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Auditor Report of Alpine Housing Development Corporation Ltd.

Mar 31, 2016

TO THE MEMBERS OF

ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED

Report on the Financial Statements:

We have audited the accompanying financial statements of ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED which comprise of the Balance Sheet as at 31st March, 2016 and the Statement of Profit and Loss and the Cash Flow Statement for the year ended on that date, and a summary of significant accounting policies and other explanatory information, attached thereto.

Management''s Responsibility for the Financial Statements:

The Company''s Board of Directors and the management are responsible under Section 134 (5) of the Companies Act, 2013 for:

(a) Preparation and presentation of the aforesaid financial statements that give a true and fair view of the financial position, financial performance and cash flows of the company in accordance with the accounting principles generally accepted in India and with the Accounting Standards specified under Section 133 of the Act read with Rule 7 of the Companies (Accounts) Rules, 2014 and for explaining any material departures;

(b) for selecting the accounting policies and for application of the same consistently and to make the judgments and estimates reasonably and prudently so as to give a true and fair view of the state of affairs of the company at the end of the financial year and of the profit and loss of the company for the year;

(c) to take proper and adequate care for the maintenance of the required accounting records in the manner so required under the Act for safe guarding the assets of the company and for preventing and detecting fraud and other irregularities;

(d) for preparation of the annual accounts on a going concern basis;

(e) for laying down internal financial controls to be followed by the company and that such internal financial controls are adequate and are operating effectively : and

(f) for devising proper systems to ensure compliance with the provisions of all applicable laws and that the same are adequate and that such systems are adequate and are operating effectively, Auditor’s Responsibility:

Our responsibility is to express an opinion on these financial statements based on our audit.

We have taken into account the provisions of the Act, the Accounting and Auditing Standards and matters which are required to be included in the audit report under the provisions of the Act and the rules and regulations made there under, We conducted our audit in accordance with the Standards on Auditing specified under Section 143 (10) of the Companies Act, 2013. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements, The procedures selected depend upon our judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider internal financial control relevant to the Company''s preparation of the financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Company''s Directors, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the said financial statements.

Opinion

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Act in the manner so required and give a true and fair view, in conformity with the accounting principles generally accepted in India:

(i) in the case of Balance Sheet, of the state of affairs of the Company as at 31st March, 2016;

(ii) in the case of Statement of Profit and Loss, of the Profit for the year ended on that date; and

(iii) in the case of Cash Flow Statement, of the cash flows during the year ended on that date.

Report on Other Legal and Regulatory Matters:

As required by Section 143 (3) of the Companies Act, 2016 and orders issued by the Central Government of India in terms of sub-section (11) of section 143 of the Act, we give our findings on the matters specified in the paragraph (3) and (4) of the Order, to the extent applicable, in the annexure “A” hereto.

As required by Section 143(3) of the Act, we further report that:

1. We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit;

2. In our opinion proper books of accounts as required by law have been kept by the Company so far it appears from our examination of those books;

3. The Balance Sheet and the Statement of Profit and Loss dealt with by this report are in agreement with the books of account;

4. In our opinion, the aforesaid Financial Statements comply with the Accounting Standards specified under Section 133 of the Act read with Rule 7 of the Companies (Accounts) Rules, 2014;

5. On the basis of the written information received from the Directors as on 31st March, 2016 and taken on record by the Board of Directors, none of the Directors is disqualified from being appointed as a Director in terms of Section 164(2) of the Act, as on 31st March, 2016;

6. With respect to the adequacy of the internal financial controls over financial reporting of the company and the operating effectiveness of such controls, our findings are given in our separate report attached herewith as “Annexure B”; and

7. With respect to other matters to be included in the Auditors Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules,2014, in our opinion and to the best of our information and according to the explanations given to us:

i. The company has disclosed the impact of pending litigations on its financial position in financial statements in Note No33 to the financial statements;

ii. The Company did not have any long term contracts including Derivatives Contract for which there were any material foreseeable losses; and

iii. There has been no delay in transferring amounts which were required to be transferred to Investor Education & Protection fund by the Company.

ANNEXURE “A”

REFERRED TO IN THE AUDIT REPORT TO THE MEMBERS OF ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED

We report our following findings on the matters stated in para (3) and (4) of the Companies (Auditor''s Report) Order, 2016:

1. In respect of the Fixed Assets:

(a) the company has maintained proper records showing their full particulars including their quantitative details and situation;

(b) the title deeds of immovable properties held as capital assets by the company are in the name of the company, except in respect of Fifty Two Residential Apartments falling to its share under the Joint Development Agreement of a value of Rs.639.32 Lakhs (P.Y. Rs.639.32 Lakhs) where title deeds have not yet been executed and registered in favour of the company

(c) they have been physically verified at reasonable periodical interval by the management and as per the information given to us no discrepancy has been noticed.

2. In respect of Inventory:

(a) The management has physically verified the inventory at reasonable periodical intervals during the year; and

(b) No material discrepancies are found during the year.

3. The company has not granted any loans to parties covered in the register maintained under section 189 of the Companies Act, 2013.

4. According to the information and explanation given to us, the company has not given any loans and advances investments and guarantees as contemplated u/s 185 and 186 of the Act.

5. In our opinion and according to the information and explanation given to us, the Company has not accepted any deposits as completed under section 73 to 76 of the Companies Act,2013;

6. That as per the information given to us by the Company, the company has not defaulted in repayment of its due to the Financial institutions or Banks.

7. As per our information the cost records prescribed to the company by the Central Government u/s section 148

(1) of the Companies Act, 2013 have been maintained by the company.

8. In respect of statutory liabilities and obligations:

(a) The company has according to the information and explanations given to us and on the basis of such checks as we considered necessary, been regular in depositing such undisputed statutory dues with the appropriate authority, in respect of the statutory liability in respect of Central Excise Duty, Provident Fund, Employees State Insurance, Income Tax, Entry Tax, Service Tax and other statutory dues, though delays have been caused in certain cases and there are no dues, Which are due for more than a period of six months which remained outstanding as at 31st March 2016;

9. There are no dues in respect of Central Excise Duty, Provident Fund, Employees State Insurance, Income Tax, Entry Tax, Service Tax, and Sales Tax on account of disputes which have remained unpaid.

10. The company did not raise any money by way of initial public offer or further public offer. The company has applied the term loan availed during the year for the purposes for which the same is availed.

11. The company has paid / provided for managerial remuneration in accordance with the requisite approvals mandated by the provisions of section 197 read with Schedule V to the Act.

12. According to our information and to the explanations given to us no fraud by the company or on the company by its officers or employees has been noticed or reported during the year.

13. The company is not a Nidhi Company.

14. According to the information and explanations given to us and based on our examination of the company, the company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures during the year.

15. According to information and explanations given to us and based on our examination of the records of the company, transactions with the related parties are in compliance with sections 177 and 188 of the Act, where applicable and the details of such transactions have been disclosed in the financial statements as required by the applicable accounting standards and the Companies Act, 2013.

16. According to information and explanations given to us and based on our examination of the records of the company, the company has not entered into non-cash transactions with the directors or persons connected with them as contemplated under section 192 of Companies Act, 2013.

ANNEXURE“B”

REFERREDTO IN THE AUDITOR''S REPORT

Independent Auditor''s Report on the Internal Financial Controls Over Financial Reporting

We have audited the internal financial controls over financial reporting of Alpine Housing Development Corporation Limited as of 31 March 2016 in conjunction with our audit of the financial statements of the company for the year ended on that date.

Management''s Responsibility for Internal Financial Controls:

The Company''s Management is responsible for establishment and maintaining adequate and effective internal financial controls over financial reporting and for assessing the adequacy and effectiveness of internal financial controls over financial reporting as per the meaning of internal financial control provided in the Companies Act, 2013 and the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls over Reporting issued by the Institute of Chartered Accountants of India.

These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, adherence to company''s polices. safeguarding of its assets, prevention and detection of frauds and errors, the accuracy and completeness of the accounting records and the timely preparation of reliable financial information, as required under the Companies Act, 2013.

Auditor''s Responsibility:

Our responsibility is to express an opinion on the Company''s internal financial controls over financial reporting based on our audit.

We Conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls over Financial Reporting and the standards on Auditing, issued by Institute of Chartered Accountants of India and prescribed under section 143 (10) of the Companies Act, 2013 to the extent applicable to an audit of internal financial controls over financial reporting

These Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate and effective internal financial controls over financial reporting were maintained in all material respects.

Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the adequacy and operating effectiveness of internal control over financial reporting based on the assessed risk and performing such other procedure as we considered necessary in the circumstances.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a reasonable basis for our audit opinion on the Company''s internal financial controls over financial reporting.

Meaning of Internal Financial Controls over Financial Reporting:

A company''s internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company''s internal financial controls over financial reporting includes those policies and procedures that::

(1) pertains to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;

(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles;

(3) that receipts and expenditure of the company are being made only in accordance with authorizations of management and directors of the company; and

(4) providing reasonable assurance regarding prevention and timely detection of unauthorized acquisition, use, or disposition of the company''s assets that could have a material effect on the financial statements.

Inherent Limitations of Internal Financial Controls over Financial Reporting:

Because of the inherent limitations of internal financial controls over financial reporting may not prevent or detect misstatements and that projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree compliance with the policies or procedures may deteriorate.

Opinion:

In our opinion, the Company has:

(a) a system that provides adequate internal financial controls over financial reporting in all material respects,;

(b) such internal financial controls over financial reporting were operating effectively as at 31 March 2016; and

(c) such internal financial controls over financial reporting are based on the criteria established by the Company considering the essential components of internal controls stated in the Guidance Note issued by the Institute of Chartered Accountants of India.

Place : Bangalore For Rao & Venkatesulu

Date : 30th MAY, 2016 Chartered Accountants

K.Y. NINGOJI RAO

Partner

Membership No.: 018278

_ FR NQ.003108S_


Mar 31, 2015

We have audited the accompanying financial statements of Alpine Housing Development Corporation Limited, which comprise the Balance Sheet as at 31st March, 2015, the Statement of Profit and Loss and the Cash Flow Statement for the year ended on that date, and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements:

The Company's Board of Directors and the management is responsible for the matters stated in Section 134 (5) of the Companies Act, 2013, with respect to the preparation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in accordance with the accounting principles generally accepted in India, including the Accounting Standards specified under Section 133 of the Act read with Rule 7 of the Companies (Accounts) Rules, 2014. This responsibility also includes maintenance of adequate accounting records inaccordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities, selection and application of appropriate accounting policies, making judgments and estimates that are reasonable and prudent and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility:

Our responsibility is to express an opinion on these financial statements based on our audit.

We have taken into account the provisions of the Act, the Accounting and Auditing Standards and matters which are required to be included in the audit report under the provisions of the Act and the rules and regulations made thereunder.

We conducted our audit in accordance with the Standards on Auditing specified under Section 143 (10) of the Companies Act, 2013. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we considered internal financial control relevant to the Company's preparation of the financial statements that give a true and fair view in orderto design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on whether the Company has in place an adequate internal financial controls system over financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Company's Directors, as well as evaluating the overall presentation ofthe financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements. Opinion

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted inIndia,

(i) in the case of Balance Sheet, of the state of affairs of the Company as at 31st March, 2015;

(ii) in the case of Statement of Profit and Loss, of the Profit for the year ended on that date; and

(iii) in the case of Cash Flow Statement, of the cash flows for the year ended on that date.

Report on Other Legal and Regulatory Matters:

As required by Section 143 (3) of the Companies Act, 2013 and orders issued by the Central Government of India in terms of sub- section (11) of section 143 of the Act, we give our findings on the matters specified in the paragraph (3) and (4) of the Order, to the extent applicable in the annexure hereto. As required by Section 143(3) of the Act, we report that:

1. We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit;

2. In our opinion proper books of accounts as required by law have been kept by the Company so far it appears from our examination of those books;

3. The Balance Sheet, the Statement of Profit and Loss and the Cash Flow Statement dealt with by this report are in agreement with the books of account;

4. In our opinion, the aforesaid Financial Statements comply with the Accounting Standards specified under Section 133 of the Act read with Rule 7 of the Companies (Accounts) Rules, 2014;

5. On the basis of the written information received from the Directors as on 31st March, 2015 and taken on record by the Board of Directors, none of the Directors is disqualified from being appointed as a Director in terms of Section 164(2) of the Act, as on 31st March, 2015; and

6. In our opinion and to the best of our information and according to the explanations given to us:

i. the Company does not have any pending litigations which would impact its Financial position;

ii. The Company did not have any long term contracts including Derivatives Contract for which there were any material foreseeable losses; and

iii. There were no amounts which were required to be transferred to Investor Education & Protection fund by the Company.

For RAO & VENKATESULU

Chartered Accountant

Sd/-

V.PADMANABHAN

Partner

Membership No.3181

FR No. 003108S

Place: BENGALURU

Date : 30th MAY,2015


Mar 31, 2014

We have audited the Balance Sheet of ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED as at 31st March, 2014 and the annexed Profit and Loss Account for the year ended on that date. These financial statements are the responsibility of the Company''s management. Our responsibility is to express an opinion on these financial statements based on our audit.

We have conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

1. We have, on the basis of such checks as we considered necessary and the information and explanations given to us, given our findings in the annexure hereto on the matters required by the Companies (Auditor''s Report) Order, 2003 issued by the central government under section 227 (4A) of the Companies Act, 1956, as are applicable to the company.

2. Further to our findings in the Annexure referred to in paragraph (1) above we report that:

a. We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purpose of our audit.

b. in our opinion, proper books of account as required by the law have been kept by the Company so far as it appears from our examination of those books and proper returns adequate for the purposes of our audit have been received from branches not visited by us;

c. the Balance Sheet and the Profit and Loss Account dealt with by this report are in agreement with those

Books of account;

d. in our opinion, the Profit and Loss Account and the Balance Sheet dealt with by this report comply with the Accounting Standards referred to in Section 211(3C) of the Companies Act, 1956;

e. on the basis of the information given to us, we report that none of the directors is disqualified as on 31st March, 2014 from being appointed as a director of the Company in terms of Section 274(1)(g) of the Companies Act, 1956; and

f. In our opinion and to the best of our information and according to the explanation given to us, the accounts read together with the notes attached thereto give the information required by the Companies Act, 1956 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

(i) in the case of the Balance Sheet, of the state of affairs of the company as at 31st March, 2014; and

(ii) in the case of the Profit and Loss Account, of the profit of the company for the year ended on that date.

ANNEXURE REFERRED TO IN PARA (1) OF OUR REPORT TO THE MEMBERS OF ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED

1.01 The company has maintained proper records showing full particulars including quantitative details and situation of fixed assets.

1.02 The Fixed Assets have been physically verified at reasonable periodical interval by the management. As per the information given to us no discrepancy has been noticed.

1.03 The company has not sold substantial part of its fixed assets during the year.

2.01 The management has physically verified the inventory during the year.

2.02 The procedure adopted for physical verification of the inventory is, in our opinion, reasonable and adequate in relation to the size of the company and the nature of its business.

2.03 The company has maintained proper records of inventory. The discrepancies found thereon have been properly dealt within the accounts. The discrepancy noticed on physical verification is not significant and material.

3.01 The Company has, during the year, taken interest free loan from a company in which Directors of the company are interested. The Company has not granted any advance in the nature of loan to any of its Directors or their relatives or to a Firm or Company listed in the register maintained under Section 301 of the Companies Act, 1956 in which the Directors of the Company or their relatives are interested as partners and Directors.

4.01 In our opinion and according to the explanations given to us, there are adequate internal control procedures, commensurate with the size of the company and the nature of its business with regard to the purchase of goods and fixed assets and sale of goods. We have not noticed any continued failure to correct major deficiencies in internal control.

5.01 On the basis of the checks made by us the transactions during the year, which need to be entered into a register maintained under section 301 of the Companies Act, 1956 are entered in the said register.

5.02 According to the information and explanations given to us, the prices received and paid by the company for the goods and Flats sold and purchased and the services rendered and availed, in respect of the transactions which are entered in the register, maintained u/s 301 of the Companies Act, 1956 are prima facie, reasonable and are not prejudicial to the company.

6.01 The Company has not accepted any deposits from the public during the year.

7.01 The company has an internal audit system which in our opinion is adequate having regard to the size of the company and the nature of its business.

8.01 The prima facie verification indicates that the Company has maintained adequate cost records as prescribed by the Central Government u/s section 209 (1)(d) of the Companies Act, 1956.

9.01 The company has, according to the information and explanations given to us, the statutory liability in respect of Central Excise Duty, Provident Fund, Employees State Insurance, Income Tax, Entry Tax, Service Tax and Value Added Tax. On the basis of such checks as we considered necessary we found that the Company has been regular in depositing such undisputed statutory dues with the appropriate authority, though delays have been caused in certain cases and there are no dues, which are due for more than a period of six months which remained outstanding as at 31s'' March 2014

9.02 There are no dues in respect of Central Excise Duty, Provident Fund, Employees State Insurance, Income Tax, Entry Tax, Service Tax and Sales Tax, which have remained unpaid owing to pending dispute.

10. The company has no accumulated losses as on the date of Balance Sheet dealt with by this report.

11. That as per the information given to us, the Company has not defaulted in repayment of dues to financial institutions and Banks.

12. The company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. The company is not a Chit Fund.

14. The company has not sold any shares, debentures and other securities during the year.

15. The company has not given any guarantees for loans taken by others as per the information given to us.

16. The company did not borrow by way of term loans during the year.

17. Having regard to the profits generated by the company and also the amount invested during the year on the long term assets, we are of the opinion, that the company has not used the short term funds for long term investments and vice versa.

18. The company has not made any preferential allotment of shares during the year.

19. The company has not issued any secured debentures either during the year or in the past.

20. The company has not raised any funds from the public during the year.

21. According to our information and to the explanations given to us no fraud on or by the company was noticed during the year.

Place: BENGALURU Date : MAY 31,2014

For RAO & VENKATESULU Chartered Accountants

Sd/-

V.PADMANABHAN Partner Membership No.3181 FR No.003108S


Mar 31, 2013

We have audited the Balance Sheet of ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED as at 31st March, 2013 and the annexed Profit and Loss Account for the year ended on that date. These financial statements are the responsibility of the Company''s management. Our responsibility is to express an opinion on these financial statements based on our audit.

We have conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

1. We have, on the basis of such checks as we considered necessary and the information and explanations given to us, given our findings in the annexure hereto on the matters required by the Companies (AuditorVReport) Order, 2003 issued by the central government under section 227 (4A) of the Companies Act, 1956, as are applicable to the company.

2. Further to our findings in the Annexure referred to in paragraph (1) above we report that:

a. We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purpose of our audit.

b. in our opinion, proper books of account as required by the law have been kept by the Company so far as it appears from our examination of those books and proper returns adequate for the purposes of our audit have been received from branches not visited by us;

c. the Balance Sheet and the Profit and Loss Account dealt with by this report are in agreement with those Books of account;

d. in our opinion, the Profit and Loss Account and the Balance Sheet dealt with by this report comply with the Accounting Standards referred to in Section 211(3C) ofthe Companies Act, 1956;

e. on the basis of the information given to us, we report that none of the directors is disqualified as on 31st March, 2013 from being appointed as a director of the Company in terms of Section 274(1 )(g) ofthe Companies Act, 1956; and

f. In our opinion and to the best of our information and according to the explanation given to us, the accounts read together with the notes attached thereto give the information required by the Companies Act, 1956 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

(i) in the case of the Balance Sheet, of the state of affairs ofthe company as at 31st March, 2013; and

(ii) in the case ofthe Profit and Loss Account, ofthe profit of the company for the year ended on that date.

1.01 The company has maintained proper records showing full particulars including quantitative details and situation of fixed assets.

1.02 The Fixed Assets have been physically verified at reasonable periodical interval by the management. As per the information given to us no discrepancy has been noticed.

1.03 The company has not sold substantial part of its fixed assets during the year.

2.01 The management has physically verified the inventory during the year.

2.02 The procedure adopted for physical verification of the inventory is, in our opinion, reasonable and adequate in relation to the size of the company and the nature of its business.

2.03 The company has maintained proper records of inventory. The discrepancies found thereon have been properly dealt within the accounts. The discrepancy noticed on physical verification is not significant and material.

3.01 The Company has, during the year, taken interest free loan from a company in which Directors of the company are interested. The Company has not granted any advance in the nature of loan to any of its Directors or their relatives or to a Firm or Company listed in the register maintained under Section 301 of the Companies Act, 1956 in which the Directors of the Company or their relatives are interested as partners and Directors.

4.01 In our opinion and according to the explanations given to us, there are adequate internal control procedures, commensurate with the size of the company and the nature of its business with regard to the purchase of goods and fixed assets and sale of goods. We have not noticed any continued failure to correct major deficiencies in internal control.

5.01 On the basis of the checks made by us the transactions during the year, which need to be entered into a register maintained under section 301 of the Companies Act, 1956 are entered in the said register.

5.02 According to the information and explanations given to us, the prices received and paid by the company for the goods and Flats sold and purchased and the services rendered and availed, in respect of the transactions which are entered in the register, maintained u/s 301 of the Companies Act, 1956 are prima facie, reasonable and are not prejudicial to the company.

6.01 The Company has not accepted any deposits from the public during the year.

7.01 The company has an internal audit system which in our opinion is adequate having regard to the size of the company and the nature of its business.

8.01 The prima facie verification indicates that the Company has maintained adequate cost records as prescribed by the Central Government u/s section 209 (1 )(d) of the Companies Act, 1956.

9.01 The company has, according to the information and explanations given to us, the statutory liability in respect of Central Excise Duty, Provident Fund, Employees State Insurance, Income Tax, Entry Tax, Service Tax and Value Added Tax. On the basis of such checks as we considered necessary we found that the Company has been regular in depositing such undisputed statutory dues with the appropriate authority, though delays have been caused in certain cases and there are no dues, which are due for more than a period of six months which remained outstanding as at 31st March 2013

9.02 There are no dues in respect of Central Excise Duty, Provident Fund, Employees State Insurance, Income Tax, Entry Tax, Service Tax, Fringe Benefit Tax and Sales Tax, which have remained unpaid owing to pending dispute.

10. The company has no accumulated losses as on the date of Balance Sheet dealt with by this report.

11. That as per the information given to us, the Company has not made timely repayment of the Secured Term Loan due to Bank and the unsecured loan due to the Government of Karnataka which are specified in Note No. 3 (a) and (f) of the Notes forming part of annual accounts.

12. The company has Jiot granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. The Company is not a Chit Fund.

14. The Company has not sold any shares, debentures and other securities during the year.

15. The Company has not given any guarantees for loans taken by others as per the information given to us.

16. The company did not borrow by way of term loans during the year.

17. Having regard to the profits generated by the company and also the amount invested during the year on the long term assets, we are of the opinion, that the company has not used the short term funds for long term investments and vice versa.

18. The company has not made any preferential allotment of shares during the year.

19. The company has not issued any secured debentures either during the year or in the past.

20. The company has not raised any funds from the public during the year.

21. According to our information and to the explanations given to us no fraud on or by the company was noticed during the year.

Place: BENGALURU FOR raq & VENKATESULU

Date: MAY 29, 2013 Chartered Accountants

sd/-

V.PADMANABHAN

Partner

Membership No : 3181

FRNo.003108S


Mar 31, 2012

We have audited the Balance Sheet of ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED as at 31st March, 2012 and the annexed Profit and Loss Account for the year ended on that date. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

We have conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

1. We have, on the basis of such checks as we considered necessary and the information and explanations given to us, given our findings in the annexure hereto on the matters required by the Companies (Auditor's Report) Order, 2003 issued by the central government under section 227 (4A) of the Companies Act, 1956, as are applicable to the company.

2. Further to our findings in the Annexure referred to in paragraph (1) above we report that:

a. We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purpose of our audit.

b. In our opinion, proper books of account as required by the law have been kept by the Company so far as it appears from our examination of those books and proper returns adequate for the purposes of our audit have been received from branches not visited by us;

c. The Balance Sheet and the Profit and Loss Account dealt with by this report are in agreement with those Books of account;

d. In our opinion, the Profit and Loss Account and the Balance Sheet dealt with by this report comply with the Accounting Standards referred to in Section 211(3C) of the Companies Act, 1956;

e. On the basis of the information given to us, we report that none of the directors is disqualified as on 31st March, 2012 from being appointed as a director of the Company in terms of Section 274 (1) (g) of the Companies Act, 1956; and

f. In our opinion and to the best of our information and according to the explanation given to us, the accounts read together with the notes attached thereto give the information required by the Companies Act, 1956 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

(i) In the case of the Balance Sheet, of the state of affairs of the company as at 31st March, 2012; and

(ii) In the case of the Profit and Loss Account, of the profit of the company for the year ended on that date.

TO THE MEMBERS OF

ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED

1.01 The company has maintained proper records showing full particulars including quantitative details and situation of fixed assets.

1.02 The Fixed Assets have been physically verified at reasonable periodical interval by the management. As per the information given to us no discrepancy has been noticed.

1.03 The company has not sold substantial part of its fixed assets during the year.

2.01 The management has physically verified the inventory during the year.

2.02 The procedure adopted for physical verification of the inventory is, in our opinion, reasonable and adequate in relation to the size of the company and the nature of its business.

2.03 The company has maintained proper records of inventory. The discrepancies found thereon have been properly dealt within the accounts. The discrepancy noticed on physical verification is not significant and material.

3.01 The Company has not taken loans from its Directors during the year. The Company has not granted any advance in the nature of loan to any of its Directors or their relatives or to a Firm or Company listed in the register maintained under Section 301 of the Companies Act, 1956 in which the Directors of the Company or their relatives are interested as partners and Directors.

4.01 In our opinion and according to the explanations given to us, there are adequate internal control procedures, commensurate with the size of the company and the nature of its business with regard to the purchase of goods and fixed assets and sale of goods. We have not noticed any continued failure to correct major deficiencies in internal control.

5.01 On the basis of the checks made by us there were no transactions during the year, which need to be entered into a register maintained under section 301 of the Companies Act, 1956 are entered in the said registered.

5.02 According to the information and explanations given to us, the prices received and paid by the company or the goods sold and purchased and the services rendered and availed, in respect of the transactions which are entered in the register, maintained u/s 301 of the Companies Act, 1956 are prima facie, reasonable & arn't prejudicial to company.

6.01 The Company has not accepted any deposits from the public during the year.

7.01 The company has an internal audit system which in our opinion is adequate having regard to the size of the company and the nature of its business.

8.01 The prima facie verification indicates that the Company has maintained adequate cost records as prescribed by the Central Government u/s section 209 (1)(d) of the Companies Act, 1956.

9.01 The company has, according to the information and explanations given to us, the statutory liability in respect of Central Excise Duty, Provident Fund, Employees State Insurance, Income Tax, Entry Tax, Service Tax and Value Added Tax. On the basis of such checks as we considered necessary we found that Company been regular in depositing such undisputed statutory dues with the appropriate authority, though delays have been caused in certain cases and there are no dues, which are due for more than a period of six months which remained outstanding as at 31st March 2012 except those specified in Note No. 12 of Schedule '27'.

9.02 There are no dues in respect of Central Excise Duty, Provident Fund, Employees State Insurance, Income Tax, Entry Tax, Service Tax, Fringe Benefit Tax and Sales Tax, which have remained unpaid owing to pending dispute.

10.The company has no accumulated losses as on the date of Balance Sheet dealt with by this report.

11. That as per the information given to us, the Company has not made timely repayment of dues to financial institutions and Banks in respect of the Term Loans. Which are specified in Note No.3 (b), (c) and (g) of Schedule 27, Which has subsequently paid.

12. The company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. The company is not a Chit Fund.

14. The company has not sold any shares, debentures and other securities during the year.

15. The company has not given any guarantees for loans taken by others as per the information given to us.

16. The company did not borrow by way of term loans during the year.

17. Having regard to the profits generated by the company and also the amount invested during the year on the long term assets, we are of the opinion, that the company has not used the short term funds for long term investments & vice versa.

18. The company has not made any preferential allotment of shares during the year.

19. The company has not issued any secured debentures either during the year or in the past.

20. The company has not raised any funds from the public during the year.

21. According to our information and to the explanations given to us no fraud on or by the company was noticed during the year.

Place : Bengaluru FOR RAO & VENKATESULU

Date : 30th May 2012 Chartered Accountants

V.PADMANABHAN

Partner

Membership No : 3181

FR No.003108S


Mar 31, 2010

We have audited the Balance Sheet of ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED as at 31st March, 2010 and the annexed Profit and Loss Account for the year ended on that date. These financial statements are the responsibility of the Companys management. Our responsibility is to express an opinion on these financial statements based on our audit.

We have conducted our audit in accordance with the auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of materia misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

1. We have, on the basis of such checks as we considered necessary and the information and explanations given to us, given our findings on the matters required by the Companies (Auditors Report) Order, 2003 issued by the centra government under section 227 (4A) of the Companies Act, 1956, as applicable to the company in the annexure here to.

2. Further to our comments in the Annexure referred to in paragraph (1) above:

a. We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purpose of our audit.

b. In our opinion, proper books of account as required by the law have been kept by the Company so far as it appears from our examination of those books and proper returns adequate for the purposes of our audit have been received from branches notvisited by us;

c. The Bala nee Sheet and the Profit and Loss Account dealt with by this report are in agreement with those Books of account;

d. In our opinion, the Profit and Loss Account and the Balance Sheet dealt with by this report comply with the Accounting Standards referred to in Section 211(3C) of the Companies Act, 1956;

e. On the basis of the information given to us, we report that none of the directors is disqualified as on 31st March, 2010 from being appointed as a director of the Company in terms ofSection274(l)(g)ofthe Companies Act, 1956; and

f. In our opinion and to the best of our information and according to the explanation given to us, the accounts read together with the notes attached thereto give the information required by the Companies Act, 1956 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

(I) In the case of the Balance Sheet, of the state of affairs of the company as at 31st March, 2010 and

(II) In the case of the Profit and Loss Account, of the profit of the company for the year ended on that date.

ANNEXURE REFERRED TO IN PARA (1) OF OUR REPORT TO THE MEMBERS OF ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED

1.01 The company has maintained proper records showing full particulars including quantitative details and situation of fixed assets.

1.02 The Fixed Assets have been physically verified at reasonable periodical interval by the management. As per the information given to us no discrepancy has been noticed.

1.03 The company has not sold substantial part of its fixed assets duringtheyear.

2.01 The management has physically verified the inventory during the year.

2.02 The procedure adopted for physical verification of the inventory is, in our opinion, reasonable and adequate in relation to the size of the company and the nature of its business.

2.03 The company has maintained proper records of inventory. The discrepancies found there on have been properly dealt within the accounts. Material discrepancy was not noticed on physica verification.

3.01 The Company has not taken loans from its Directors during the year. The Company has not granted any advance in the nature of loan to any of its Directors or their relatives or to a Firm or Company listed in the register maintained underSection 301 of the Companies Act, 1956 in which the Directors of the Company or their relatives are interested as partners and Directors.

4.01 In our opinion and according to the explanations given to us, there are adequate internal control procedures, commensurate with the size of the company and the nature of its business with regard to the purchase of goods and fixed assets and sale of goods. We have not noticed any continued failure to correct major weaknesses in internal control.

5.01 On the basis of the checks made by us the transactions during the year, which need to be entered into a register maintained under section 301 of the Companies Act, 1956 are entered in the said registered.

5.02 According to the information and explanations given to us, the prices received and paid by the company for the goods sold and purchased and the services rendered and availed, in respect of the transactions which are entered in the register maintained u/s 301 of the Companies Act 1956 are prime facie, reasonable and are not prejudicial to the company.

6.01 The Company has not accepted any deposits from the public during the year.

7.01 The company has an internal audit system which in our opinion is adequate having regard to the size of the company and the nature of its business.

8.01 According to the information and explanations given to us the Company is not required to maintain any cost records In terms of the prescription made by the Central Government u/s section 209 (lj(d)ofthe Companies Act, 1956.

9.01 The company has, according to the information and explanations given to us, the statutory liability in respect of Central Excise Duty, Provident Fund, Employees State Insurance, Income Tax, Entry Tax, Service Tax, Fringe Benefit Tax and Sales Tax. On the basis of such checks as we considered necessary we found that the Company has been regular in depositing such undisputed statutory dues with the appropriate authority, though delays have been caused in certain cases and there are no dues, which are due for more than a period of six months which remained outstanding as at 31st March 2010 except those specified in Note No.- 9 of ScheduleQ.

9.02 There are no dues in respect of Central Excise Duty, Provident Fund, Employees State Insurance, Income Tax, Entry Tax, Service Tax, Fringe Benefit Tax and Sales Tax, which have remained unpaid owing to pending dispute.

10. The company has no accumulated losses as on the date of Balance Sheet deal twith bythis report.

11. That as per the information given to us, the Company has not defaulted in repayment of dues to financial institutions and Banks.

12. The company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. The company is not a Chit Fund.

14. The company has not sold any shares, debentures and other securities during the year.

15. The company has not given any guarantees for loans taken by others as per the information given to us.

16. The company has borrowed anyterm loans during the year and according the information given to us the same has been applied for the purposes for which it is borrowed.

17. Having regard to the profits generated by the company and also the amount invested during the year on the long term assets, we are of the opinion, that the company has not used the short term funds for long term investments and vice versa.

18. The company has not made any preferential allotment of shares during the year.

19. The company has not issued any secured debentures either during the year or in the past.

20. The company has not raised any funds from the public during the year.

21. According to our information and to the explanations given to us no fraud on or by the company was noticed during the year.



For RAO & VENKATESULU

Chartered Accountants FRN:003108S

Sd/- K.Y NINGOJI RAO

Partner Membership No.18278

Place: bengaluru Date: 29th May 2010


Mar 31, 2001

We have audited the Balance Sheet of ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED as at 31st MARCH, 2001 and the annexed Profit and Loss Account for the year ended on that date and report that:

1. We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purpose of our audit.

2. That, in our opinion, proper books of account as required by the law have been maintained by the company so far as appears from our examination of those books and the Balance Sheet and the Profit and Loss Account dealt with by this report are in agreement with those books.

3. That the said accounts, in our opinion, are in compliance with the Acounting Standards prescribed under section 211 (3C) of the Companies Act, 1956.

4. That as per the information given to us none of the Directors of the Company are disqualified in terms of the provisions of clause (g) of sub-section (1) of section 274 of the Companies Act, 1956.

5. We have, on the basis of such checks as we considered necessary and the information and explanations given to us, given our findings on the matters required by the Manufacturing and Other Companies (Auditors Report) Order, 1988 issued by the central government under section 227 (4A) of the Companies Act, 1956, as applicable to the company in the annexure hereto.

6. Subject to the relevant notes contained in Schedule "O" to the Balance Sheet regarding:

a) Significant Accounting Policies contained in Notes 6 and 9 (b) with regard to the accounting of income in respect of sale of Railway Sleepers; and

b) Accounting of companys liability in respect of gratuity to its employees, in our opinion and to the best of our information and according to the explanations given to us, the accounts give the information required by the Companies Act, 1956

in the manner so required and the Balance Sheet and the annexed Profit and Loss Account dealt with by this report, respectively, given a true and fair view of the state of affairs of the company as at 31st March, 2001 and of the net profit of the company for the year ended on that date.

ANNEXURE REFERRED TO IN PARA (5) OF OUR REPORT TO THE MEMBERS OF ALPINE HOUSING DEVELOLPMENT CORPORATION LIMITED

1. That the company has maintained proper records showing full particulars including quantitative details and situation of fixed assets. That they have been physically verified by the management where ever it is practicable. No discrepancies have been noticed. None of them have been revalued during the year.

2. That the stocks of raw materials, works-in-progress and finished goods have been physically verified by the management and that:

a. the procedure for physical verification followed by the management and the frequency of such verification are, in our opinion, is reasonable and adequate in relation to the size of the company and nature of its business;

b. no discrepancies were found as compared to book stocks; and

c. the valuation of the same is, in our opinion, fair and proper and is in accordance with the normally accepted accounting principles and is on the same basis as was followed in the previous year sub to the significant Accounting Policy contained in Note 9 (D)

d. in Schedule :Q: to the Balance Sheet

3. That the terms and conditions with regard to the loans taken by the company from the parties listed in the register maintained under section 301 of the Companies Act, are not prejudicial to the company.

4. That the company has not granted any loans, secured or unsecured, to the companies, firms or other parties listed in the registers maintained under section 301 of the Companies Act, 956.

5. The parties to whom loans and advances in the nature of loans given by the company are repaying the principal amount as stipulated and are paying the interest thereon, wherever applicable.

6. In our opinion and according to the explanations given to us, there are adequate internal control procedures, commensurate with the size of the company and the nature of its business with regard to the purchase of raw materials and stores and spares including plant and machinery, equipment and other assets and for sale of goods.

7. That the price paid and received for goods purchased and sold by the company, respectively, of a value exceeding Rs. 50,000/- from or to the company in which Directors of the company are interested as listed in the register maintined under section 301 of the Companies Act, 1956 in our opinion, reasonable compared to the prices for such similar items paid to or received from other parties.

8. The company has a system for evaluation and determination of damaged and unserviceable raw materials and finished goods and according to our information given to us no item was determined as damaged and unserviceable.

9. The company did not accept any deposits from the public during the year.

10. The company has internal audit system and the same which, in our opinion, is adequate having regard to the size of the company and the nature of its business.

11. That the companys operations do not generate any by-products. Adequate records have been maintained by the company in respect of scrap generated and sold.

12. That according to the explanations given to us no cost records have been prescribed under section 209 (1) (d) of the Companies Act, 1956 in respect of the companys products.

13. The company has regularly deposited the Provident Fund dues, during the year, with the appropriate authorities with insignificant delays except to the extent of Rs. 74,251.18 which has not yet been paid.

14. There are no undisputed amounts payable in respect of sales tax, income tax, wealth tax,customs duty and excise duty which are due for

payment.

15. During the course of our audit we have not noticed any personal expenses being chrged to Profit and Loss Account.

16. The Company is not a sick industrial company with in the meaning of section 3 (1) (o) of the Sick Industrial Companies (Special Provisions) Act, 1985.

17. In respect of its service activities the company has;

(a) reasonable system of recording receipts, issues and consumption of materials;

(b) does not have system of allocation of man hours to the relative jobs; and

c) has a reasonable system of authorization at proper levels and adequate system of internal control commensurate with the size of the company and the nature of its business in respect of issues of materials and allocation of materials.

for RAO & VENKATESULU Chartered Accountant

V. PADMANABHAN Partner

Place : BANGALORE Date : 25th MAY, 2001


Mar 31, 2000

We have audited the Balance Sheet of Alpine Housing Development Corporation Limited as at 31st March, 2000 and the annexed Profit and Loss Account for the year ended on that date and report that :

1. We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purpose of our audit.

2. That, in our opinion, proper books of account as required by the law have been maintained by the company so far as appears from our examination of those books and the balance Sheet and the Profit and Loss Account dealt with by this report are in agreement with those books.

3. That the said accounts, in our opinion, are in compliance with the Accounting Standards prescribed under Section 211 (3C) of the Companies Act, 1956.

4. We have, on the basis of such checks as we considered necessary and the information and explanations given to us, given our findings on the matters required by the Manufacturing and Other Companies (Auditors Report) Order, 1988 issued by the Central Government under section 227 (4A) of the Companies Act, 1956, as applicable to the company in the annexure hereto.

5. Subject to the significant accounting policies contained in Note No.6 and No.9 (B) (d) of Schedule "Q" to the Balance Sheet with regard to the accounting of income in respect of sale of Railway Sleepers and accounting of Companys liability in respect of gratuity to its employees, in our opinion and to the best of our information and according to the explanations given to us, the accounts give the information required by the Companies Act, 1956 in the manner so required and the Balance sheet and the annexed Profit and Loss Account dealt with by this report respectively, give a true and fair view of the state of affairs of the company as at 31 st March, 2000 and of the net profit of the company for the year ended on that date.

ANNEXURE REFERRED TO IN PARA (4) OF OUR REPORT TO THE MEMBERS OF ALPINE HOUSING DEVELOPMENT CORPORATION LIMITED

1. That the Company has maintained proper records showing full particulars including quantitative details and situation of fixed assets. That they have been physically verified by the management, where ever it is practicable and none of them have been revalued during the period.

2. That the stocks-in-trade have been physically veri fied by the management and that :

a) the procedure for physical verification followed by the management, in our opinion, is reason- able and adequate in relation to the size of the company and nature of its business.

b) No discrepancy was found as compared to the book stocks; and

c) the valuation of the same is, in our opinion, fair and proper and is in accordance with the normally accepted accounting principles and is on the same basis as was followed in the previous year.

3. That the terms and conditions with regard to the loans due by the company to the parties listed in the register maintained under section 301 and 370 (1-C) of the Companies Act, are not prejudicial to the com- pany.

4. The parties to whom loans and advances in the nature of loans given by the company are repaying the principal amount as stipulated and are paying the interest thereon regularly, where ever applicable.

5. In our opinion and according to the explanations given to us, there are adequate internal control procedures, commensurate with the size of the company and the nature of its business with regard to the purchase of goods, plant and machinery and other assets.

6. That the company has not sold or purchased any material to or from the companies firms and other parties in which Directors of the company are interested as listed in the register maintained under section 301 of the Companies Act, 1956.

7. The company has regular procedure for determination of damaged and unserviceable goods and according to our information no item was determined as damaged and unserviceable.

8. The company did not accept any deposits from the public during the year

9. That the company has a system of internal audit which, in our opinion, is adequate having regard to the size of the company and nature of its business.

10. The company has been regularly depositing the dues under the Employees Provident Fund Act.

11. That there are no undisputed amounts payable in respect of sales tax, income tax, wealth tax, customs duty and excise duty as at 31st March, 2000 which are due for more than six months from the day on which they became due for payment.

12. The company has maintained adequate records in-respect of the scraps generated and sold.

13. No cost records are prescribed for the company by the Central Government under section 209 (1) (d) of the Companies Act, 1956.

14. That the personal expenses have not been charged to revenue, in our opinion and according to the infor- mation and explanation given to us.

15. The company is not an sick industrial company with in the meaning of clause (o) of sub section (1) of section 3 of the sick Industrial Companies special Provisions) Act, 1985.

16. In respect of service activities, the company :

a. has a reasonable system of recording receipts, issues and consumption of materials:

b. does not have a system of allocation of man hours to the relative jobs: and

c. has a reasonable system of authorization at proper levels and adequate system of internal control commensurate with the size of the company and nature of its business on issues of stores and allocation of stores.

for RAO & VENKATESULU Chartered Accountants

V.PADMANABHAN Partner

Place : Bangalore Date : 31st May, 2000

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