internal Financial Cntrls ver Financial Reprting issued by the Institute f Chartered Accuntants f India ('ICAI'). These respnsibilities include the design, implementatin and maintenance f adequate internal financial cntrls that were perating effectively fr ensuring the rderly and efficient cnduct f its business, including adherence t cmpany's plicies, the safeguarding f its assets, the preventin and detectin f frauds and errrs, the accuracy and cmpleteness f the accunting recrds, and the timely preparatin f reliable financial infrmatin, as required under the Cmpanies Act, Auditrs' Respnsibility Our respnsibility is t express an pinin n the Cmpany's internal financial cntrls ver financial reprting based n ur audit. We cnducted ur audit in accrdance with the Guidance Nte n Audit f Internal Financial Cntrls ver Financial Reprting (the "Guidance Nte") and the Standards n Auditing, issued by ICAI and deemed t be prescribed under sectin 143(10) f the Cmpanies Act, 2013 t the extent applicable t an audit f internal financial cntrls, bth applicable t an audit f Internal Financial Cntrls and bth issued by the Institute f Chartered Accuntants f India. Thse Standards and the Guidance Nte require that we cmply with ethical requirements and plan and perfrm the audit t btain reasnable assurance abut whether adequate internal financial cntrls ver financial reprting was established and maintained and if such cntrls perated effectively in all material respects. Our audit invlves perfrming prcedures t btain audit evidence abut the adequacy f the internal financial cntrls system ver financial reprting and their perating effectiveness. Our audit f internal financial cntrls system ver financial reprting included btaining an understanding f internal financial cntrls ver financial reprting, assessing the risk that a material weakness exists, testing and evaluating the design and perating effectiveness f internal cntrl based n the assessed risk. The prcedures selected depend n the auditr's judgment, including the assessment f the risks f material misstatement f the financial statements, whether due t fraud r errr. We believe that the audit evidence we have btained is sufficient and apprpriate t prvide a basis fr ur audit pinin n the Cmpany's internal financial cntrls system ver financial reprting. Meaning f Internal Financial Cntrls ver Financial Reprting A Cmpany's internal financial cntrl ver financial reprting is a prcess designed t prvide reasnable assurance regarding the reliability f financial reprting and the preparatin f financial statements fr external purpses in accrdance with generally accepted accunting principles. A cmpany's internal financial cntrl ver financial reprting includes thse plicies and prcedures that (1) pertain t the maintenance f recrds that, in reasnable detail, accurately and fairly reflect the transactins and dispsitins f the assets f the cmpany; (2) prvide reasnable assurance that transactins are recrded as necessary t permit preparatin f financial statements in accrdance with generally accepted accunting principles and that receipts and expenditures f the Cmpany are being made nly in accrdance with authrisatins f management and directrs f the Cmpany and (3) prvide reasnable assurance regarding preventin r timely detectin l^eph^prized acquisitin, use, r dispsitin f the Cmpany's assets that culd have a material effegf^ jhe^fn^^al statements.

6 Inherent Limitatins f Internal Financial Cntrls Over Financial Reprting Because f the inherent limitatins f internal financial cntrls ver financial reprting, including the pssibility f cllusin r imprper management verride f cntrls, material misstatements due t errr r fraud may ccur and nt be detected. Als, prjectins f any evaluatin f the internal financial cntrls ver financial reprting t future perids are subject t the risk that the internal financial cntrl ver financial reprting may becme inadequate because f changes in cnditins, r that the degree f cmpliance with the plicies r prcedures may deterirate. Opinin In ur pinin, the Cmpany has, in all material respects, an adequate internal financial cntrls system ver financial reprting and such internal financial cntrls ver financial reprting were perating effectively as at 31st March, 2016, based n the internal cntrl ver financial reprting criteria established by the Cmpany cnsidering the essential cmpnents f internal cntrl stated in the Guidance Nte n Audit f Internal Financial Cntrls Over Financial Reprting issued by the Institute f Chartered Accuntants f India. Fr S.S. Kthari & C., Chartered Accuntants (Registratin N E) Place : Klkata Date R N Bardhan Partner Membership N

7 Brder Transprt Infrastructure Develpment Limited Balance Sheet as at March 31, 2016 Ntes March 31, 2016 Amunt (in Rs.) March 31, 2015 Amunt (in Rs.) I. EQUITY & LIABILITIES Sharehlders' Funds Share Capital Reserve and Surplus ,245,000 25,245,000 NnCurrent Liabilities Lng term brrwings 4 200,000,000 Current Liabilities Shrt term brrwings Trade payable Other Curent liabilities ,412 12, ,136,000 31,510 25,639,761 Ttal 28,834, ,597,271 ^^ Assets Nncurrent assets Fixed assets Tangible assets Capital wrkinprgress Lng term lans and advances Other nncurrent assets ,654,797 8, ,700 2, ,411, ,005, ,700 Current assets Cash and cash equivalents 12 6,662 13,264 Ttal 28,834, ,597,271 Summary f Significant Accunting Plicies The accmpanying ntes are an integral part f the financial statements As per ur reprt f even date Fr S.S.Kthari & C j^^artered Accuntants \R N E Fr and n Behalf f the Bard R.N.Bardhan Partner Membership N Date: \ Place: Klkata Directr DIN: Directr DIN:

8 Brder Transprt Infrastructure Develpment Limited Cash Flw Statement fr the year ended March 31, 2016 Particulars A.CASH FLOW OPERATING ACTIVITES Net Prfit/(Lss) befre Taxatin and Extrardinry activities Adjustments fr Prfit & Lss A/c Increase / (Decrease) in depreciatin March 31, 2016 Amunt (Rs.) Nil 2,991 March 31, 2015 Amunt (Rs.) Nil D. Net increase/ (decrease) in cash and cash equivalents (A+B+C) Opening Cash and cash equivalents Clsing Cash and cash equivalents Clsing Cash and cash equivalents as per Balance Sheet Nte: Operating Prft Befre Wrking Capital Changes Adjustments fr: Lng term lans and advances (Increase) / Decrease in Trade Payable Increase / (Decrease) in Other Current Liabilities Net Cash Frm Operating Activities B.CASH FLOW FROM INVESTING ACTIVITIES (Increase) / Decrease in Capital wrk in prgress Purchase f Fixed Assets C.CASH FLOWS FROM FINANCING ACTIVTIES Receipt f Brrwings 1 Figures in brackets dente cash utflw 2, ,996,631 (98) (25,627,056) 174,372, ,756, ,756,930 (301,136,000) (301,136,000) (6,602) 13,264 6,662 6,662 (1,437) (4,574) 25,062,104 25,056,093 (25,655,122) 127 (25,654,995) 20,000 20,000 (578,902) 592,166 13,264 13,264 Fr S.S.Kthari &C. Chartered Accuntants FR N E Fr and n Behalf f the Bard R.N.Bardhan Partner Membership N Rahul Varma Directr DIN: Shankar Mukherjee Directr DIN: Date: Place: Klkata

9 BORDER TRANSPORT INFRASTRUCTURE DEVELOPMENT LTD. Ntes t Financial Statements fr the year ended 31st March, 2016 Nte 1: Significant Accunting Plicies & Practices 1.SIGNIFICANT ACUNTING POLICIES: 1.1Basis f Accunting The financial statements have been prepared in accrdance with the Mandatry Accunting Standards prescribed under sectin 133 f the Cmpanies Act 2013 read tgether with the cmpanies (Accunts) Rules, 2014, and cmpanies (Accunting Standards) amendment rules The financial statements have been prepared under the histrical cst cnventin n an accrual basis. The accunting plicies have been cnsistently applied by the Cmpany and are cnsistent with thse used in the previus year. 1.2Fixed Assets These are stated at Cst. Attributable expenditure added with capital wrk in prgress. 1.3Depreciatin Depreciatin n fixed assets is prvided under Written dwn Value methd using useful life prescribed in Schedule II t the Cmpanies Act, Revenue Recgnitin All Expenses incurred up t date f cmmercial peratin are recgnized as Capital wrk in prgress. 1.5Brrwing Cst Brrwing Csts that are attributable t the acquisitin and cnstructin f qualifying asset are capitalized as part f cst f asset. Other brrwing csts are recgnized as expense in the year in which these are incurred. 1.6Cntingent Liability N prvisin is made fr liabilities which are cntingent in nature, unless it is prbable that future events will cnfirm that an asset has been impaired r a liability incurred as at the balance sheet date and a reasnable estimate f the revenue lss can be made. Hwever, all knwn material cntingent liabilities are disclsed by way f separate nte.

10 Brder Transprt Infrastructure Develpment Limited Ntes t Financial Statements fr the year ended 31st March, 2016 NOTE 2: Share Capital Authrised and Issued Share Capital 10,00,000 Equity Shares f Rs. 10/ each March 31, 2016 (Rs.) 10,000,000 March 31, 2015 (Rs.) 10,000,000 10,000,000 10,000,000 Paid up Share Capital 3,54,500 (Previus Year 3,54,000) Equity Shares f Rs. 10/ each fully paid up a) Rights, Preference, repayability and restrictin, if any, n equity shares All general rights applicable as per Cmpanies Act b) Recnciliatin f number f Shares utstanding at the beginning and end f the year Particulars March 31,2016 March 31, 2015 Number Value Number Value As at the beginning f the year Issued during the year 354, ,500 As at the end f the year 354, ,500 c) Details f sharehlders hlding mre than 5% shares in the cmpany Name f the sharehldermarch 31, 2016 Number % hlding Equity shares f Rs10 each fully paid Shristi Husing Develpment Ltd.354, % (Amalgamated with Shristi Infrastructure Develpment Crpratin Limited pursuant t Hn'ble High Curt Order, Calcutta dated 16th February, 2016 which became effective n 31st March, 2016) Number March 31, ,000 % hlding 99.86% Nte 3 Reserve & Surplus Securities Premium 25,245,000 25,245,000 25,245,000 25,245,000 Nte 4 Lng term brrwings Srei Infrastructure Finance Ltd 200,000, ,000,000 Nte 5 Shrt term brrwings Shristi Husing Develpment Limited (Hlding Cmpany) Shristi Infrastructure Develpment Crpratin Ltd 101,136, ,136,000 Nte 6 Trade payable Dues t Micr and Small Enterprises Dues t ther than Micr and Small Enterprises 31,412 31,412 31,510 31,510

11 Rs. ) c Figu re? OCK. t ^s < As O> en cm" 991 cm" OQ UJ z CD AsAI *! O i i en m" As in 00 in CD ^~ in a O i ^3^ dj. freye ar Q_ UJ Q ^ prn.leye <D J= Q ** T cn O) cm" cn cn cm" CD c" ID ^> O t ^t < q cn 56, cn 9' cn m 51, a O BLO O s O + t < q :ins CD t *^ ^ < q m m 00 in, m m m \ \ \ B B i ^ te ixed z u. 3 O GL B d^ 1 CD CD

12 Brder Transprt Infrastructure Develpment Limited Ntes t Financial Statements fr the year ended 31st March, 2016 Nte 7 Other Curent liabilities Audit Fees Payable (S.S.Kthari & C) Duties & Taxes payable Interest Payable t Srei March 31, 2016 (Rs.) 12, ,705 March 31, 2015 (Rs.) 12, ,836 25,224,350 25,639,761 Nte 9 Capital wrk in prgress pening balance 155,411, ,756,605 Less: Liability n lnger payable written back Finance cst Interest expenses Bank Charges Less Interest Incme Sub ttal (a) Sub ttal (b) 136,897,682 18,514,045 9,957,428 20,068 9,977,496 25,627,056 9,627 (2,789) 25,633,894 Other expense Prfessinal Cnsultancy Fees General expenses Rates & Taxes Depreciatin Audit Fee Cnveyance Exp Filing Fees Adjustment fr Depreciatin Sub ttal (c) 4, ,727 2,991 11,450 3, ,256 6, , , ,228 Ttal f Capital wrk in prgress incl.b/f (a+b+c) Nte 10 Lng term lans and advances Unsecured, cnsidered gd Security Depsit fr Prject thers ADVANCE REVERABLE IN CASH OR IN KIND Service tax input Nte11 Other NnCurrent Assets Preliminary Expenses t the extent nt yet written ff r adjusted Nte12 Cash and cash equivalents Cashinhand Balances with scheduled banks in Current Accunts 28,654,797 1,000 7,958 8, , ,700 6,662 6, ,411, ,000,000 1,000 4, ,005, , ,700 13,264 13,264

13 BORDER TRANSPORT INFRASTRUCTURE DEVELOPMENT LTD. Ntes t Financial Statements fr the year ended 31st March, N prfit & Lss Accunt have been prepared as the cmpany is yet t cmmence the cmmercial peratins. Cntingent liabilities NIL. Since the cmpany is nt having any timing difference and permanent difference as prescribed under Accunting Standard 22 issued by ICAI hence, prvisin f Deferred Tax is nt required. As reslved by the Bard, the Cmpany has nt started any cmmercial activities/ prjects and as such, Rs. 13,68,97,682/ has been adjusted with Capital Wrk in Prgress under the fllwing heads f accunts during the year. Interest Cst Other Expenses Rs. 13,66,45,029/ Rs. 2.52,653/ Rs / 17. Related Party Transactins: As per Accunting Standard 18 issued by the Institute f Chartered Accuntants f India, the Cmpany's related parties and transactins are discussed belw: a. List f related parties & relatinships, where cntrl exists: i. Hlding Cmpany Shristi Husing Develpment Limited (Amalgamated with Shristi Infrastructure Develpment Crpratin Limited pursuant t Hn'ble High Curt Order, Calcutta dated 16th February, 2016 which became effective n 31st March, 2016) b. Transactins with related parties Relatinship Nature f Expenses Amunt Balance as n Balance as n Hlding Cmpany Shrt term Brrwings Security Depsit Paid 10,11,36,000 20,00,00, Previus year figures are regruped / rearranged wherever necessary. As per ur attached reprt f given date Fr S.S.KOTHARI&. Chartered Accuntants FR N E (R.N.BARDHAN) Partner Membership N Place: Rahul Varma (Directr) DIN: Shankar Mukherjee (Directr) DIN: